RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/CGR/7 
18 August 2005 
 (05-3658) 
Working Party on the 
Accession of Montenegro Original:   English 
 
 
 
ACCESSION OF MONTENEGRO 
 
Questions and Replies  
 
 
 The following submission, dated 27 July 2005, is being circulated at the request of the Delegation of the Republic of Montenegro.   
_______________ 
  WT/ACC/CGR/7 
 Page i 
 
 
 TABLE OF CONTENTS 
 
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE ......................................1  
2. Economic Policies.............................................................................................................. ........1  
(a)  Main directions of the on going economic policies.................................................................1  
(b) Monetary and fiscal policies................................................................................................... ..4 
(c) Foreign exchange and payments system .................................................................................8  
(d) Foreign and domestic investment policies ............................................................................11  
(e) Competition policies........................................................................................................... .....16  
(f) Privatisation policies......................................................................................................... ......17  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES .........................................22  
1. Powers of executive, legislative and judicial branches of government...............................22  
2. Government entities responsible for maki ng and implementing policies affecting 
foreign trade .................................................................................................................. ..........22  
3. Division of authority between cent ral and sub-central governments.................................24  
4. Any legislative programmes or plans to change the regulatory regime.............................25  
6. Description of judicial, arbitral or ad ministrative tribunals or procedures .....................27  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................28  
1. Import Regulation.............................................................................................................. .....28  
(a) Registration requirements for engaging in importing.........................................................28  
(b) Characteristics of national tariff ...........................................................................................33  
(c) Tariff quotas, tariff exemptions.............................................................................................36  
(d) Other duties and charges, specifying any charges for services rendered ..........................37  
(f) Import licensing procedures ..................................................................................................40  
(g) Other border  measures.......................................................................................................... .42 
(h) Customs valuation.............................................................................................................. .....44  
(i) Other customs formalities ...................................................................................................... 45 
(k) Application of internal taxes on imports...............................................................................45  
(l) Rules of origin ................................................................................................................ .........51  
(m, n, o)  Anti-dumping, countervailing duty, safeguard regimes...............................................53  
2. Export Regulation.............................................................................................................. .....54  
(a) Registration requirements for engaging in exporting..........................................................54  
Customs tariff nomenclature .................................................................................................... ..........55  
(c) Quantitative export restrictions.............................................................................................56  
(d) Export licensing procedures...................................................................................................5 6 
(e) Other me asures ................................................................................................................. ......57  WT/ACC/CGR/7 
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 (f)
 Export financing, subsidy and promotion policies...............................................................57  
(g) Export performan ce requirements........................................................................................57  
(h) Import duty drawback schemes ............................................................................................57  
3. Internal policies affecting foreign trade in goods.................................................................58  
(a) Industrial policy, including subsidy policies.........................................................................58  
(b) Technical regulations and standards ....................................................................................59  
(c) Sanitary and phytosanitary measures...................................................................................61  
(d) Trade-related investment measures ......................................................................................66  
(e) State-trading practices........................................................................................................ ....66  
(g) Free economic zones ............................................................................................................ ...66 
(l) Government procur ement practices......................................................................................68  
4. Policies affecting foreign trade in agricultural products.....................................................69  
(a) Imports........................................................................................................................ .............69  
(e) Internal policies.............................................................................................................. .........71  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................71  
1. General........................................................................................................................ .............71  
(c) Membership of international intellectua l property conventions and of regional 
or bilatera l agreements........................................................................................................ ...73 
2. Substantive standards of protection, including procedures for the acquisition 
and maintenance of intellectual property rights ..................................................................73  
(a) Copyright and related rights..................................................................................................7 3 
(b) Trademarks, including  service marks...................................................................................74  
(c) Geographical indications, including appellations of origin.................................................75  
(d) Industrial designs............................................................................................................. .......75  
(e) Patents........................................................................................................................ ..............76  
(f) Plant variety protection....................................................................................................... ...80 
(g) Layout designs of integrated circuits ....................................................................................80  
(h) Requirements on undisclosed information ...........................................................................81  
4. Enforcement .................................................................................................................... ........82  
(a) Civil judicial procedures and remedies.................................................................................82  
(b) Provisional measures ........................................................................................................... ...83 
(c) Any administrative procedures and remedies......................................................................83  
(d) Any special border measures .................................................................................................84  
(e) Criminal procedures............................................................................................................ ...85 
VI. TRADE-RELATED SE RVICES REGIME .........................................................................86  
1. General........................................................................................................................ .............86   WT/ACC/CGR/7 
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 2. Policies affecting Trade in Services .......................................................................................86  
(i) Provisions concerning any form of aid, gran t, domestic subsidy, tax incentive or 
promotion scheme affectin g trade in services.......................................................................86  
VII. INSTITUTIONAL BASE FOR TRAD E AND ECONOMIC RELATIONS 
WITH THIRD COUNTRIES ................................................................................................87  
1. Bilateral or plurilateral agreements relati ng to foreign trade in goods and trade 
in services.................................................................................................................... .............87  
2. Economic integration, customs union  and free-trade area agreements.............................87  
ANNEX 1 ........................................................................................................................ ......................88  
ANNEX 2 ........................................................................................................................ ......................92  
ANNEX 3 ........................................................................................................................ ....................113  
ANNEX 4 ........................................................................................................................ ....................118  
ANNEX 5 ........................................................................................................................ ....................143   WT/ACC/CGR/7 
 Page 1 
 
 
 II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE 
2. Economic Policies (a)  Main directions of the ongoing economic policies - Pricing policies Question 1 
WT/ACC/CGR/3 states that Montenegro appl ies price controls on medicines for human 
consumption, oil and derivative products, and postal services. 
Are these the only products and serv ices under price or profit controls? 
Answer:
 
Yes, these are the only products and services subject to price control.   
Question 2 Also, the new Law on Postal Services, which is fully compliant with rules of the World Postal 
Association, will liberalize prices for postal serv ices.  The Agency for Telecommunications and 
Postal Activities, established by the Law on  Telecommunications and the Law on Postal 
Services, will act as regulatory body for postal services. 
If not, what other price controls are currentl y in place?  What are the reasons for price 
controls? What plans exist to expand or contra ct the number of goods or services subject to 
government control? 
Answer:
 
Please see the answer above. The Law on Social Price Control (RM OG No. 45/90) regulates prices in Montenegro. The Law 
provides authority for the Government to establish prices in broad areas such as construction, road 
transport, insurance, higher education and research , publishing, (except local newspapers), radio and 
TV stations (state owned), health and social care, and banking. The Law also provides that the 
Government can set the prices of certain agricultural products to stimulate agricultural production.  In 
addition, the Law authorizes controls in the case of significant price disturbances or when it is obvious 
that the economic policy plans prescribed by the Repu blic cannot be achieved without price control.  
In the last few years, the price system in Mont enegro has been liberalized gradually, with the 
exception of the prices mentioned above.  
With respect to medicines, Mont enegro keeps prices for medicines under control in order to achieve 
the highest level of health protection possible with the limited money available for medicines.  That's 
extremely important for countries with low GNP which attempt to achieve good health protection 
with relatively small assets.  Only prices of me dicines that are covered from the health fund are 
controlled.  Prices for other medicines are not under control and costs for their purchase are not reimbursed to buyers. WT/ACC/CGR/7 
Page 2  
 
 Question 3 
What plans exist to expand or contract the numb er of goods or services subject to government 
control? 
Answer:
 
The general approach of Montenegro is that prices of products and services are to be formed freely, 
subject to market conditions.  
Montenegro has been liberalizi ng prices for several years, including the following major actions: 
− In June 2003, the Law on Energy was passed (RM OG No. 39/03) which transferred the 
authority for determination of electricity pri ces (determined periodically) and prices of coal 
(determined for maximum five year period) intended for electricity production to the regulatory Agency for Energy (up to that mome nt the prices of electricity and coal for the 
"Powerplant Pljevlja" were set by the mana gement authorities of the Elektroprivreda 
Montenegro and Coal Mine, and approved by the Government).  Based on a report from the relevant organization, the Agency for Energy  determines at least six months before the 
current coal price ceases to be valid whether th e Coal mine work is competitive and whether 
coal price can be deregulated.  The Agency submits that report to the Government which 
makes the final decision on further status of the Coal Mine, and on the manner of 
determination of prices; 
− In December 2003, the Law on Emergency Procurement was enacted and the Law on 
Commodity Reserves was abolished.  The Directorate for Commodity Reserves no longer exists; 
− The Decision on Control of the Prices of Railway Transport for the Needs of Aluminium 
Company and Nikši ć Steel Company was abolished  (RM OG, No. 41/03); 
− The Government passed the Decree on Method of Establishment of Maximum Retail Prices 
of Oil Derivatives (RM OG, No. 52/02, 55/02, 23/03); and 
− The regulatory Agency for Telecomm unications, established by the Law on 
Telecommunications RM OG, No. 59/00), is  responsible for regulating prices of 
telecommunication services. 
Question 4 
What Ministry(ies) in the Montenegrin government sets prices? 
Answer:
 
Prices are under the authority of sectoral ministries (e.g. Ministry of Economy, Ministry of Health).  
Local authorities may control prices of certain utility services, including heating, water supply, garbage removal, and public transportation. 
Question 5 
What is the legal authority in place to apply such controls? 
Answer:
 
Legal authority in place for price control is as follows: 
− The Law on Social Price Control (RM OG No. 45/90);  WT/ACC/CGR/7 
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 − The Law on Energy (RM OG No. 39/03); 
− The Decree on Method of Establishment of Maximum Retail Prices of Oil Derivatives 
(RM OG, No. 52/02, 55/02, 23/03); 
− The Law on Telecommunications (RM OG, No. 59/00); and 
− The Law on Medicines (RM OG No. 80/04). 
Question 6 
How are the state-regulated prices establishe d?  How are they adjusted over time? 
Answer:  
Based on Article 6 of the Law on Medicines, the Government determines the maximum prices for 
medicines.  We will submit further details on th is matter when the Government enacts relevant 
decisions.   
Oil companies may not sell oil derivatives in Mont enegro at prices higher than the maximum retail 
price.  The maximum retail price for oil derivatives is based on: 
− prices on the international market (Platt's quotations); 
− market's premium which are applied on Platt's quotations; 
− exchange rate and conversion from US$ to € and from metric tons to litres; 
− customs, import fees and other taxes on oil derivatives; 
− costs and margins; 
− costs of import and bank's fees; 
− cost of distributions, storages and handling; 
− costs of wholesale and retail; and 
− margins.  
Question 7 
Are prices kept artificially low?  
Answer:  
Prices are not artificially kept low. 
Question 8 
Are price controls applied equally to import ed and domestic goods?  Is there any domestic 
production of drugs and medicaments or petroleum products?  
Answer:  
Prices are controlled both for domestic and importe d goods in accordance with the principle of non-
discrimination.  There is some domestic production of medicines, but there is no domestic production 
of oil and oil derivatives.  
Question 9 
WT/ACC/CGR/3 states that the government can impose price controls on certain agricultural 
goods. WT/ACC/CGR/7 
Page 4  
 
 Please identify the legal authority for this and indicate if such "controls" are intended to 
support or suppress the price of domestic produc tion.  If the former, are these price "controls" 
or price "supports?" 
Answer:
 
The Government can set the prices of certain agricu ltural products to stimulate agricultural production 
in accordance with the Law on Social Price Cont rol (RM OG No. 45/90).  The competent authority 
for control over prices of agricultural products is  the Ministry of Agriculture. These are "support" 
prices.   
Question 10 
Are any such price controls on agricultural codes currently in place? 
Answer:  
No.  
Question 11 
What plans exist to expand or contract the num ber of agricultural goods subject to government 
control?   
Answer:  
None.  
(b) Monetary and fiscal policies 
Question 12 Please indicate the current portion of tax receipts th at are accounted for by customs revenues.    
Please identify other government revenue sources, and the percentage of total tax receipts for 
each source. 
Answer:
 
The table below lists government revenue and the sh are of the budget provided by customs and other 
sources. 
 Amount in € (1,000's) Share of total budget (%) 
Total revenues (2004) 376,325 100 
Tax revenues 337,513 89.7 
Customs  33,803 9.0 (share of tax revenues above) 
Fees 7,147 1.9 
Other government revenues 31,665 8.4 
 Question 13 
Of the portion of tax receipts accounted for by taxes on international trade collected at the 
customs border, what part of the total is due to tariffs, and what part to the application of 
turnover, sales, VAT, and excise taxes, wh ich are also applied to domestic goods.  WT/ACC/CGR/7 
 Page 5 
 
 
 Answer:  
In 2004, the amounts collected at the border on import of goods are as follows: 
Type of revenue Amount in € 
(1,000's) % of share in 
total budget 
revenues Collected at the 
border € 
(1,000's) % collected at 
the border 
1.  VAT and Excise  219,623 58.4 160,425 73.0 
 1.1. VAT 155,427 41.3 112,623 72.5 
 1.2. Excise 61,526 16.3 47,802 77.7 
 1.3. Other 2,667 0.7   0.0 
2. Customs and customs charges 33,803 9.0 33,803 100.0 
Total budget revenues   376,325 100.0 194,228 51.6 
 
Question 14 
Do any sub-central authorities in Montenegro have the power to tax?  If so, what sorts of taxes 
are applied and what is the relative size of th eir total compared with total central government 
revenues? 
Answer:  
According to Article 6 of The Law on Local Se lf-Government Financing (RM OG No. 42/03, 44/03) 
municipalities can levy the following taxes: 
1. surtax on personal income tax; 
2. tax on real property; 
3. tax on consumption of alcoholic and non-alcoholic beverages; 
4. tax on vacant construction land; and 
5. tax on company name. 
The table below shows that total local self-governme nt taxes (municipal taxes) are 5.44 per cent of 
total central government revenues 
 Amount in € (1,000’s) 2004 
Total local self-government tax (municipal tax) 20,468 
Tax on consumption 212 
Tax on company name  1,772 
Tax on real property 7,324 
Surtax on personal income tax 11,160 
Total central government revenues (Republic) 376,325 
 Question 15 
Are there any local (e.g., provincial or muni cipal) taxes collected on imported goods? 
Answer:
 
No. 
Question 16 
WT/ACC/CGR/3 states that "Exemptions and 'zero' tax rates have been prescribed for certain 
goods and services."  WT/ACC/CGR/7 
Page 6  
 
 Please provide a complete list of the goods (by HS 2002 number) and services that are exempt or 
subject to zero tax rates.  
Answer:
 
The products in the table below are exempt from VAT payments: 
Product name Tariff number 
Bread 1905.90 30 00, 1905.90 90 00 
Milk 0401.10 10 00, 0401.20 19 00, 0401.20 91 00, 
0401.20 99 00, 0401.30 11 00, 0401.30 19 00, 0401.30 31 00, 0401.30 39 00, 0401.30 91 00, 
0402.10 19 00, 0402.10 91 00, 0402.10 99 00, 
0402.21 11 00, 0402.21 17 00, 0402.21 19 00, 0402.21 91 00, 0402.21 99 00, 0402.29 11 00, 
0402.29 15 00, 0402.29 19 00, 0402.29 91 00, 
0402.29 99 00, 0402.91 11 00, 0402.91 19 00, 0402.91 31 00, 0402.91 39 00, 0402.91 51 00, 
0402.91 59 00, 0402.91 91 00, 0402.99 11 00, 
0402.99 19 00, 0402.99 31 00, 0402.99 39 00, 0402.99 91 00, 0402.99 99 00, 0403.10 11 00, 
0403.10 13 00, 0403.10 19 00, 0403.10 31 00, 
0403.10 33 00, 0403.10 39 00, 0403.10 51 00, 0403.10 53 00, 0403.10 59 00, 0403.10 91 00, 
0403.10 93 00, 0403.10 99 00, 0403.90 11 00, 
0403.90 13 00, 0403.90 19 00, 0403.90 31 00, 0403.90 33 00, 0403.90 39 00, 0403.90 51 00, 
0403.90 53 00, 0403.90 59 00, 0403.90 61 00, 
0403.90 63 00, 0403.90 69 00, 0403.90 71 00, 
0403.90 73 00, 0403.90 79 00, 0403.90 91 00, 
0403.90 93 00, 0403.90 99 00 
Fat of animal origin 1501.00 19 00, 1502.00 90 00 
Fat of plant origin 1517.10 10 00, 1517.10 90 00, 1517.90 10 00, 
1517.90 93 00, 1517.90 99 00 
Kitchen oil 1507.10 90 00, 1507.90 90 00, 1508.10 90 00, 
1508.90 90 00, 1509.10 10 00, 1509.10 90 00, 
1509.90 00 00, 1510.00 10 00, 1510.00 90 00, 1512.11 91 00, 1512.19 90 00, 1515.21 90 00, 
1515.29 90 00, 1515.50 90 00, 1515.50 99 00, 
1516.10 10 00, 1516.10 90 00, 1516.20 91 00, 1516.20 96 00, 1516.20 98 00 
Sugar 1701.11 90 00, 1701.12 90 00, 1701.99 10 00 
Medicine and medicine devices-all tariff number from: 3001, 3002, 3003, 3004, 3005, 4014.10 00 00 
School books, books, publications, news papers  4901.10, 4991.00, 4999.00, 4902.10 00 00, 
4902.90 10 00, 4902.90 30 00, 4902.90 90 00, 
4903.00 00 00, 4904.00 00 00, 4905.91 00 00, 4905.99 00 00 
Post mark, administrative and judicial fees and tax mark 4907.00 10 00, 4907.00 30 00, 4907.00 90 00 
Gold and other precious metals-all tariff number from: 7106, 7108, 7110 
 
The following services that are in public interest are exempt from VAT: 
1. Public postal services performed by the post office of Montenegro; 
2. Health services and care and delivery of goods including supply of human organs, blood and 
human milk performed in accordance with the law governing the field of health care 
activities;  WT/ACC/CGR/7 
 Page 7 
 
 
 3. Social security services and the supply of goods directly linked to social security services that 
are performed in accordance with the regulati ons governing the field of social security 
services; 
4. Services in pre-school education and the educa tion and training of children, young people and 
adults, including the supply of goods and services directly linked to these activities, provided 
these activities are performed in  accordance with the regulations governing this field; 
5. Services and deliveries of goods by nurser y schools, primary and secondary schools, 
universities, and by student catering and boarding institutions; 
6. Services related to culture including tickets fo r cultural events and supply of goods directly 
related to those services provided by non prof it organizations in accordance with regulation 
governing the field of culture; 
7. Services related to sport and sport educa tion, which perform non-profit organizations 
(associations, etc); 
8. Monthly subscription on radio and TV program; 
9. Copyrights and services related to literature and art areas; 
10. Copyrights related to science and art products, works of art and antiques  
11. Tickets for exhibitions, fairs and sport's games;  
12. Religious services and supply of goods directly  linked to religious services performed by 
religious institutions in order to satisfy the needs of the faithful, in accordance with the 
regulations related to those communities; 
13. Services provided by non-government organi zations established in accordance with the 
regulations governing the activities of those or ganizations unless it is unlikely that such 
exemptions would lead to a distortion of competition; 
14. Supply of water; 
15. Services of the public transport of p assengers and their accompanying baggage; 
16. Services of public sanitation (communal facilities); and 
17. Funeral services and related goods. 
Also, the following services are exempt from VAT:  1. Insurance and reinsurance services, including services provided by insurance brokers and 
agents; 
2. Supply of immovable propriety, except the first tr ansfer of the ownership rights that is the 
rights to dispose of newly-constructed immovable property; 
3. Services of leasing and subletting of residentia l houses, apartments and permanent residential 
premises for longer than 60 days and lease of ag ricultural land or forests, which are registered 
in land books;  
4. Banking and financial services, such as: 
(a) Approving and managing credits, and approvi ng and managing guarantees that is other 
forms of credit insurance on the part of the lender; 
(b) Services relating to the management of deposits, savings, bank accounts, conducting 
payment transactions, transfers, executi ng due liabilities, cashing cheques or other 
financial instruments, except for recovery of debts and factoring; 
(c) Transactions, including the issuing of bank notes and coins, which are legal tender in any 
country, excluding collector items; the collector items shall be considered to be coins of 
gold, silver and other material, bank notes not in use as legal tender, and coins with a 
numismatic value; 
(d) Trading in shares that is other forms of participation in companies, bonds and other 
securities, including their issuance, excep t for the safekeeping of securities; and 
(e) Investment fund management. 
5. Services of games of chance. WT/ACC/CGR/7 
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 Question 17 
Please explain why Montenegro has exem pted these products from taxation. 
Answer:
 
Montenegro has exempted certain products from VAT because of their nature.  For example, milk, 
bread, kitchen oil, fat and sugar are considered to be basic articles for human consumption and have to 
be available to all citizens under reasonable conditions.  
Drugs and medical devices are also tax exempt because of their nature and necessity to be available to 
all citizens.  Tax exemptions apply equally  to both domestic and imported products.   
Books, publications, school books and other products  from the table above are also considered as 
goods that need to be available to all citizens. 
Question 18 How does Montenegro decide which items to put on this list? 
Answer:
 
Please see answer above. 
Question 19 
Are there plans to expand or contract this list? Answer:
 
The Law on VAT is currently being reviewed.  The proposed revision would introduce a new rate of 
7 per cent for most of the goods that are VAT exempt now, beside the regular 17 per cent.  We will submit the text of the amendments of th e Law as soon as they become available.   
Question 20 
Are products on the list that are imported exem pt from tax or subject to the zero tax rate? 
Answer:
 
These products are tax exempt.  
(c) Foreign exchange and payments system 
Question 21 
What controls or requirements are imposed on the acquisition or disposition of foreign 
exchange by private individuals or firms?  Please provide the citation for the legal authority to apply such measures. 
Answer:
 
None.  Montenegro uses the Euro for all purposes.  There is no domestic currency.   WT/ACC/CGR/7 
 Page 9 
 
 
 Question 22 
Does the government provide foreign exchange fo r any designated purpose?  If so, does the 
price differ from that available on the market? 
Answer:  
None.  Montenegro uses the Euro for all purposes.  There is no domestic currency. 
Question 23 Please update the information on Montenegro's relations with the IMF and its status under the 
Articles of the Fund. 
Answer:
 
The governments of both Serbia and Montenegro have  reached an agreement with the International 
Monetary Fund for a three-year financial arrangeme nt (2002-2005), which is to reach its end in 
May 2005. This arrangement has been extended to November 2005.  The reason for extending the 
arrangement is to finish the rest of the needed revisions. 
After finalizing the fifth revision of the current fi nancial arrangement, the IMF's Board of Directors 
will grant Serbia and Montenegro a credit of US$ 200  million, and this agreement will enable a write-
off of the debt that is still not paid to the Paris Club, which totals US$ 700 million. 
The International Monetary Fund Mission recently  commended the government for their continued 
good efforts in lowering the current account deficit by means of tight fiscal policies and structural 
reform.  The Mission stressed the importance of making good use of the privatization earnings and agreed that a reduction of the domestic debt burden and an increase in reserves are appropriate.  External balances show signs of improvements, but the mission has cautioned the authorities to 
continue to closely monitor macro-economic developments.  
Question 24 
Does Montenegro maintain any foreign exchange rest rictions that are not explicitly approved by 
the IMF?  If so, please list them. 
Answer:
 
No.  Montenegro uses the Euro for all pu rposes.  There is no domestic currency. 
Question 25 
Are there limitations or restrictions on forei gn accounts for businesses or private citizens? 
Answer:  
No.  
Question 26 
Under what circumstances can foreign accounts be frozen?  Is a judicial order necessary?  If 
yes, please describe the conditions for appeal against such an order. WT/ACC/CGR/7 
Page 10  
 
 Answer:
 
Foreign or domestic accounts can generally be frozen onl y by court order, ordinarily in the context of 
an on-going dispute or in execution of a judgment.   In addition, the tax authorities may freeze 
accounts in connection with uncollected taxes, and an investigative magistrate may freeze an account 
in connection with a criminal investigation. Such actions are subject to administrative appeal and to 
judicial review.  There are no differences between the treatment of foreign and domestic accounts in 
this regard.  
The new draft Law on Current and Capital Transacti ons is expected to liberalize completely all 
transactions with abroad, for both residents and non -residents, in any currency, and will ban any 
discriminatory state-ordered restrictions on free move ment of capital.  This is expected to include 
foreign direct investment, buying and selling secur ities, giving or receiving loans, and deposits in 
foreign banks.  Under current Montenegrin law, there are no restrictions on these activities. 
The new draft Law on Current and Capital Transactio ns will be provided to the Working Party prior 
to the first meeting.   
Question 27 
Please clarify in how far Montenegro has ac hieved compliance with Article VIII IMF.  
Are there limitations or restrictions on foreign  accounts for businesses or private citizens?   
Under which circumstances can foreign accounts be  frozen? Is a judicial order necessary? If 
yes, please describe the conditions for an appeal against such an order. 
Please describe in detail to the Working Party th e rights and obligations of residents to engage 
in the different respective kinds of capital opera tions with operations abroad (examples include 
foreign direct investment, acquiring or selling securities from or to abroad, granting or 
receiving financial loans to or from abr oad, engaging in deposit accounts abroad). 
Answer:  
Because Montenegro uses the Euro as its currency, the requirement of IMF Article VIII IMF Section 
4, requiring convertibility of foreign-held balan ces of the domestic currency, is irrelevant.   
Article 17 of the current Law on Foreign Investment (RM OG No. 52/00) provides that a company in 
with foreign investment may conducts foreign paymen ts related to its operations  without restrictions.  
Article 18 in the same Law provides that a compan y with foreign investment may freely transfer 
funds initially invested from abroad, or which result from its foreign operations. 
Foreign or domestic accounts can generally be frozen onl y by court order, ordinarily in the context of 
an on-going dispute or in execution of a judgment.   In addition, the tax authorities may freeze 
accounts in connection with uncollected taxes, and an investigative magistrate may freeze an account 
in connection with a criminal investigation. Such actions are subject to administrative appeal and to 
judicial review.  There are no differences between the treatment of foreign and domestic accounts in 
this regard.  
The new draft Law on Current and Capital Transacti ons is expected to liberalize completely all 
transactions with abroad, for both residents and non -residents, in any currency, and will ban any 
discriminatory state-ordered restrictions on free move ment of capital.  This is expected to include  WT/ACC/CGR/7 
 Page 11 
 
 
 foreign direct investment, buying and selling secur ities, giving or receiving loans, and deposits in 
foreign banks.    
Under current Montenegrin law, there are no restrictions on these activities. The new draft Law on Current and Capital Transactio ns will be provided to the Working Party prior 
to the first meeting. 
(d) Foreign and domestic investment policies Question 28 Please describe any aspects of Montenegro's trea tment of foreign investors relative to domestic 
investors that is different.   
For example, are there any sectors where foreig n investment is prohibited; any minimum 
capitalization requirements or maximum equity limit ations; access to domestic subsidies; prices 
charged for utilities or publicly regulated transpor tation; or participation in privatization?   
Answer:
 
There is no discrimination against foreign investor s except that prescribed in the Law on Foreign 
Investment (RM OG No. 52/00).  The FI law prescrib es that a foreign person may invest in production 
and trade in ammunition and wea pons and in border areas and national parks only jointly with a 
domestic person, and that the share of a foreign investor may not exceed 49 per cent. 
There are no minimum capital requirements and no discrimination in prices for utilities or 
transportation. 
Question 29 
WT/ACC/CGR/3 states that expropriation is possible if it is in the public interest or supported 
by law.  Please provide additional informat ion on Montenegro's expropriation policy.  
Under what circumstances would the government expropriate private property? Please identify the law(s) permitting expropriation. Which government ministry is in charge of expropriations? 
Answer:
 
The Law on Expropriation (RM OG No. 55/00) prescribes that the state authority in charge for 
property affairs is responsible for expropriation of real property when the state, a municipality, a state 
fund or a public company submits a proposal for ex propriation of real property.  The expropriation 
must be in the public interest, as defined by law or  determined by the Government.  The Government 
must decide upon such a proposal within 60 days of its receipt.  The Government's decision is 
appealable before the Supreme Court of Montenegro .  An expropriation decision by the state authority 
in charge for property affairs is appealable in general administrative procedure before the second 
instance administrative authority, and in admini strative disputes procedure before the competent 
court.  Expropriation is allowed only if compensati on is provided that is not lower than the market 
value of the property at the time of first instance decision on expropriation. WT/ACC/CGR/7 
Page 12  
 
 Question 30 
How does the government determine "market compensation"? 
Answer:
 
The Constitution of Montenegro (RM OG No. 48/92), Article 45, provides that property rights cannot 
be taken except in the public interest as prescribed  in the law and with compensation that cannot be 
lower then the market value.  Article 29 of th e Law on Foreign Investment (RM OG No. 52/00), 
provides in addition that compensation cannot be lowe r than the market value plus interest calculated 
from the date of expropriation, based upon the annual LIBOR rate. 
Question 31 
Can a private citizen challenge the government 's expropriation decision, including the 
compensation amount? 
Answer:  
An interested party who claims that his/her inter ests have been damaged may appeal to and request 
compensation from the court under the Law on Contracts and Torts (RM OG No. 44/99).  The general right of appeal is provided in Article 17 of the C onstitution against all decisions deciding on rights or 
legal interests of any person. 
Question 32 
Do foreign investors have the same ri ght of appeal as domestic persons? 
Answer:
 
Yes. Furthermore, the Law on Foreign Investment  in Article 30 provides damage compensation for 
the foreign investor who suffers loss resulting from war or state of emergency, which could not be 
less than damage compensation granted to local nationa ls.  Also, foreign investors have a right to be 
compensated for damages caused by illegal or irregul ar conduct of Government officials or agencies. 
Question 33 
WT/ACC/CGR/3 states that all foreign investme nts must be registered with the Agency for 
Foreign Investments and Reconstruction of Econom y.  Please describe the registration process.   
− Is there a fee to register?   
− Is registration automatic?    
− Are any other licenses required for foreign investors? 
Answer:  
Article 36 of the Law on Foreign Investment prescrib es that foreign investments have to be notified 
(registered) to the Agency in char ge of foreign investments.  The purpose of this notification is to 
gather information and promote foreign investment.  
Changes and additions (reinvestment of profit, ad ded investment of foreign investor, purchase of 
shares, transfer of foreign investment from one pe rson to another etc.) and te rmination of contract on 
investment also have to be notified to the Agency.  WT/ACC/CGR/7 
 Page 13 
 
 
 There is no fee to register, and registration is automatic.  A company that is being founded with 
foreign investment must be registered with the Commercial Court in the same manner as a domestic company without any additional licenses for foreign investors.  The Court informs the Agency for 
Foreign Investments about the registration.  
Question 34 
Can Montenegro confirm that its Law on Foreign  Investment is in full compliance with the 
WTO TRIMs Agreement?  Please provide a transl ation of this law to the Working Party. 
Answer:
 
Montenegro believes that the Law on Foreign Inv estment is fully WTO/TRIMs compliant.  The Law 
will be provided to the Working Party along with these answers. 
Question 35 WT/ACC/CGR/3 acknowledges that "there are st ill many things to be done in order to 
eliminate barriers to foreign investments…"  Could Montenegro please describe the remaining 
barriers to foreign investment, and what steps are being take to remove those barriers to 
foreign direct investment? 
Answer:
 
The overall policy, legal, and institutional reform in Montenegro is targeted toward improving and 
stabilizing the investment environment.  Attracting fo reign investments is one of the top priorities of 
Montenegro, having in mind positive effects that fo reign investments might cause, such as reduced 
unemployment rate as well as creation of new work ing positions.  The Government has enacted the 
Economic Reform Agenda, which is an overall po licy and development document that sets the 
strategy and tasks in all economic and related areas .  A key goal of the Agenda is to develop an 
environment favourable for foreign investment.  A lthough there are excellent results in improvement 
of investment environment, there are still barriers fo r foreign investments such as inadequate road and 
water supply infrastructure; inadequate protection of  intellectual property rights; slow and sometimes 
inefficient judicial procedure in commercial disputes, etc.  
Montenegro has undertaken very serious effo rts to remove these remaining barriers:  
− IP protection legislation has been drafted (IP enforcement law; border measures; amendments 
to the Criminal Code) and the system of IP protection will be completed by the end of summer 2005.  Training is taking place for judges,  market inspectors, customs officials and 
others who have a role in IP protection in or der to enable them to efficiently apply IP 
legislation; 
− The Government, in cooperation with EBRD, h as financed construction of the Sozina tunnel 
between Podgorica and the seaside near the port of Bar; 
− There is a plan for reconstruction of the roads in the north of the country connecting central 
Montenegro with Serbia; and 
− A number of projects related to improvement of  water supply and waste disposal on the coast 
are underway (USAID Coastal Municipalities Water Supply Project, EAR funded projects, World Bank project of construction of waste disposal). 
Corporate profit tax has been decreased from progressive rates of 15 per cent and 20 per cent to a 
single rate of 9 per cent, and the personal inco me tax progressive rates were decreased from WT/ACC/CGR/7 
Page 14  
 
 17 per cent, 21 per cent and 25 per cent to progressive  rates of 15 per cent, 19 per cent and 23 per cent 
in 2004. 
Question 36 
Please describe in detail to the Working Party th e rights and obligations of residents to engage 
in different kinds of capital transactions abr oad (examples include: direct foreign investment, 
acquiring or selling securities from or to abroad , granting or receiving financial loans to or 
from abroad, holding deposit accounts abroad). 
Answer:
 
The new draft Law on Current and Capital Transacti ons is expected to liberalize completely all 
transactions with abroad, for both residents and non -residents, in any currency, and will ban any 
discriminatory state-ordered restrictions on free move ment of capital.  This is expected to include 
foreign direct investment, buying and selling secur ities, giving or receiving loans, and deposits in 
foreign banks.  Under current Montenegrin law, there are no restrictions on these activities. 
The new draft Law on Current and Capital Transactio ns will be provided to the Working Party prior 
to the first meeting.  
Question 37 WT/ACC/CGR/3 provides that investment in production or trade in weapons requires 
permission from the Ministry of Defence.  Please describe the process for obtaining such 
approval. 
Answer:
 
The Foreign Investment Law prescribes that a fore ign person may invest in production and trade in 
ammunition and weapons a nd in border areas and national parks on ly jointly with a domestic person, 
and the share of the foreign inv estor may not exceed 49 per cent.   
A foreign investor is obliged to obtain permi ssion from the Ministry for Defence in establishing, 
funding, or investing in a company for productio n and trade in ammunition and weapons.  The 
Ministry of Defence will evaluate the quality, sort/kind and scope of the foreign investment.   The 
Ministry is obliged to respond to a request for permission within 30 days from the day when the 
application was received.  If the decision is not issu ed within 30 days, it is considered that Ministry 
has approved the application. 
A company that produces arms and military equipm ent cannot conclude a contract on investment 
before it receives permission from the Ministry of De fence.  Also, before receiving permission, such a 
company can not provide foreign investors with any data on production of arms and military 
equipment, nor allow filming of objects/premises. 
Question 38 
In addition, Montenegro notes that it intends to  "amend this law in order further strength legal 
guarantees."  Please describe the amendments , and how they will strengthen the legal 
guarantees.    WT/ACC/CGR/7 
 Page 15 
 
 
 Answer:  
The schedule for amending the Foreign Investment Law is uncertain at this time.  Further information 
will be provided as soon as it is available. 
Question 39 
Please provide a translated copy of th e original law and the amendments.  
Answer:  
Montenegro will provide the Law on Foreign Investment along with these answers.  
Question 40 
In 2001, the Foreign Investment Advisory Service reviewed Montenegro's investment 
environment, and made certain recommendations.   
Please describe what steps have been taken to implement those recommendations.    Answer:
 
The most important suggestions that FIAS made was that the Montenegrin Government establish a 
new regulatory body attached to the Prime Minist er's cabinet, and make certain changes in the 
existing Law on Foreign Investments in order to provide better conditions based on international 
principles.  In response, a new Montenegrin Inv estments Promotion Agency (MIPA) was established 
in 2004.  The Agency acts as a promoter of invest ment projects.  The Agency sets the investment 
promotion strategy, coordinates all activities on a ttraction of foreign investments, and develops 
partnerships between the public and private sector. 
Question 41 
Please describe whether Montenegro implemen ted the recommended changes to its Law on 
Foreign Investments.   
Answer:  
The schedule for amending the Foreign Investment Law is uncertain at this time.  Further information 
will be provided as soon as it is available.  
Question 42 
WT/ACC/CGR/3 states that the Foreign Investment Law prescribes no limits on foreign 
investment, except in, inter alia , "production in the border district".   
Please describe the "border district". Is this area different from the "frontier strip" mentioned in Section IV.1.(c)?  If so, how? 
Answer:
 
The term "border district" used in the Law on Fore ign Investment is the same as the term "frontier 
strip" used in the Customs Law, but without precise definition.  As defined in the Law on Crossing of 
the State Border and Movement in the Frontier St rip (RM OG No. 68/02), the frontier strip comprises WT/ACC/CGR/7 
Page 16  
 
 the territory of Montenegro within 100 meters of the state border of Montenegro on land, and within 
two miles of the boundary line of the territorial waters (this is definition of the frontier strip that is mainly used for the purpose of police surveillance at the border).  
Question 43 
Is investment in the border district prohibited entirely, or permitted with government 
authorization? 
Answer:
 
Investment in the border district is perm itted with government authorization.  
Question 44 
The information provided states that foreign inv estors are treated according to the national 
treatment principle. Does this also apply in ca se of expropriation - is there any domestic legal 
protection for foreign investors in case of expropriation? 
Answer:  
The Constitution of Montenegro (RM OG No. 48/92), provides in Article 45 that property rights 
cannot be taken except in the public interest as prescribed in the law and with compensation that 
cannot be lower then the market value.  Artic le 29 of the Law on Foreign Investment (RM OG 
No. 52/00), provides in addition that compensation cannot  be lower than the market value plus interest 
calculated from the date of expropriation, based upon the annual LIBOR rate.     
Question 45 
What is the anticipated timeframe for amending the Foreign Investment Law? 
Answer:  
The schedule for amending the Foreign Investment Law is uncertain at this time.  Further information 
will be provided as soon as it is available. 
(e) Competition policies 
Question 46 What is the status of the draft Law on Protectio n of Competition?  Please provide a translation 
of this law when it has been enacted. 
Answer:
 
The draft Law on Competition was approved by the Gove rnment on 26 May 2005.  It is expected that 
this Law will be passed by Parliament by the end of  July 2005.  Montenegro will submit the text of 
the Law to the Working Party as soon as it is enacted.   
Question 47 
What is the anticipated timeframe for adop ting the draft Law on the Protection of 
Competition?  WT/ACC/CGR/7 
 Page 17 
 
 
 Answer:  
The draft Law on Competition was approved by the Gove rnment on 26 May 2005. It is expected that 
this Law will be passed by Parlia ment by the end of June 2005.  
(f) Privatisation policies 
Question 48 
WT/ACC/CGR/3 states that Montenegro is in the process of privatizing many companies. 
Please indicate the scope of Montenegro's state holdings, e.g., how many firms and enterprises 
are considered to be "state owned?"  Please provide a chart indicating what sector these firms operate in, e.g., agriculture, manufacturing, mining, construction, other services, etc.  
Answer:
 
Companies with state ownership over 40 per cent (2005)  
Name of the Company Sector 
JP "Aerodromi Crne Gore", Podgorica Air traffic and related activities 
Beranka, Berane Wholesale 
HTP Budvanska rivijera, Budva Tourist services 
Centar za odmor, rekreaciju i lije čenje "Igalo" Igalo Recreation and health related services 
"Duvanski kombinat" AD, Podgorica Tobacco production 
"Elektroprivreda Crne Gore" AD, Nikši ć Production of hydro-electricity 
Golubovci komerc, Podgorica Trade 
HK Agrokombinat "13 Jul " AD, Podgorica Production of fruit 
"Ibarmont" AD, Rožaje Construction and urban planning 
"Jadransko brodogradilište" AD, Bijela Shipbuilding 
"Jadran"AD, Perast Tourist services 
"Jadran riba"AD, Kotor Fishing 
"Kultura" AD, Podgorica Movies projection 
Luka Bar AD, Bar Port services 
"Lutrija Crne Gore" AD, Podgorica Lottery 
"Market" AD, Podgorica Trade 
"Montenegro airlines"  DOO, Po dgorica Air traffic services 
"Montenegro bonus" DOO, Cetinje Trade 
Montenegro modern shoes, Cetinje Production of leather shoes 
"Montepranzo-Boka produkt", Tivat Agriculture 
Plantaže AD, Podgorica Production of fruit 
"Prehrana, Pljevlja Trade 
HI Radoje Daki ć, Pogorica Industry 
Republički zavod za urbanizam i projektovanje AD, 
Podgorica Construction and urban planning 
Šumarsko preduze će "Andrijevica" AD, A ndrijevica Forestry 
Šumarsko preduze će "Bijelo polje" AD, Bijelo Polje Forestry 
Šumarsko preduze će "Danilovgrad", Danilovgrad Forestry 
Šumarsko preduze će "Kolašin", Kolašin Forestry 
Šumarsko preduze će "Nikšić", Nikšić Forestry 
Šumarsko preduze će "Podgorica" AD, Podgorica Forestry 
Šumarsko preduze će "Pljevlja" Ad, Pljevlja Forestry 
Šumarsko preduze će "Rožaje" AD, Rožaje Forestry 
Šumarsko preduze će "Žabljak" AD, Žabljak Forestry 
Tržni centar AD, Mojkovac Trade WT/ACC/CGR/7 
Page 18  
 
 Name of the Company Sector 
Turist-Bijelo Polje, Bijelo Polje Tourist services 
Željeznica Crne Gore, Podgori ca Railway transport services 
Zavod za izgradnju Budve AD, Budva Construction and urban planning 
"Zimossport" AD, Žabljak Production of wool garments 
 
Companies undergoing privatization through public tenders  
Name of the company Sector 
Kombinat aluminijuma AD, Podgorica Aluminium production 
"Polimka" , Berane Leather industry 
"Bokeljka", Kotor Chemical production 
"Radvent" AD, Nikši ć Metal industry 
MMK"Standard" AD, Nikši ć Trade 
"Promont" AD, Nikši ć Erection services 
"Centrojadran"AD, Bar Trade 
Podgorička banka AD, Podgorica Banking services 
Pljevaljska banka AD, Pljevlja Banking services 
HTP "Boka", AD, Herceg Novi Tourist services 
HTP Ulcinjska rivijera, Ulcinj Tourist services 
 
Question 49 
How many state-owned companies have been privatized to date?   
Answer:  
The first stage of transformation of the economy, wh ich was finalized by the end of 1997, transformed 
the former socially-owned compani es into shared state ownership (generally 60 per cent) and private 
ownership (generally 40 per cent th rough transfer of stock to the workers).  Most of these transformed 
companies have been further privatized, but statisti cal data are not available.  Those companies that 
remain totally or largely state owned are utilities co mpanies, electric power generators, airports, the 
railway of Montenegro, and public institutions of general interest (health and education).  
In the first half of 2005, privatization under Ar ticle 2 of the Law on Privatization of the Economy 
(transfer of ownership of the transformed state ca pital in companies and capital transferred on funds, 
and change of state owned capita l) continued through public tende rs, public auctions and stock 
exchange.  Forty-three companies were sold th rough tenders, (including twelve companies in 
bankruptcy) and five companies were sold through public auction. 
Question 50 
How many more state-owned companies do es Montenegro plan to privatize?  
Answer:  
Around 70 per cent of the state owned capital has been  privatized so far, and full privatization of 
Montenegrin economy has been planned.  In order to  be more efficient in procedures and monitoring 
of the realization of plans, at the beginning of each year, the Government enacts an annual 
privatization plan.  The annual privatization plan s are carried out in accordance with international 
legal and financial consultants, which contributes to the quality of process and better privatization 
results.  WT/ACC/CGR/7 
 Page 19 
 
 
 Question 51 
What firms and enterprises does Mont enegro not plan to privatize? 
Answer:  
Montenegro plans full privatization of the economy. 
Question 52 
Can foreign persons and companies participate in the privatization process?  Are there any 
limitations on investment by foreign persons or entities? 
Answer:  
Yes.  Foreign and domestic investors have equal treatment in privatization in Montenegro.  The 
Decree on Sale of Shares and Company Assets by Public Auction (RM OG No. 20/04) and Decree on 
Sale of Shares and Company Assets by Public Te nder (RM OG No. 65/03) prescribes that "all natural 
and legal persons, both domest ic and foreign, have the right to participate in tenders/auctions".  
The Law on Foreign Investment (RM OG No. 52/00) pr ovides free transfer and re-investment of the 
profit and payment abroad.  Foreign investors have  national treatment, i.e. same rights and duties as 
domestic investors, with a possibility to be shar eholder in the company without any limitations and 
the buyer of real estate (subject to reciprocity).  Tax rates and related ta x relief and benefits are 
identical for foreign and domestic persons.  
There are no restrictions regarding participation of foreigners in the privatization process beside those 
prescribed in the Law on Foreign Investment.  The FI  law prescribes that a foreign person may invest 
in production and trade in ammunition and wea pons and in border areas and national parks only 
jointly with a domestic person, and that the share of  a foreign investor in such situations may not 
exceed 49 per cent. 
Question 53 
Please list the state-owned (or publicly or "socia lly" owned) enterprises where privatization has 
not yet commenced, indicating the associated government ministry or agency that administers 
them, describing their economic functions, and listing the sectors and goods associated with 
these firms. 
Answer:  
Privatization has been initiated in all Montenegrin co mpanies (private capital exists in all companies) 
through the process of preparation of the developmen t strategy and privatiza tion strategy and through 
selling of parts of assets and company's active.   
Question 54 
WT/ACC/CGR/3 states that Montenegro's pr ivatization program is subject to annual 
adjustment.  Please describe, and demonstrate in  tabular form, Montenegro's progress to date 
in privatization.   WT/ACC/CGR/7 
Page 20  
 
 Answer:
 
Privatization income since 1997 (€ 1,000's):  
Model of 
selling Tender Auction Stock exchange Bankruptcy Total 
1995-1999 37,502 - - - 37,502 
2000 - 1,880 - - 1,880 
2001 23,384 3,687 - - 27,071 
2002 133,555 2,080 768 - 136,403 
2003   48,046 2,954 4,407 5,690 61,097 
2004 75,640 1,905 5,753 24,395 107,693 
2005 181,287 - - - 181,287 
Note:  The trend of increased privatization income since 1997 is obvious from the table above.1   
Increase is also present at the capital market.  The total trade of Montenegrin companies on the stock 
exchange increased from € 767,630 in  2002 to € 4,407,444 in 2003 and € 5,752,6 30 in 2004.  Along 
with the increase in the volume of transactions, ther e was also an increase in market value of the 
shares of companies. 
Question 55 
WT/ACC/CGR/3 identifies eight sectors in whic h Montenegro expects joint ventures will 
provide models of investment.  Please provide additional information on the joint venture 
requirements for these eight sectors. 
Answer:  
It is not possible to provide detailed information on joint venture requirements in these sectors in the 
abstract.  Such information will be available th rough the normal tender process.  In many cases joint 
ventures will be the product of negotia tion between private sector parties. 
Question 56 
Please describe the importance of these sectors. 
Answer:  
These sectors are important sectors of the Montenegri n economy.  In many of these sectors, foreign 
investment is the most likely route to rapid improvement. 
Question 57 
Please outline the remaining steps Montenegro in tends to take to complete its privatization 
program and about how long this should take, i.e., when will it be finished, and whether full privatization is ever contemplated? 
Answer:
 
Full privatization of the economy is expected within the next three years. 
                                                      
1 Financial result in 2002 results of the selling of shares of Jugopetrol Kotor  WT/ACC/CGR/7 
 Page 21 
 
 
 Question 58 
Approximately what portion of Montenegro's  GDP, imports, and exports are currently 
accounted for by state-owned (or publicly or "socially" owned) enterprises? 
Answer:  
Available data from MONSTAT show that the priv ate sector accounted for 46 per cent of GDP in 
2002 and 56 per cent in 2003.  The rest of the GDP resulted from companies in state and mixed 
ownership.  Data for 2004 are not yet available.  There are no statistics on the share of imports and 
exports accounted for by state owned companies. 
Question 59 
In Table II.4, Montenegro identifies the establis hment of stronger ties between agriculture and 
tourism as a priority sector.  Please explain exactl y what is meant by "domestic food for foreign 
guest"?    
Answer:  
The Government of Montenegro identifies tourism as  a priority sector.  Therefore, numerous activities 
are in place in order to improve tourism in Montenegro.  One of these is a program called "domestic 
food for foreign guests" which encourages guests to try Montenegrin specialties such as prsuta, 
Montenegrin cheese, kajmak, and wine.  The idea is not to discriminate between domestic and 
imported food, but to promote traditional Montenegrin food with characteristics that derive from  its geographical origin.   
Question 60 
Please clarify whether any restrictions exist fo r foreigners wishing to participate in the 
privatization process. 
Please also explain whether any sectors are excluded from privatization apart from the ones 
mentioned on page 11 (goods of general use, e.g. public roads, parks, squares, streets, and natural resources). 
Answer:
 
The Decree on Sale of Shares and Company Assets by Public Auction (RM OG No. 20/04) and 
Decree on Sale of Shares and Company Assets by Pub lic Tender (RM OG) prescribes that "all natural 
and legal persons, both dom estic and foreign, have right to par ticipate on tender/auction".  Therefore 
there are no restrictions regarding participation of foreigners in the privatization process beside those 
prescribed in the Law on Foreign Investment (R M OG No. 52/00).  The FI law prescribes that a 
foreign person may invest in production and trad e in ammunition and weapons and in border areas 
and national parks only jointly with a domestic person, but the share of the foreign investor may not 
exceed 49 per cent.  
The Law on Basic Property Relations (FRY OG No. 29/96) requires that foreign investors may 
acquire real estate in Montenegro only on the basis of reciprocity.  
There are no other sectors excluded from privatiz ation beside those mentioned on page 11. WT/ACC/CGR/7 
Page 22  
 
 III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES 
1. Powers of executive, legislative and judicial branches of government Question 61 Please describe the process through which Mont enegro's acceptance of the WTO Agreements 
will be achieved.  Please describe how Montenegro  will ratify or accept the protocol package 
approved by the WTO General Council at the conclu sion of the accession process.  In addition, 
please explain the role of the State Union in the ratification process. 
Answer:
 
The Constitution of Montenegro (RM OG No. 48/92)  prescribes that international agreements 
approved by the Government must be submitted to the Parliament for ratification by a simple 
majority.  Under Article 14 of the Constitutional Charter of the State Union, the member states may be members of international organizations where s overeignty is not required.  Therefore, the State 
Union will have no role in the ratification process.   
Question 62 
What will be the status of WTO provisions aft er the WTO is ratified, e.g., will they supercede 
conflicting domestic law?  Will conflicting domestic laws still have force until repealed? 
Answer:
 
The supremacy of international law is a general rule of the Constitu tional Charter (Article 16), which 
means that international agreements take precedence  over the laws of the Union and of the member 
states.  In case of conflict, The Court of Serbia and Montenegro is empowered to repeal laws, other 
regulations and legal acts, which are, inter alia , contrary to the ratified international agreements. 
Question 63 
What process will be needed to complete  procedures relating to WTO accession? 
Answer:  
The Constitution of Montenegro (RM OG No. 48/92) , Articles 81 and 94 provides that international 
agreements approved by the Government must be submitted to the Parliament for ratification by a 
simple majority.  No other formalities are required. 
2. Government entities responsible for making and implementing policies affecting foreign 
trade 
Question 64 WT/ACC/CGR/3 explains that "At the State Union level, the Ministry of Internal Economic 
Relations is responsible for enacting substantive law with respect to standardization, measures 
and precious metals, and intellectual property."    WT/ACC/CGR/7 
 Page 23 
 
 
 Please describe the process through which the WT O provisions concerning matters within the 
competence of the State Union will be ratified.  Ho w will those laws be integrated into domestic 
legislation?   
Answer:  
Although some of the laws governing WTO provisions have been or will be passed at the State Union 
level, Montenegro, rather than the State Union, will accept the WTO obligations.  Montenegro will 
ratify the WTO agreements; no State Union ratificati on is required.  By the date of accession, all 
relevant State Union laws will be WTO-comp liant, and directly effective on Montenegro. 
Question 65 
Please clarify the role the State Union will play with regard to "measures and precious metals." 
Answer:  
The Bureau of Measures and Precious Metals, with in the Union Ministry of Internal Economic 
Relations, is in charge of implementing the Law on Units of Measurements and Measuring Instruments (FRY OG No. 80/94, 83/94, 28/96 and 12/98) and the Law on Control of Precious Metal Articles (FRY OG No. 80/94, 83/94 and 28/96).  The Bureau has its organizational unit in 
Montenegro-Control of Measures.  A new law on metr ology is being currently drafted at the Union 
level; it also provides operation of the Bureau orga nizational unit in Montenegro. Montenegro will 
enact an enforcement law specifying penalties for misdemeanours prescribed in the substantive law 
enacted at the State Union level.  
Question 66 
Please list all Ministries, agencies, and offices with  roles in international trade, outlining their 
trade-relevant responsibilities. 
Answer:
 
Please see the table of agencies involved in international trade in Annex 1. 
Question 67 
Please provide to the Working Party an update on the Action Plan between Serbia and 
Montenegro.  Which elements remain, and wh at steps are being taken to achieve those 
elements? 
Answer:  
The Action Plan (RM OG No. 42/03, 81/04) deals in detail with harmonization of the economic 
systems of the member states Serbia and Monteneg ro.  However, as a result of recent amendments, 
the requirement to harmonize tariff, trade po licy, tax policy and SPS measures between the two 
member states has been deleted.  Montenegro an d Serbia continue to maintain entirely separate 
customs territories and to act independently with respect to tariff and trade policy, as well as sector 
policies and other related economic topics.  Ther e are no remaining elements that need to be 
harmonized.  The SPS coordination office has been abolished. WT/ACC/CGR/7 
Page 24  
 
 3. Division of authority between central and sub-central governments 
Question 68 Please describe local or regional governments' or governmental entities' authority, if any, to 
apply taxes, to set regulations for investment, or  to grant benefits to domestic firms or to 
domestic goods or imports. 
Answer:
 
There are no local or regional authorities in Monten egro that may set regulations for investment or 
grant benefits to domestic firm s or domestic goods or imports.  
According to Article 6 of The Law on Local Se lf-Government Financing (RM OG No. 42/03, 44/03) 
municipal can induct following taxes: 
1. surtax on personal income tax; 
2. tax on real property; 
3. tax on consumption of alcoholic and non-alcoholic beverages; 
4. tax on vacant construction land; and 
5. tax on company name. 
Question 69 Please indicate whether, to what extent, and how the central authorities exercise ultimate 
authority over these activities, if they exist. 
Answer:
 
The Ministry of Finance is responsible for collecti on of all taxes through organizational units of the 
Tax Administration and for correct implementation of a ll tax laws.  Therefore, in situation when taxes 
are applied by the municipality, the Ministry of Finance has supervisory authority. 
Question 70 
Please describe in detail how the government intends  to ensure that sub-central entities observe 
WTO rules and what the government would do if an instance where WTO rules were violated by a sub-central entity were brought to its attention. 
Answer:
 
Sub-central entities do not have competences in areas related to WTO rules.  A violation of WTO 
rules by a local authority would be corrected by the responsible Ministry of the Government. 
Question 71 
Please describe in detail the trade regime whic h is applied vis-à-vis Serbia. What customs 
controls and procedures apply at the boundary line between the two republics? 
Answer:  
Procedures for goods crossing the border between Serb ia and Montenegro are regulated by the Decree 
on Procedure with Goods and Passengers at the Border between Monteneg ro and Serbia (RM OG,  WT/ACC/CGR/7 
 Page 25 
 
 
 No. 26/03). There are several customs points at th e border between the memb er states where customs 
surveillance and control is conducted.  Goods of domestic origin in e ither Serbia or Montenegro are 
exempt from payment of customs duties or other ch arges when entering the other member state.  
Goods are considered to be of domestic origin if th ey are produced in whole in Serbia or Montenegro, 
or if at least 51 per cent of their value was added in Serbia or Montenegro. 
Imported goods that are subject to SPS controls are required to have authorization from the Ministry 
of Agriculture of the member state that is the final destination of the goods.  This approval is 
administrative in nature, and is intended to ensure that the goods to be imported have the proper 
documentation from the exporting country, are not from areas known to have plant or animal diseases, are from sources possessing the necessa ry certifications allowing them to export, and to ensure that 
the goods are imported through the proper border post.  
With the necessary import approvals, goods import ed from outside Serbia and Montenegro are 
subjected to appropriate SPS inspections at the State Union border by officials of Serbia or of Montenegro, as appropriate.  When goods imported and inspected by one member state are then 
further exported to the other member state, the SPS inspections done in one member state are accepted 
in the other.   
Domestic goods of Montenegrin or Serbian origin, inspected by SPS authori ties in the originating 
member state, may enter the other member state wit hout further SPS inspection.  Such transactions do 
not require the Ministry approvals required of imported goods. 
Goods in transit through one member state to the ot her will be sealed at the State Union border and 
inspected by the importing member state at the border between Montenegro  and Serbia. Goods of 
Montenegrin origin in transit through Serbia in or der to be exported have status of domestic goods 
and vice versa.  
4. Any legislative programmes or plans to change the regulatory regime 
Question 72 WT/ACC/CGR/3 states that Montenegro "plans to enact other laws necessary for the WTO 
accession."   
Please describe these other laws Montenegro inte nds to enact and prepare a legislative action 
plan that will help the Working Party better understand the content, steps, and timing Montenegro's plan to implement WTO in its trade regime.    
Answer:
 
Please see the table below with laws related to WTO accession that are in drafting procedure. Question 73 Has this legislation been initiated yet?  If so, pl ease indicate in the action plan where it is in the 
process of enactment, e.g., in development, in governmental clearance, proposed to the 
parliament, etc. 
What is the status of the SPS-compliant laws referenced in WT/ACC/CGR/3. WT/ACC/CGR/7 
Page 26  
 
 Answer:
 
Please see the table below.  
Adopted by Law (L)/Amendments to the 
existing Law (A) Level Relevant WTO Agreement Initial 
Draft Deadline Govt Parlmt 
Customs Law (A) Montenegro Cu stoms Valuation, Rules of 
Origin, GATT, TRIPS --  --  
Customs Tariff (L) HS 2002 Montenegro GATT January 
2005 End of 
2005   
Law on Standardization (L) Union TBT 2001 End of 
2005   
Law on Accreditation (L) Union TBT 2001 End of 
2005   
Law on Metrology (L)  Union  TBT 2002 End of 
2005   
Law on Conformity Assessment 
(L) Union TBT 2004 End of 
2005   
Law on Food (safety and quality 
control) (L) Montenegro  SPS, TBT -- 2006   
Law on Plant Health Protection 
(L) Montenegro SPS 2005 End of 
2005   
Veterinary Law (A) Montenegro SPS     
Law on Competition (L) Montenegro GATT,  TRIPS, GATS 2002 July 2005 May 2005  
Law on Public Procurement (A) Monten egro Government Procurement March 
2005 End of 
2005 --  
Law on Accounting and 
Auditing (L) Montenegro GATS January 
2005 July 2005 April 2005  
Law on Insurance (L) Montenegro GATS 2002 End of 
2005   
Law on Current and Capital 
Transactions with Abroad (L) Montenegro GATS 2003 July 2005 May 2005  
Law on Seeds (L)  Montenegro SPS, TBT  2005 End of 
2005   
Law on Planting Material (L)  M ontenegro SPS, TBT  2005 End of 
2005   
Law on Pesticides (L) Montenegro SPS, TBT 2005 End of 
2005   
Law on Fertilizers (L) Montenegro SPS, TBT 2005 End of 
2005   
Law on Plant Varieties 
Protection (L) Union SPS, TBT 2004 End of 
2005   
Criminal Code (A) Montenegro TRIPS 2005 End of 
2005   
Enforcement Law for 
Intellectual Property Rights (L) Montenegro TRIPS 2005 July 2005 2 June 2005 21 July 
2005 
Law on Optical Discs (L) Montenegro TRIPS 2005 End of 
2005   
Law on Excise Tax (A) Montenegro GATT  End of 
2005   
 
Question 74 
Please provide the following laws and legal inst ruments for Working Party review (in addition 
to other laws requested herein): 
− Customs Law (RM OG No.7/02, 38/02, 72/02, 21/03, 31/03, 29/05); 
− Law on Customs Service (RM OG No. 7/02, 29/05); 
− Foreign Trade Law (RM OG No. 28/04); 
− Law on Foreign Investment (RM OG No. 52/00); and 
− The Decision on Control List for Export  and Import of Goods (RM OG No. 44/04. 
Please also provide all decrees, decisions, and regulations relevant for WTO associated with 
these laws for WTO review.  WT/ACC/CGR/7 
 Page 27 
 
 
 Answer:  
Montenegro will submit all the requested laws, d ecrees, and regulations, to the Working Party 
together with these answers, with exception of the Law on Customs Service and Decision on Control 
List which will be provided prior to first Working Party meeting. 
6. Description of judicial, arbitral or administrative tribunals or procedures 
Question 75 
Please describe the right of appeal within  Ministries of importers and exporters of 
administrative decisions taken by the authorit ies on issues covered by WTO provisions, e.g., 
customs valuation; classification; application of tariffs, taxes and customs charges; licensing or 
other non-tariff measures, intellectual property rights, etc.  Please cite relevant legal 
instruments that establish this right. 
Answer:  
In Montenegro, administrative appeals may be lodg ed against decisions of the competent authority 
related to customs valuation, classification of goods, application of tax and customs tariffs, approvals 
and other non-tariff measures.  The Law on Genera l Administrative Procedure (RM OG No. 60/03) 
generally stipulates that a party is entitled to an a ppeal against a first-instance ruling to a higher rank 
official of the office concerned. Such a second- instance ruling is not further administratively 
appealable. 
The Administrative Court decides upon complaints in  an administrative dispute procedure.  Against 
its decision, it is possible to lodged extraordinary le gal remedies to the same Court or to the Supreme 
Court. 
Question 76 Please describe the right of appeal to a tribunal independent of the Ministry where the first 
administrative action and appeals were taken.  Are appeals to the courts possible?  Please cite 
relevant legal instruments that establish this right. 
Answer:
 
A second-instance decision may be appealed to  the Administrative Court under the Law on 
Administrative Disputes (RM OG No. 60/03).  Such an appeal may also be lodged against a first-instance administrative or other act that is not administratively appealable, where the competent 
administrative body has failed to act properly on an  administrative appeal, or where the competent 
administrative body has failed to act in the first place ("silence of administration"). 
In case of a decision of a State Union agency (suc h as the Intellectual Property Office), the competent 
court of appellate jurisdiction is the Court of Se rbia and Montenegro.  This court may rule on a 
"request for assessment of the legality of an ad ministrative act" for second instance administrative 
decision, first instance decisions that may not be a ppealed in the administrative procedure and in cases 
when the competent authority didn't take action in the administrative procedure within the prescribed 
period of time ("silence of administration").  The decision of the Court is final and is binding on the 
agency making the original decision.  WT/ACC/CGR/7 
Page 28  
 
 IV. POLICIES AFFECTING TRADE IN GOODS 
1. Import Regulation (a) Registration requirements for engaging in importing Question 77 WT/ACC/CGR/3 states that "any person may impo rt or export goods subject to their status 
under the relevant legislation."   
Please explain what is meant by "subject to their status"? 
Answer:
 
"Status" is defined principally by the Law on Bu siness Entities, which provides for "entrepreneurs," 
who are not legal entities, and for various forms of legal entities.  Natural persons who are not 
registered as entrepreneurs may only import goods for their personal or family use.  Entrepreneurs and 
legal entities may import and export in connection with  their registered activ ities.  Certain activities 
can be undertaken only by prescribed forms of lega l entity (for example, wholesale trade may not be 
undertaken by an entrepreneur, and a bank may only be organized as a joint stock company). 
Question 78 
What is meant by "under the relevant legislation"? Answer:
 
"Relevant legislation" refers to legislation governin g a particular sector of the economy, such as laws 
governing food safety, medical supplies and pharmaceuticals, fertilizers, etc. 
Question 79 
Does "any person" apply equally to foreign and domestic natural and legal persons?  If not, 
what are the differences? 
Answer:  
The term "any person" applies equally on both foreign and domestic persons. 
Question 80 
WT/ACC/CGR/3 states that according to Monteneg ro law, to import, a firm or other legal 
person must: 
− Register as a business at the Central Register of the Commercial Court; 
− Obtain a statistical card from the Bureau of Statistics; and 
− Register with the customs payers regis ter to obtain a customs number. 
Please confirm that these procedures are the only  requirements necessary for a potential trader 
to be able to import goods.    WT/ACC/CGR/7 
 Page 29 
 
 
 Answer:  
Except for tax obligations, which apply equally to  foreign and domestic persons, these are the only 
requirements for a potential trader.  It is important to stress that obtaining a statistical number and 
customs number are not requirements for registration in order to be involved in foreign trade: these 
are assigned automatically to an importer.  In a ddition, Customs now accepts the statistical number 
and keeps the register of importers based on st atistical number without issuance of new customs 
number.  There is no longer a need for two separate numbers. 
Question 81 
Are the same requirements applied to domestic and foreign owned-businesses seeking to 
import? 
Answer:  
Yes, the same requirements apply to domestic and foreign owned-businesses seeking to import. 
Question 82 
What are the costs associated with obtaining a statistical card and registering for a customs 
number?  Does the cost depend on the type of le gal entity requesting the documentation?  Are 
these fees a one-time expense or must they be ren ewed?  If so, how often?  What other fees are 
associated with registering to import? 
Answer:  
Obtaining a statistical number (customs number) is automatic and costs € 10.  There is no need for 
renewal.  There are no other fees associated with registering as an  importer.  
Question 83 
What is the purpose of having a statistical number and a customs number? Answer:
 
The purpose of having a statistical number (also now used as a customs number) is to keep the 
register of importers and k eep statistics up to date.  
Question 84 
When registering, do business entities need to stat e specifically in their articles that they will be 
involved in foreign trade?  Do business entities need to specify by tariff number the products 
they will import or export? 
Answer:  
When registering in the Commercial Court Regi ster, a business entity must specify the proposed 
activities of the company.  Therefore, potential import ers have to list all activities by their codes, but 
there is no need to state that they will engage in trade in order to do so.  A company that intends to 
engage in foreign trade has to state that in article s of establishment (statute).  There is no need to 
specify which products are going to be imported. WT/ACC/CGR/7 
Page 30  
 
 Question 85 
Can an individual register as an importer without forming a separate legal entity? 
Answer:
 
Yes, by registering as an entrepreneur.   
Question 86 
Are there any capitalization requirements for individuals, partnerships, and limited 
partnerships?  If so, what are they?  Would they apply to a firm attempting to register solely for 
the purpose of importing, not for domestic distribution? 
Answer:  
There are no capitalization requirements for individual s and partnerships.  The capital requirement for 
limited partnerships is € 1. 
Question 87 
Why are significantly different registration rat es charged for joint stock versus all other legal 
entities?  
Answer:  
The charge of € 50 for registration of a joint stoc k company (as opposed to € 10 for a limited liability 
company or a partnership) reflects the greater complexity of the registration. 
Question 88 
What is the lifetime of the registration?  Must the registration, and the fee, be renewed?   
Answer:  
Article 86 of the Law on Business Entities (RM OG No. 6/02) prescribes that JS, LLC and limited 
partnership registrations are valid for one year, and may be renewed annually by notification.  The fee 
for notification of renewal is € 1, or if the initial registration has expired, € 100.  
Question 89 
Please indicate how requirements to register as an importer differ from those applied to those 
wishing manufacture or distribute goods internally. 
Answer:  
There are no differences between registration requirements for an importer compared with 
requirements for internal trader.   
Question 90 
How many of these steps are required for a po tential importer in Montenegro to purchase 
similar merchandise from a domestic firm for similar purposes?  WT/ACC/CGR/7 
 Page 31 
 
 
 Answer:  
Please see answer above. 
Question 91 
Please describe the registration process with the Mi nistry of Health to import, export, sell or 
store poisonous substances.    
Answer:  
Legal persons and entrepreneurs m eeting the requirements in terms of the staff, space (facilities), 
technical requirements, hygiene and the requirements in terms of equipment may engage in trade in 
poisonous substances.  Approval for trade in poisonous substances is issued by the republic sanitary 
inspection for wholesalers and by the munici pal sanitary inspection for retailers.   
Question 92 WT/ACC/CGR/3 states that only legal persons "w ith a seat at the territory of Montenegro" can 
import pharmaceuticals.   
Please clarify what is meant by "a seat in the territory of Montenegro". 
Answer:
 
In this context, the term means being  regist ered in and having an address in Montenegro.  
Question 93 
Please clarify whether this law prohibits forei gn pharmaceutical manufacturers from importing 
into Montenegro without obtaining a licence for domestic production. 
Answer:  
Foreign pharmaceutical manufacturers are not perm itted to import directly into Montenegro.  
However, they can make arrangements with an existing company registered in Montenegro, or 
establish their own Montenegrin subsidiary for trad ing and importing pharmaceuticals.  There is no 
requirement to have a licence for domestic productio n in order to engage in trade and importing. 
Question 94 
Please describe the process for obtaining a licen ce to import pharmaceutical products into 
Montenegro. 
Answer:  
To engage in trade in pharmaceuticals (includi ng importing), a company must be approved by the 
Ministry of Health.  Approval is issued for an unlimited period if all conditions prescribed by the Law 
on Medicines (RM OG No. 80/04) are fulfilled. 
For details please see the questionnaire on licensing system in Annex 2. WT/ACC/CGR/7 
Page 32  
 
 Question 95 
Please clarify whether foreign persons can import pesticides. 
Answer:
 
Pesticides may only be imported by a legal entity  registered in the commercial court, which 
effectively creates a domestic legal person.  Such a do mestic person may be wholly foreign-owned.   
Question 96 Does the Law on Tobacco (RS OG No. 80/04) also  apply to domestic producers of tobacco?  
Answer:
 
Yes.  The tobacco law applies equally to both domestic and foreign producers of tobacco. 
Question 97 
Please describe the registration process under this  law.  Are there any fees associated with 
registering under this law?  What administrati on authority is responsible for registering 
importers, exporters and entities?  Pl ease provide a copy of this Law. 
Answer:  
A licence from the Agency for Tobacco is requi red for wholesale trade in tobacco and tobacco 
products, including importing.  To be licensed, a company must have warehousing facilities for 
storage of at least 30 tons of cigarettes, means of transportation and signed contracts for regular supply with the manufacturer and the exporter of to bacco.  The Agency for Tobacco issues licenses 
within 30 days of receipt of an application.  Licenses  are valid for five years.  The fee for the licence 
is € 150,000.  An importer who impor ts exclusively other tobacco products (cigarillos, finely shredded 
tobacco - for rolling cigarettes and other smoking tob acco) must pay a fee of € 30,000 for the licence. 
Approval for the retail sale of cigarettes is also required.  The conditions for issuance of a retail 
licence are: pre-contract on supply, signed with the wholesale trader; adequate business facility and 
having paid all public debts (debts owed in any form  of public revenue).  The licence is issued for a 
two-year period, and costs € 100 for each retail facility.   
The Agency for Tobacco maintain s the register for processors of tobacco; producers of tobacco; 
importers, exporters and transit of tobacco; wholesaler s and retail sellers of tobacco and register of 
tobacco brands placed in circulation in Montenegro.    
The Law on Tobacco will be provided prior to the first Working Party meeting.   
Question 98 
From the information provided, we understand that  no particular restrictions on the trading 
rights of foreign economic op erators exist. Please confirm. 
Answer:
 
The Foreign Trade Law (RM OG, No. 28/04) prescrib es that all persons may conduct foreign trade 
activities in accordance with their legal and commercial capacities, and in accordance with relevant  WT/ACC/CGR/7 
 Page 33 
 
 
 legislation regulating commercial activities.  Acco rding to Article 11 of the Foreign Trade Law, any 
person may import or export goods subject to their status under relevant legislation.  
In order to be engaged in foreign trade, a firm ha s to fulfil certain conditions, which apply equally to 
domestic and foreign persons.   In particular, a firm: 
− Must be registered at the Central Register of the Commercial Court; and 
− Must obtain a "statistical" number (customs number) from the Montenegrin Bureau of 
Statistics  
These are only requirements for potential trader. It is important to stress that obtaining a statistical 
number and customs number are not requirements for registration in order to be involved in foreign 
trade: these are assigned automatically to one impor ter.  Furthermore, Customs accept statistical 
number and keep the register of importers based on statistical number without issuance of new customs number.  So, there is no need for impor ter to get two numbers anymore.  The Customs 
Administration imposes no additional requirements with  regard to registration of firms intending to 
engage in import or export.   
(b) Characteristics of national tariff 
Question 99 WT/ACC/CGR/3 states that the Montenegrin ta riff nomenclature is based on the HS 1996, but 
that Montenegro is working on a new nomenclatu re based on HS 2004.  Is this HS 2002?  What 
is the status of Montenegro's conversation to  HS 2002?  Has this new nomenclature entered 
Parliament?  If not, when is it scheduled for consideration by the Parliament?  What is the 
expected enactment date? 
Answer:
 
Yes. Montenegro will enact a new Law on Customs Tariff based on HS 2002 with latest changes of 
2004.  The Law is planned to be passed by the end of September 2005.  The Law will be provided to 
the Working Party as soon as it is enacted.  This ne w nomenclature has not yet entered the Parliament. 
Question 100 
Please confirm that Montenegro's system of tariff classification conforms to either the HS 1996 
or HS 2002 system to at least the six digit level.    
Answer:  
Montenegro's new Law on Customs Tariff is ba sed on HS 2002, and conforms to the EU tariff 
nomenclature with 2004 changes to the 8 digit level. 
Question 101 
Does Montenegro expect to negoti ate market access on the basis of HS 2002?  If not, on what 
basis? 
Answer:  
Montenegro expects to negotiate market access on the basis of HS2002, with the EU tariff 
nomenclature with 2004 changes. WT/ACC/CGR/7 
Page 34  
 
 Question 102 
Please provide an electronic version, in excel fo rmat, of current applied rates with product 
description at the national tariff line level.  
Answer:
 
The excel file with currently applied HS 1996 tari ff nomenclature in Montenegro has been submitted 
to the Secretariat (please see document WT/ACC/CGR/6/Add.1). 
Question 103 
Where tariff duties differ and goods must clear cu stoms in Montenegro to enter Serbia, how 
and where is the duty assessed? 
Answer:  
Procedures for goods crossing the border between Serb ia and Montenegro are regulated by the Decree 
on Procedure with Goods in Trade with the Repub lic Montenegro (RS OG, No. 45/03 and 51/03) and 
the Decree on Procedure with Goods and Passengers at the Border between Montenegro and Serbia 
(RM OG No. 26/03).  
It is not of crucial importance whether the customs duties differ.  Goods may be dispatched to Serbia 
through Montenegro in transit pro cedure, in which case the customs debt  would not be collected at the 
border of Montenegro, it would be collected at the border of Serbia. 
Goods cleared by the customs authorities of Serb ia are goods with foreign status, and would be 
subject to customs duties if imported into Montenegro.  
In accordance with the Decree on Procedure with  Goods and Passengers at the Border between 
Montenegro and Serbia (RM OG No. 26/03), cu stoms authorities at the customs check point 
determine status of imported goods as domestic or foreign goods.  
 Goods of foreign origin imported to Serbia or Montenegro and ente ring from the territory of the other 
member state are cleared at the customs office of  the importing member state.  There are several 
customs points at the border between the member states where measures of customs supervision and 
control are conducted.  
Goods of foreign origin dispatched from Montenegro  to Serbia by road, railway and air, are to be 
reported to customs authorities of Serbia at th e customs control point, and subsequently, under 
appropriate measures of customs supervision, dispat ched to the nearest customs house in order to be 
declared for the appropriate customs procedure.  Such goods may then be dispatched to any inland 
customs office, under customs supervision and cont rol, where the goods w ill be cleared. However, 
excise goods must be declared and cleared at the same customs house (the nearest one).   
Question 104 Please provide a list, by HS 10-digit tariff number, of the 56 tariff lines of agricultural products 
designated as "strategic goods".  Wh at defines a "strategic good"?   
Answer:
 
Please see table below with 56 agricultural products in HS 1996:  WT/ACC/CGR/7 
 Page 35 
 
 
 Tariff item Tariff item 
0203111000 0203119000 
0203121100 0203121900 
0203129000 0203191100 
0203191300 0203191500 
0203195500 0203195900 
0203199000 0203211000 
0203219000 0203221100 
0203221900 0203229000 
0203291100 0203291300 
0203291500 0203295500 
0203295900 0203299000 
0402291100 1001100010 
1001100090 1001900010 
1001900020 1001900030 
1002000010 1002000090 
1003001000 1003009010 
1003009090 1004001000 
1004009000 1005101000 
1005109000 1005900010 
1005900020 1005900090 
1101000000 1201000000 
1214100000 1501001900 
1507109000 1512110000 
1512190000 1515290000 
1517101000 1517109000 
1517901000 1517909000 
1701990010 1701990020 
1901100000 2304000000 
 
The term "strategic product" in this context mean s a food product, significant for the living standard 
of citizens, that is not produced in Montenegro.  Th erefore, Montenegro has an  interest in maintaining 
zero per cent or other very low tariff rate on these products. 
Question 105 Will the customs duties for these 56 products be harmonized with those of Serbia within three 
years of adoption of the Law on the Action Plan?  Or will the period be extended two additional years? 
Answer:
 
Recent amendments to the Law on the Action Plan  (RM OG No. 1/05), deleted requirements to 
harmonize tariffs, trade and tax policy between Serbia  and Montenegro.  Therefore, there is no need 
for further harmonization between two member states in those areas.  Montenegro will keep its tariff 
duties on these 56 products. 
Question 106 
Please provide an update on the status of the Law that would change Montenegro's customs 
tariff nomenclature to HS 2004. Has it been subm itted to Parliament as planned?  When can 
adoption be expected? WT/ACC/CGR/7 
Page 36  
 
 Answer:
 
There is a draft Law on Customs Tariff based on HS 2002 with latest changes of 2004.  The draft law 
is based on the EU nomenclature. This Law is pla nned to be passed by the end of 2005. The draft Law 
will be provided to the Working Party prior to the first meeting. 
(c) Tariff quotas, tariff exemptions 
Question 107 
WT/ACC/CGR/3 states that travellers from ab road can enter non-commercial goods "of [a] 
prescribed kind, value and quantity" free of import  duties.  Please describe the "kind, value and 
quantity" of goods eligible for duty-free treatment. 
Answer:  
Montenegrin citizens and foreign citizens who have  permanent residence in Montenegro may import 
goods carried with them up to a value of € 150.  The decree on Procedure for Realization of Customs Duty Relief (RM OG No. 22/03) prescribes that goods  of a non-commercial nature in the personal 
luggage of travellers from abroad that ar e intended for personal use are duty-free.   
Question 108 
WT/ACC/CGR/3 states that Montenegrins situated in "the frontier strip" may enter duty free 
for certain goods from the frontier strip of a neighbouring country. 
Please provide a definition of "frontier strip." 
Answer:
 
The term "border district" used in the Law on Fore ign Investment is the same as the term "frontier 
strip" used in the Customs Law, but at this time without precise definition.  As defined in the Law on 
Crossing of the State Border and Movement in the Frontier Strip (RM OG No. 68/02), the frontier 
strip comprises the territory of Montenegro within 100 meters of the state border of Montenegro on 
land, and within two miles of the boundary line of the territorial waters (this is definition of the 
frontier strip that is mainly used for the pur pose of police surveillance at the border).    
At the time of enactment of the Customs Law and the Law on Foreign Investment in Montenegro, the 
old federal Customs Law, which defined a "frontier st rip" that was ten kilometres wide, was still valid 
and therefore the Montenegrin Customs Law and Fore ign Investment Law did not include a definition 
of the frontier strip.  In the meantime, the old fe deral Customs Law has been  abolished, and the only 
provision that now defines the frontier strip is that  from the Law on Crossing of the State Border and 
Movement in the Frontier Strip, which defines fron tier strip mainly for police surveillance purposes.  
Montenegro intends to amend the Customs La w to define the frontier strip precisely. 
Question 109 Do any products, other than the agricultural pr oducts listed, benefit from special treatment 
upon entering "the frontier strip"?   
Answer:
 
No.  Other products may not benefit from this provision.   WT/ACC/CGR/7 
 Page 37 
 
 
 Question 110 
Can these products enter the general stream of commerce for circulation through the entire 
country or are they intended solely for the persona l consumption of the purchases?  If the latter, 
how does Montenegro prevent such general circulation? 
Answer:  
The rational behind this provision is facilitation of movements of people and goods in the border 
region of neighbouring countries.  Goods falling under this provisi on are intended for personal use 
and not for placing in commercial channels.  Monten egro prevents general ci rculation of goods with 
customs supervision at the border.  
Question 111 
For domestic goods re-entering the country within two years of being exported, what is the 
process for seeking duty-free entry under Article 185 of the Customs Law?  What type of documentation must be submitted to warrant duty free entry?  Is exemption granted automatically?  
Answer:
 
Exemption is not granted automatically.  Article 18 5 of the Customs Law prescribes that domestic 
goods that have been exported and are returned with in two years and released for free circulation shall 
be granted relief from customs duties at the request of the declarant.  In accordance with the Decree 
on Implementation of the Customs Law, returned goods  may have such treatment only if the declarant 
submits evidence proving that the exported and returned goods are the same.   
Question 112 
Please confirm that the seasonal duties, not exceeding 20 per cent ad valorem , are in addition to 
regular customs fees.  For example, if a product has a customs duty of 10 per cent, the total customs duty could be as high as 30 per cent.   
Answer:
 
We confirm that seasonal duties are in addition to customs duties.  Montenegro will negotiate tariff 
bindings that include all seasonal custom s duties prior to accession to WTO.  
(d) Other duties and charges, specify ing any charges for services rendered 
Question 113 Annex 10 lists fees and charges applied to im ports and exports authorized by the Law on 
Administrative Fees. 
Please confirm that this annex and the addition al information provided in section IV.1(d) of 
WT/ACC/CGR/3 list all non-tariff charges, surc harges, and fees, of whatever kind, that are 
applied to imported and exported goods. WT/ACC/CGR/7 
Page 38  
 
 Answer:
 
Yes, we confirm that this annex and the add itional information provided in section IV.1(d) of 
WT/ACC/CGR/3 list all non-tariff charges, surcharges, and fees, of whatever kind, that are applied to 
imported and exported goods. 
Question 114 
Please confirm that Annex 10 lists all licensing fees.  Are licensing fees the same for both 
domestic and foreign importers?  Please provide a chart that lists all fees by HS number.   
Answer:  
Annex 10 lists all licensing fees.  Licensing fees ar e same for both domestic and foreign importers. 
It is not possible to list all fees by HS number (e.g. "Fee for a veterinary sanitary certificate on the 
health status of export consignments" would requ ire all tariff items from Customs Tariff of animal 
origin to be listed).  A complete tariff sche dule has been submitted to the secretariat (please see 
document WT/ACC/CGR/6/Add.1). 
Question 115 
Please clarify whether the special duties listed in Exhibit A10.2 are in addition to an ad valorem  
rate or if these products are only subject to the specific rates listed. 
Answer:  
Special duties listed in Exhibit A10.2 are in addition to an ad valorem  rate.  
Question 116 
Please distinguish between charges for services  rendered, e.g., customs processing, licensing, 
etc., and charges that are simply applied for revenue purposes. 
Answer:  
There are no charges applied for revenue purposes.  Montenegro only applies charges for services 
rendered.  
Question 117 
Are any of these fees applied to domestic good s?  If so, please indicate which ones. 
Answer:  
Fees for quality control at the border, special charges on import of agricultural and food products, 
trade related fees charged by the Chamber of Commerce or the Customs Administration are not 
applied to domestic goods.  Administrative fees fo r issuing licenses, approvals and other acts required 
for import, export or transit are also not applied to domestic goods.  All other administrative fees are 
applied equally to domestic goods. 
Question 118 Many of the custom service fees appear to constitute an additional ad valorem duty on imports.   WT/ACC/CGR/7 
 Page 39 
 
 
 Can Montenegro please explain how the Custom  Service charges were developed?  If the 
amount was not based on actual costs for this serv ice, please indicate what the basis is for each 
charge. 
Fees and charges that are not related to a specific service or that are assessed on an ad valorem  
basis are WTO-inconsistent, as such fees must approximate the cost of services rendered, not on 
the value of the good assessed or for the purpose of  raising revenue for gen eral purposes.  Please 
confirm that Montenegro intends to bring its f ee schedule into conformity with WTO rules.   
Answer:  
Montenegro is aware of the problem with the ad valorem  fees currently applied.  All these fees will be 
changed in order to be fully compliant with GATT Article VIII prior to the date of accession.  This 
process has already been initiated.  
Question 119 
Please describe the special charges imposed under the Decree on Special Charge on Importation 
of Agricultural and Food Products. These charg es are subject to the provisions of Article VIII 
of the GATT, and must be related to the cost of  services rendered.   How does this align with 
Montenegro's use of ad valorem  fees?  Does Montenegro plan to change these charges to a fixed 
fee or some other WTO-consistent fee structure?  
Answer:  
Special charges imposed under the Decree on Special Charge on Importa tion of Agricultural and Food 
Products are measures for the protection of the domes tic industry and are not related to fees applied 
for services rendered.  Under the new Law on Customs Tariff, these fees are exp ected to be converted 
into ad valorem  tariff duties.   
Question 120 
WT/ACC/CGR/3 states that Montenegro also imposes an ad valorem  fee for veterinary control 
of certain products.  This fee is subject to the provisions of Article VIII of the GATT, and must be related to the cost of services rendered.  Please explain how the purchase price or selling 
price on the bill or lading relates to the cost of the service.   
Answer:
 
Montenegro has enacted the Decision on the Amount for Fee for Veterinary-sanitary examination of 
animals, products, raw materials and waste of anim al origin in production and circulation (RM OG 
No. 51/03, 56.03) which is harmonized with GATT Ar ticle VIII: the fee reflects the cost of service 
rendered and is independent of the value of goods.  
Question 121 We would seek further clarification on the following: 
− the fee for customs procedures, which may be a percentage of the customs value 
(ad valorem ) or a fixed amount; and 
− the fee for veterinary – sanitary control of  animals, products, raw materials and waste 
of animal origin in production and traffic, which is charged in percentages, on the basis WT/ACC/CGR/7 
Page 40  
 
 of purchase price and selling price from the bill of lading or invoice, ranging from 
0.06 per cent to 1 per cent. 
Ad valorem  fees are not in accordance with the re quirements of Article VIII of GATT 1994. 
These fees should be eliminated or revised to meet the criteria of Article VIII.  
Answer:
 
Montenegro is aware of problem with the ad valorem  fees currently applied.  All these fees will be 
changed in order to be fully compliant with GA TT Article VIII prior to the date of accession.  
Changes to convert the ad valorem  customs procedures fee and fees for veterinary-sanitary control 
into specific fees have al ready been initiated.  
(f) Import licensing procedures 
Question 122 
We commend Montenegro for the list of products  subject to import or export licensing or 
approval, contained in Annex 11 of WT/ACC/CGR/3 /Add.1.  However, we are concerned by the 
large number of products subject to Montenegro's import licensing scheme.  We believe that the 
breadth of the regime acts as a barrier to trade.   We encourage Montenegro to consider whether 
import licenses are needed for all the goods listed in Annex 11.   
Please confirm that all products, especially all agr icultural products, subject to import licenses 
are included in Annex 11.  
Answer:  
We confirm that all products subject to import licenses, including all agricultural products, are 
included in Annex 11. 
Question 123 Could Montenegro please amend the list in Annex 11 by adding a column indicating the type of 
licence, approval, permission, or certificate req uired, and a column indicating whether the 
licence/approval/certificate for each product is granted automatically or non-automatically, 
and/or whether the product is subject  to prior approval for entry.   
Answer:
 
This information will be provided after the Decision on the Control List classifying goods subject to 
export or import licenses or approvals is revi sed following passage of the new Law on Customs 
Tariffs. 
Question 124 
Please indicate in each case the reason for th e licensing requirement and how it is justified 
under WTO provisions. 
Answer:  
Please see the above answer.  WT/ACC/CGR/7 
 Page 41 
 
 
 Question 125 
Please explain purpose/justification for the non-au tomatic licenses issued by  Montenegro for the 
importation of the products listed in Annex 11 un der HS Chapters 65, 69, 72, 84, 85, 87, 90, and 
91. 
Answer:  
The Decision on the Control List for Export and Import of Goods (RM OG No. 44/04) specifies those 
goods that require an import or export licence.  Besides import or export licenses, certain goods require import or export approva ls, which depend essentially on meeting technical requirements, 
regardless of whether they are already on licenses regime or on liberal foreign trade regime.  Licenses/approvals are issued by: 
− the Ministry of Environment Protection and Urban Planning (LB5 or D5)
2, for compatibility 
with environment requirements; 
− the Ministry of Health (LB1 or D1), for comp atibility with health protection requirements;  
− the Ministry of Culture (LB6 or D6) for comp atibility with requirements for protection of 
culture heritage; or 
− the Ministry for Agriculture, Forestry and Wa ter Supply (also LB1 or D1), for compatibility 
with requirements related to pesticides and fertilizers.  
Also, the Control List prescribes possibility fo r import or export of certain goods to be:  
− subjected to issuance of a metrology certificate by the organization authorized by the 
Government of Montenegro (LB2 or D2);  
− subjected to issuance of conformity assessme nt by the organization authorized by the 
Government of Montenegro (LB3 or D3); and 
− subjected to issuance of conformity assessmen t with the Standardization Law (FRY OG 
No. 30/96, 59/98, 70/01, 8/03) by the organization authorized by the Government of Montenegro (LB4 or D4). 
As can be seen from Annex 11, all goods from HS ch apters 65, 69, 72, 84, 85, 87, 90, are subject to 
import licenses or approvals because their natu re requires either compliance with metrology 
standards; conformity assessment in accordance with the Standardization Law, or compliance with 
health protection or environment protection require ments.  All goods from the listed chapters must 
fulfil certain criteria which guarantee human protecti on in order to be placed into circulation.  
Protection of human, animal and plant health a nd protection of environment are GATT legitimate 
reasons for imposing import licenses or approvals, a nd as such are prescribed in the Foreign Trade 
Law Article 20. 
Question 126 
Can an import licence be renewed after expiration of the one-year period, or must a new licence 
be issued?  If renewal is permitted, please describe the process.  
                                                     
 
 2 LB stands for goods on liberal regime of export or import; D stands for goods on licensing regime.  
Number that comes after the LB or D mark denotes  the responsible authority  for issuance of the 
licence/approval or type of the certif icate that has to follow the good  
 WT/ACC/CGR/7 
Page 42  
 
 Answer:
 
An import licence is valid for the period specified, up to a maximum period of one year.  After 
expiration, a new licence can be issued in accordan ce with the procedure prescribed in the Foreign 
Trade Law and Decree for Implementation of the Foreign Trade Law. 
Question 127 
We appreciate Annex 3 of WT/ACC/CGR/3/Add.1, but it does not contain the questionnaire on 
import licensing procedures, required by WT/ACC/1.  Please provide information on Montenegro's licensing system in the form of  a response to the import licensing procedures 
questionnaire. 
Answer:
 
Please see the questionnaire on the licensing system in Annex 2. 
Question 128 
Is there also an activity licensing system in pla ce in Montenegro?  If yes, which activities are 
concerned? 
Answer:  
The Law on Tobacco (RM OG, No. 80/04) prescribes th at producers and wholesalers of tobacco have 
to be licensed by the administrative authority competent for tobacco.   
The Law on Energy (RM OG No. 39/03) prescribes th at the Agency for En ergy issue licenses for 
following activities (among others that are not related to goods): 
− for production, purchase and sale of electricity; 
− for transmission, distribution or supply of elect ricity for purchase or sale for third persons; 
and 
− for commercial transport, warehousing, distri bution, sale or supply of gas, oil or oil 
derivatives. 
The Law on Medicines (RM OG No. 80/04) prescribes that only domestic legal persons with a licence 
issued by the responsible administrative authority may be involved in trade in medicines, including 
imports and exports. 
(g) Other border measures 
Question 129 
Please describe and provide the rationale for th e other border measures imposed on pesticides, 
fertilizers, chemicals and genetically modified organisms.   
Answer:  
The Government may, based on Article 20 of the Foreign Trade Law, require licenses for the import 
or transit of certain goods, based on objective and ra tional criteria, conditions and procedures.  The 
Government may require import or transit licenses,  among other situations, in case when is necessary 
to protect human, animal or plant life or health.  Pesticides, fertilizers, chemicals and genetically  WT/ACC/CGR/7 
 Page 43 
 
 
 modified organisms are considered as potentially dangerous for human, animal and plant health.  
Also, protection of the environment or exhaustib le natural resources may be a reason for imposing 
permits on these products as well.  The provisions of Article 20 are based on the provisions of Articles XX and XXI of GATT.  Genetically modified  organisms are under a special trade regime in 
accordance with the Law on Genetically Modi fied Organisms (FRY OG No. 21/01) and are 
considered as potentially dangerous for human, plant and animal health; therefore trade in these goods 
is under permit issued by the Ministry for Agriculture, Forestry and Water Supply. 
Question 130 
Does the permit for genetically modified or ganisms, wild species of flora and fauna and 
biotechnologies differ from the import permit? 
Answer:
 
The permit required for import of genetically mo dified organisms is granted under the Law on 
Genetically Modified Organisms (FRY OG No. 21/01), while import permits for wild species of flora and fauna and biotechnologies are required in accordan ce with international agreements.  The former 
FRY ratified the Convention on International Transi t of Endangered Species of Wild Flora and Fauna 
(CITES).  Montenegro, as a member state of the St ate Union of Serbia and Montenegro, observes the 
CITES provisions through issuance of import, export, transit or re-export licenses by the Ministry for Environmental Protection and Urban Planning for e ndangered and protected species.  Furthermore, 
Montenegro includes Annexes of CITES Convention in to the Control List, regulation that specifies 
those goods that require an import or export licence.  Both permits, for GMO and for other goods listed, are to be considered as import perm its as described in the Foreign Trade Law. 
Question 131 Please provide a copy of any relevant laws on Genetically Modified Organisms.    
Answer:
 
Montenegro will submit all relevant laws prior to first Working Party meeting.  
Question 132 
We are concerned with Montenegro's system of  quality control for goods, which we consider to 
be trade-restricting.  The information provided does not provide any clear justification for this 
system, which is carried out in addition to SPS controls. 
Answer:  
Montenegro is undergoing reform of its system of technical regulations, standards, and related 
inspections and certifications.  This includes all TB T and SPS-relevant legisla tion in general.  The 
objective is a reformed system that is fully comp liant with the TBT and SPS agreements and all other 
relevant WTO requirements.  Substantial progress is  expected in this area by the end of 2005. 
Montenegro will provide periodic updates to the Working Party on progress in this area. WT/ACC/CGR/7 
Page 44  
 
 (h) Customs valuation 
Question 133 We appreciate the legislative extract provided in Annex 4 of WT/ACC/CGR/3/Add.1.  Please 
provide copies to the Working Party of all other current legislation and regulations related to valuation of imports for customs and taxatio n purposes, including but not limited to the 
Customs Law, Law on Customs, The Law on Rati fication of the Agreement on Implementation 
of Article VII of GATT and its associated Protocol (FRY OG No. 1/82 international agreements), Decree on Implementation of the Customs Law, and the Decree on Customs 
Tariff. 
Answer:
 
Montenegro will submit relevant laws to the Worki ng Party together with these answers, including the 
complete text of the Customs Law and excerpts from the Decree on Implementation of the Customs 
Law regarding customs valuation and rules of origin.  The Decree on Customs Tariff based on HS 1996 will be abolished in the near future by  the new Law on Customs Tariff, based on HS 2002.  
The latter Law will be provided to the Working Party as soon as it is enacted.  
Question 134 Please include citations for any other legislat ion that addresses the transparency, commercial 
secrets, and right of administrative and judicial appeal provisions of the WTO Agreement. 
Answer:
 
There are no other provisions regulating transparen cy, commercial secrets and right of administrative 
and judicial appeal.  Legislation with respect to tr ade secrets is expected to be developed later this 
year. 
Question 135 
Please describe the regulations in place for the fa cility that allows importers to post a guarantee 
for the duties owed to Customs in the form of a surety, bond, or other such instrument in order to clear their goods from customs under circumstances when a final determination on the duties 
owed is delayed.  
Answer:
 
There is no specific provision that governs this issu e.  However, the provisions of the Customs Law 
that regulate the issuance of guarantees for the custom s debt may be applied in this situation.  For 
further details please see Articles 189-200 of the Customs Law. 
Question 136 
Please provide information on Montenegro's cust oms valuation regime in the form of a response 
to the questionnaire on customs valuation. 
Answer:  
Please see the questionnaire on customs valuation in Annex 3.  WT/ACC/CGR/7 
 Page 45 
 
 
 Question 137 
The excerpt from the Customs Law (RM OG N° 7/02, 38/02, 72/02, 21/03, 31/03) dated 
30 January 2002 related to the implementation  of the Customs Valuation Agreement, as 
transmitted in doc WT/ACC/CGR/3/Add.1, does no t include the Interpretative Notes to the 
CVA. Could a copy of the legislation incorporat ing these Interpretative Notes in Montenegro's 
legislation be provided. 
Answer:  
Montenegro will submit the relevant laws to the Wo rking Party together with  these answers, including 
the complete text of the Customs Law and exce rpts from the Decree on Implementation of the 
Customs Law regarding customs valuation and rules of origin.  The majority of the Interpretative 
Notes to the Customs Valuation Agreement are incl uded in either the Customs Law or the Decree on 
Implementation. The Government intends to amend the Decree on Implementation to include the few 
remaining Interpretive Notes.  
(i) Other customs formalities 
Question 138 
Does Montenegro require authentication of import  documentation by consular officials or other 
institutions (e.g., Chambers of Commerce) in the country of export?   
If so, please provide information on the process and any fees charged for the service, and a 
reason and WTO justification for the measure. 
Answer:  
No. (k) Application of internal taxes on imports Question 139 Please list all the types of taxes are levied on im ports, indicating whether these taxes also are 
applied to similar domestic goods.  Please desc ribe these taxes, listing them by HS2002 item 
number, and give the relevant rates of application for both imports and domestic goods.  
Answer:
 
On importation of products to Montenegro, VAT and excise tax are payable and are equal for foreign 
and domestic goods.  
VAT is applied uniformly, on an ad valorem basis, to both domestic and imported products, at the rate 
of 17 per cent.  There are certain exemptions th at are applied equally to  domestic and imported 
products. 
The following goods are exempt from VAT:   
1. Basic products for human diet (milk, bread, fat, oil and sugar); 
2. Medicines and medical equipment prescribed in the regulation on production and sale of 
medicines; WT/ACC/CGR/7 
Page 46  
 
 3. Textbooks for elementary, secondary, and univers ity education on the recommendation of the 
competent ministry;  
4. Books and publication of special interest to science, culture and sport, based on the 
recommendation of the competent ministry;  
5. Sale of real estate, except first transfer of the ownership right, and rights to newly built 
constructions; 
6. Postal stamps, administrative and court fees and administrative stamps in official use; 
7. Gold and other precious metals purchased by the Central Bank of Montenegro; and 
8. Daily newspapers and magazines.  
Article 28 the Law on Value Added Tax (RM OG No. 65/01, 12/02, 38/02, 72/02 and 21/03) also 
provides for VAT exemptions the following circumstances: 
1. imported products whose circulation in M ontenegro is exempt from payment of VAT; 
2. products which are imported in Montenegro in transit customs procedure; 
3. re-imported products which are imported in unchanged condition by a person that exported 
them, if exempt from the payment of cust om duties in accordance with the customs 
regulations; 
4. re-imported products used for performance of servi ces abroad for which the right to return of 
VAT was not granted; 
5. products imported by state organs or charity humanitarian organizations intended for free-of-
charge distribution to persons in social need .  This exemption does not apply to alcoholic 
beverages, tobacco and tobacco products, coffee and motor vehicles, except for vehicles for 
rescue services; 
6. imported products exempt from payment of customs duties if intended for official needs of 
diplomatic and consular representative offices and international organizations and members 
of those organizations, within the limits and under the conditions prescribed by international 
conventions on establishment of such organizati ons, and based on the opinion of the minister 
competent for foreign affairs; and 
7. gold and other precious metals, banknotes and coins imported by the Central Bank of 
Montenegro. 
According to Article 29 of the Law on Value Adde d Tax (RM OG No. 65/01, 12/02, 38/02, 72/02 and 
21/03) temporarily imported produc ts shall be exempt from VAT provided that these products are 
exempt from payment of customs duty pursuant to customs regulations. 
According to Article 30 of the Law on Value Added Tax, VAT shall not be payable in the following 
cases: 
1. for entry of products that will not be placed in circulation, provided that these products are 
intended for storing in the excise warehouse; 
2. for imports of products intended for: 
(a) submission to customs authorities, if their temporary storage is allowed pursuant to 
customs legislation; 
(b) entry into the customs zone; 
(c) initiation of customs warehousing procedure or import procedure for the purposes of 
export based on a suspended procedure; 
3. 
The exemption referred to in paragraph 1 of this  Article shall apply to trade in services related 
to trade in those products; 
4. VAT exemptions referred to in this Article sha ll apply provided those products have not been 
placed in circulation and provided that VAT amount  when placed in circulation is equal to the  WT/ACC/CGR/7 
 Page 47 
 
 
 amount which would have been calculated if taxed immediately on entry in Montenegro.  
- Excise tax  
According to the Law on Excise Tax (RM-OG, No. 65/01 and 12/02), excise tax is paid on alcohol 
and alcoholic beverages, tobacco products, mine ral oil, their derivatives and substitutes. 
Alcohol and alcoholic beverages: 
1. Beer (all products under HS heading 22.03 and products under HS heading 22.06, with 
alcohol content more than 0.5 per cent vol) – € 1.90 per volume content of alcohol per one 
hectolitre of beer; 
2. Table wine (HS headings 22.04 and 22.05, ex cluding sparkling wine) – € 0 per hectolitre 
3. Sparkling wine (HS tariff numbers 2204.10 11 00, 2204.10 19 00, 2204 10 90 00 and heading 
22.05) – € 35 per hectolitre; 
4. Other fermented beverages, excluding beer a nd wine (other products under HS headings 
22.04, 22.05 and 22.06, with alcohol content be tween 1.2 per cent vol and 10 per cent vol, or 
between 10 per cent vol and 15 per cent vol) – € 40 per hectolitre; 
5. Medium alcoholic beverages (HS headings 22.04, 22.05 and 22.06 with alcohol content 
between 1.2 per cent vol and 22 per cent vol) – € 70 per hectolitre of medium alcoholic 
beverages; 
6. Ethyl alcohol (products under HS headings 22. 07 and 22.08 with alcohol content less than 
1.2 per cent vol, products under HS headings 22.04, 22.05 and 22.06 with alcohol content 
more than 22 per cent vol and other beverages that are not included in previously listed 
products subject to excise tax) – € 550 per hectolitre of pure alcohol. 
Tobacco Products:  
− Cigars and cigarillos – € 10/kg 
− Fine - shredded tobacco – € 20/kg 
− Other types of smoking tobacco – € 15/kg 
Excise tax for cigarettes consists of the specific a nd proportional excise tax. The specific excise tax is 
paid per 1,000 pcs of cigarettes, according to quality groups: 
− for cigarettes in group A:  € 8/1,000pcs; 
− for cigarettes in group B:  € 4/1,000pcs; and 
− for cigarettes in group C:  € 2/1,000pcs. 
Proportional excise tax is paid at the rate app lied to the sale and import price of cigarettes: 
− for cigarettes in group A:  40 per cent; 
− for cigarettes in group B:  20 per cent; and 
− for cigarettes in group C:  20 per cent. 
Oil, oil derivatives and substitutes: Gasoline and other light oils: 
− € 0.120/kg for aircraft gasoline (tariff line HS 2710.00 11 10); 
− € 0.364/l for unleaded motor gasoline (tariff line HS 2710.00 11 20); 
− € 0.120/kg for gasoline type jet fuel (tariff line HS 2710.00 11 30); and WT/ACC/CGR/7 
Page 48  
 
 − € 0.364/l for other types of motor gasoline (tariff line HS 2710.00 11 90). 
Kerosene: 
− € 0.120/kg for motor petroleum (kerosene) (tariff line HS 2710.00 21 10); 
− € 0.120/kg for petroleum or kerosene type jet fuel (tariff line HS 2710.00 21 20); 
− € 0.120/kg for other types of kerosene (tariff line HS 2710.00 21 90); and 
− € 0.069/kg for petroleum (kerosene) type jet fuel (tariff line HS 2710.00 21 20) used as 
heating fuel. 
Oil: 
− € 0.270/l for diesel fuels (tariff line HS 2710.00 31 00); 
− € 0.120/l for diesel fuels (tariff line HS 2710.00 31 00) used as heating fuel; 
− € 0.270/l for ship and other fuels (tariff line HS 2710.00 32 00); and 
− € 0.120/l for other oils (tariff line HS 2710.00 39 00). 
Heating oils: 
− € 0.023/kg for heating oil with a low percentage  of sulphur used in metallurgy (tariff line 
HS 2710.00 41 00); and 
− € 0.023/kg for other types of heating oils (tariff line HS 2710.00 49 00). 
Petroleum gas and other gaseous hydrocarbons: 
− € 0.069/kg for propane and butane mixtures (tariff line HS 2711.19 00 10); and 
− € 0.069/kg for other petroleum gases (tariff line HS 2711.19 00 90). 
Exemptions from excise tax  Article 31 of the Law on Excise Tax (RM OG No. 65/01, 12/02) provides that excise tax shall not be 
payable for excise products for: 
1. official needs of diplomatic and consular representative offices accredited in Montenegro; 
2. official needs of international organizations, if  so specified by an international agreement; 
3. for personal needs of foreign personnel in di plomatic and consular representative offices 
accredited in Montenegro; or 
4. for personal needs of foreign personnel of inte rnational organizations and personal needs of 
their family members, if so specified by an international agreement. 
These tax exemptions are exercised based on certificat es issued by the Ministry of Foreign Affairs, 
which verifies that the application of excise tax exemption is subject to a reciprocity requirement 
based on an international agreement. 
Article 32 of the Law on Excise Tax (RM OG, No. 65/01, 12/02) provides that the following products 
shall also be exempt from the payment of excise tax: 
1. excise products sold on vessels and airc rafts in international transport; 
2. excise products brought in the personal luggage by passengers arriving from abroad, if those 
products are exempt from the payment of im port duties in accordance with the customs 
legislation; and   WT/ACC/CGR/7 
 Page 49 
 
 
 3. oil, oil derivatives and substitutes held in the st andard reservoirs of motor vehicles, vessels or 
aircrafts arriving from abroad, if they are not intended for further sale and if they are exempt from the payment of import duties in acco rdance with the customs legislation. 
Question 140 
Are the Law on Excise Tax and the Law on Valu e Added Tax the only laws governing taxation 
of imports and domestic goods?  If not, please list other domestic law(s) governing the levelling 
of taxes on imports and domestic goods.  
Answer:
 
Yes.  These are the only laws governing taxation of imports  and domestic goods. 
Question 141 
Are there any export performance or import subs titution requirements to be eligible for the 
mineral oil exemption for the blast furnaces? 
Answer:  
No. 
Question 142 
Please confirm that all domestic taxes levied on  goods are applied no less favourably to imports 
than to similar domestically-produced  goods per Article III of the GATT. 
Answer:  
We confirm that all taxes are applied no less favour ably to imports than to similar domestically-
produced goods.  
Question 143 
Please confirm that imports from and exports to all countries receive identical treatment in the 
application of domestic taxes. 
Answer:  
We confirm that imports from and exports to a ll countries receive identical treatment in the 
application of domestic taxes. 
 Question 144 Does the VAT apply equally to imports and domestic  products?  If not, please provide us with a 
list of products for which the VAT does not apply equally to domestic production and imports?  
We also note that the tax base for the VAT on imports is applied not on the customs value but 
on the customs value plus import and excise duties.  
Answer:
 
Yes, the VAT applies equally to  imports and domestic products. WT/ACC/CGR/7 
Page 50  
 
 Question 145 
Please provide the Working Party with a list by HS 2002 classification of all products subject to 
excise or other selective consumption taxes,  providing the specific amount of each 
corresponding tax for imports, exports, and domestic goods. 
Answer:
 
The products in the following table are subject to excise taxes.   
Product name Tariff number Tax rate 
Alcohol and alcoholic beverages 
Beer 2203.00 01 00, 2203.00 09 00, 2203. 00 10 00 € 1.90 per alcoholic volume 
content per one hectolitre of beer 
2204.10 11 00, 2204.10 19 00, 2204.10 91 00 
2204.10 99 00 € 35 per hectolitre Wines 
2204.21, 2204.29 € 0 per hectolitre 
Other fermented beverages and light 
alcoholic beverages 2204.30 10 00, 2204.30 92 00, 2204.30 94 00, 
2204.30 96 00, 2204.30 98 00, 2205.10 10 00, 
2205.10 90 00, 2205.90 10 00, 2205.90 90 00, 
2206.00 10 00, 2206.00 31 00, 2206.39 00 00, 
2206.00 51 00, 2206.00 59 00, 2206.00 81 00, 
2206.00 89 00 1)  with alcohol content between 
1.2% vol and 10% vol, or  
between 10% vol and 15% 
vol - € 40 per hectolitre 
2)  with alcohol content between 
1.2% vol and 22% vol) – € 70 per hectolitre of medium 
alcohol. beverages; 
3)  with alcohol content more 
than 22% vol- € 550 per 
hectolitre 
Ethyl alcohol 2207.10 00 00, 2207.20 00 00, 2208.20 12 00, 
2208.20 14 00, 2208.20 26 00, 2208.20 27 00, 
2208.20 29 10, 2208.20 29 20, 2208.20 29 30, 
2208.20 29 90, 2208.20 40 00, 2208.20 62 00, 
2208.20 64 00, 2208.20 86 00, 2208.20 87 00, 
2208.20 89 10, 2208.20 89 20, 2208.20 89 30, 
2208.20 89 90, 2208.30 11 00, 2208.30 19 00, 
2208.30 32 00, 2208.30 38 00, 2208.30 52 00, 
2208.30 58 00, 2208.30 72 00, 2208.30 78 00, 
2208.30 82 00, 2208.30 88 00, 2208.40 11 00, 
2208.40 31 00, 2208.40 39 00, 2208.40 51 00, 
2208.40 91 00, 2208.40 99 00, 2208.50 11 00, 
2208.50 19 00, 2208.50 91 00, 2208.50 99 00, 
2208.60 11 00, 2208.60 19 00, 2208.60 91 00, 
2208.60 99 00, 2208.70 10 00, 2208.70 19 00, 
2208.80 90 00, 2208.90 19 00, 2208.90 91 00, 
2208.90 33 00, 2208.90 38 00, 2208.90 41 00, 
2208.90 45 00, 2208.90 48 00, 2208.90 52 00, 
2208.90 54 00, 2208.90 56 00, 2208.90 69 00, 2208.90 71 00, 2208.90 75 00, 2208.90 77 00, 
2208.90 78 00, 2208.90 91 00, 2208.90 99 00 1)  with alcohol content less than 
1.2% vol- € 550 per 
hectolitre 
Tobacco products 
Tobacco (cigarettes, cigars and cigarillos) 2402.10 00 00, 2402.20 10 00, 2402.20 90 00, 
2402.90 00 00 € 10/kg 
Smoking tobacco 2403.10 10 00, 2403.10 90 00 € 15/kg 
Mineral oils, mineral oils derivatives and their substitutes 
Petrol and other light oils 2710.11 31 00, 2710.11 41 00, 2710.11 45 00, 
2710.11 49 00, 2710.11 51 10, 2710.11 59 00 1) € 0.12/kg for aircraft gasoline 
and gasoline type jet fuel 
2) € 0.364/l for unleaded motor 
gasoline and other types of motor gasoline  WT/ACC/CGR/7 
 Page 51 
 
 
 Product name Tariff number Tax rate 
Kerosene 2710.11 90 00, 2710.19 21 00, 2710.19 25 00, 
2710.19 29 10, 2710.19 29 90 1)  € 0.12/kg for motor 
petroleum, petroleum or 
kerosene type jet fuel and 
other type of kerosene 
2)  € 0.069/kg for petroleum 
(kerosene) type jet fuel used 
as heating fuel (HS 2710.19 21 00) 
Gas oils 2710.19 41 10, 2710.19 41 90, 2710.19 45 10, 
2710.19 45 90, 2710.19 49 10, 2710.19 49 20, 
2710.19 49 90 1)  € 0.27/l for diesel fuels and 
for ship and other fuels 
2)  € 0.12/l for diesel fuels used 
as heating fuel and other oils  
Heating oils 2710.19 61 00, 2710.19 63 00, 2710.19 65 00, 
2710.19 69 00 € 0.023/kg 
Oil gases 2711.19 00 00 € 0.069/kg 
Mixture of propane and butane 2711.12, 2711.13 € 0.069/kg 
 
(l) Rules of origin 
Question 146 
Please provide information on Montenegro's ru les of origin for both MFN and preferential 
imports.   
Answer:  
The non-preferential origin of goods is defined by the Customs Law for the purposes of:  
− applying the Customs Tariff, with the exception of goods coming from countries under free 
trade agreements;  
− applying other measures established by provisions  of separate regulations governing trade in 
goods; and  
− the issuing of certificates of origin. 
Goods originating in one country are those wholly ob tained or produced in that country, including that 
country's territorial waters. 
The expression "goods originating in a country" means: 
− mineral products extracted from the soil of that country; 
− vegetable products harvested therein; 
− live animals born and raised therein; 
− products derived from live animals raised therein; 
− products of hunting or fishing carried out therein; 
− products of sea-fishing and othe r products taken from the sea outside a country's territorial 
waters by vessels registered or recorded in the ship register of the country concerned and flying the flag of that country; 
− products obtained or produced on board fact ory-ships exclusively from the products taken 
from the sea outside the territorial waters, provide d that such factory-ships are registered or 
recorded in that country and fly its flag; 
− products taken from the seabed or subsurface outsi de the territorial waters, provided that the 
country has exclusive rights to exploit the subsurface; 
− waste and scrap products derived from manufacturing operations or used articles, if they were 
collected therein and are fit only for the recovery of raw materials; and  WT/ACC/CGR/7 
Page 52  
 
 − goods which are produced therein exclusively fr om the above mentioned products or from 
derivatives thereof, at any stage of processing. 
Goods whose production involved more  than one country are deemed to originate in the country 
where they underwent their last substantial, econom ically justifiable processing (treatment, final 
treatment, further treatment) resulting in new products or representing a crucial stage of manufacture. 
The following operations are not deemed as the last  substantial, economically justifiable processing 
which results new products or represents a crucial stage of manufacture: 
− packing and repacking of goods, irrespective of where the packaging material was  
manufactured; 
− dividing large quantities of goods into smaller quantities or putting small quantities together 
to make large quantities; 
− separating, sorting out, sifting, rins ing or cutting of products into pieces; 
− labelling and marking of goods; 
− treatment necessary to preserve the characteristics of products during transport and storage; 
and  
− simple assembly of parts into the whole product. 
Any processing of goods established to be or involving an established fact that its sole object was to 
circumvent the provisions of the Customs Law a pplicable in the Republic to goods from certain 
countries shall not be deemed authentic, and such goods shall not have the status of the goods 
produced in such country. 
The Government prescribes detailed  criteria for determining the non-preferential origin of goods, the 
manner of proving their origin, the manner of is suing certificates of origin in the Decree for 
Implementation of the Customs Law, and authori zed Customs Administration as certification body for 
the certificates of origin of goods.  
The rules on preferential origin which goods must fulf il in order to benefit from more favourable tariff 
treatment are determined in free trade agreements .  The rules on origin for goods from countries to 
which Montenegro applies preferential tariff treatme nt on the basis of its unilateral decision are 
determined in a regulation adopted by the Government.  
Question 147 
Please confirm that the provisions of Article 2(h) and Para 3(d) of Annex II of the WTO 
Agreement on Rules of Origin are implemente d in Montenegro's laws and provide legal 
citations. 
Answer:
 
The Customs Law of Montenegro and the Decree  on Implementation of the Customs Law contain 
provisions prescribing that the Customs Administration of Montenegro must issue binding information on origin within 60 days from the date of  receipt of a request.  This information is valid 
for two years following the date of issuance.  Its validity may cease before this term: 
− When relevant legislation is changed; 
− When the information is no longer compliant with the interpretation of the competent 
authority regarding classification of goods; or  WT/ACC/CGR/7 
 Page 53 
 
 
 − When the information has been abolished or am ended, and person to whom that information 
has been issued has been so informed. 
Provisions of the Customs Law of the Republic of Montenegro (RM OG, No. 07/02, 38/02, 72/02, 
21/03) that came in force on 1 April 2003, ensure co mpliance with Article 2(h) and paragraph 3(d) of 
Annex II of the WTO Agreement on Rules of Origin. 
Article 12 
(1) On the written request submitted by an interest ed party, the customs authority shall issue: 
 1. binding information in respect of the classification of goods under the Customs 
Tariff; 
 2. binding information in respect of origin.  
Decree on Implementation of the Customs Law (RM OG, No. 15/03) prescribes procedure for 
issuance of binding information: 
Article 8 
(1) The binding information shall be issued by the Customs Administration in urgent procedure. (2) In case that binding information on classificati on of goods under the Customs Tariff could not 
be issued within three months from the date of receipt of a proper request, the Customs 
Administration shall inform the applicant a bout the reasons for delay and determine the 
period within which the information shall be issued. 
(3) Customs Administration shall issue binding info rmation in respect of origin of goods within 
60 days from the date of receipt of a proper request.  
Article 10 
(1)  Binding information cease to apply two years after its date of issuance. Question 148 Does the European Community currently co unt as one entity for origin purposes? 
Answer:
 
The European Community is treated as one entity for origin of goods purposes.  For goods exported 
from Montenegro to the EU, a form € 1 is issued.  
(m, n, o) Anti-dumping, countervailing duty, safeguard regimes Question 149 Please provide the Working Party with a copy of  Article 36 of Montenegro's Foreign Trade Law 
as well as any other implementing legislatio n regarding Montenegro's trade remedy laws. WT/ACC/CGR/7 
Page 54  
 
 Answer:
 
The Law on Foreign Trade and Regulation for Impl ementation of the Law on Foreign Trade (please 
see document WT/ACC/CGR/6). 
Question 150 
Does Montenegro intend to elaborate this provi sion to create WTO consistent trade remedy 
legislation? 
Answer:  
Montenegro believes that its trade remedy legisl ation is WTO compliant; however, if any further 
review shows any WTO inconsistence, Montenegro will make all necessary efforts to ensure its full 
WTO compliance.  
Question 151 Please confirm that Montenegro will not apply any anti-dumping, countervailing or safeguard 
measure until it has notified and implemente d appropriate laws in conformity with the 
provisions of the WTO Agreement s on the Implementation of Article VI, on Subsidies and 
Countervailing Measures, and on Safeguards.  
Answer:
 
We confirm that Montenegro will not apply any anti-dumping, countervailing or safeguard measure 
until it has notified and implemented appropriate laws  in conformity with the provisions of the WTO 
Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on 
Safeguards. 
Question 152 
This section describes the trade remedy laws of Mo ntenegro, states that they are in conformity 
with WTO rules and refers to the text of the Foreign Trade Law and the Decree for its 
implementation in the Annex.  These laws are, however, not contained in the Annex.  Please 
submit them to the Working Party. 
Answer:  
Montenegro will submit all relevant laws to th e Working Party together  with these answers. 
2. Export Regulation 
(a) Registration requirements for engaging in exporting Question 153 Please provide the same information for registr ation for exporting goods as requested for 
imported goods under section IV.1.(a), or confirm th at the requirements are identical.  Provide 
legal citations.  WT/ACC/CGR/7 
 Page 55 
 
 
 Answer:  
We confirm that under the Foreign Trade Law (RM OG, No. 28/04) requirements for registration for 
exporting and importing goods are identical.  
Question 154 
Is there any form of activity licensing that is app lied to the act of exportation?  If so, please list 
all export-related activities for which an indivi dual or firm must have a licence to perform. 
Answer:  
According to the Law on Production and Circulation of Narcotics  (FRY OG No. 46/96, 37/02), in 
order to be engaged in import and export of psychotropic substances, legal entities must be registered 
for the production and circulation of psychotropic substances.  Legal entities registered for wholesale 
production of medicines may import and export me dicines containing psychotropic substances. 
The Law on Production and Circulation of Poisono us Substances (FRY OG 15/95, 28/96, 37/02), 
prescribes that legal entities and entrepreneurs must regi ster with the Ministry of Health in order to 
import, export, sell or store poisonous substances.  
The Law on Medicines (RM OG No. 80/04) prescribes that legal persons who deal as wholesalers and 
retail sellers of medicines must have approval of  the Ministry of Health for these activities.  
"Circulation", as used in this Law, includes import and export.  
Carriers of poisonous substances must register with the Ministry of Transportation. The Law on Plant Protection (FRY OG No. 24/98, 26/98) prescribes that only legal persons may 
import pesticides.  
The Law on Tobacco (RM OG, No. 80/04) prescribes that  importers, exporters and entities engaged in 
trade in tobacco and tobacco products must be registered with the administrative authority competent 
for tobacco.  
(b)  Customs tariff nomenclature 
Question 155 Please confirm that the list of export duties provi ded in Table IV.2 reflects all export duties.  
Please update this list for the Working Party to reflect HS2002 nomenclature. 
Answer:
 
Montenegro has abolished export duties on ferrous me tals (Decision on abolishment of export duties 
for ferrous metals, RM OG No. 25/05).  Export duti es for scrap steel and raw hide will be abolished in 
the new Law on Customs Tariff. 
Please see table below with list of goods th at are still subject to export duties. WT/ACC/CGR/7 
Page 56  
 
 Table IV.2.Tariff numbers subject to export duty in HS 2002
 
 
Question 156 
We invite Montenegro to submit a plan to pha se out its export duties on scrap steel and ferrous 
metals, as well as raw leather. 
Answer:  
Montenegro has abolished export duties on ferrous me tals (Decision on abolishment of export duties 
for ferrous metals, RM OG No. 25/05).  Export duti es for scrap steel and raw hide will be abolished 
with the new Law on Customs Tariff.  
(c) Quantitative export restrictions 
Question 157 
Please list all prohibitions, restrictions, quotas, et c., currently applied to exports, giving the 
reason for the restriction and its WTO justification. 
Answer:  
There are no prohibitions, quantitative or other r estrictions currently applied to exports from 
Montenegro. 
(d) Export licensing procedures 
Question 158 Please update the list provided in Annex 11 to refl ect HS 2002 tariff numbers.  As for its import 
licensing scheme, could Montenegro please ame nd the list in Annex 11 by adding a column 
indicating the type of export licence, approval or certificate required, and a column indicating 
whether the licence/approval/certificate for each  product is granted automatically or non-Tariff number for steel Export duty % Ta riff number for leather Export duty % 
7204 10 00 00 
7204 21 10 00 7204 21 90 00 
7204 29 00 00 
7204 30 00 00 7204 41 10 00 
7204 41 91 00 
7204 41 99 00 7204 49 10 00 
7204 49 30 00 
7204 49 90 00 7204 50 00 00  
  
 
  
 
 
15  
4101 20 10 00 4101 20 30 00 
4101 20 50 00 
4101 20 90 00 4101 50 10 00 
4101 50 30 00 
4101 50 50 00 4101 50 90 00 
4101 90 00 00 
4102 10 10 00 4102 10 90 00 
4102 21 00 00 
4102 29 00 00 4103 10 20 00 
4103 10 50 00 
4103 10 90 00 
4103 20 00 00 
4103 30 00 00 4103 90 00 00  
  
 
  
 
 
20  WT/ACC/CGR/7 
 Page 57 
 
 
 automatically, and/or whether the product is s ubject to prior approval for entry.  Please 
indicate in each case how the licensing re quirement is justified under WTO provisions. 
Answer:  
This information will be provided after the Decision on the Control List classifying goods subject to 
export or import licenses or approvals is revi sed following passage of the new Law on Customs 
Tariffs. 
(e) Other measures 
Question 159 Does Montenegro apply minimum export prices, voluntary export restrictions, orderly or 
marketing arrangements to exports? 
Answer:
 
No. 
(f) Export financing, subsidy and promotion policies 
Question 160 Please describe any government benefits provided to promote exports, including but not limited 
to information on the nature of the support/benefit, criteria for eligibility, the legal authority to 
provide the support (i.e., what Law), and whether the support/benefit is contingent on export 
performance or use of local mat erials in the production process. 
Answer:
 
Montenegro does not provide any subsidies or  government benefits to promote exports.  
(g) Export performance requirements 
Question 161 
Please confirm that Montenegro does not maintain prohibited subsidies within the meaning of 
Article 3 of the Agreement on Subsidies and Countervailing Measures, including benefits contingent upon export performance or local co ntent, and that it will not introduce such 
prohibited subsidies in the future.  
Answer:
 
We confirm that Montenegro does not apply any ex port performance requirements, including benefits 
contingent upon export performance or local c ontent, and it will not introduce such prohibited 
subsidies in the future. 
(h) Import duty drawback schemes 
Question 162 
Please provide the Working Party with a copy of Articles 128-132 of the Customs Law on 
Montenegro's duty drawback scheme.   WT/ACC/CGR/7 
Page 58  
 
 Answer:
 
For further details please see text of the Customs Law (document WT/ACC/CGR/6). 
Question 163 
Please also explain how Montenegro's duty dr awback scheme (Articles 128-132 of the Customs 
Law) conforms with item (i) of Annex I as well as Annexes II and  III of the Agreement on 
Subsidies and Countervailing Measures.  For exampl e, does this provision of the Customs Law 
require that imports are consumed in the produc tion of the exported product?  How are the 
duty drawback revenues administered to ensure that they do not exceed the amount of the 
original charges? 
Answer:  
Montenegro's duty drawback scheme conforms to the Agreement on Subsidies and Countervailing 
Measures, including its Annexes.  Duty drawback is  allowed on imported goods that are not released 
for free circulation and that are subsequently exporte d.  Duty drawback revenue is equal to the amount 
of the original charges on imported goods.  
3. Internal policies affecting foreign trade in goods 
(a) Industrial policy, including subsidy policies 
Question 164 Please provide to the Working Party a comprehensive subsidy notification, including 
information on all subsidies administered by th e Government of Montenegro as well as sub-
national governments, as provided under Ar ticle 25 of the Agreement on Subsidies and 
Countervailing Measures.  
Answer:
 
Montenegro will submit the notification required by Article 25 of the Agreement on Subsidies and 
Countervailing Measures before the first Working Pa rt meeting.  Montenegro will from then on, 
regularly submit its notification on subsidi es not later than 30 June of each year. 
Question 165 
This section states that Montenegro only provid es very small amounts of subsidies, mainly 
directed to the energy sector and the restructurin g of enterprises.  Please provide the Working 
Party with a draft subsidy notification accordin g to Article 25 ASCM and Article XVI.1 GATT 
in the relevant format (G/SCM/6/Rev.1).  We ex pect Montenegro to fully respect the provisions 
of WTO ASCM and not grant or introduce any subsidies incompatible with Article 3 ASCM 
(export or import substitution subsidies) upon accession. 
Answer:  
Montenegro will fully comply with the WTO rules on subsidies. Also, Montenegro will submit before 
the first Working Part meeting its notifications  of subsidies as required by Article 25 of the 
Agreement on Subsidies and Countervailing Measures.   Montenegro will from then on, regularly 
submit its notification on subsidies not later than 30 June of each year.  WT/ACC/CGR/7 
 Page 59 
 
 
 (b) Technical regulations and standards 
Question 166 WT/ACC/CGR/3 states that the State Union is in the process of harmonizing its standards with 
the European Union.  What is the status of that harmonization process? 
Answer:
 
New laws on standardization, technical regula tions, conformity assessment and metrology are 
currently being drafted at the Union level.  Dr aft laws on metrology and technical regulations 
prescribe that penal provisions will be prescribed by the law enacted in member states.  Therefore 
Montenegro will enact an enforcement law spec ifying penalties for misdemeanours prescribed in 
substantive laws from the State Union level.  It is  expected that these laws will be enacted by the end 
of 2005.  
Question 167 
What precautions is Montenegro taking to en sure that it does not adopt WTO-inconsistent 
measures that may be embodied in EU technical regulations? 
Answer:  
Montenegro believes that its laws will be complia nt with the WTO Agreement on Technical Barriers 
to Trade.  However, in case WTO review shows any lack of compliance with WTO/TBT rules, 
Montenegro will make whatever effort might be necessary, including action in the Union Parliament, 
to make these laws fully compliant with the WTO requirements. 
Question 168 
Does Montenegro apply the same quality sta ndards to domestically-produced goods as are 
applied to imported goods? 
Answer:  
Yes.  
Question 169 
Please provide to the Working Party HS 2002 item  numbers for the 53 products subject to 
import quality control and the eight produc ts subject to export quality control. 
Answer:  
The list of goods subject to import and expor t quality control can be found in Annex 4. 
Question 170 
Please explain the legal and practical means in pl ace to render legislation passed at State Union 
level applicable in the territory of Monteneg ro.  Is this legislation directly applicable? WT/ACC/CGR/7 
Page 60  
 
 What is the anticipated time frame for enacting the legislation on standardization, technical 
requirements for products and conformity as sessment, accreditation and metrology currently 
being drafted at the Union level? 
Answer:
 
Under the Constitutional Charter of the State Union, legislation passed at the Union level is directly 
applicable in Montenegro.  
Since the former SFRY was a signatory to the TBT Code under GATT 1947, a number of principles 
of that Agreement, and the subsequent WTO TBT Ag reement are contained in the current legislation 
of the Union. 
Standards, technical regulations and conformity assess ment procedures are adopted at the Union level.  
The Law on Standardization and its two relevant  decrees, the Decree on the Procedure for the 
Elaboration and Enactment of Technical Regulat ions and for Keeping the Registry of these 
Regulations, and the FRY Decree on the Procedure fo r the Elaboration, Adoption, and Enactment of 
Yugoslav Standards, are the three key legal docum ents governing the adoption and administration of 
standards and technical regulations in Serbia a nd Montenegro.  The Decree on the Procedure for 
Conformity Assessment and for the Performing of  Technical Surveillance regulates conformity 
assessment procedures.  All of these laws and regulations are directly binding in Republic of 
Montenegro. 
In Montenegro, the responsible ministry for c oordination of activities related to standards and 
technical regulations is the Ministry of Economy. 
The Standards Institution of Serbia and Monteneg ro is a full member of ISO and IEC, and has 
accepted the WTO TBT Code of Good Practice rega rding information on standards development.  
The Standards Institution, an agency  of the Union Ministry of Internal Economic Relations, is in 
charge of implementing the Law on Standardi zation and adopting standards in Serbia and 
Montenegro.   
Technical regulations for Montenegro may be deve loped by ministries of Montenegro within their 
areas of responsibility, in consultation with the Standards Institution and the Union Ministry of 
Internal Economic Relations.  Techni cal regulations may refer to or incorporate standards.  The new 
draft Law prescribes that technical regulations ar e enacted by the Union Minister of Internal 
Economic Relations, but are applied and enforced by Montenegrin authorities. 
The Accreditation Body of Serbia and Montenegro, within the Union Ministry of Internal Economic 
Relations, is responsible for accreditation of en tities for conducting conformity assessment (i.e. 
inspection, calibration, testing, quality manage ment, environmental mana gement, and product or 
personal certification) in Montenegro.  
The State Union Serbia and Montenegro is a signato ry to a number of international agreements on 
mutual recognition of certification and test results  for specific products.  The Accreditation Body of 
Serbia and Montenegro recognizes certificates an d test reports on the basis of bilateral and 
multilateral agreements.  
New laws on standardization, technical regula tions, conformity assessment and metrology are 
currently being drafted at the Union level. Draft laws on metrology and technical regulations prescribe 
that penal provisions will be prescribed by the law enacted in member states.   Therefore Montenegro 
will enact an enforcement law specifying penalties for misdemeanours prescribed in substantive laws 
from the State Union level.  Montenegro expects that these laws will be compliant with the WTO  WT/ACC/CGR/7 
 Page 61 
 
 
 Agreement on Technical Barriers to Trade.  Ho wever, in case WTO review shows any lack of 
compliance with WTO/TBT rules, Montenegro wi ll make whatever effort might be necessary, 
including action in the Union Parliament, to make these laws fully compliant with the WTO 
requirements.  
(c) Sanitary and phytosanitary measures 
Question 171 
Please provide a copy of an SPS Check-list (WT/ACC/8) and Action Plan so we can better 
understand how Montenegro's SPS measures are compliant with the WTO SPS Agreement.  
Answer:  
The check-list will be provided after enactment of th e new Law on Plant Protection that is expected to 
be passed soon.  
Montenegro is a signatory to the Memorandum on Understanding of the Working Group for South-
East Europe related to plant health protection.  This Memorandum is signed in order to fortify 
principles established within the WTO, therefore Montenegro accepted implementation of standards 
and guidelines of the International Plant Protecti on Convention (IPPC) as it is prescribed in the WTO 
Agreement on Sanitary and Phytosanitary Measures. 
Question 172 
Please provide a complete copy of all rele vant laws regarding SPS measures in English. 
Answer:  
The Veterinary Law (RM OG No. 11/04) will be provide d to the Working Party by the end of August.  
All other SPS relevant laws will be provided to Working Party as soon as they are enacted. 
Question 173 According to WT/ACC/CGR/3, samples are taken by  the inspector at the border and sent to an 
accredited laboratory.  At present, three diffe rent laboratories are re sponsible for testing 
poultry meat.  If there are three laboratories t esting, how does Montenegro determine the final 
results? 
Answer:
 
The three laboratories each perform certain speciali zed tests.  No single laboratory is capable of 
performing all the required tests.   
Question 174 
Please clarify the statement, "Testing takes place in  case of doubt regarding the food safety."  
How is "doubt" determined?  Is this done with a visual inspection? WT/ACC/CGR/7 
Page 62  
 
 Answer:
 
A new Food Safety Law is planned to be enacted  by the end of 2006 and will be provided to the 
Working Party as soon as it becomes available.  De tailed answers to these questions will be provided 
when the new legislation becomes available.  
Question 175 
WT/ACC/CGR/3 additionally states, "As a rule, shipments may not clear customs before testing 
is complete."  What tests are conducted?  Wh o conducts these tests?  Who is the competent 
authority over this process? 
Answer:  
New SPS related legislation is under preparation and will be provi ded to Working Party as soon as it 
becomes available.  Detailed answers to these qu estions will be provided when the new legislation 
becomes available.  
Question 176 
Please describe, with as much as detail as po ssible, who is responsible for the establishment, 
monitoring, and enforcement of SPS and veterina ry measures in Montenegro.  For example, 
Montenegro has stated that while SPS and ve terinary measures are the responsibility of the 
member states, the Action Plan provides for th e harmonization of the measures between the 
Serbia and Montenegro and that a Phytosanita ry Office and Veterinary-Sanitary Office has 
been established within the Ministry for Intern ational Economic Relations.  Please provide a 
copy of this Action Plan.  What are the responsibili ties of this Office?  Will this Office establish, 
monitor, and enforce SPS measures for both Serbia AND Montenegro?  Will there be two 
separate SPS enquiry points for Serbia and Montenegro?  
Answer:  
Legal and institutional structures in the area of plant protection: 1. Ministry of Agriculture, Forestry and Water Supply  
- Inspection service 
− internal control; and 
− border control. 
- Agriculture department 
− adviser for vegetables and plant protection; 
− adviser for fruit and grapes and plant protection; and 
− adviser for forestry and plant protection. 
- Biotechnical institute (under Ministry for Education and Science) 
− Centre for plant protection Podgorica; 
− Centre for forestry Podgorica; 
− Centre for subtropics varieties Bar; and  WT/ACC/CGR/7 
 Page 63 
 
 
 − Advisory service for plant protection (Regional centres in Podgorica, Bar, Niksic, Bijelo 
Polje, Berane). 
- Local authorities 
− Agriculture advisors. 
The Ministry of Agriculture, Forestry and Water Supply is the central administrative authority 
responsible for plant protection.  The main role is  monitoring of the situation in the area of plant 
protection and coordination between re levant institutions in this area. 
The Centre for Plant Protection in Podgorica, with the Phytosanitary Laboratory as its agency, is the 
key player for plant protection in Montenegro.  Its ma in role is diagnosis of harmful organisms.  This 
Centre with its experts from the area of phytopa thology (mycology, viruses, bacteriology), 
entomology, phytopharmacy is in constant comm unication with the inspection service (internal and 
border control), advisory service at the regional and local level and often directly with agriculture 
producers.  The Centre also carries all measures a nd programs implemented by the Ministry that are 
plant protection related.     
The Advisory Service for Plant Production is in  charge of technical support, dissemination of 
information to agriculture producers and links them w ith the Centre.  Agriculture advisors at the local 
level have similar roles.  
The new Law on Plant Protection provides for a central authority for phytosanitary protection. 
The State Union Offices for Veterinary and Phytosan itary measures have been abolished; therefore 
the two member state ministries of agriculture again have full authority.  The Ministry of Agriculture 
of the Republic of Montenegro will be the enquiry  point for sanitary and phytosanitary measures for 
Montenegro.  
New SPS related legislation is being enacted, and w ill be provided to the Working Party as soon as it 
becomes available.  Detailed answers to these qu estions will be provided when the new legislation 
becomes available. 
Question 177 
We note Montenegro is currently a member of the OIE, IPPC, and Codex Alimentarius.  Please 
describe specifically how Montenegro's SPS measu res conform to the standards, guidelines, or 
recommendations of these international standards- setting bodies.  Does Montenegro maintain 
any SPS measures that result in a higher level of pr otection than international standards?  If so, 
please describe these measures and show a sci entific justification for such measures. 
Answer:  
New SPS related legislation is being enacted, a nd will be provided to Working Party as soon as it 
becomes available.  Detailed answers to these qu estions will be provided when the new legislation 
becomes available.  The new laws will be harmonized with standards, guidelines and recommendations of international organizations. 
Question 178 
We question why the first shipments of all imported food must always be tested.  Does 
Montenegro test the entire first shipment or a sample?  Does Montenegro recognize veterinary WT/ACC/CGR/7 
Page 64  
 
 and plant health certificates provided by the relevant authorities of the exporting countries?  
Does Montenegro accept SPS measures of other countries as equivalent to Montenegro's 
measures, even if those measures differ from Montenegro's 
Answer:
 
The current Law on Plant Protection (FRY OG No. 24/98) prescribes that shipments of plants and 
plant products and other objects that may carry ha rmful organisms, and shipments of pesticides and 
fertilizers, are subject to phytosanitary control. 
It is the practice to inspect the first shipment of imported seeds, seedling materials, pesticides and 
fertilizers because of negative experience (pr esence of harmful organisms regardless of 
phytocertificate).  The rule is that the first shipment  is inspected and later shipments may be subject to 
inspection if there is ground to susp ect the presence of harmful organisms. 
Montenegro recognizes certificates on plant protection issued by the relevant body of the exporting 
country if it is in accordance with the IPPC; these sh ipments are subject to health inspection at the 
border.   
Phytosanitary measures applied in other countries are accepted even if they differ from those applied 
in Montenegro; the objective is to ensure that shipments are not inf ected with harmful organisms.  
Only if examination shows that a shipment is in fected with harmful orga nisms above the allowable 
limits will the appropriate measures be taken.  
Under Article 31 of the Veteri nary Law (RM OG No. 11/04), shipments of animals, food, raw 
materials, products, animal feed and waste of animal  origin imported in Montenegro have to have an 
international certificate.   
Question 179 WT/ACC/CGR/3 states that a phytosanitary certif icate (in accordance with the International 
Plant Protection Convention) and inspection by the phytosanitary inspect or at the border are 
required in order to clear customs.  Are all shipments are physically inspected?   
Answer:
 
Shipments of plants  and other  products and objects that may carry harmful organisms may be 
imported only if they have an international phyt ocertificate issued by the relevant body of the 
exporting country in accordance with the IPPC.  These shipments are subject to health inspection at 
the border by the inspector for plant protection.   
Question 180 
WT/ACC/CGR/3 states that "If the possibility for transmission of harmful organisms is 
eliminated by chemical, thermal or any other method of plant processing, products will no 
longer be subject to phytosanitary inspection."   
Who decides whether the process is efficacious for eliminating the risk?   
Answer:  
If the plant or product is processed in any of th e mentioned manners (chemically, technically or 
otherwise) there is no longer a phytosanitary i ssue.  Since these products are mainly intended for  WT/ACC/CGR/7 
 Page 65 
 
 
 human consumption, usually they become the responsibility of the sanitary inspection.  The 
phytosanitary inspector, based on documentation and examination, makes the decision as to whether 
processing was sufficient to remove risk. 
Question 181 
Are approved Montenegrin mitigations for p ests and diseases available for review?    
Answer:  
It will be possible to review mitigations after ne w laws harmonized with in ternational standards are 
enacted.  
Question 182 
Please explain the services rendered for the f ees charged for health inspection of plant 
shipments or for veterinary-sanitary control of animal products.  Are domestic producers also 
charged the same fee? We would note that Annex C (f) of the WTO SPS Agreement states that 
any fees imposed on imported products must be e quitable on like domestic products.  If the fee 
is charged by purchase price, please explain ho w the fee is equal to the amount of services 
rendered. 
Answer:  
The fees for health inspection of pl ants are based on the cost of ser vices rendered by the plant health 
inspector.  Domestic producers are subject to the same inspection procedures and fees.  Fees are not 
based on purchase prices.  
Question 183 
Please explain how the "Order on Measures for Prohibiting Import of Contagious Animal 
Disease-BSE" (FRY OG 6/01) conforms with OIE guidelines or recommendations on BSE?  We 
note that the OIE does not prescribe a ban on imports from countries that have reported any cases of BSE but allows imports under certai n conditions depending on the country's BSE 
classification.  Additionally, the OIE recogni zes risk-free tradable commodities, which includes 
semen and fertilized cells for artificial cattle breeding. 
Answer:
 
Montenegro is a member of the OIE, and it respect s international standards and scientific evidences in 
this area.  Therefore, in April 2005, a new "Ord er on Measures for Prohibiting Import of Contagious 
Animal Disease-BSE" (RM OG No. 23/05) was passed.  Montenegro believes the new Order is fully 
WTO-compliant. Montenegro will submit this Or der prior to first Working Party meeting. 
Question 184 
Please provide an update on the status of the ne w Food Safety Law, planned for enactment in 
2005. 
Has the new Law on Plant Protection been passed by the end of 2004 as planned? WT/ACC/CGR/7 
Page 66  
 
 Answer:
 
The Food Safety Law should be passed in 2006.  
The Law on Plant Protection has not been adopted by the end of 2004 as it has been planned, due to 
the problems with establishing a special unit for plan t protection.  The draft Law on Health Protection 
of Plants has been elaborated, and will be s oon submitted for Government  procedure and public 
hearing, after which it will be adopted by the Government and submitted to the Parliament for 
consideration and adoption. 
(d) Trade-related investment measures 
Question 185 Please list all investment opportunities that are co ntingent upon use of local materials in the 
production process or import/export balancin g, or where access to foreign exchange for 
importation is contingent upon the value of exports. 
Answer:
 
The only relevant provision is that of Article  15 of the Law on Tobacco (RM OG No. 80.04) which 
prescribes that a tobacco producer is obliged to  produce or purchase domestic processed tobacco 
sufficient for at least 40 per cent of its annual prod uction of cigarettes and other tobacco products in 
the Republic, and at minimum not less than 700 tons per a year. 
(e) State-trading practices 
Question 186 Please list any enterprises, private or domestic, that import or export on behalf of the 
government, that have an exclusive right to import or export, or that engage in stock-building 
from international trade. 
Please refer to the informal indicative list of state trading enterprises contained in WTO 
Document G/STR/4 and indicate if any enterprise in Montenegro is involved in similar activities. 
Answer:
 
There are no enterprises in Montenegro with th e stated functions.  There are no state trading 
enterprises in Montenegro. 
(g) Free economic zones 
Question 187 Please clarify the difference, if any, between free zones, free warehouses, and free economic 
zones.   
Answer:
 
Under both the Free Zones Law (RM OG No. 42/04), and the Customs Law, the terms free zone and 
free warehouse are equivalent.  The term "free ec onomic zone" is not used in any legal acts.  WT/ACC/CGR/7 
 Page 67 
 
 
 Question 188 
Please describe briefly for the Working Party the criteria for a firm to locate in a free 
zone/warehouse/economic zone, the tax and tariff be nefits that will be available, whether export 
performance will be a criteria, and whether sales from the zones will be allowed into the rest of 
Montenegro and on what terms. 
Answer:  
The Law on Free Zones (RM OG No. 42/04) provides certain favourable conditions for enterprises 
operating in a free zone: 
− Enterprises are not liable to pay profit tax or real estate tax; 
− A foreign person who is the User of the zone  or warehouse may acquire ownership of real 
estate in the zone for performance of business, regardless of the reciprocity principle, which 
would otherwise apply; 
− Foreign payment operations are generally unr estricted and may be carried out through any 
bank in Montenegro; 
− Loans may be granted or accepted without restrictions; 
− Labour agreements may be freely negotiated, and up to 10 per cent of employees may be 
foreign citizens; 
− Capital investments may be made without restri ction, and repatriation of capital and profits 
and stakes is free; 
− Banks and other financial organi zations and insurance companies with a seat in the zone and 
warehouse may be entirely foreign-owned; and 
− Private property may not be subject to nationalization or expropriation. 
Export performance is not a criteria for any of benef its granted to enterprises operating in a free zone 
or free warehouse. 
Goods entered into the zone or warehouse and consumed or used in accordance with the Law on Free 
Zones are not subject to customs duties, customs char ges, or VAT.  Goods may remain in the zone or 
the warehouse indefinitely.  Goods from the zone and warehouse transferred to other parts of 
Montenegro in order to be placed into circulation are subject to customs du ties, customs charges and 
VAT, and application of possible import restrictions.  
The customs duties and customs charges are not paya ble for the domestic co mponent (raw materials, 
workforce, etc) in the goods in the zone or  warehouse.  When the domestic component exceeds 
50 per cent, the goods in the zone or warehouse are considered to be domestic goods and are not 
subject to customs duties, charges, or restri ctions related to the foreign trade regime. 
Goods may be temporarily taken from the zone or wa rehouse into other parts of Montenegro, or taken 
into the zone and warehouse from other parts of Montenegro, for the purposes of processing 
(reprocessing, finishing or treatment), mounting, tes ting, attestation, repair, marketing presentation, 
etc; such goods have to be returned into the zo ne and the warehouse or exported abroad within the 
period required to complete the above  operations, and not later than a year from the day they are taken 
out of the zone and the warehouse. 
Question 189 Please explain the rationale and provide just ification for limiting foreign employees to 
10 per cent of the work force.  Do similar limitat ions apply to enterprises outside free economic 
zones? WT/ACC/CGR/7 
Page 68  
 
 Answer:
 
The provision is intended to prevent increases in unemployment in Montenegro.  Montenegro 
maintains a system of work permits for foreign employees for similar purposes.    
Question 190 
The information provided states that for the transfer of goods produced in a SEZ duties and 
charges are not payable for the domestic component and when this component exceeds 
50 per cent, these goods shall not be subject to rest rictions related to the foreign trade regime. 
Does this mean that in such a case they are no t subject to duties and charges when transferred 
into the customs territory?  If yes, this would constitute a local content requirement 
incompatible with Article III.5 GATT and would n eed to be abolished.  Upon accession to the 
WTO, Montenegro's system of Special Economic Zones needs to be fully compatible with WTO 
rules.  
Answer:  
Article 21 of the Law on Free Zones (RM OG No. 42/04) prescribes that goods from a free zone 
imported into Montenegro are subject to customs du ties, customs charges and the value added tax, and 
application of possible import restrictions.  Customs duties and charges are not payable on the 
domestic materials and labour incorporated into  the goods in the zone.  When the domestic 
component exceeds 50 per cent, goods imported from the z one are not subject to restrictions related to 
the foreign trade regime (customs duties and ot her charges are payable, but decreased for the 
percentage of the domestic component in goods).   
Montenegro will review its Law on Free Zones in order to ensure that it is fully compatible with WTO 
rules.  
(l) Government procurement practices 
Question 191 Does Montenegro discriminate  in favour of domestic production in its government 
procurement? 
Answer:
 
The Law on Government Procurement does not provide  preferential treatment for domestic suppliers.  
Foreign and local suppliers receive the same treatment in international public bidding. 
Question 192 
Does Montenegro plan to join the WTO Gov ernment Procurement Agreement upon accession 
to the WTO? 
Answer:  
Montenegro will consider joining the Government Procurement Agreement within a reasonable period 
after accession.  WT/ACC/CGR/7 
 Page 69 
 
 
 Question 193 
How does Montenegro define "local" when the lo cal competitive bidding method is used? Does 
this relate to the nationality of the bidd er or to the origin of goods and services? 
What are the possibilities to appeal in public procurement in Montenegro? 
Answer:  
Article 3 of the Law on Government Procurement (RM OG No. 40/01) defines open local competitive 
bidding as a local solicitation open to all suppliers who have their seat or residency in Montenegro.  
The term "locally" is not relate d to nationality of the supplier or  origin of goods and services. 
Article 79 of the Law on Government Procurement prescribes the appeal procedure.  To prevent 
disputes, suppliers are invited to address their compla ints in writing to the public entity concerned.  A 
supplier who, having submitted a complaint about procurement pro ceedings and having received a 
response remains unsatisfied, may lodge an appeal in writing to the Public Procurement Commission 
within eight days of receipt of a response to hi s complaint.  The Public Procurement Commission is 
obliged to give its reply in writing w ithin 15 days of receiving the appeal.  
All contracts include provisions concerning the a pplicable law and the foru m for the settlement of 
disputes. 
The Law on Government procurement is currently unde r review in order to be fully compliant with 
EU directives.  It is expected that this Law w ill be passed by the end of 2005.  Montenegro will 
submit the draft Law as soon as it is available.  
4. Policies affecting foreign trade in agricultural products 
(a) Imports 
Question 194 
The Decree on Special Charge on Importation of Agricultural and Food Products (RM OG 
No. 61/03, 63/03) applies additional special charges on imports of many agricultural products that are not applied to domestic production for the express purpose of protecting domestic 
production.  We note that laws that apply addi tional charges to imported products so as to 
afford protection to domestic production viol ate Article III (National Treatment) of the 
Uruguay Round.  Please confirm that Monteneg ro intends to eliminate these charges upon 
accession. 
Answer:
 
Montenegro is aware of the problem with these ch arges and will eliminate them prior to accession.  
Conversion of special fees into tariff equiva lents will be accomplished under the new Law on 
Customs Tariff, which is expected to be  enacted in the near future.   
Question 195 
The Decision on Seasonal Customs Duties on  Agricultural Products (RM OG No. 38/00) 
authorizes the imposition of additional sea sonal duties on agricultural products for the 
expressed purpose of protecting domestic producti on.  Laws that apply additional charges to WT/ACC/CGR/7 
Page 70  
 
 imported products so as to afford protection to domestic production violate Article III (National 
Treatment) of the Uruguay Round. 
Please provide us with a list of the actual seasonal duties (currently or recently) that have 
applied to these goods.   
Answer:
 
The following table shows actual agricultural produc ts that are subject to seasonal duties based on 
HS 1996; seasonal duty for all products subject to it is 20 per cent of the customs value.   
Tariff  item Description Period 
07 02. 00 00 00 -Tomato, fresh or chilled from 01.04 to 31.08 
Cabbage, cauliflower, kale and similar cabbage eatables 
vegetable, fresh or chilled 
--Cabbage 07 04. 90 00 10 
Lettuce (Lactuca sativa) and chicory  from 01.02 to 30.06 
07 05. 11 00 00 (Cichorium spp),fresh or chilled: 
-Lettuce -Cabbage lettuce from 01.11 to 30.05 
07 07. 00 00 00 Cucumbers and cornisons, fresh or chilled   from 01.04 to 30.06 and  
from 01.09 to 30.11 
08 05. 20 00 00 Agrums, fresh or dry: 
-Tangerines from 01.11 to 31.12 
08 06. 10 00 00 Grapes, fresh or dry: 
-Fresh from 01.07 to 30.09 
08 07.11 00 00 Melons, watermelons etc, fresh: 
-Melons, watermelons: --Watermelons from 01.07 to 31.08 
08 09. 30 
08 09. 30 00 10 Apricots, cherries, sour cherries, peach (including 
nectarines) plums fresh: 
Peach including nectarines: --Peach  from 01.06 to 30.08 
08 10. 50 00 00 Other fresh fruit: 
-Kiwi from 01.11 to 31.03 
 
Question 196 
Please confirm that Montenegro intends to eliminate these charges upon accession.  
Answer:  
Montenegro will negotiate tariff bindings that include  all seasonal customs duties prior to the date of 
accession.  
Question 197 Please explain the specific services that being charged for importers under the Decision on the 
Level and Method of Paying Fees Covering Cost s of Quality Control on Agriculture and Food 
Products (FRY OG No. 62/97 and 55/98).  What specific standards or specific quality 
requirements are food and agricultural imports bein g tested for?  Do these same fees apply to 
domestic production and if not, please explain ho w this is consistent with Article III (National 
Treatment) of the Uruguay Round and Article 2 of the TBT Agreement.  WT/ACC/CGR/7 
 Page 71 
 
 
 Answer:  
Quality control of agricultural and food products at th e border is intended to ensure the fulfilment of 
prescribed quality requirements.  These quality requir ements are prescribed in technical regulations 
that are adopted based on the Law on Standardizati on, and apply equally to  domestic like products.  
However, new laws governing SPS matters are unde r preparation, and will replace this Decision. 
Question 198 Does Montenegro plan to join the WTO Gov ernment Procurement Agreement upon accession 
to the WTO? 
Answer:
 
Montenegro will consider joining the Government Procurement Agreement within a reasonable period 
after accession. 
Question 199 
Does Montenegro plan to join the WTO Gov ernment Procurement Agreement upon accession 
to the WTO? 
Answer:  
Montenegro will consider joining the Government Procurement Agreement within a reasonable period 
after accession. 
(e) Internal policies 
Question 200 We request that Montenegro complete WT/A CC/4 with budgetary expenditure on domestic 
support, export subsidies, and any revenue fo rgone by the Government associated with 
agricultural products. 
Answer:
 
Montenegro submitted its completed WT/ACC/4 document in March 2005. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
1. General 
Question 201 
We suggest that Montenegro complete the checklist on TRIPS conformity contained in 
WT/ACC/9 based on its current and draft IPR legi slation in preparation, to help the Working 
Party members in their review. 
Answer:  
WT/ACC/9 will be submitted before the first session of the Working Party. WT/ACC/CGR/7 
Page 72  
 
 Question 202 
Please explain the legal and practical means in pl ace to render legislation passed at State Union 
level applicable in the territory of Monteneg ro.  Is this legislation directly applicable? 
Please describe in detail the means currently in place with regard to the implementation of 
intellectual property rights legislation, in particular in relation to the judiciary, customs, the 
police force and other involved institutions. 
Answer:
 
The division of responsibility in the area of intell ectual property is quite well defined. The Union is 
responsible for substantive laws, and, through the Union Intellectual Property Office, for the deposit 
of copyrights and the registration of trademar ks, patents, designs, topographies and marks of 
geographic origin.  The Union has recently passed laws governing patents, copyrights, trademarks, 
designs and topographies, and expects to pass a new law on geographic origins in the near future. In 
addition, it is expected that a law on plant varieties protection (consistent with the UPOV convention) and laws governing trade secrets will be enacted in Montenegro.  These laws establish the rights 
associated with each of these types of intellectual property.  Monten egro believes that these laws are 
WTO/TRIPS compliant.  However, if WTO review reveals any need for amendment, Montenegro will 
do everything necessary to provide WTO complian ce, including ensuring that necessary action are 
taken in the Union Parliament.  
Union laws are directly applicable in Montenegro ; there is no need for separate member states 
legislation.  However, the Union laws provide ne ither penalties for infringement, nor for enforcement. 
These latter matters are the responsibility of the Re public of Montenegro.  Montenegrin laws provide 
for both civil and criminal enforcement of the inte llectual property rights established by the Union.  
A new law on enforcement of intellectual propert y rights is being prepared, which will strengthen 
enforcement through improved market and other in spections powers.  This draft Law has been 
adopted in the Government on 2 June 2005 and it is planned to be passed by the end of June 2005.  
Certain amendments to the penal code of the Repu blic of Montenegro are also in progress and are 
expected to be passed by during 2005 as well.  
A law regulating the production of optical disk s is also contemplated in Montenegro.  
When enacted, these laws will establish clear re sponsibility for the enforcement of intellectual 
property rights in Montenegro. 
Existing legislation also provides for TRIPS-co mpliant "border measures" for enforcement of 
intellectual property rights by the Customs Servi ce (Decree on Procedure of the Customs Authorities 
with Goods Violating Intellectual Property rights, RM OG No. 25/05).   
Authority for rule-making relevant to registrati on of copyrights, trademarks, patents, designs, 
topographies and marks of geographic origin rests w ith the Union, in which the key agency is the 
Intellectual Property Office, an agency of the Un ion Ministry for Internal Economic Relations.  
Authority for rule-making related to enforcem ent rests with the Republic, working through the 
relevant ministry or other agency.  For borde r measures the relevant agencies is the Customs 
Administration of Montenegro, and for criminal enforcem ent, the Ministry of Justice.  The Ministry of 
Economy has oversight over protecti on of industrial property rights, wh ile the Ministry of Culture and 
Media is in charge of protection of copyrights and related rights.  Other responsibilities remain to be 
precisely defined in legislation that  is presently under development.   WT/ACC/CGR/7 
 Page 73 
 
 
 Should amendment of the Union laws with respect to intellectual property be necessary in order to 
comply with international obligations, Montenegro  will take whatever action may be necessary in the 
Union Parliament to provide review of the Union la ws in order to be fully compliant with the WTO 
and other requirements.  Montenegro has full capacity  to initiate changes and amendments to the laws 
enacted at the Union level through its dele gations of MP's in the Union Parliament. 
(c) Membership of international intellectua l property conventions and of regional or 
bilateral agreements 
Question 203 Does Montenegro have plans to join the Gene va Phonograms Convention and the Brussels 
Satellite Convention? 
Answer:
 
Both the Geneva Phonograms Convention and  the Br ussels Satellite Convention are already binding 
on Montenegro as a result of ratification by the form er Federal Republic of Yugoslavia (in the case of 
the Brussels Convention) or by the State Union (in the case of the Geneva Phonograms Convention).  
The Convention for the Protection of Producers of Phonograms Against Unauthorized Duplication of 
Their Phonograms was ratified on 10 March 2003 and entered into force on 10 June 2003. 
The Brussels Convention Relating to the Distribu tion of Program-Carrying Signals Transmitted by 
Satellite was ratified on 29 December 1976 an d entered into force on 25 August 1979. 
2. Substantive standards of protection, incl uding procedures for the acquisition and 
maintenance of intellectual property rights 
(a) Copyright and related rights 
Question 204 
In Article 54 of the Trademark Law, are provisional measures provided for inaudita altera 
parte ?  Do provisions exist for the deposit of a security relating to the request for interim 
measures? 
Answer:  
There is no reference to provisional measures in Article 54 of the Trademark Law.  However, 
Article 62 of the Trademark Law provides for provisional measures  inaudita altera parte.  Under 
Article 64 of the Trademark Law  the Court may order an applicant to  deposit a security in the event 
that request is found to be groundless.  
With respect to copyrights, provi sional measures are provided for in Articles 182 and 183 of the 
Copyright Law.  Article 183, paragraph 3 expressly provides for inaudita altera parte.   There is no 
provision in the Copyright Law that would require th e right holder to deposit the security relating to 
the request for provisional measures.   
Question 205 
With regard to the Copyright Law, in Articl e 177, reference is made to "compensation for 
material damage".  Please describe ho w these damages would be calculated.  WT/ACC/CGR/7 
Page 74  
 
 Answer:
 
Compensation for damages suffered in case of infringement is based on direct losses, if any, including 
lost profit, taking into consideration in particular  the remuneration that would have been payable had 
the right been used lawfully.  When filing the case,  the plaintiff specifies the amount of damages and 
submits the evidence to support the claim.  If the defendant objects the amount, the calculation of 
damages is performed by a Court appointed expert.   
In addition, Article 178 of the Copyright Law provides for pre-established damages Where the 
infringement was done intentionally or by gross ne gligence, the plaintiff may chose to claim pre-
established damages in an amount equal to up to th ree time the amount of usual remuneration that 
would have been paid had the right been used lawf ully.  "Usual remuneration" is understood to mean 
the amount payable by the user of the right to the right holder for the lawful use of the right in the 
usual (normal) course of trade (retail price, licence fee or the like, as the case may be). 
Question 206 
Article 187 of the Copyright Law references "commercial purposes".  Article 61 of TRIPS 
provides that "members shall provide for crimina l procedures and penalties to be applied at 
least in cases of wilful trademark counterfeiting or copyright piracy on a commercial scale."  A 
"commercial purposes" provision in the law do es not appear to be consistent with the 
"commercial scale" provision in TRIPS.  Please explain. 
Answer:  
It appears that this is a linguistic issue. In the or iginal language of the Law, the meaning of the phrase 
"for commercial purposes" is considered to be e qual to the meaning of the phrase "commercial scale" 
as used in Article 61 of TRIPS.  
(b) Trademarks, including service marks 
Question 207 Regarding Article 57 of the Trademark Law, reference is made to "general rules of 
compensation of damages".  Please explain how these are calculated.  
Answer:
 
Compensation for damages suffered in case of infringement is based on direct losses, if any, including 
lost profit, taking into consideration in particular the remuneration  that would have been payable had 
the right been used lawfully.  When filing the case,  the plaintiff specifies the amount of damages and 
submits the evidence to support the claim.  If the defendant objects the amount, the calculation of damages is performed by a Court appointed expert.   
In addition, paragraph 3 of Article 57 of the Tr ademark Law provides for pre-established damages.  
Where the infringement was intentional, the plainti ff may chose to claim pre-established damages in 
an amount equal to up to three time the amount of the usual licence fee that would have been paid had 
the right been used lawfully.    WT/ACC/CGR/7 
 Page 75 
 
 
 (c) Geographical indications, including appellations of origin 
Question 208 Regarding geographical indications, in Article 49 of the Trademark Law, reference is made to 
"general rules of compensation for damag es".  Please explain how these damages are 
calculated.  
Answer:
 
The provision referred to in the question is Articl e 49 of the Law on Geographical Indications rather 
than the Trademark Law. 
Compensation for damages suffered in case of trademark infringement is based on direct losses, if 
any, including lost profit, taking  into consideration in particular  the remuneration that would have 
been payable had the right been used lawfully.  When filing the case, the plaintiff specifies the amount 
of damages and submits the evidence to support the claim.  If the defendant objects the amount, the 
calculation of damages is performed by a Court appointed expert.   
(d) Industrial designs 
Question 209 
What is the difference between "individual character," "immaterial differences," and "new" as 
defined in Articles 4 and 5 of the Law on Legal Protection of Design?  
Answer:
 
Article 5 defines "individual character" as the overall impression produced on an informed user that 
differs from the overall impression produced on such a user by any other design. 
"Immaterial" means irrelevant, unimportant, negligib le, of no importance, so the phrase "immaterial 
differences" means irrelevant, unimportant or negligib le differences.  Such differences are defined in 
Article 4, paragraph 3 as those that cannot be dis tinguished by an informed person at first sight. 
"New", means different or distinguished of any ot her thing of the same kind that has previously 
existed.  Article 4 defines novelty as the situation where no identical design has been made available 
to the public before the date of filing of the appli cation for registration, or the one where there is no 
application previously filed, requesting the registration of an identical design. 
All three elements define requirements that have  to be met in order to register a design.  
Question 210 
In Article 42(2) of the Law on Legal Protection of  Designs, what is meant by "for the purpose of 
coaching or citing"? 
Answer:  
The phrase "for the purpose of coaching or citing" should be understood to mean:  for educational 
purposes or for the purposes of quoting and making reference. WT/ACC/CGR/7 
Page 76  
 
 (e) Patents 
Question 211 Article 7(2) of the Patent Law prohibits patents for surgical, therapeutic or diagnostic methods.  
The caveat in Article 8, however, appears to a llow for patents on new surgical, therapeutic or 
diagnostic methods of using a known substance.  Please clarify what inventions are patentable 
under these provisions. 
Answer:
 
Article 7(2) of the Patent Law prohibits patents for inventions concerning surgical, therapeutic or 
diagnostic methods practiced directly on humans or animals.  However, it allows patents for products 
or substances and compositions used in any of these methods. 
Article 8 of the Patent Law defines novelty of the i nvention as a requirement for the patent protection.  
Paragraph 3 provides that substances or compositions used for treatment by surgical or diagnostic or 
therapeutic methods are patentable where their use in such methods is not comprised in the state of the 
art, i.e. where such substances or compositi ons were not used in such a way before.  
Therefore, surgical, therapeutic or diagnostic me thods are not patentable, whereas  substances or 
compositions used in such methods are patentable.   
Question 212 
What is the scope of "research and development acti vities" that may give rise to an exception to 
patent rights under Article 59(2) of the Patent Law? 
Answer:  
Details are being checked and the answers will be provided as soon as necessary data are collected.  
Question 213 Please explain in detail how each of the compulso ry licensing provisions listed in Articles 63-67 
of the Patent Law comply with each of the requirements of TRIPS Article 31. 
Answer:
 
The table below displays provisions of Articles 63-67 of the Patent Law with references to specific 
provisions of TRIPS Article 31.   WT/ACC/CGR/7 
 Page 77 
 
 
 Patent Law TRIPS 
Article 63, paragraph 1 
If an owner of a patent refuses to licence the right of commercial use of a protected 
invention to other persons or sets unreasonable conditions for such licensing, the authority 
competent in the field in which the invention shall be employed may, after considering the 
merits of each individual case, grant a compulso ry licence upon applica tion of the interested 
person: 
(1) if the patent owner himself or a person authorised  by him does not use the protected 
invention or uses it insufficiently in Serbia and Montenegro; 
(2) if the commercial use of an invention that has been subsequently protected in the name 
of another person is not possible, without the use of  the protected invention in whole or in part  
  
 
 
 
  
 
 Art. 31 (a)  
 
 
Article 63, paragraph 2 
The interested person shall be required to prove that he has made efforts, before filing the 
application referred to in paragraph 1 of this Article, to obtain authorisation from the right holder to use the protected invention on reasonable commercial terms and conditions and 
that he has not received such authorisa tion within a reasonable period of time. Art. 31 (b)  
 
Article 63, paragraph 3 
The interested person, referred to in paragrap h 1, item (1) of this Article, may only be a 
person who proves that he has the appropriate technological capacity and production 
facilities for the commercial use of the protected invention. Art. 31 (a)  
 
Article 63, paragraph 4 
The interested person referred to in paragrap h 1, item (2) of this Article may only be the 
owner of the second invention, provided that:   
(1) the second invention involves a technical advancement of special economic 
significance in relation to the invention protected by the first patent; and that 
(2) the owner of the first patent is entitled, on reasonable terms, to a cross-licence to use 
the second invention.    
  
Art. 31 (l) (i)(ii) 
  
 
 
Article 63, paragraph 5 
Authorisation for the use of the invention protected by first patent shall be non-transferable 
except with the assignment  of the second patent. Art. 31 (l) (iii) 
Article 64 
The holder of a compulsory licence shall be required to pay the patent owner a mutually 
agreed remuneration.  In the absence of an agreement on the amount and method of 
payment of such remuneration, the competent court shall decide, taking into account the 
merits of each individual case and the economic value of the compulsory licence. Art. 31 (h)  
 
Article 65, paragraph 1 
The scope and duration of a compulsory licence shall be limited to the purpose for which it 
has been granted. Art. 31 (c)  
 
Article 65, paragraph 2 
A compulsory licence shall not be exclusive. Art. 31 (d)  
 
Article 65, paragraph 3 
A compulsory licence may be assigned only with th e enterprise or part of the enterprise in 
which it is used. Art. 31 (e)  
 WT/ACC/CGR/7 
Page 78  
 
 Patent Law TRIPS 
Article 65, paragraph 4 
A compulsory licence shall predominantly be granted for the supply of the domestic market. Art. 31 (f)  
 
Article 65, paragraph 5 
A compulsory licence may be terminated if an d when circumstances that have led to its 
grant cease to exist and are unlik ely to recur.  On reasoned request, the competent authority 
shall re-examine the further existence of such circumstances. Art. 31 (g)  
 
Article 65, paragraph 6 
An application for the grant of a compulsory licence cannot be filed before the expiry of a 
period of four years from the filing date of the patent application or three years from the date of the grant of a patent, whichever of the two time limits expires later. Art. 31 (a)  
 
Article 65, paragraph 7 
A compulsory licence shall not be granted if the patent owner provides valid reasons for 
non-use or for insufficient use of a protected invention. Art. 31 (a)  
 
Article 66, paragraph 1 
The compulsory licence under Article 63 of this Law may also be granted prior to the 
expiry of the time limit specified in Article 65, paragraph 6, if the exploitation  of the 
protected invention is necessary for the fulf ilment of national or other exceptional needs 
(the protection of public health and nutrition, and the protection of public interests in fields 
of vital significance for socio-economic and technological development) or if the protected 
invention is used in a manner considered by the competent authority to be contrary to the principles of free competition. Art. 31 (b)  
 
Article 66, paragraph 2 
In the event of national or any other exceptional need, the provisions of Article 63, 
paragraph 2 shall not apply. Nevertheless, the right holder shall be notified of the compulsory licence grant proceedings as soon as possible.   In the event of public non-
commercial exploitation of a protected invention, the provisions of Article 63, paragraph 2 
shall not apply.  However, where the Council of Ministers or the person contracted for such 
exploitation knows or has grounds to know, without conducting a patent search, that a valid 
patent or petty patent shall be exploited or that  there is intent for it to be exploited by the 
government or by any other entity acting on its behalf, the right holder shall be informed of 
the compulsory licence gran t proceedings promptly. Art. 31 (b)  
 
Article 66, paragraph 3 
The decision on the application of an interested person for th e grant of a compulsory licence 
in the public interest shall be taken by the Co uncil of Ministers, afte r it reviews the merits 
of each individual case.   Art. 31 (a)  
 
Article 66, paragraph 4 
A compulsory licence may be terminated if an d when circumstances that have led to its 
grant cease to exist and are unlikely to recu r. Upon reasoned request, the competent 
authority shall re-examine the furthe r existence of such circumstances. Art. 31 (g)  
 
Article 66, paragraph 5 
In order to rectify an anti-competitive practice, the competent authority may refuse the 
termination of a compulsory licence in the pub lic interest, if and when circumstances which 
have led to its grant are likely to recur. Art. 31 (k)  
  WT/ACC/CGR/7 
 Page 79 
 
 
 Patent Law TRIPS 
Article 67, paragraph 1 
The holder of a compulsory licence in the public interest shall be required to pay the patent 
owner remuneration pursuant to Article 64.  However, in the event that such licence is 
granted in order to rectify anti-competitive pr actice, the competent authority may, when 
determining the total amount of remuneration, take into account the need to remedy such 
practice. Art. 31 (h)(k)  
 
Article 67, paragraph 2 
A compulsory licence in the public interest shall be subject to the provisions of Article 65, 
paragraphs 1, 2, 3, 4 and 6 and Article 66, paragraph 4 of this Law.  However, the 
competent authority may choose not to apply the provisions of Article 65, paragraph 4, if 
the compulsory licence in the public interest has been granted in order to remedy an anti-competitive practice.  
Art. 31 (k)   
 
 
With respect to provisions of TRIPS Article 31 (i) a nd (j), all decisions of the Council of Ministers of 
Serbia and Montenegro, the sole authority to gran t the compulsory licence in  the public interest 
(Article 66, paragraph 3 of the Patent Law), are subj ect to judicial review by the Court of Serbia and 
Montenegro.  A decision to grant a compulsory licence under Article 63, paragraph 1 of the Patent Law is subject to review within the judicial syst em of the Republic of Montenegro, by the Supreme 
Court of  Montenegro.   
Question 214 
Regarding design patents, Article 56 of the Pate nt Law references is made to "general rules on 
compensation of damages".  Please expl ain how these damages are calculated.  
Answer:
 
This question most likely refers to Article 56 of the Law on Legal Protection of Designs rather than 
the Patent Law.  
If the question refers to the Patent Law, the appropr iate provision is in Article 93, which provides for 
civil remedies in the case of the infringement of a patent right. 
Compensation for damages suffered in case of patent infringement is based on direct losses, if any, 
including lost profit, taking into consideration in  particular the remuneration that would have been 
payable had the right been used lawfully.  When filing the case, the plaintiff specifies the amount of damages and submits the evidence to support the cl aim.  If the defendant objects the amount, the 
calculation of damages is performed by a Court appointed expert.   
In addition, Article 93, paragra ph 2 of the Patent Law provides for pre-established damages.  Where 
the infringement was done intentionally or by gross negligence, the plaintiff may chose to claim pre-
established damages in an amount equal to up to th ree time the amount of usual of the usual licence 
fee that would have been paid had the right been used lawfully.  
The same principle is applicable to designs (Ar ticle 56 of the Law on Legal Protection of Designs). 
Question 215 In Article 93 of the Patent Law, reference is made to "compensation for damages caused by 
infringement".  Please describe how these damages are calculated.  WT/ACC/CGR/7 
Page 80  
 
 Answer:
 
Please see the answer above. 
Question 216 
In Article 94 of the Patent Law, do provisions ex ist for the deposit of a security relating to the 
request for interim measures? 
Answer:  
Under Article 94, paragraph 4 of the Patent Law the court may order the applicant to provide a 
security in order to prevent any abuse. 
Question 217 
With regard to patents, do provisions exist for th e court to be permitted to order the defendant 
to furnish information about third parties relat ed to the infringement or hand over documents 
relating to the infringement pursuant to Article 47 of TRIPS? 
Answer:  
Article 47 of TRIPS provides that members may or may not provide for the judicial authorities to 
have the power to order the infringer to inform the right holder of the identity of third persons 
involved in the production and distribution of the in fringing goods or services and of their channels of 
distribution.  The State Union chose not to include this provision in the Patent Law, although it is included in Article 185 of the Copyright Law. 
(f) Plant variety protection 
Question 218 Although the Patent Law contains certain provisions dealing with plant varieties, Article 7(3) 
thereof and the accompanying definition of "p lant variety" refer to another law on plant 
varieties.  Please explain whether the Patent Law protects plant varieties, and if not, please 
indicate how plant varieties are protected. 
Answer:
 
The Patent Law does not protect plant varieties.  The protection of plant varieties is currently 
regulated by the Law on Protection of Varietie s of Agricultural and Forrest Plants (FRY OG 
No. 28/2000), which is not considered to meet in ternational standards.  However, a new, UPOV 
compliant, law on plant variety protection is being prepared.  It will be submitted to the Working 
Party as soon as it is passed. 
(g) Layout designs of integrated circuits 
Question 219 
Regarding Topographies of Integrated Circuits, in Article 20 of the law on the protection of 
Topographies of Integrated Circuits, reference is made to "appropriate remuneration".  Please describe how this would be calculated.   WT/ACC/CGR/7 
 Page 81 
 
 
 Answer:  
There is no reference to "appropria te remuneration" in Article 20 of the Law on the Protection of 
Topographies of Integrated Circuits, or anywhere el se in the Law.  This provision was an option in 
one of the initial drafts, which was not included in the final text of the Law passed by the Parliament 
of the State Union. 
Question 220 Regarding the above-mentioned law, are interi m measures provided for?  Do provisions exist 
for the court to be permitted to order the defe ndant to furnish information about third parties 
related to the infringement or hand over docume nts relating to the infringement pursuant to 
Article 47 of TRIPS? 
Answer:
 
The Law on the Protection of Topographies of Inte grated Circuits does not provide for interim 
measures. 
Article 47 of TRIPS provides that members may or may not provide  for the judicial authorities to 
have the authority to order the infringer to inform the right holder of the identity of third persons 
involved in the production and distribution of the in fringing goods or services and of their channels of 
distribution.  The State Union chose not to include this provision in the Law. 
(h) Requirements on undisclosed information 
Question 221 WT/ACC/CGR/3 states that protection of undisclo sed information is not regulated by a specific 
piece of legislation.  However, several pieces of legislation are cited as regulating the protection 
of trade secrets and test data.  Please provide translations of the following legislation: 
- The Law on Business Companies (RM OG No. 6/02); 
- The Criminal Code (RM OG No. 70/03, 13/04), Article 280; 
- The Law on Plant Protection (RM OG No. 24/98, 26/98); and 
- Law on Protection of Topography of Integrated Circuits (SCG OG No. 62/04).   
Answer:
 
Translations of the above list ed laws will be provided.  
Question 222 
Pending receipt of the requested legislatio n, provide the following information.  
How are test data protected against unfair comme rcial use (and not only against disclosure)?   
Can a second applicant for marketing approval of a pharmaceutical or an agricultural chemical 
product rely on data submitted by the first applicant by claiming its pharmaceutical or 
agricultural chemical is bioequivalent to that of the first applicant?   
If so, after what period of time following submissi on of the original data by the first applicant? WT/ACC/CGR/7 
Page 82  
 
 Answer:
 
Details are being checked and the answers will be provided as soon as necessary data are collected.  
4. Enforcement 
(a) Civil judicial procedures and remedies Question 223 
In civil cases involving infringement, please de scribe how damages are calculated?  Are pre-
established damages available to rights holders? 
Answer:
 
Compensation for damages suffered in case of infringement is based on direct losses, if any, including 
lost profit, taking into consideration in particular  the remuneration that would have been payable had 
the right been used lawfully.  When filing the case,  the plaintiff specifies the amount of damages and 
submits the evidence to support the claim.  If th e defendant objects to the amount, the calculation of 
damages is performed by a Court appointed expert.   
Pre-established damages are available to right holder s with respect to patents, copyright and related 
rights, designs, trademarks and topographies of in tegrated circuits.  Where the infringement was done 
intentionally or by gross negligence, the plaintiff may chose to claim pre-established damages in an 
amount equal to up to three times the amount of us ual remuneration that would have been paid had 
the right been used lawfully.  "Usual remunerati on" is understood to mean the amount payable by the 
user of the right to the right holder for the lawful u se of the right in the usual (normal) course of trade 
(retail price, licence fee or the like, as the case may be).   
Question 224 
In civil cases, please describe the manner in whic h infringing products are disposed of outside 
the channels of commerce.  Is destruction of infringing products required? 
Answer:  
As a rule, the right holder has the right to request the Court to order destruction or alteration of  
infringing products, as well as destruction of any objects that were instrumental to infringement, and 
such request is always granted.  Specific provisions are the following: 
− Under Article 57, subparagraph 3, of the Tradem ark Law, the plaintiff is entitled to request 
destruction or alteration of the infringing object s.  Under subparagraph 4, the plaintiff is 
entitled to request destruction or alteration of the tools and equipment used to manufacture the 
infringing objects, if it is necessary for the protection of rights; 
− Under Article 177, paragr aph 1, subparagraph 3, of the Copy right Law, the plaintiff is entitled 
to request destruction or alteration of the object s instrumental to the infringement of rights, 
including copies of the subject-matter of protec tion, their packaging, stencils, negatives and 
the like.  Under subparagraph 4, the plaintiff  is  entitled to request destruction or alteration of 
the tools and equipment that have been used fo r production of the objects instrumental to the 
infringement of rights, if necessary for the prot ection of rights.  Under paragraph 4, the 
plaintiff may, instead of a request for the dest ruction or alteration of the objects that were 
instrumental to the infringement of a right, requ est that such objects be handed over to him.  WT/ACC/CGR/7 
 Page 83 
 
 
 − Under Article 93, paragraph 1, su bparagraph 5, of the Patent Law, the plaintiff is entitled to 
request seizure and/or destruction, without co mpensation, of products made or obtained by 
infringement of the patent.  Under  subparagraph 6, the plaintiff is entitled to request seizure 
and/or destruction, without compensation, of material or objects (equipment, tools) 
predominantly used in the making of infringing products. 
− Under Article 56, paragraph 1, subparagraph 3 of the Law on Le gal Protection of Designs, the 
plaintiff is entitled to request that objects used  in infringement of the right be destroyed or 
altered.  Under subparagraph 4, the plaintiff  is entitled to request that tools and equipment 
used for production of the objects used to infringe the right to be destroyed or altered, if necessary for protection of the right.  
The Law on Law on Protection of Topographies of Integrated Circuits does not contain similar 
provisions.  
(b)  Provisional measures Question 225 May provisional measures be ordered inaudita altera parte ? 
Answer:
 
Where the relevant Law provides for provisiona l measures, such measures may be ordered inaudita 
altera parte.  
Question 226 Please describe the length of time taken by the courts between the request by rights holders for 
interim measures and the issuance of an order. 
Answer:
 
Where the Court finds that the evidence to support the request is credible enough, interim measures 
could be ordered in a matter of weeks,  even days, if circumstances permitted.  
Question 227 
Can provisional measures be requested prior to an  action being filed for a determination on the 
merits of the claim? 
Answer:  
Yes, the request for provisional measures can be  filed prior to an action being filed for a 
determination on the merits of the claim. 
(c) Any administrative procedures and remedies 
Question 228 Please describe the circumstances in which the administrative procedures and legal remedies 
provisions would be applicable, rather than the civil judicial procedures and remedies. WT/ACC/CGR/7 
Page 84  
 
 Answer:
 
Administrative procedures will be app licable in the following instances: 
When it is necessary to register the right (patent,  trademark, topography of integrated circuit or 
geographical indication), the Intellectual Property Office administers an appropriate administrative 
procedure. 
Under the Regulation on Actions of the Customs Au thority Applicable to Goods Suspected to be 
Infringing Goods (TRIPS Border Measures), the cu stoms authorities are empowered to administer 
appropriate administrative procedures and take measures where the goods suspected of infringing 
intellectual property rights are placed in any of the customs procedures.   
(d) Any special border measures 
Question 229 
With regard to border measures, please describe if an application process is in place or 
envisaged for the suspension of release of goods. 
Answer:  
The Regulation on Actions of the Customs Authority Applicable to Goods Suspected to be Infringing 
Goods (RM OG No. 25/05) provides that the customs authorities may suspend release of goods 
suspected to be infringing goods.  
Question 230 
Please describe whether a security or other equiva lent assurance is or will be required for the 
suspension of release of goods. 
Answer:  
Under Article 8 of the Regulation, where an appl ication to suspend release has been granted, the 
applicant may be required to provide a security in the amount equal to any costs incurred in the event 
of the termination of the procedure due to an act or omission by the right holder or if the concerned goods were subsequently found not to infringe intellectual property rights. 
Question 231 
Will Customs be permitted to take action relatin g to exportation or in transit movement of 
counterfeit or piratical goods? 
Answer:
 
The Customs has powers to take action relating to any goods placed in any of the customs procedures, 
including export and transit procedures. 
Question 232 
May or will Montenegrin Customs take an ex officio  action relating to counterfeit or piratical 
goods?  WT/ACC/CGR/7 
 Page 85 
 
 
 Answer:  
Montenegrin Customs has powers to take an ex officio  action relating to counterfeit or piratical goods. 
Question 233 
Is or will a decision on the merits of the case be  made by Montenegrin Customs or referred to a 
judicial or administrative authority? 
Answer:  
The decision on the merits of the case will be made by the Court. 
Question 234 
Please describe Customs procedures in place or envisaged providing for a right of inspection 
and information and the manner in which a right holder may inspect goods to determine if they 
are infringing. 
Answer:  
Under Article 9 of the Regulation the right holder has the right to identify and inspect the goods, 
provided such inspection is completed in the cu stoms premises and under customs' supervision. 
(e) Criminal procedures 
Question 235 
Please describe the level of infringing activity required to initiate crimi nal prosecution for each 
type of intellectual property right infringement and the level of infringing activity required for 
imprisonment to be ordered. 
Please describe the range of fines envisaged for assessment in criminal cases relating to 
trademark and copyright infringement. 
In criminal cases, do courts routinely order the destruction of infringing goods?  Are materials 
and implements, the predominant use of which ha s been in the commission of the offence, 
ordered destroyed by the courts in criminal cases? 
Answer:  
The current penal protection of intellectual propert y rights is understood not to be sufficient.  
However, a pending revision of the Penal Code will provide for ex officio prosecution, proper 
penalties (including both fines and imprisonment), as well as the mandatory destruction of infringing 
goods.  As soon as these amendments are passed, de tailed answers to the above questions will be 
provided.    WT/ACC/CGR/7 
Page 86  
 
 VI. TRADE-RELATED SERVICES REGIME 
1. General Question 236 What are the possibilities to establish branches in Montenegro as regards restrictions on specific 
types of legal entities? 
Answer:
 
There are no such restrictions other than that fo reign banks may engage in banking activities only by 
establishing a bank in Montenegro in accordance with domestic legislation.  
Current Insurance Law pre scribes restrictions on types of legal en tities that may engage in insurance, 
but draft Insurance Law that will liberalize this area is under preparation and it will be provided to the 
Working Party as soon as it is available. 
2. Policies affecting Trade in Services 
(i) Provisions concerning any form of aid, grant, domestic subsidy, tax incentive or 
promotion scheme affecting trade in services 
Question 237 
WT/ACC/CGR/3 describes subsidies designed to stimulate certain types of tourism.  Are those 
subsidies available to foreign providers of to urism services?  Please describe this subsidy 
program in greater detail. 
Answer:  
Tourism is a strategic industry for Montenegro.  Na tional policy is to develop this industry through 
many mechanisms, including subsidies to domestic provi ders, in order to allow tourism to develop its 
potential. 
Subsidies related to tourism include: 
− Subsidies for interest rates of commercial bank credits in tourism; 
− Subsidies or incentives for bus, air, rail or ship transport related to tourism; and 
− Partial reimbursement of registration costs for private accommodation. 
Such subsidies are generally availa ble to foreign providers of services that are registered in the 
Central Register of the Commercial Court in acco rdance with the Law on Business Entities.  Foreign 
legal and natural persons have national treatment in Montenegro given by the Law on Foreign 
Investments. 
Question 238 
Foreign producers making a movie or TV series, without a Montenegrin partner, are assessed a 
fee.  Please explain how this fee comports with the national treatment requirements of 
Article III of the GATT.  Does Montenegro plan to  abolish this fee upon accession to the WTO?  
Please provide the working party with a transl ation of the Law on Cinematography (RM OG 
No. 45/93, 27/94).  WT/ACC/CGR/7 
 Page 87 
 
 
 Answer:  
Yes.  This fee will be abolished prior to the da te of WTO accession.  Montenegro will provide the 
Law on Cinematography prior to first Working Party meeting.  
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS WITH 
THIRD COUNTRIES 
1. Bilateral or plurilateral agreements relating to foreign trade in goods and trade in 
services 
Question 239 What is the current rate of duty charged on imports of civil aircraft and aircraft parts? 
Answer:
 
Please see the table of tariff rates for civil aircrafts and aircraft parts in Annex 5. 
Question 240 
Does Montenegro grant GSP treatment to any of its trading partners?  
Answer:  
Montenegro does not grant GSP treatment to any of its trading partners. Question 241 Does Montenegro not currently grant MFN treatmen t to the trade of any country?  What are 
the criteria applied to determine less than MFN treatment? 
Answer:
 
No country receives less than MFN treatment from Montenegro. 
2. Economic integration, customs union and free-trade area agreements 
Question 242 
Please provide information on any FTA Agree ments for Montenegro or for Serbia and 
Montenegro that have services provisions.   
Answer:  
All FTA agreements to which Serbia and Monteneg ro is a signatory contain a general provision on 
trade in services which prescribes that signatories will  work on further facilitation and liberalization in 
trade in services in accordance with the provisions of  the General Agreement on Trade in Services.  
However, this provision does not contain any fi rm obligation for signatories in services area.  
 WT/ACC/CGR/7 
Page 88  
 
 ANNEX 1 
List of Agencies Responsible for International Trade in Montenegro
 
 
No. Agency in charge for international trade in 
Republic of Montenegro Responsibility 
1. Ministry for International Economic Relations 
and European Integration  - WTO Accession; EU accession 
- Administering Foreign Trade Law, Foreign 
Investment Law, Free Zones Law 
- Issuance of import export licenses that do not fall 
under any other sectoral ministry 
- Processing of trade data (trade analysis) 
- Oversight on implementation of FTA's 
- Regional and multilateral trade organizations 
(CEFTA, EFTA, OECD, etc) 
2. Ministry of Economy - Coordination of activities related to protection of 
Intellectual Property Rights; implementation of 
the Law on Enforcement of  Intellectual Property 
Laws from State Union level through market 
inspection 
-  Supervision over implementation of laws from 
state union level, and coordination of activities 
related to technical regulations, standards, metrology and accreditation   
- Energy, telecommunication sectors through 
Agency for Energy and Agency for Telecommunications 
- Price control 
- Competition  -  Market inspection 
3. Ministry of Agriculture - Agriculture policy 
- SPS legislation (Plant Protection Law, Fertilizers 
Law, Pesticides Law, Veterinary Law, Plant Varieties Law, Tobacco Law, Law on Seeds, Law 
on Seedlings, Law on Maritime Fishing, Law on 
Wine and Liqueurs, etc) 
-  Licenses/approvals for import or export of 
agriculture products and for import or export of 
pesticides and fertilizers 
-  Licenses for certain genetically modified 
organisms 
- Prices of agricultural products 
-  Budgeting in agriculture with Ministry of Finance 
-  Veterinary and phytosanitary inspection  
4. Ministry of Finance - Administering draft Insurance Law, draft Law on 
Current and Capital Transactions with abroad, all 
tax legislation 
-  Supervision over Customs Administration and 
Tax Administration 
-  Fiscal policy-customs, taxes, fees 
-  Budgeting -  Licensing for accountin g and auditing services  WT/ACC/CGR/7 
 Page 89 
 
 
 No. Agency in charge for international trade in 
Republic of Montenegro Responsibility 
5. Ministry of Health -  Administering Food Safety Law with Min. of 
Agriculture, Law on Me dicines and Medical 
Devices and other health related laws: health 
protection, health insurance 
-  Sanitary inspection 
-  Licenses/approvals for import/export of certain 
products (sources of ionizing radiation used for 
medical purposes apparatus used in medicine, 
narcotics, medicines) 
6. Ministry of Transport -  Administering all transport related laws: road 
transport, rail transport,  air traffic, maritime 
transport, etc 
7. Ministry of Culture -  Coordination of activities for protection of 
copyrights; establishment of organization for collective protection of copyrights and related 
rights 
-  Supervision over all media together with Agency 
for Broadcasting that issue broadcasting licenses 
-  Issuance of licenses for import/export of artefacts 
8. Ministry of Tourism -  Administering Law on Tourism and all tourism 
related activities  
9. Ministry of Environment Protection and Urban 
Planning -  Administering the Law on Environment, the Law 
on Protection from Ionizing Radiation, Law on 
Transport of Hazardous Su bstances, The Law on 
Construction  
-  Control and inspection of import, export or transit 
at the border of technologies, products, semi-finished products and raw materials, waste and 
hazardous waste, endange red species and genetic 
species of the wild flora and fauna, biotechnologies and genetically modified 
organisms, substances damaging the ozone layer, 
sources of ionizing radiation not used for medical purposes and radioactive materials 
-  Control over construction activities 
10. Ministry of Justice - Administering Law on General Administrative 
Procedure, Law on Administrative Disputes, Criminal Code, Criminal Procedure Law, 
Enforcement Procedure Law 
11. Central Bank -  Monetary and payment operations 
-  Commercial bank licensing and supervision over 
their work;  
-  Approval of securities issuance and sale of large 
blocks of commercial bank shares, 
-  Approval of the auditor chosen by the 
commercial bank. 
- Statistics  
12. Agency for Foreign Investment and 
Reconstruction of Economy -  Administering legislation on foreign investments, 
privatization 
-  Privatization -  Keeping register of foreign investments 
13. Agency for Telecommunications  -  Issuance of telecommunication licenses  
-  Setting prices for telecommunication services  WT/ACC/CGR/7 
Page 90  
 
 No. Agency in charge for international trade in 
Republic of Montenegro Responsibility 
14. Agency for Broadcasting - Administering Law on Broadcasting 
-  Issuance of licenses for broadcasting and 
supervision over broadcasters 
15. Agency for Energy -  Administering Law on Energy 
-  Issuance of licenses for the Generation, 
Transmission, Distribution,  Supply and sale of 
electricity; for commercial transport; warehousing, distribution, sale and shipment of 
gas, oil and oil derivatives; for market operators, 
transmission and distributive networks 
-  Setting tariff for electricity   
16. Agency for Tobacco -  Ad ministering Law for Tobacco 
-  Issuance licenses for tobacco producers 
-  Keep register of importers, exporters and entities 
engaged in transit of tobacco and tobacco 
products 
17. Agency for Promotion of Foreign Investments - The Agency acts as a promoter of investment 
projects; sets the investment promotion strategy, coordinates all activities on attraction of foreign 
investments, develops partnerships between the 
public and private sector 
18. Customs Administration - Administering Law on Customs and its by-laws 
-  Implementation of the Law on VAT, Law on 
Excise Tax, Law on Anti Money Laundering, 
Decree on Customs Tariff, Basel Convention, 
CITES  
-  Issuance of certificates  of origin for preferential 
origin of goods 
-  Implementation of border measures for protection 
of IP 
-  Collection of customs, VAT and excise tax 
during release of goods in circulation  
19. Tax Administration - Collection of all taxes: VAT, excise tax, personal 
income tax, real estate tax, tax on transfer of assets, etc. 
20. Chamber of Commerce -  Promotion of cooperation between government 
and private sector 
-  International economic relations -  Issues certificate of origin, Form A 
21. Association of engineers Issue licenses for engineers  
22. The Bar Association Licensing  (registration) of attorneys. 
23. The Association of Doctors Registration of medical doctors and dentists. 
24. The Association of Pharmacist s Registration of pharmacists. 
25. The Association of Engineers Licensing of engineers and companies who are 
involved in layout and construction of facilities;  
26. The Association of Hunters  Registration, issuance of hunting permits for foreign 
citizens 
27. The Veterinary Chamber  Licensi ng (registration) of veterinarians 
28. The Securities Commission Licensing for exchanges and other activities 
(brokerage, dealing, investment management, and 
underwriting and investment consultancy). 
  WT/ACC/CGR/7 
 Page 91 
 
 
 No. Agency in charge for international trade in State 
Union of Serbia and Montenegro Responsibility 
1.  Ministry of Internal Economic Relations  -  Responsible for enacting substantive law with 
respect to standardization, measures and precious 
metals, and intellectual property  
2. Minister for International Economic Relations  -  Responsible for negotiating and coordinating the 
implementation of international treaties, 
including treaty relations with the European 
Union and the coordination of relations with international economic and financial institutions, 
following consultations with competent ministers 
of the member states 
3. Institution for Standardization -  Administering Law on Standardization 
-  Keep register of standards and technical 
regulations 
4. Accreditation Body of Serbia and Montenegro, -  Administering Law on Accreditation 
-  Gives accreditation to laboratories and other 
entities and supervise their work  
5. The Intellectual Property Office   - Responsible for the formulation and 
implementation of policy in the field of 
intellectual property and administering laws on copyrights and related rights, topographies of 
integrated circuits, geographical appellations, 
patents, trademarks and design 
- Keep the register of protected intellectual 
property rights 
6. Bureau for Measures and Precious Metals -  Administering Law on Measures and Precious 
Metals 
-  Issue conformity certificate with the Law on 
Measures and Precious Metals when required 
 
     
 
  WT/ACC/CGR/7 
Page 92  
 
 ANNEX 2 
Information on Import Licensing Procedures
 
I. OUTLINE OF SYSTEMS 
1. Give a brief description of each licensing sy stem as a whole and, with respect to each, 
reply to the following questions as relevant, placing all of the material with respect to a 
given system in sequence together, and using cross references as appropriate when 
elements which have already been descri bed are also present in another system. 
Answer:  
The following licensing systems or measures that have  border effects similar to licensing are in place: 
1.  Licenses issued by the Ministry for In ternational Economic Re lations and European 
Integration in accordance with the Forei gn Trade Law (RM OG No. 28/04), the Decree on 
Implementation of Foreign Trade Law (RM OG No. 52/04) and the Decision on Control List 
for Export and Import of Goods (RM OG No. 44/04 )3; 
2.  Licenses by the Ministry of Environment Protection and Urban Planning for: 
− import, export and transit of wastes,  
− import, export and transit of endangered  and protected species of wild flora and fauna,  
− import and export of substances which deplete ozone layer,  
− import, export and transit of sources of ionizi ng radiation in accordance with international 
agreements: the Law on Confirmation of the Basel Convention on the Control of Trans-
boundary Movements of Dangerous Waste and Their Disposal (FRY OG, International 
agreements, No. 2/99), the Law on Confirmation of the CITES Convention on International Trade of Endangered Speci es of Wild Fauna and Flora (FRY OG, 
International agreements, No. 11/01), the La w on Ratification of Vienna Convention on 
Protection of Ozone Layer, Law on Ratificati on of Protocol on Substances Damaging the 
Ozone Layer and national legislation: the Law on Environmental Protection (RM OG No. 
12/96; 55/00), the Foreign Trade Law (RM OG No. 28/04), the Law on the Basis of Environment Protection (FRY OG No. 24/98), the Law on Protection from Ionizing Radiation (FRY OG No. 46/96), the Law on Transportation of Hazardous Substances 
(FRY OG No. 27/90). 
3.  Licenses and approvals by the Ministry of  Health for import of medicines and medical 
devices, import of narcotics, import of psyc hotropic substances, import of precursors and 
import of poisonous substances, alcohol and th eir halogenated, sulphonated, nitrated and 
nitrosated derivates, organic chemical products, industrial and medicinal herbs, ore, inorganic 
chemical products, insecticide, etc. in accord ance with the Decision on Control List for 
Export and Import of Goods (RM OG No. 44/04), the Law on Medicines (RM OG 
No. 80/04), the Law on Medical Devices (RM OG No. 79/04), the Law on Production and 
Circulation of Narcotics (FRY OG 46/ 96 and 37/02) and the Law on Production and 
Circulation Poisonous Substances (FRY No.15/95; 37/02); 
4.  Approvals by the Ministry of Agriculture, Forestry and Water Management for the import of 
pesticides, fertilizers and seeds and seedling ma terial agriculture and woody plant prescribed 
                                                     
 
3 This Decision used have a title the Decision on Classifying Goods on Forms of Export and Import ,  
substantially is the same act now classifying goods on modes of export or import, just the title has been changed 
after enactment of the new Law on Foreign Trade  WT/ACC/CGR/7 
 Page 93 
 
 
 in the Decision on Control List for Export and Import of Goods (RM OG No. 44/04) and the 
Law on Plant Protection (FRY OG No. 24/98 and 26/98).  
5.  Licenses for the importation of arms, milita ry equipment and dual use goods by the Ministry 
of International Economic Relations of Serbia and Montenegro, in accordance with the Union 
Law on Foreign Trade in Arms, Military Eq uipment and Dual Use Goods (Serbia and 
Montenegro RM OG No. 7/05 and 8/05).  
II. PURPOSES AND COVERAGE OF LICENSING 
1. Identify each licensing system maintain ed and state what products, appropriately 
grouped, are covered. 
Table II.1 – Goods Subject to Import Licensing  
Licensing System Number of Items Detailed Information 
Licenses by the Ministry for 
International Economic Relations and European 
Integration Not available  Annex 11 in Memorandum on Foreign Trade 
Regime of the Republic of Montenegro (WT/ACC/CGR/3) 
Licenses by the Ministry of Environment Protection and Urban Planning Not available  Licenses are issued  in accordance with international 
agreements (CITES Convention, Basel Convention and Vienna Convention) 
Licenses/narcotics and 
psychotropic substances by 
the Ministry of Health 33 tariff items in 
Chapter 12, 13 and 29 Licenses are issued for following tariff items:  
 
1211900030; 1211900090;1301900000; 1302110000; 1302190000; 2905290000; 
2905503000; 2921309900; 2921490090; 
2922190090; 2922300090; 2922497050; 2922500099; 2924100030; 2924299000; 
2925190000; 2926900090; 2932990000; 
2933390000; 2933511000; 2933513000; 
2933519010; 2933599000;2933900090; 
2934900090; 2939100000; 2939410000; 2939420000; 2939499999; 2939630000; 
2939901100; 2939901900 and 2939909090 
Licenses/precursors by the 
Ministry of Health 22 tariff items in 
Chapter 28 and 29  List of precursors acco rding to the Vienna 
Convention 
Licenses and approvals by the Ministry of Health 
(medical and medicine 
devices and other products which are subject of import 
licenses and approvals)  Not available Annex 11 Memorandum on Foreign Trade Regime 
of the Republic of Montenegro (WT/ACC/CGR/3) WT/ACC/CGR/7 
Page 94  
 
 Licensing System Number of Items Detailed Information 
Approval by the Ministry of 
Agriculture, Forestry and Water Management  110 tariff items in 
Chapter 6, 7, 9, 10, 12, 31, 38 Licenses are issued for following: 
 all tariff items from Chapter 31(except 3102309010) 
all tariff items from subchapter 0601; 0602; 1209;  
tariff items:  0701100000; 0703101100; 
0712901100; 0713101000; 0910991000; 
1001100010; 1001901000;1002000010; 1003001000; 1004000010; 1005101000; 
1005109000; 1006101000; 1007001000; 
1201001000; 1201009000; 1202101000; 1204001000; 1205101000; 1206001000; 
1207101000; 1207201000; 1207301000; 
1207401000; 1207501000; 1207601000; 1207911000 and 1207992000 
Licenses by the Ministry of 
International Economic 
Relations of Serbia and Montenegro Not available Licenses are issued for the following: 
 
- arms, military equipment and related 
technologies, harmoni zed with the Common 
List of Military Equipment encompassed in the 
European Union Code of Conduct on Arms Exports;  
- dual use goods, including software and 
technologies, that may have military purpose besides the civil one, harmonized with the List 
of Dual Use Goods and Technologies of the 
European Union 
 
2. The system applies to goods originat ing in and coming from which countries? 
Answer:  
The import licensing system applies to goods originating in and coming from all countries with the 
exception of goods originating in countries with whic h bilateral free trade agreement with Serbia and 
Montenegro is in force.  
3. Is the licensing intended to restrict the quantit y or value of imports, and if not, what are 
its purposes?  Have alternative methods of accomplishing the purposes been considered 
and if so which?  Why have they not been adopted? 
Answer:  
Licenses and approvals are not intended to rest rict the quantity or value of imports.   
In accordance with the current Law on Foreign Trad e, the purpose of import licenses issued by the 
Ministry for International Economic Rela tions and European Integration is to: 
− protect human, animal or plant life or health; 
− protect national security; 
− protect environment or exhaustible natural resources; 
− protect public morals; 
− protect intellectual property rights; or 
− enforce any special rules related to trade in gold and silver.   WT/ACC/CGR/7 
 Page 95 
 
 
 The licenses issued by the Ministry of Environment Protection and Urban Planning are related to 
environment protection. 
The purpose of licenses issued by the Ministry of Health is to administer the import of narcotics (for 
statistical purposes and tracking the quota allocated in accordance with the Vi enna Narcotics Control 
Board). 
Licenses for import of medicines and medical devices issued by the Ministry of Health are required 
for health and safety reasons. 
The purpose of approvals issued by the Ministry of Agriculture, Forestry and Water Management is to 
ensure health control of products on the domestic mark et and to ensure that only authorized importers 
are importing fertilizers and pesticides. 
Licenses for the importation of arms, military equipm ent and dual use goods by the Ministry of 
International Economic Relations of Serbia and Montenegro are required for security reasons.  
No other alternative methods have been consid ered for accomplishing the purposes stated above. 
4. Cite the law, regulation and/or admini strative order under which the licensing is 
maintained.  Is the licensing statutorily required?  Does the legislation leave designation 
of products to be subjected to licensing to administrative discretion?  Is it possible for 
the government (or the executive branch) to  abolish the system without legislative 
approval? 
Answer:  
The following laws and legal acts regulate licensing: 
− The Foreign Trade Law (RM OG No. 28/04); 
− The Decision on Control List for Export and Import of Goods (RM OG No. 44/04); 
− The Environmental  Protection Law (RM OG No. 12/96; 55/00);  
− The Law on the Basis of Environment Protection (FRY OG No. 24/98); 
− The Law on Protection from Ionizing Radiation (FRY OG No. 46/96); 
− The Law on Production and Circulation of Na rcotics (FRY OG No. 46/96 and 37/02); 
− The Law on Production and Circulation Pois onous Substances (FRY No. 15/95; 37/02); 
− The Law on Transportation of Hazardous Substances (FRY OG No. 27/90); 
− The Law on Medicine (RM OG No. 80/04); 
− The Law on Medical Devices (RM OG No. 79/04); 
− The Law on Production and Circulation of Narcotics (FRY OG No. 46/96; 37/02); 
− The Law on Production and Circulation of W aste Substances (FRY OG No. 15/95; 28/96; 
37/02); 
− The Law on Plant Protection (FRY OG No. 24/98 and 26/98); 
− The Law on Administrative Procedure (RM OG No. 60/03); and 
− The Union Law on Foreign Trade in Arms, Military Equipment and Dual Use Goods (Serbia 
and Montenegro OG No. 7/05 and 8/05).  
The law requires licensing. Designation of goods is not left to administrative discretion.  To abolish 
the licensing system totally, amendments to laws ar e required.  To amend the list of goods subject to 
licensing, government decisions are required. WT/ACC/CGR/7 
Page 96  
 
 III. PROCEDURES 
1. For products under restriction as to the quantity or value of imports (whether 
applicable globally or to a limited number of countries or whether established bilaterally or unilaterally): 
Answer:
 
This does not apply in the Montenegro. 
2. Where there is no quantitative limit on im portation of a product or on imports from a 
particular country: 
(a) How far in advance of importation must a pplication for a licence be made?  Can licenses 
be obtained within a shorter time limit or for goods arriving at the port without a 
licence (for example, owing to inadvertency)? 
Answer:  
In general, in accordance with the Foreign Trade La w, licenses and approvals are issued in a period 
not exceeding 30 days provided all required docum ents are submitted.  Licenses and approvals could 
be obtained in a shorter period than 30 days.  
Licenses issued by the Ministry of Hea lth could be obtained within 15 days. 
In addition, the Ministry of Agriculture, Forestry  and Water Management sh all decide on application 
for issuing approval within seven days from the receipt of application (in practice it is 24–48 hours).  
(b) Can a licence be granted immediately on request? 
Answer:  
Licenses may not be issued immediately on request.   (c) Are there any limitations as to the period  of the year during which application for 
licence and/or importation may be made?  If so, explain. 
Answer:
 
There are no such limitations. 
(d) Is consideration of licence applications effected by a single administrative organ?  Or 
must the application be passed on to other organs for visa, note or approval?  If so, 
which?  Does the importer have to approach more than one administrative organ? 
Answer:  
Applicants must only approach one single administrative organ.   The Ministry for International Economic Relations a nd European Integration, if there is a need for 
that, receives opinion from the Ministry of Economy, the Ministry of Internal Affairs, the Ministry of 
Environment Protection and Urban Planning, the Minist ry of Health and the Ministry of Culture for 
issued licenses.  WT/ACC/CGR/7 
 Page 97 
 
 
 The Ministry of Health issues licenses for import of poisonous substances after receiving the opinion 
from relevant institution (as Ministry of Internal Affairs – Inspectorate for protection of wildfire, 
explosion, incidents and technical protection of pr emises; as the Ministry of Environment Protection 
and Urban Planning). 
The Ministry of Health may asks for opinion, if th ere is a need for that, institution in charge for 
control of quality or other institutions for issu ing licenses for import of medicines and medical 
devices. 
The Ministry of Environment Protection and Urban Planning issues licenses for import, export and 
transit of endangered and protected species of w ild flora and fauna after receiving opinion from the 
Republic Bureau for Environmental Protection and the Bureau for Biology of the Sea.  
For issuance of other licenses and approvals, there is no need for consultations with other authorities.   
3. Under what circumstances may an application for a licence be refused other than failure 
to meet the ordinary criteria?  Are the reasons  for any refusal given to the applicant?  
Have applicants a right of appeal in the event of refusal to issue a licence and, if so, to what bodies and under what procedures? 
Answer:
 
There are no circumstances where an application fo r a licence may be refused other than failure to 
meet the ordinary criteria. Reasons for refusals ar e always provided in writing. Applicants have the 
right to appeal against the decision of the minist ry to the Administrative Court of Montenegro, as 
prescribed by the Law on Administrative Procedure (RM OG No. 60/03).  
IV. ELIGIBILITY OF IMPORTS TO APPLY FOR LICENCE 
1. Are all persons, firms and institutions eligible to apply for licenses: 
(a) Under restrictive licensing systems? 
(b) Under non-restrictive systems? 
 If not, is there a system of registration of persons or firms licensed to engage in 
importation?  What persons or firms are e ligible?  Is there a registration fee?  Is there a 
published list of authorized importers? 
Answer:  
All persons having the right to engage in import activ ities are eligible to apply for licenses.  There is 
no published list of importers. 
VI. DOCUMENTATION AND OTHER REQUIREMENTS FOR APPLICATION FOR 
LICENCE 
1. What information is required in applicatio ns?  Submit a sample form.  What documents 
is the importer required to supply with the application? 
Answer:  
Forms and requirements vary from one state authority to another.  Requirements are not prescribed in 
legislation.  Please see Exhibits VI.1-VI.5. WT/ACC/CGR/7 
Page 98  
 
 2. What documents are required upon actual importation? 
Answer:
 
The importer must only provide a copy of a licence or approval upon actual importation along with 
other required customs documents (declaration, invoice, Bill of Lading, certificates and, where required, other certificates - origin, conformity , veterinary, health, quality, phytosanitary. 
3. Is there any licensing fee or administrative charge?  If so, what is the amount of the fee 
or charge? 
Answer:
 
Administrative charges for costs of services are imposed for obtaining licenses and approvals. These 
vary from one authority to anot her (please see the following table). 
Table II.2 – Import Licensing Fees  
Licence (or similar measures) Fees 
All licenses issued by the Ministry for International Economic Relations and European 
Integration € 60 
The Ministry of Environment Protection and Urban Planning – licence for import of wastes  € 60 
The Ministry of Environment Protection and Urban Planning – licence for import of endangered  
and protected species of wild flora and fauna € 100 
The Ministry of Environment Protection and Urban Planning – licenses for import of substances 
which deplete ozone lawyer € 150 
The Ministry of Environment Protection and Urban Planning – licenses for import of source 
ionizing radiation € 500 
All licenses issued by the Ministry of Health € 30 
The Ministry of Agriculture, Forestry and Water Management – approval for import of 
fertilizations and pesticides  € 70 
The Ministry of Agriculture, Forestry and Water Management – approval for import of seeds and 
seedling materials € 60 
 
4. Is there any deposit or advance payment requirement associated with the issue of 
licenses?  If so, state the amount or rate, wh ether it is refundable, the period of retention 
and the purpose of the requirement. 
Answer:  
None is required. 
VII. CONDITIONS OF LICENSING 
1. What is the period of validity of a licence?  Can the validity of a licence be extended?  
How?  WT/ACC/CGR/7 
 Page 99 
 
 
 Answer:  
Table II.3 – Import Licensing Validity  
Licence (or similar measures) Validity 
All licenses issued by the Ministry for International Relations and 
European Integration Three months 
All licenses issued by the Minist ry of Environment Protection and 
Urban Planning One year 
Licenses issued by the Ministry of Health  One  to four months 
Approvals issued by the Ministry of  Agriculture, Forestry and Water 
Management Two months 
 
2. Is there any penalty for the non-utilizatio n of a licence or a portion of a licence? 
Answer:  
There is no penalty for the non-utilization of a licence or a portion of a licence.  The same applies for 
similar measures. 
3.  Are licenses transferable between importers?   If so, are any limitations or conditions 
attached to such transfer? 
Answer:  
Licenses (or other similar measures) are not transferable between importers.  4. Are any other conditions attached to the issue of a licence: (a) For products subject to quantitative restriction? 
(b) For products not subject to quantitative restriction? 
Answer:
 
None. 
VIII. OTHER PROCEDURAL REQUIREMENTS 
1. Are there any other administrative procedu res, apart from import licensing and similar 
administrative procedures, required prior to importation? 
Answer:  
None other than those mentioned under Section IV.1 in Memorandum on Foreign Trade Regime of 
the Republic of Montenegro (WT/ACC/CGR/3). 
2. Is foreign exchange automatically provided by the banking authorities for goods to be 
imported?  Is a licence required as a condition to obtaining foreign exchange?  Is foreign 
exchange always available to cover licenses is sued?  What formalities must be fulfilled 
for obtaining the foreign exchange? WT/ACC/CGR/7 
Page 100  
 
 Answer:
 
The Republic of Montenegro uses th e Euro as its legal tender.  There are no need restrictions on its 
use and banks do not have any role in control of import or export other than their regular payment 
activity.   WT/ACC/CGR/7 
 Page 101 
 
 
 Exhibit II.1 – Licenses Issued by the Ministry for International Economic Relations and European 
Integration  
For issued licenses by the Ministry for Interna tional Economic Relations and European Integration 
importers must submit: 
1.  Request for a licence of import of goods, according to the type of goods, accompanied with 
the following data: 
− Title and type of goods; 
− Tariff reference; 
− Quantity of goods (in units of measure); 
− Value of goods; 
− Importing country (the country from which the goods is imported); 
− Country of the origin of goods; 
− Importer of goods (title, address); and 
− User of goods (title, address). 
2.  Invoice of goods  3.  A proof that an administrative fee has been paid  Bellow is the form of licenses is sued by the Ministry of International Economic Relations and 
European Integration: 
Republic of Montenegro 
Government of the Republic of Montenegro Ministry for International Economic Relations and European Integration 
Number: 
Podgorica 
In accordance with the Article 19 and Article 22 of the Foreign Trade Law (RM OG No. 28/04) the 
Ministry for International Economic Relations a nd European Integration upon receiving opinion from 
the Ministry _____________________________________________, on request of the company __________________________________, issued 
Licence for import of goods 
1.  Company______________________________________________, 
 Register number: ___________________  May import:  title and type of goods _ ____________________ _______________ 
 tariff number ___________________________________________ 
 quantity of goods ________________________________________  value of goods __________________________________________  importing country _______________________________________  country of the origin of the goods ___________________________  Importer of goods _______________________________________ 
 User of goods __________________________________________ 
2.  Import of goods has to be done until_________________  WT/ACC/CGR/7 
Page 102  
 
 3.  In case that company gives up of approval busin ess, it is obligated to in form the Ministry for 
International Economic Relations and European  Integration within 8 days and gives the 
issued licence back within the same period of time.  
Explanation 
Company______________ _________________ submitted a requ est ________year, requesting 
issuance of the licence for import of goods specified in this licence. 
The Ministry for International Economic Relations a nd European Integration take into consideration 
submitted request and opinion from the Mi nistry _________________ _______ as well as all 
documents in this case, estimated that this requ est is justified, and decided as stated above.  
Fee for this licence was paid in accordance with the law. 
                                                                                          
                                                                                          Minister 
                                                                                          Dr Gordana Djurovic   WT/ACC/CGR/7 
 Page 103 
 
 
 Exhibit II.2 – Import Licenses Issued for Environmenta l Protection by the Ministry of Environmental 
Protection and Urban Planning  
Licence for import/export/re-export of wild flora and fauna  
The request for the issuance of licenses for the im port/export /re-export of enda ngered species of wild 
flora and fauna is submitted to the Ministry of Environmental Protection and Urban Planning, along 
with the required documents listed in the request.  The licenses are issued on th e form specified by the 
CITES Convention. 
A) Request for Issuing a License for Import/Export/Re-export of Endangered Species of 
Wild Flora and Fauna 
Request No.  
Received on:  
 
The Republic of Montenegro  The Ministry of Environmenta l Protection and Urban Planning 
PC Vectra, 81000 Podgorica 
Tel. +381 81 482169, Fax. +381 81 234 183 
                                       
REQUEST FOR ISSUING A LICENCE 
(import/export/re-export of endangered sp ecies and the protected species of the  
wild flora and fauna) 
 
 Import  Export  Re-export  Transit  Other 
 
A submitter of a request for issuing the licence  
Name and last name (name of the company) 
Address: Phone/fax 
 Exporter/Importer 
Name and last name (name of the company) 
Address: Phone/fax 
 
State the purpose of import/ export/re-export (e.g. commercial, for the Zoo or botanical garden, circuses, 
travelling exhibitions, scientific purposes, hunting trophy, personal (pet), biomedical research, educational purposes, re-introduction or introduction into the wilderne ss, breeding in captivity or artificial breeding, etc.) 
 
Type of transportation means: 
 Border crossing (custom house): Date of crossing the border 
(approximate): 
Quantity: Number of the 
Annex  
Country of origin: Scientific or a common name of an animal or a plant: 
  Description of the specimen (please state 
whether live animals or plants, body 
parts or products are in question. For live specimen, please state sex, age and 
identify the sign and the number) Number of the licence and the 
date of issuing:  
Quantity: Number of the 
Annex  
Country of origin: Scientific or a common name of an animal or a plant: Description of the specimen (please state 
whether live animals or plants, body 
parts or products are in question. For live specimen, please state sex, age and 
identify the sign and the number) Number of the licence and the 
date of issuing: WT/ACC/CGR/7 
Page 104  
 
 The following items are to be submitted together with this request: 
 (a)  A proof that administrative fee has been paid in amount of € 100 
(b)  For export:  
  - Import licence.  
 - Opinion of the scientific-professional institution th at the export will not threaten the survival of the 
species;  
 - Opinion of the scientific-professional institution that specimen has not been made in a manner that 
would violate state laws  
 - Information about mean of transport and supply; and 
 - Statement of the exporter what is the pu rpose of usage of the specimen of the specie. 
 (c)  For import:  
 
 - Export licence;   - Opinion of the scientific-professional institution th at the import will not threaten the survival of the 
species;  
 - Opinion of the scientific-professional institution that specimen will have adequate treatment.   - Statement of the importer what is the purp ose of usage of the specimen of the specie. 
 
(d)  For re-export and transit:   
 - In case that specie does not originate from our co untry, it is necessary to submit export licence of the 
country of origin; 
 - Opinion of the scientific-professional institution th at the export will not threaten the survival of the 
species;   
 - Opinion of the scientific-professional institution that specimen has not been made in a manner that 
would violate state laws; 
 - Confirmation that specie does not have origin from Serbia and Montenegro (export licence issued by 
competent authorities from country of origin); and 
 - Information about mean of transport and supply. 
 (e)  Other documents in accordance with the Foreign Trade Law   
I hereby state that all the data given in this request and all the submitted documents are true and that I am ready 
to make possible for the competent authorities to check th e data. I also state that the licence and the certificate 
obtained based on this request will be used only for the purposes and for the specimen that this document has been issued for.  
Date and place: __________________________                             Signature    _______________________ 
  WT/ACC/CGR/7 
 Page 105 
 
 
 B) CITES Document on Circulation of Endangered Species of Wild Flora and Fauna 
 
Serbia and Montenegro 
Number of 
Licence 
                                               
                                                       
Convention on International Trade in  Endangered Species of Wild Flora 
and Fauna   
                                                                                                                            □ Export 
□ Import 
□ Re-Export 
□ Other Valid until: 
 
3.  Importer (name, address, country)  4. Exporter (name, address, country) 
 
5.  Special conditions                               
5a. Purpose of the transaction 
and number of the 
operation * or date of 
acquisition** 
 5b.  Security stamp 
 Country Management Authority 
Republic of Montenegro 
Ministry of Environmental Protection and 
Physical Planning 
PC Vektra, 81000 PODGORICA, Montenegro 
Phone +381 81 482169, Fax. +381 81 234183 
7/8. Scientific 
name (genus 
end species) and common 
name of 
animal or 
plant 9. Description 
of 
specimens (age/sex if 
live) 10.  Appendix 
number 
and source 11. Quantity 11a. Total 
exported/ 
Quota 12.  Country 
of 
origin*** number 
and date 
of issue 
of  
licence 12a. Country 
of last re-
export, number 
and date 
of issue 
of  
licence 
       
*Only for specimens of Appendix I species bred in cap tivity of artificially propagated for commercial processes 
** For pre-Convention specimens 
*** Only in case of re-export 
13. This licence is issue               
_________________              __________________                ______________________                                                           
           Place                                     Date                                    Signature                                  Official seal 
14. Export endorsement:                                                          Bill of landing 
                  
     ________________          _______________________                _______________________ 
            Port                                            Date                                        Signature                               Official seal 
 
The codes to be used for box 5a are as follows: 
T Commercial 
Y Zoos 
G Botanical gardens 
Q Circuses and travelling exhibitions 
S Scientific 
H Hunting trophies 
P Personal 
M Biomedical research 
E Educational 
N Reintroduction or introduction into the wild  
B Breeding in captivity or artificial propagation See block 7 Quantity 
A   
B  
 WT/ACC/CGR/7 
Page 106  
 
 The codes to be used for box 10 are as follows: 
W Specimens taken from the wild 
R Specimens originating from ranching operation 
D Appendix I animals bred in captivity for commercial pur pose, or Appendix I plants artificially propagated for 
commercial purpose as well as part of product thereof, e xported under the provisions of Article VII paragraph 4, of 
the Convention 
A Plants that are artificially propagated in accordance with Resolution Conf. 9.18. (Rev), as well as parts and 
products thereof, exported under provisions of Article VII,  paragraph 5 of the Convention (specimens of species 
included in Appendix I if they are not reproduced artif icially for commercial purpose and specimens of species 
included in Appendix II and III) 
C Animals bred captivity in accordance with Resolution C onf. 10.16., as well as parts of product thereof, exported 
under the provisions of Article VII, paragraph 5, of the Convention (specimens of speci es included in Appendix I 
if they are not bred in captivity for commercial purpose and specimens of species included in Appendix 11 and III) 
F Animals born in captivity (FI or subsequent generati ons) but which do not fulfil the definition of "bread of 
captivity" in resolution Conf. 10.16., as  well as parts and products thereof 
U Source unknowns (must be justified) 
I Confiscated or seized specimens 
 
Licenses for import of waste 
A written request for a licence for the import of waste is submitted along with the documentation 
listed below.  The form of the licence for the import of waste is not prescribed.  
1. Information (notification) about trans-border movement of the waste; 
2. Document about the waste movement; 
3. Certificate of characterization (description) of the waste; 
4. A contract between the waste importer and exporter; 
5. A contract between a waste importer and a processor4, in case the importer is not the 
processor; 
6. Proof that the importer, exporter and transporte r of waste are registered for conducting those 
activities; 
7. Statement of the waste importer about the type, quantity and ingredients of the waste, place 
and technological process from which the waste was obtained, as well as the reasons for its 
export; 
8. The program for ecological management of the waste–safe for the entity registered for waste 
disposal;  
9. The statement of the processor that the imported waste of a particular quality does not exist in 
the domestic market circulation in the required quantities; 
10. The statement and the proof of the processor about  the type of waste that will be produced by 
its processing, and about the methods of its disposal; 
11. Data about the tariff number of the customs tariff, way of transportation and delivery of the 
waste (one or more shipments); 
12. Data about the border crossing where the import will be performed, time of arrival of the 
waste to the border crossing and the waste m ovement routs from the border crossing to the 
customs house and further to the processor; and 
13. A proof that the administrative tax has been paid. 
 
                                                      
4 A person or company processing the waste.  WT/ACC/CGR/7 
 Page 107 
 
 
 Licenses for import of substances which deplete ozone lawyer 
The form of the licence for the import of substances which deplete ozone lawyer is not prescribed. 
The documents necessary for issuing licenses for import of substances which deplete ozone lawyer 
are as follows: 
1.  A written request for import of substances which deplete ozone lawyer 
 - Date about importer/exporter of goods  (name, address, register number); 
 - Name and type of goods;  - Tariff number;  - Quantity of goods in unit of measure;  - Importing country (the country fro m which the goods is imported); and 
 - Border crossing. 
2.  Invoice of goods 
3.  Proof that administrative fee has been paid WT/ACC/CGR/7 
Page 108  
 
 Exhibit II.3 - Licenses issued by the Ministry of Health
 
A importer must submit following documents for issuance of import licence:  
− A request for issuance of licence for import on letterhead of the importer; 
− Name and type of products; 
− Quantity of goods in unit of measure; 
− Value of goods in Euros; 
− Indicate country of origin, producer of goods and exporter of goods; 
− Invoice of goods; 
− Statement of final user; and 
− Appropriate certificate for products. 
A)   Form of licence for import of medicine  
Republic of Montenegro 
Government of the Republic of Montenegro 
The Ministry of Health Number: 02/50- Podgorica, Date: __________ 
In accordance with the Article 60 and 61 of the Law on Medicine (RM OG No.80/04), Article 11 and 
22 of the Foreign Trade Law (RM OG No.28/04) and Article 1 and 2 of the Decision on Control List 
for Export and Import of Goods (RM OG No. 44/04), pursuant request no. ____________ from ________________ the Ministry of Health issues  
LICENCE FOR IMPORT OF MEDICINE 
1. _______________________________ may import following medicine:  
Tariff item Unit of 
measure Quantity Name of article, form and 
packaging Price Total value 
      
      
      
      
      
      
 
Value of goods from the customs declaration: _____________________Euros Discount _______________Euros Total value of import ________________Euros 
2.  Importer of medicine:  ______________________________ 
3.  Producer of medicine:  ______________________________ 4.  Exporter of medicine:  ______________________________ 5.  User of medicine:  ______________________________ 
In accordance with this specification the medicine are exempt for VAT payment.  
This licence can be used in period of four months fr om the day of issuance, but not later than by the 
end of current year.   WT/ACC/CGR/7 
 Page 109 
 
 
 Importer is obligated to submit the proof to this Mi nistry about realization of import from this licence 
not later than 15 days after import. 
Medicines which are subject of import pursuant this licence may not be placed in circulation at the 
territory of the Republic of Montenegro without  appropriate proofs of quality for each imported 
shipment. 
This decision is not further administratively a ppealable, but the importer may submit complaint in 
administrative dispute procedure before the Administrative Court of the Republic of Montenegro within 30 days of the day of receiving the licence. 
Minister 
Dr Miodrag Pavlicic  WT/ACC/CGR/7 
Page 110  
 
 B)  Form of licence for import of medical devices  
Republic of Montenegro 
Ministry of Health Number: 02/50- Podgorica, Date: __________ 
In accordance with the Article 39 of the Law on Me dical Devices (RM OG No.79/04), Article 11 and 
22 of the Foreign Trade Law (RM OG No.28/04) , Article 27 of the Law on Value Add Taxes 
(RM OG No.65/01) and Article 1 and 2 of the De cision on Control List for Export and Import of 
Goods (RM OG No. 44/04), pursuant request no. ______________from ___________ the Ministry of Health issues  
LICENCE FOR IMPORT OF MEDICAL DEVICES 
1. ____________________ ______ may import following medical devices: 
 
Tariff item Name of article, form 
and packaging Unit of 
measure Quantity Price Total value 
      
      
      
      
      
      
 
Total value of import ________________Euros 
2.  Importer of medical devices:  ______________________________ 
3.  Producer of medical devices:  ______________________________ 4.  Exporter of medical devices:  ______________________________ 5.  User of medical devi ces:  ___________ ___________________ 
In accordance with this specification the medi cal devices are exempt for VAT payment.  
This licence can be used in period of four months fr om the day of issuance, but not later than by the 
end of current year.  
Importer is obligated to submit the proof to this Mi nistry about realization of import from this licence 
not later than 15 days after import. 
Medical devices which are subject of import pursuant this licence may not be placed in circulation at 
the territory of the Republic of Montenegro wit hout appropriate proofs of  quality for each imported 
shipment. 
This decision is not further administratively a ppealable, but the importer may submit complaint in 
administrative dispute procedure before the Administrative Court of the Republic of Montenegro within 30 days of the day of receiving the licence. 
Minister 
Dr Miodrag Pavlicic   WT/ACC/CGR/7 
 Page 111 
 
 
 C)  Form of licence for import of goods  
Republic of Montenegro 
Ministry of Health Number: 02/50- Podgorica, Date: __________ 
In accordance with the Article 11 and 22 of the Fo reign Trade Law (RM OG No.28/04), and Article 1 
and 2 of the Decision on Classifying Goods on Forms of Import and Export (RM OG No. 44/04), 
pursuant request no. ______________from ___________ the Ministry of Health issues  
LICENCE FOR IMPORT OF GOODS 
1. __________________________ may import following goods:  
Tariff item Quantity Unit of 
measure Name of article, form 
and packaging Price Total value 
      
      
      
      
      
      
 
Total value of import ________________Euros 
2.  Importer of goods:  ______________________________ 
3.  Producer of goods:  ______________________________ 
4.  Exporter of goods:  ______________________________ 
5.  User of goods:   ______________________________ 
This licence can be used in period of four months fr om the day of issuance, but not later than by the 
end of current year. 
This decision is not further administratively a ppealable, but the importer may submit complaint in 
administrative dispute procedure before the Administrative Court of the Republic of Montenegro 
within 30 days of the day of receiving the licence. 
Minister 
Dr Miodrag Pavlicic   WT/ACC/CGR/7 
Page 112  
 
 Exhibit II.4 – Import Approvals Issued by the Ministry of Agriculture Forestry and Water 
Management  
Necessary documents for issuing approvals for im port of pesticides, fertilizers and seeds and seedling 
material agriculture and woody plant are: 
1.  A written request for import  
 - Importer of goods (name, address, register number); 
 - Country of origin;  - Quantity of goods in unit of measure;  - Means of transport;  - The purpose of import; and 
 - Border crossing. 
2.  Invoice of goods 
3.  Registration of firm 4.  Proof that administrative fee has been paid  WT/ACC/CGR/7 
 Page 113 
 
 
 ANNEX 3 
Implementation and Administration of  the Customs Valuation Agreement  
1.  Questions concerning article 1 
(a)  Sale between related parties:  (i)  Are sales between related parties subject to special provisions? 
Answer:
 
Yes.  For details please see Article 30 of the Customs Law. 
 (ii) Is the fact of inter-company prices prima facie considered as grounds for 
regarding the respective prices as being influenced?  
Answer:  
Under Article 30, paragraph 4 of the Customs Law inter-company prices are not prima facie 
considered as grounds for regardi ng the respective prices as influenced. 
 (iii) What is the provision for giving the communication of the aforementioned 
grounds in writing if the importer so requests? (Article 1.2(a))  
Answer:  
Under Article 30, paragraph 6 of the Customs Law if  the declarant so requests, the customs authorities 
shall in writing communicate him the grounds due to  which the transaction value was not accepted. 
(iv) How has Article 1.2(b) been implemented? 
Answer:  
The provision of Article 30, paragraph 7 is in compliance with Article 1.2(b) of the Valuation 
Agreement. 
(b)  Price of lost or damaged goods:  Are there any special provisions or practical 
arrangements concerning the valuation of lost or damaged goods? 
Answer:  
Under Article 41, paragraph 2 of the Customs Law the customs value of the goods that are damaged 
before being released to the declarant are to be determined by reducing the agreed price, reduction 
corresponding to the damage, shown as percentage.  
2.   How has the provision of Article 4 to a llow the importer an option to reverse the order 
of application of Articles 5 and 6 been implemented?  
Answer:  
Article 34, paragraph 2 of the Cust oms Law implements this provision. 
3.  How has article 5.2 been implemented? WT/ACC/CGR/7 
Page 114  
 
 Answer:
 
Article 35, paragraph 3, of the Cust oms Law implements this provision. 
4.  How has article 6.2 been implemented? 
Answer:  
Article 36 of the Customs Law implements this provision. 
5.  Questions concerning Article 7: (a)  What provisions have been made for making value determination pursuant to Article 7? 
Answer:
 
These provisions have been implemented in  Article 37 of the Customs Law.  
(b)  What is the provision for informing the importer of the Customs Value determined 
under Article 7?  
Answer:  
There is specific provision with respect to the Artic le 7 of the Valuation Agreement (Article 37 of the 
Customs Law).  Under Article 37 paragraph 3 of the Customs Law, at the declarant's initiative, the 
customs authorities shall notify the declarant of the customs value determined pursuant to the 
provisions of this Article and of the method used to determine the value. 
(c)  Are the prohibitions found in Article 7.2 delineated? 
Answer:  
The prohibitions found in Article 7.2 are set forth in Article 37, paragraph 2 of the Customs Law. 
6.  How have the options found in Article 8.2 been handled?  In the case of f.o.b. 
application, are ex-factor y prices also accepted? 
Answer:  
Article 38 of the Customs Law provides that expenses (i ncluding transport, loading and insurance),  to 
the extent that they are incurred by the buyer but are not included in the price actually paid or payable, are to be added to the transaction value; thus the basis is CIF, not FOB. There is no provision allowing 
the use of FOB or EXW prices. 
7.   Where is the rate of exchange published, as required by Article 9.1? 
Answer:
 
Under Article 45 of the Customs Law, where factors used to determine the customs value of goods are 
expressed in a currency other than that of the Republic, the rate of exchange to be used shall be that 
duly published on the day the customs debt is chargeable.  
8.  What steps have been taken to ensure confidentiality, as required by Article 10?  WT/ACC/CGR/7 
 Page 115 
 
 
 Answer:  
The provision of Article 16 of the Customs Law cont ains provisions in compliance with Article 10. 
9.   Questions concerning article 11: 
(a)  What rights of appeal are open to the importer or any other person? 
Answer:  
Under Article 8, paragraph 3 of the Customs Law, an  appeal may be lodged against the first-instance 
decision issued by th e customs authorities. 
(b)  How is he to be informed of his right to further appeal?  
Answer:  
Under the Law on General Administrative Procedure each administrative decision, including those of  
customs authorities, must be made in writing, must contain notification on the right of further appeal 
an must be served to the interested party (parties). 
10.  Provide information on the publication, as required by article 12 of: 
(a) (i)  The relevant national laws: 
Answer:  
All Laws and sub-legal acts are published in the "Off icial Gazette of the Republic of Montenegro."  
The Customs Law was published in the RM OG No. 7/02; 38/02; 72/02; 21/03; 31/03. 
 (ii)  The regulations concerning the application of the Agreement: 
Answer:  
The Decree on Implementation of the Customs Law (RM OG 15/03) provides further details 
concerning the application of the Customs Law, and consequently the Agreement. 
 (iii)  The judicial decisions and administrative rulings of general application relating 
to the Agreement. 
Answer:  
In general, under the principles of law observed in Montenegro judicial decisions and administrative 
rulings are not of general application, but rather  pertain to specific cases and as such, they are not 
published. The only judicial decisions of general application are those of the Constitutional Court, 
which are published in the Official Gazette. 
(iv) General or specific laws being referred to in the rules of implementation or 
application: 
Answer:  
All such laws have been published in the releva nt Official Gazette. Please see Memorandum on 
Foreign Trade Regime-Annex 2 for citations to specific laws. WT/ACC/CGR/7 
Page 116  
 
 (b)  Is the publication of further rules anti cipated? Which topics would they cover? 
Answer:
 
Changes to the Customs Decrees in order to bring all charges into compliance with GATT Art. 8, and 
to incorporate a few Interpretive Not es that were omitted, are anticipated. 
11.  Questions concerning Article 13: 
(a)  How is the obligation from Article 13 (last sentence) being dealt with in the respective 
legislation? 
Answer:  
Article 42 of the Customs Law allows the release of  goods before the final determination of the 
customs value, provided that the payment of cust oms duties is secured in the amount of a probable 
customs debt. 
(b)  Have additional explanations been laid down? 
Answer:  
Articles 189-200 of the Customs Law regulate in detail application of the security in the customs 
procedures. 
12.  Questions concerning Article 16: (a)  Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was determined? 
Answer:
 
Yes.  Please see Article 30, paragraph 6 and Article 37 paragraph 3 of the Customs Law. 
(b)  Are there any further regulations concerning an above-mentioned request? 
Answer:  
No.  
13.  How have the Interpretative Not es of the Agreement been included? 
Answer:  
With minor exceptions, the Interpretative notes ha ve been included in the Customs Law and its 
Implementing Regulation.  The remaining IN's w ill be incorporated in the near future.   
14.  How have the provisions of the Decision of 26 April 1984 on the Treatment of Interest 
Charges in the Customs Value of Imported  Goods (Val/6/Rev.1) been implemented?  WT/ACC/CGR/7 
 Page 117 
 
 
 Answer:  
These provisions have been implemented by inclus ion in the Article 39, subparagraph 3 of the 
Customs Law. 
15.  For those countries applying paragraph 2 of the Decision of 24 September 1984 on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment (Val/8), 
how have the provisions of this paragraph been implemented? 
Answer:  
These provisions have been implemented by incl usion in the Article 43 of the Customs Law. 
 
 
 
 WT/ACC/CGR/7 
Page 118  
 
 ANNEX 4 
List of Goods Subject to Import and Export Quality Control
 
Following table contains tariff numbers of 53 categor ies of goods subject to import quality control in 
HS 2002: 
Description of products Tariff number 
Meat of bovine animals, fresh or chilled: 0201; 0201 10; 0201 10 00 10; 0201 10 00 20; 
0201 10 00 90; 0201 20; 0201 20 20 10;  
0201 20 20 20; 0201 20 20 90; 0201 20 30 10; 
0201 20 30 20; 0201 20 30 90; 0201 20 50 10; 
0201 20 50 20; 0201 20 50 90; 0201 20 90 10; 0201 20 90 20; 0201 20 90 90; 0201 30;  
0201 30 00 10; 0201 30 00 20; 0201 30 00 90 
Meat of bovine animals, frozen: 0202; 0202 10; 0202 10 00 10; 0202 10 00 20; 
0202 10 00 90; 0202 20; 0202 20 10 10;  0202 20 10 20; 0202 20 10 90; 0202 20 30 10; 
0202 20 30 20; 0202 20 30 90; 0202 20 50 10; 
0202 20 50 20; 0202 20 50 90; 0202 20 90 10; 0202 20 90 20; 0202 20 90 90; 0202 30;  
0202 30 10 10; 0202 30 10 20; 0202 30 10 90; 
0202 30 50 10; 0202 30 50 20; 0202 30 50 90; 0202 30 90 10; 0202 30 90 20; 0202 30 90 90 
Meat of swine, fresh, chilled or frozen: 0203; 0203 11; 0203 11 10 00; 0203 11 90 00; 
0203 12; 0203 12 11 00; 0203 12 19 00;  
0203 12 90 00; 0203 19; 0203 19 11 00;  0203 19 13 00; 0203 19 15 00; 0203 19 55 00; 
0203 19 59 00; 0203 19 90 00; 0203 21;  
0203 21 10 00; 0203 21 90 00; 0203 22;  
0203 22 11 00; 0203 22 19 00; 0203 22 90 00; 
0203 29; 0203 29 11 00; 0203 29 13 00;  0203 29 15 00; 0203 29 55 00; 0203 29 59 00; 
0203 29 90 00 
Meat of sheep or goats, fresh, chilled or frozen: 0204; 0204 10 00 00; 0204 21 00 00; 0204 22; 
0204 22 10 00; 0204 22 30 00; 0204 22 50 00; 0204 22 90 00; 0204 23 00 00; 0204 30 00 00; 
0204 41 00 00; 0204 42; 0204 42 10 00;  
0204 42 30 00; 0204 42 50 00; 0204 42 90 00; 0204 43; 0204 43 10 00; 0204 43 90 00 
Meat of goats: 0204 50; 0204 50 11 00; 0204 50 13 00;  
0204 50 15 00; 0204 50 19 00; 0204 50 31 00; 
0204 50 39 00; 0204 50 51 00; 0204 50 53 00; 0204 50 55 00; 0204 50 59 00; 0204 50 71 00; 
0204 50 79 00 
Meat of horses, asses, mules or hinies, fresh, chilled or frozen: 0205; 0205 00 20 00; 0205 00 80 00 
Eddible offal of bovine animals,  swine, sheep, goats, horses, 
asses, mules or hinnies, fresh, chilled or frozen: 0206; 0206 10; 0206 10 10 00; 0206 10 91 00; 
0206 10 95 00; 0206 10 99 00; 0206 21 00 00; 0206 22 00 00; 0206 29; 0206 29 10 00;  
0206 29 91 00; 0206 29 99 00; 0206 30 00 00; 
0206 41 00 00; 0206 49; 0206 49 20 00;  
0206 49 80 00; 0206 80; 0206 80 10 00;  
0206 80 91 00; 0206 80 99 00; 0206 90;  0206 90 10 00; 0206 90 91 00; 0206 90 99 00  WT/ACC/CGR/7 
 Page 119 
 
 
 Description of products Tariff number 
Meat and edible offal, of the poultry of heading 0105, fresh, 
chilled or frozen: 0207; 0207 11; 0207 11 10 00; 0207 11 30 00; 
0207 11 90 00; 0207 12; 0207 12 10 00;  0207 12 90 00; 0207 13; 0207 13 10 00;  
0207 13 20 00; 0207 13 30 00; 0207 13 40 00; 
0207 13 50 00; 0207 13 60 00; 0207 13 70 00; 
0207 13 91 00; 0207 13 99 00; 0207 14;  
0207 14 10 00; 0207 14 20 00; 0207 14 30 00; 0207 14 40 00; 0207 14 50 00; 0207 14 60 00; 
0207 14 70 00; 0207 14 91 00; 0207 14 99 00; 
0207 24; 0207 24 10 00; 0207 24 90 00;  0207 25; 0207 25 10 00; 0207 25 90 00;  
0207 26; 0207 26 10 00; 0207 26 20 00;  
0207 26 30 00; 0207 26 40 00; 0207 26 50 00; 0207 26 60 00; 0207 26 70 00; 0207 26 80 00; 
0207 26 91 00; 0207 26 99 00; 0207 27;  
0207 27 10 00; 0207 27 20 00; 0207 27 30 00; 0207 27 40 00; 0207 27 50 00; 0207 27 60 00; 
0207 27 70 00; 0207 27 80 00; 0207 27 91 00; 
0207 27 99 00; 0207 32; 0207 32 11 00;  0207 32 15 00; 0207 32 19 00; 0207 32 51 00; 
0207 32 59 00; 0207 32 90 00; 0207 33;  
0207 33 11 00; 0207 33 19 00; 0207 33 51 00; 0207 33 59 00; 0207 33 90 00; 0207 34;  
0207 34 10 00; 0207 34 90 00; 0207 35;  
0207 35 11 00; 0207 35 15 00; 0207 35 21 00; 0207 35 23 00; 0207 35 25 00; 0207 35 31 00; 
0207 35 41 00; 0207 35 51 00; 0207 35 53 00; 
0207 35 61 00; 0207 35 63 00; 0207 35 71 00; 
0207 35 79 00; 0207 35 91 00; 0207 35 99 00; 
0207 36; 0207 36 11 00; 0207 36 15 00;  0207 36 21 00; 0207 36 23 00; 0207 36 25 00; 
0207 36 31 00; 0207 36 41 00; 0207 36 51 00; 
0207 36 53 00; 0207 36 61 00; 0207 36 63 00; 0207 36 71 00; 0207 36 79 00; 0207 36 81 00; 
0207 36 85 00; 0207 36 89 00; 0207 36 90 00 
Other meat and edible meat offal, chilled or frozen: 0208; 0208 10; 0208 10 11 00; 0208 10 19 00; 
0208 10 90 00; 0208 20 00 00; 0208 30 00 00; 0208 40; 0208 40 10 00; 0208 40 90 00; 
0208 50 00 00; 0208 90; 0208 90 10 00; 
0208 90 20 00; 0208 90 40 00; 0208 90 55 00; 0208 90 60 00; 0208 90 95 00 
Pig fat, free of lean meet, and poultry fat, not rendered or 
otherwise extracted, fresh, chilled, frozen, salted, in brine, 
dried or smoked: 0209; 0209 00 11 00; 0209 00 19 00;  
0209 00 30 00; 0209 00 90 00 WT/ACC/CGR/7 
Page 120  
 
 Description of products Tariff number 
Meat and edible meat offal, salted, in brine, dried or smoked; 
edible flours and meals of meat or meat offal: 0210; 0210 11; 0210 11 11 00; 0210 11 19 00; 
0210 11 31 00; 0210 11 39 00; 0210 11 90 00; 0210 12; 0210 12 11 00; 0210 12 19 00; 
0210 12 90 00; 0210 19; 0210 19 10 00; 
0210 19 20 00; 0210 19 30 00; 0210 19 40 00; 
0210 19 50 00; 0210 19 60 00; 0210 19 70 00; 
0210 19 81 00; 0210 19 89 00; 0210 19 90 00; 0210 20; 0210 20 10 00; 0210 20 90 00; 
0210 91 00 00; 0210 92 00 00; 0210 93 00 00; 
0210 99; 0210 99 10 00; 0210 99 21 00; 0210 99 29 00; 0210 99 31 00; 0210 99 39 00; 
0210 99 41 00; 0210 99 49 00; 0210 99 51 00; 
0210 99 59 00; 0210 99 60 00; 0210 99 71 00; 0210 99 79 00; 0210 99 80 00; 0210 99 90 00; 
Live fish: 0301; 0301 10; 0301 10 10 00; 0301 10 90 00 
0301 91; 0301 91 10 00; 0301 91 90 00; 
0301 92 00 00; 0301 93 00 00; 0301 99; 0301 99 11 00; 0301 99 19 00; 0301 99 90 00 
Fish, fresh or chilled, excluding fish fillets and other fish meat 
of heading 0304: 0302; 0302 11; 0302 11 10 00; 0302 11 20 00; 
0302 11 80 00; 0302 12 00 00; 0302 19 00 00; 
0302 21; 0302 21 10 00; 0302 21 30 00; 0302 21 90 00; 0302 22 00 00; 0302 23 00 00; 
0302 29; 0302 29 10 00; 0302 29 90 00; 
0302 31; 0302 31 10 00; 0302 31 90 00; 0302 32; 0302 32 10 00; 0302 32 90 00; 
0302 33; 0302 33 10 00; 0302 33 90 00;  
0302 34; 0302 34 10 00; 0302 34 90 00; 
0302 35; 0302 35 10 00; 0302 35 90 00; 
0302 36; 0302 36 10 00; 0302 36 90 00; 0302 39; 0302 39 10 00; 0302 39 90 00; 
0302 40 00 00; 0302 50; 0302 50 10 00; 
0302 50 90 00; 0302 61; 0302 61 10 00 0302 61 30 00; 0302 61 80 00; 0302 62 00 00; 
0302 63 00 00; 0302 64 00 00; 0302 65; 
0302 65 20 00; 0302 65 50 00; 0302 65 90 00; 0302 66 00 00; 0302 69; 0302 69 11 00;  
0302 69 19 00; 0302 69 21 00; 0302 69 25 00; 
0302 69 31 00; 0302 69 33 00; 0302 69 35 00; 0302 69 41 00; 0302 69 45 00; 0302 69 51 00; 
0302 69 55 00; 0302 69 61 00; 0302 69 66 00; 
0302 69 67 00; 0302 69 68 00; 0302 69 69 00; 0302 69 75 00; 0302 69 81 00; 0302 69 85 00; 
0302 69 86 00; 0302 69 87 00; 0302 69 88 00; 
0302 69 91 00; 0302 69 92 00; 0302 69 94 00; 0302 69 95 00; 0302 69 99 00; 0302 70 00 00  WT/ACC/CGR/7 
 Page 121 
 
 
 Description of products Tariff number 
Fish, frozen, excluding fish fillets and other fish meat of 
heading 0304: 0303; 0303 11 00 00; 0303 19 00 00; 0303 21; 
0303 21 10 00; 0303 21 20 00; 0303 21 80 00; 0303 22 00 00; 0303 29 00 00; 0303 31; 
0303 31 10 00; 0303 31 30 00; 0303 31 90 00; 
0303 32 00 00; 0303 33 00 00; 0303 39; 
0303 39 10 00; 0303 39 30 00; 0303 39 70 00; 
0303 41; 0303 41 11 00; 0303 41 13 00; 0303 41 19 00; 0303 41 90 00; 0303 42; 
0303 42 12 00; 0303 42 18 00; 0303 42 32 00; 
0303 42 38 00; 0303 42 52 00; 0303 42 58 00; 0303 42 90 00; 0303 43; 0303 43 11 00; 
0303 43 13 00; 0303 43 19 00; 0303 43 90 00; 
0303 44; 0303 44 11 00; 0303 44 13 00;  0303 44 19 00; 0303 44 90 00; 0303 45; 
0303 45 11 00; 0303 45 13 00; 0303 45 19 00; 
0303 45 90 00; 0303 46: 0303 46 11 00; 0303 46 13 00; 0303 46 19 00; 0303 46 90 00; 
0303 49; 0303 49 31 00; 0303 49 33 00; 
0303 49 39 00; 0303 49 80 00; 0303 50 00 00; 0303 60; 0303 60 11 00; 0303 60 19 00; 
0303 60 90 00; 0303 71; 0303 71 10 00; 
0303 71 30 00; 0303 71 80 00; 0303 72 00 00; 0303 73 00 00; 0303 74; 0303 74 30 00; 
0303 74 90 00; 0303 75; 0303 75 20 00; 
0303 75 50 00; 0303 75 90 00; 0303 76 00 00; 0303 77 00 00; 0303 78; 0303 78 11 00; 
0303 78 12 00; 0303 78 13 00; 0303 78 19 00; 
0303 78 90 00; 0303 79; 0303 79 11 00; 
0303 79 19 00; 0303 79 21 00; 0303 79 23 00; 
0303 79 29 00; 0303 79 31 00; 0303 79 35 00; 0303 79 37 00; 0303 79 41 00; 0303 79 45 00; 
0303 79 51 00; 0303 79 55 00; 0303 79 58 00; 
0303 79 65 00; 0303 79 71 00; 0303 79 75 00; 0303 79 81 00; 0303 79 83 00; 0303 79 85 00; 
0303 79 87 00; 0303 79 88 00; 0303 79 91 00; 
0303 79 92 00; 0303 79 93 00; 0303 79 94 00; 0303 79 98 00; 0303 80; 0303 80 10 00; 
0303 80 90 00 WT/ACC/CGR/7 
Page 122  
 
 Description of products Tariff number 
Fish fillets and other fish meat (whether or not minced), fresh, 
chilled or frozen: 0304; 0304 10; 0304 10 13 00; 0304 10 15 00; 
0304 10 17 00; 0304 10 19 00; 0304 10 31 00; 0304 10 33 00; 0304 10 35 00; 0304 10 38 00; 
0304 10 91 00; 0304 10 97 00; 0304 10 98 00; 
0304 20; 0304 20 13 00; 0304 20 15 00; 
0304 20 17 00; 0304 20 19 00; 0304 20 21 00; 
0304 20 29 00; 0304 20 31 00; 0304 20 33 00; 0304 20 35 00; 0304 20 37 00; 0304 20 41 00; 
0304 20 43 00; 0304 20 45 00; 0304 20 51 00; 
0304 20 53 00; 0304 20 55 00; 0304 20 56 00; 0304 20 58 00; 0304 20 59 00; 0304 20 61 00; 
0304 20 69 00; 0304 20 71 00; 0304 20 73 00; 
0304 20 75 00; 0304 20 79 00; 0304 20 83 00; 0304 20 85 00; 0304 20 87 00; 0304 20 88 00; 
0304 20 91 00; 0304 20 94 00; 0304 90; 
0304 90 05 00; 0304 90 10 00; 0304 90 22 00; 0304 90 31 00; 0304 90 35 00; 0304 90 38 00; 
0304 90 39 00; 0304 90 41 00; 0304 90 45 00; 
0304 90 48 00; 0304 90 51 00; 0304 90 55 00; 0304 90 57 00; 0304 90 59 00; 0304 90 61 00; 
0304 90 65 00; 0304 90 97 00 
Fish, dried, salted or in brine; smoked fish, whether or not 
cooked before or during the smoking process; flours meals and pellets of fish, fit for human consumption: 0305; 0305 10 00 00; 0305 20 00 00; 0305 30; 
0305 30 11 00; 0305 30 19 00; 0305 30 30 00; 0305 30 50 00; 0305 30 90 00; 0305 41 00 00; 
0305 42 00 00; 0305 49; 0305 49 10 00; 
0305 49 20 00; 0305 49 30 00; 0305 49 45 00; 
0305 49 50 00; 0305 49 80 00; 0305 51; 
0305 51 10 00; 0305 51 90 00; 0305 59; 0305 59 11 00; 0305 59 19 00; 0305 59 30 00; 
0305 59 50 00; 0305 59 70 00; 0305 59 80 00; 
0305 61 00 00: 0305 62 00 00; 0305 63 00 00; 0305 69; 0305 69 10 00; 0305 69 30 00; 
0305 69 50 00; 0305 69 80 00 
Crustaceans, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine;  crustaceans, in shell, cooked 
by steaming or by boiling in water, whether or not chilled, 
frozen, dried, salted or in brine; flours, meals and pellets of 
crustaceans, fit for human consumption: 0306; 0306 11; 0306 11 10 00; 0306 11 90 00; 
0306 12; 0306 12 10 00; 0306 12 90 00; 0306 13; 0306 13 10 00; 0306 13 30 00; 
0306 13 40 00; 0306 13 50 00; 0306 13 80 00; 
0306 14; 0306 14 10 00; 0306 14 30 00; 0306 14 90 00; 0306 19; 0306 19 10 00; 
0306 19 30 00; 0306 19 90 00; 0306 21 00 00; 
0306 22; 0306 22 10 00; 0306 22 91 00; 0306 22 99 00; 0306 23; 0306 23 10 00; 
0306 23 31 00; 0306 23 39 00; 0306 23 90 00; 
0306 24; 0306 24 30 00; 0306 24 80 00; 0306 29; 0306 29 10 00; 0306 29 30 00; 
0306 29 90 00  WT/ACC/CGR/7 
 Page 123 
 
 
 Description of products Tariff number 
Molluscs, whether in shell or not, live, fresh, chilled, frozen, 
dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, 
salted or in brine; flours, meals and pellets of aquatic 
invertebrates other than crustaceans, fit for human 
consumption: 0307; 0307 10; 0307 10 10 00; 0307 10 90 00; 
0307 21 00 00; 0307 29; 0307 29 10 00; 0307 29 90 00; 0307 31; 0307 31 10 00; 
0307 31 90 00; 0307 39; 0307 39 10 00; 
0307 39 90 00; 0307 41; 0307 41 10 00; 
0307 41 91 00; 0307 41 99 00; 0307 49; 
0307 49 01 00; 0307 49 11 00; 0307 49 18 00; 0307 49 31 00; 0307 49 33 00; 0307 49 35 00; 
0307 49 38 00; 0307 49 51 00; 0307 49 59 00; 
0307 49 71 00; 0307 49 91 00; 0307 49 99 00; 0307 51 00 00; 0307 59; 0307 59 10 00; 
0307 59 90 00; 0307 60 00 00; 0307 91 00 00; 
0307 99; 0307 99 11 00; 0307 99 13 00; 0307 99 15 00; 0307 99 18 00; 0307 99 90 00 
Milk and cream, not concentrated nor containing added sugar 
or other sweetening matter: 0401; 0401 10; 0401 10 10 00; 0401 10 90 00; 
0401 20; 0401 20 11 00; 0401 20 19 00; 
0401 20 91 00; 0401 20 99 00; 0401 30; 0401 30 11 00; 0401 30 19 00; 0401 30 31 00; 
0401 30 39 00; 0401 30 91 00; 0401 30 99 00 
Milk and cream, concentrated or containing added sugar or 
other  sweetening matter: 0402; 0402 10; 0402 10 11 00; 0402 10 19 00; 
0402 10 91 00; 0402 10 99 00; 0402 21; 0402 21 11 00; 0402 21 17 00; 0402 21 19 00; 
0402 21 91 00; 0402 21 99 00; 0402 29; 
0402 29 11 00; 0402 29 15 00; 0402 29 19 00; 0402 29 91 00; 0402 29 99 00; 0402 91; 
0402 91 11 00; 0402 91 19 00; 0402 91 31 00; 
0402 91 39 00; 0402 91 51 00; 0402 91 59 00; 
0402 91 91 00; 0402 91 99 00; 0402 99; 
0402 99 11 00; 0402 99 19 00; 0402 99 31 00; 0402 99 39 00; 0402 99 91 00; 0402 99 99 00 
Buttermilk, curdled milk and cream, yogurt, kephir and other 
fermented or  acidified milk  and cream, whether or not 
concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: 0403; 0403 10; 0403 10 11 00; 0403 10 13 00; 
0403 10 19 00; 0403 10 31 00; 0403 10 33 00; 
0403 10 39 00; 0403 10 51 00; 0403 10 53 00; 0403 10 59 00; 0403 10 91 00; 0403 10 93 00; 
0403 10 99 00; 0403 90; 0403 90 11 00;  
0403 90 13 00; 0403 90 19 00; 0403 90 31 00; 0403 90 33 00; 0403 90 39 00; 0403 90 51 00; 
0403 90 53 00; 0403 90 59 00; 0403 90 61 00; 
0403 90 63 00; 0403 90 69 00; 0403 90 71 00; 0403 90 73 00; 0403 90 79 00; 0403 90 91 00; 
0403 90 93 00; 0403 90 99 00 
Whey, whether or not concentrated or containing added sugar 
or other sweetening matter; products consisting of natural milk constituents,  whether or not containing added sugar or other 
sweetening matter, not elsewhere specified or included:  0404; 0404 10; 0404 10 02 00; 0404 10 04 00; 
0404 10 06 00; 0404 10 12 00; 0404 10 14 00; 0404 10 16 00; 0404 10 26 00; 0404 10 28 00; 
0404 10 32 00; 0404 10 34 00; 0404 10 36 00; 
0404 10 38 00; 0404 10 48 00; 0404 10 52 00; 
0404 10 54 00; 0404 10 56 00; 0404 10 58 00; 
0404 10 62 00; 0404 10 72 00; 0404 10 74 00; 0404 10 76 00; 0404 10 78 00; 0404 10 82 00; 
0404 10 84 00; 0404 90; 0404 90 21 00; 
0404 90 23 00; 0404 90 29 00; 0404 90 81 00; 0404 90 83 00; 0404 90 89 00 WT/ACC/CGR/7 
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 Description of products Tariff number 
Butter and other fats and oils derived from milk; dairy spreads: 0405; 0405 10; 0405 10 11 00; 0405 10 19 00; 
0405 10 30 00; 0405 10 50 00; 0405 10 90 00; 0405 20; 0405 20 10 00; 0405 20 30 00; 
0405 20 90 00; 0405 90; 0405 90 10 00; 
0405 90 90 00 
Cheese and curd: 0406; 0406 10; 0406 10 20 00; 0406 10 80 00; 
0406 20; 0406 20 10 00; 0406 20 90 00; 
0406 30; 0406 30 10 00; 0406 30 31 00;  0406 30 39 00; 0406 30 90 00; 0406 40; 
0406 40 10 00; 0406 40 50 00; 0406 40 90 00; 
0406 90; 0406 90 01 00; 0406 90 02 00; 0406 90 03 00; 0406 90 04 00; 0406 90 05 00; 
0406 90 06 00; 0406 90 13 00; 0406 90 15 00; 
0406 90 17 00; 0406 90 18 00; 0406 90 19 00; 0406 90 21 00; 0406 90 23 00; 0406 90 25 00; 
0406 90 27 00; 0406 90 29 00; 0406 90 31 00; 
0406 90 33 00; 0406 90 35 00; 0406 90 37 00; 0406 90 39 00; 0406 90 50 00; 0406 90 61 00; 
0406 90 63 00; 0406 90 69 00; 0406 90 73 00; 
0406 90 75 00; 0406 90 76 00; 0406 90 78 00; 0406 90 79 00; 0406 90 81 00; 0406 90 82 00; 
0406 90 84 00; 0406 90 85 00; 0406 90 86 00; 
0406 90 87 00; 0406 90 88 00; 0406 90 93 00; 0406 90 99 00 
Birds' eggs, in shell, fresh, preserved or cooked: 0407 00; 0407 00 30 00; 0407 00 90 00 
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by 
steaming or by boiling in water, moulded, frozen or otherwise 
preserved, whether or not containing added sugar or other 
sweetening matter: 0408; 0408 11; 0408 11 20 00; 0408 11 80 00; 
0408 19; 0408 19 20 00; 0408 19 81 00; 
0408 19 89 00; 0408 91; 0408 91 20 00; 
0408 91 80 00; 0408 99; 0408 99 20 00; 
0408 99 80 00 
Natural honey:              0409 00 00 00 
Edible products of animal origin, not elsewhere specified or included:      0410 00 00 00 
Potatoes, fresh or chilled: 0701; 0701 10 00 00; 0701 90; 0701 90 10 00; 
0701 90 50 00; 0701 90 90 00 
Tomatoes, fresh or chilled: 0702 00 00 00 
Onions, shallots, garlic, leeks and other alliaceous vegetables, 
fresh or chilled: 0703; 0703 10; 0703 10 11 00; 0703 10 19 00; 
0703 10 90 00; 0703 20 00 00; 0703 90 00 00 
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled: 0704; 0704 10 00 00; 0704 20 00 00; 0704 90; 
0704 90 10 00; 0704 90 90 00 
Lettuce (Lactuca sativa) and chicor y (Cichorium spp.), 'fresh 
or chilled: 0705; 0705 11 00 00; 0705 19 00 00;  
0705 21 00 00; 0705 29 00 00 
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and 
similar edible roots, fresh or chilled: 0706; 0706 10 00 00; 0706 90; 0706 90 10 00; 
0706 90 30 00; 0706 90 90 00 
Cucumbers and gherkins, fresh or chilled: 0707; 0707 00 05 00; 0707 00 90 00 
Leguminous vegetables, shelled or unshelled, fresh or  chilled: 0708; 0708 10 00  00; 0708 20 00 00;  
0708 90 00 00 
Other vegetables, fresh or chilled: 0709; 0709 10 00 00; 0709 20 00 00;  
0709 30 00 00; 0709 40 00 00; 0709 51 00 00; 0709 52 00 00; 0709 59; 0709 59 10 00; 
0709 59 30 00; 0709 59 90 00; 0709 60; 
0709 60 10 00; 0709 60 91 00; 0709 60 95 00; 0709 60 99 00; 0709 70 00 00; 0709 90; 
0709 90 10 00; 0709 90 20 00; 0709 90 31 00; 
0709 90 39 00; 0709 90 40 00; 0709 90 50 00; 0709 90 60 00; 0709 90 70 00; 0709 90 90 00  WT/ACC/CGR/7 
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 Description of products Tariff number 
Vegetables (uncooked or cooked by steaming or boiling in 
water), frozen: 0710; 0710 10 00 00; 0710 21 00 00;  
0710 22 00 00; 0710 29 00 00; 0710 30 00 00; 0710 40 00 00; 0710 80; 0710 80 10 00; 
0710 80 51 00; 0710 80 59 00; 0710 80 61 00; 
0710 80 69 00; 0710 80 70 00; 0710 80 80 00; 
0710 80 85 00; 0710 80 95 00; 0710 90 00 00 
Vegetables provisionally preserved (for example, by sulphur 
dioxide gas,  in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate 
consumption:  0711; 0711 20; 0711 20 10 00; 0711 20 90 00; 
0711 30 00 00; 0711 40 00 00; 0711 51 00 00; 0711 59 00 00; 0711 90; 0711 90 10 00; 
0711 90 30 00; 0711 90 50 00; 0711 90 80 00; 
0711 90 90 00 
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: 0712; 0712 20 00 00; 0712 31 00 00; 
0712 32 00 00; 0712 33 00 00; 0712 39 00 00; 
0712 90; 0712 90 05 00; 0712 90 11 00;  
0712 90 19 00; 0712 90 30 00; 0712 90 50 00; 0712 90 90 00 
Dried leguminous vegetables, shelled, whether or not skinned 
or split: 0713; 0713 10; 0713 10 10 00; 0713 10 90 00; 
0713 20 00 00; 0713 31 00 00; 0713 32 00 00; 
0713 33; 0713 33 10 00; 0713 33 90 00; 0713 39 00 00; 0713 40 00 00; 0713 50 00 00; 
0713 90 00 00 
Manioc, arrowroot, salep, Jerusa lem artichokes, sweet potatoes 
and similar roots and tubers with high starch or inulin content, fresh, chilled,  frozen or dried, whether or not sliced or in the 
form of pellets; sago pith: 0714; 0714 10; 0714 10 10 00; 0714 10 91 00; 
0714 10 99 00; 0714 20; 0714 20 10 00; 0714 20 90 00; 0714 90; 0714 90 11 00; 
0714 90 19 00; 0714 90 90 00 
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether 
or not shelled or peeled:  0801; 0801 11 00 00; 0801 19 00 00; 
0801 21 00 00; 0801 22 00 00; 0801 31 00 00; 
0801 32 00 00 
Other nuts, fresh or dried, whether or not shelled or peeled: 0802; 0802 11; 0802 11 10 00; 0802 11 90 00; 
0802 12; 0802 12 10 00; 0802 12 90 00; 0802 21 00 00; 0802 22 00 00; 0802 31 00 00; 
0802 32 00 00; 0802 40 00 00; 0802 50 00 00; 
0802 90; 0802 90 20 00; 0802 90 50 00; 0802 90 60 00; 0802 90 85 00 
Bananas, including plantains, fresh or dried: 0803 00; 0803 00 11 00; 0803 00 19 00; 
0803 00 90 00 
Dates, figs, pineapples, avocados, guavas, mangoes and 
mangosteens, fresh or dried: 0804; 0804 10 00 00; 0804 20; 0804 20 10 00; 
0804 20 90 00; 0804 30 00 00; 0804 40 00 00; 0804 50 00 00 
Citrus fruit, fresh or dried: 0805; 0805 10; 0805 10 20 00; 0805 10 80 00; 
0805 20; 0805 20 10 00; 0805 20 30 00; 
0805 20 50 00; 0805 20 70 00; 0805 20 90 00; 0805 40 00 00; 0805 50; 0805 50 10 00; 
0805 50 90 00; 0805 90 00 00 
Grapes, fresh or dried: 0806; 0806 10; 0806 10 10 00; 0806 10 90 00; 
0806 20; 0806 20 10 00; 0806 20 30 00; 
0806 20 90 00 
Melons (including watermelons) and papaws (papayas), fresh: 0807; 0807 11 00 00; 0807 19 00 00; 
0807 20 00 00 
Apples, pears and quinces, fresh: 0808; 0808 10; 0808 10 10 00; 0808 10 80 00; 
0808 10 50 00; 0808 10 90 00; 0808 20; 
0808 20 10 00; 0808 20 50 00; 0808 20 90 00 
Apricots, cherries, peaches (inc luding nectarines), plums and 
sloes, fresh: 0809; 0809 10 00 00; 0809 20; 0809 20 05 00; 
0809 20 95 00; 0809 30; 0809 30 10 00;  0809 30 90 00; 0809 40; 0809 40 05 00; 
0809 40 90 00 WT/ACC/CGR/7 
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 Description of products Tariff number 
Other fruit, fresh: 0810; 0810 10 00 00; 0810 20; 0810 20 10 00; 
0810 20 90 00; 0810 30; 0810 30 10 00; 0810 30 30 00; 0810 30 90 00; 0810 40; 
0810 40 10 00; 0810 40 30 00; 0810 40 50 00; 
0810 40 90 00; 0810 50 00 00; 0810 60 00 00; 
0810 90; 0810 90 30 00; 0810 90 40 00; 
0810 90 95 00 
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,  whether or not containing added sugar or other 
sweetening matter: 0811; 0811 10; 0811 10 11 00; 0811 10 19 00; 
0811 10 90 00; 0811 20; 0811 20 11 00; 
0811 20 19 00; 0811 20 31; 0811 20 31 11; 
0811 20 31 12; 0811 20 31 13; 0811 20 31 14; 0811 20 31 15; 0811 20 31 19; 0811 20 39 00; 
0811 20 51 00; 0811 20 59 11; 0811 20 59 12; 
0811 20 59 13; 0811 20 59 19; 0811 20 59 20; 0811 20 90 00; 0811 90; 0811 90 11 00; 
0811 90 19 00; 0811 90 31 00; 0811 90 39 00; 
0811 90 50 00; 0811 90 70 00; 0811 90 75 11; 0811 90 75 12; 0811 90 75 13; 0811 90 80 00; 
0811 90 85 00; 0811 90 95 11; 0811 90 95 12; 
0811 90 95 19 
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other 
preservative solutions), but unsuitable in that state for 
immediate consumption: 0812; 0812 10 00 00; 0812 90; 0812 90 10 00; 
0812 90 20 00; 0812 90 30 00; 0812 90 40 00; 
0812 90 50 00; 0812 90 60 00; 0812 90 70 00; 
0812 90 98 00 
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or  dried  fruits of this Chapter: 0813; 0813 10 00 00; 0813 20 00 00; 
0813 30 00 00; 0813 40; 0813 40 10 00; 
0813 40 30 00; 0813 40 50 00; 0813 40 60 00; 
0813 40 70 00; 0813 40 95 00; 0813 50; 
0813 50 12 00; 0813 50 15 00; 0813 50 19 00; 
0813 50 31 00; 0813 50 39 00; 0813 50 91 00; 0813 50 99 00 
Coffee, whether or not roasted or decaffeinated; coffee husks 
and skins; coffee substitutes containing coffee in any 
proportion: 0901; 0901 11 00 00; 0901 12 00 00;  
0901 21 00 00; 0901 22 00 00; 0901 90;  
0901 90 10 00; 0901 90 90 00 
Tea, whether or not flavoured: 0902; 0902 10 00 00; 0902 20 00 00; 
0902 30 00 00; 0902 40 00 00 
Maté:                0903 00 00 00 
Pepper of the genus Piper; dried or crushed or ground fruits of 
the genus Capsicum or of the genus Pimenta:  0904; 0904 11 00 00; 0904 12 00 00; 0904 20; 
0904 20 10 00; 0904 20 30 00; 0904 20 90 00 
Vanilla:                0905 00 00 00 
Cinnamon and cinnamon-tree flowers: 0906; 0906 10 00 00; 0906 20 00 00 
Cloves (whole fruit, cloves and stems):     0907 00 00 00 
Nutmeg, mace and cardamoms: 0908; 090 8 10 00 00; 0908 20 00 00; 
0908 30 00 00 
Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries: 0909; 0909 10 00 00; 0909 20 00 00; 
0909 30 00 00; 0909 40 00 00; 0909 50 00 00 
Ginger, saffron, turmeric (curcu ma), thyme, bay leaves, curry 
and other  spices: 0910; 0910 10 00 00; 0910 20; 0910 20 10 00; 
0910 20 90 00; 0910 30 00 00; 0910 40; 0910 40 11 00; 0910 40 13 00; 0910 40 19 00; 
0910 40 90 00; 0910 50 00 00; 0910 91; 
0910 91 10 00; 0910 91 90 00; 0910 99; 0910 99 10 00; 0910 99 91 00; 0910 99 99 00 
Wheat and meslin: 1001; 1001 10; 1001 10 00 10; 1001 10 00 90; 
1001 90; 1001 90 10 00; 1001 90 91 10; 
1001 90 91 20; 1001 90 99 10; 1001 90 99 20; 1001 90 99 30  WT/ACC/CGR/7 
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Rye:                 1002 00 00; 1002 00 00 10; 1002 00 00 90 
Barley: 1003 00; 1003 00 10 00; 1003 00 90 10; 
1003 00 90 90 
Oats:              1004 00 00; 1004 00 00 10; 1004 00 00 90 
Maize (corn): 1005; 1005 10; 1005 10 11 00; 1005 10 13 00; 
1005 10 15 00; 1005 10 19 00; 1005 10 90 00; 
1005 90; 1005 90 00 10; 1005 90 00 20; 1005 90 00 90 
Rice: 1006; 1006 10; 1006 10 10 00; 1006 10 21 00; 
1006 10 23 00; 1006 10 25 00; 1006 10 27 00; 
1006 10 92 00; 1006 10 94 00; 1006 10 96 00; 1006 10 98 00; 1006 20; 1006 20 11 00; 
1006 20 13 00; 1006 20 15 00; 1006 20 17 00; 
1006 20 92 00; 1006 20 94 00; 1006 20 96 00; 1006 20 98 00; 1006 30; 1006 30 21 00; 
1006 30 23 00; 1006 30 25 00; 1006 30 27 00; 
1006 30 42 00; 1006 30 44 00; 1006 30 46 00; 1006 30 48 00; 1006 30 61 00; 1006 30 63 00; 
1006 30 65 00; 1006 30 67 00; 1006 30 92 00; 
1006 30 94 00; 1006 30 96 00; 1006 30 98 00; 1006 40 00 00 
Grain sorghum: 1007 00; 1007 00 10 00; 1007 00 90 00 
Buckwheat, millet and canary seed; other cereals:   1008; 1008 10 00 00; 1008 20 00 00; 
1008 30 00 00; 1008 90; 1008 90 10 00; 
1008 90 90 00 
Wheat or meslin flour: 1101 00; 1101 00 11 00; 1101 00 15 00; 
1101 00 90 00 
Cereal flours other than of wheat or meslin: 1102; 1102 10 00 00; 1102 20; 1102 20 10 00; 
1102 20 90 00; 1102 30 00 00; 1102 90; 1102 90 10 00; 1102 90 30 00; 1102 90 90 00 
Cereal groats, meal and pellets: 1103; 1103 11; 1103 11 10 00; 1103 11 90 00; 
1103 13; 1103 13 10 00; 1103 13 90 00; 
1103 19; 1103 19 10 00; 1103 19 30 00; 1103 19 40 00; 1103 19 50 00; 1103 19 90 00; 
1103 20; 1103 20 10 00; 1103 20 20 00; 
1103 20 30 00; 1103 20 40 00; 1103 20 50 00; 1103 20 60 00; 1103 20 90 00 
Cereal grains otherwise worked (for example, hulled, rolled, 
flaked, pearled, sliced or kibb led), except rice of heading No 
1006; germ of cereals, whole,  rolled, flaked or ground: 1104; 1104 12; 1104 12 10 00; 1104 12 90 00; 
1104 19; 1104 19 10 00; 1104 19 30 00; 
1104 19 50 00; 1104 19 61 00; 1104 19 69 00; 1104 19 91 00; 1104 19 99 00; 1104 22; 
1104 22 20 00; 1104 22 30 00; 1104 22 50 00; 
1104 22 90 00; 1104 22 98 00; 1104 23; 1104 23 10 00; 1104 23 30 00; 1104 23 90 00; 
1104 23 99 00; 1104 29; 1104 29 01 00; 
1104 29 03 00; 1104 29 05 00; 1104 29 07 00; 
1104 29 09 00; 1104 29 11 00; 1104 29 15 00; 
1104 29 19 00; 1104 29 31 00; 1104 29 35 00; 1104 29 39 00; 1104 29 51 00; 1104 29 55 00; 
1104 29 59 00; 1104 29 81 00; 1104 29 85 00; 
1104 29 89 00; 1104 30; 1104 30 10 00; 1104 30 90 00 
Flour, meal, powder, flakes, granules and pellets of potatoes: 1105; 1105 10 00 00; 1105 20 00 00 
Flour, meal and  powder of the dried leguminous vegetables of 
heading 0713, of sago or of roots or tubers of heading 0714 or 
of the products of Chapter 8: 1106; 1106 10 00 00; 1106 20; 1106 20 10 00; 
1106 20 90 00; 1106 30; 1106 30 10 00; 
1106 30 90 10; 1106 30 90 90 WT/ACC/CGR/7 
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 Description of products Tariff number 
Malt, whether or not roasted: 1107; 1107 10; 1107 10 11 00; 1107 10 19 00; 
1107 10 91 00; 1107 10 99 00; 1107 20 00 00 
Starches; inulin: 1108; 1108 11 00 00; 1108 12 00 00; 
1108 13 00 00; 1108 14 00 00; 1108 19; 
1108 19 10 00; 1108 19 90 00; 1108 20 00 00 
Wheat gluten, whether or not dried:                        1109 00 00 00 
Soya beans, whether or not broken: 1201 00; 1201 00 10 00; 1201 00 90 00 
Ground-nuts, not roasted or otherwise cooked, whether or not 
shelled or broken: 1202; 1202 10; 1202 10 10 00; 1202 10 90 00; 
1202 20 00 00 
Copra:                       1203 00 00 00 
Linseed, whether or not broken: 1204 00; 1204 00 10 00; 1204 00 90 00 
Rape or colza seeds, whether or not broken: 1205; 1205 10; 1205 10 10 00; 1205 10 90 00; 
1205 90 00 00 
Sunflower seeds, whether or not broken: 1206 00; 1206 00 10 00; 1206 00 91 00; 
1206 00 99 00 
Other oil seeds and oleaginous fruits, whether or not broken: 1207; 1207 10; 1207 10 10 00; 1207 10 90 00; 
1207 20; 1207 20 10 00; 1207 20 90 00; 
1207 30; 1207 30 10 00; 1207 30 90 00; 
1207 40; 1207 40 10 00; 1207 40 90 00; 1207 50; 1207 50 10 00; 1207 50 90 00; 
1207 60; 1207 60 10 00; 1207 60 90 00; 
1207 91; 1207 91 10 00; 1207 91 90 00; 1207 99; 1207 99 20 00; 1207 99 91 00; 
1207 99 98 00 
Flours and meals of oil seeds or oleaginous fruits, other than 
those of mustard: 1208; 1208 10 00 00; 1208 90 00 00 
Seeds, fruit and spores, of a kind used for sowing: 1209; 1209 10 00 00; 1209 21 00 00; 1209 22; 
1209 22 10 00; 1209 22 80 00; 1209 23;  
1209 23 11 00; 1209 23 15 00; 1209 23 80 00; 1209 24 00 00; 1209 25; 1209 25 10 00; 
1209 25 90 00; 1209 26 00 00; 1209 29; 
1209 29 10 00; 1209 29 50 00; 1209 29 60 00; 1209 29 80 00; 1209 30 00 00; 1209 91;  
1209 91 10 00; 1209 91 30 00; 1209 91 90 00; 
1209 99; 1209 99 10 00; 1209 99 91 00; 1209 99 99 00 
Hop cones, fresh or dried, whether or not ground, powdered or 
in the form of pellets; lupulin: 1210; 1210 10 00 00; 1210 20; 1210 20 10 00; 
1210 20 90 00 
Plants and parts of plants (including seeds and fruits), of a kind 
used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not 
cut, crushed or powdered: 1211; 1211 10 00 00; 1211 20 00 00; 
1211 30 00 00; 1211 40 00 00; 1211 90; 1211 90 30 00; 1211 90 97 00 
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products 
(including unroasted chicory roots of the variety Cichorium 
intybus sativum) of a kind used primarily for human 
consumption, not elsewhere specified or included:  1212; 1212 10; 1212 10 10 00; 1212 10 91 00; 
1212 10 99 00; 1212 20 00 00; 1212 30 00 00; 1212 91; 1212 91 20 00; 1212 91 80 00; 
1212 99; 1212 99 20 00; 1212 99 80 00 
Cereal straw and husks, unprepared, whether or not chopped, 
ground, pressed or in the form of pellets: 1213 00 00 00 
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, 
sainfoin,  forage kale, lupines, vetches and similar forage 
products, whether or not   in the form of pellets: 1214; 1214 10 00 00; 1214 90; 1214 90 10 00; 
1214 90 90 00 
Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: 1501; 1501 00 19 00; 1501 00 90 00  WT/ACC/CGR/7 
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 Description of products Tariff number 
Fats of bovine animals, sheep or goats, other than those of 
heading 1503: 1502; 1502 00 90 00 
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not 
emulsified or mixed or otherwise prepared: 1503; 1503 00 19 00; 1503 00 90 00 
Fats and oils and their fractions, of fish or marine mammals, 
whether or not refined, but not chemically modified: 1504; 1504 10 10 00; 1504 10 91 00; 
1504 10 99 00; 1504 20 10 00; 1504 20 90 00; 
1504 30 10 00; 1504 30 90 00 
Other animal fats and oils and their fractions, whether or not 
refined, but  not ch emically modified: 1506 00 00 00 
Soya-bean oil and its fractions, whether or not refined, but not 
chemically  modified: 1507; 1507 10 90 00; 1507 90 90 00 
Ground-nut oil and its fractions, whether or not refined, but 
not chemically modified: 1508; 1508 10 90 00; 1508 90 90 00 
Olive oil and its fractions, whether or not refined, but not 
chemically modified: 1509; 1509 10 10 00; 1509 10 90 00; 
1509 90 00 00 
Other oils and their fractions, obtained solely from olives, 
whether or not refined, but not chemically modified, including blends of these oils or  fractions with oils or fractions of 
heading 1509: 1510; 1510 00 10 00; 1510 00 90 00; 
1511 10 90 00; 1511 90 11 00; 1511 90 19 00; 1511 90 99 00 
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified: 1512; 1512 11 91 00; 1512 11 99 00; 
1512 19 90 00; 1512 21 90 00; 1512 29 90 00 
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: 1513; 1513 11 91 00; 1513 11 99 00; 
1513 19 11 00; 1513 19 19 00; 1513 19 91 00; 
1513 19 99 00; 1513 21 30 00; 1513 21 90 00; 
1513 29 11 00; 1513 29 19 00; 1513 29 50 00; 1513 29 90 00 
Rape, colza or mustard oil and fractions thereof, whether or 
not refined, but not chemically modified: 1514; 1514 11 90 00; 1514 19 90 00; 
1514 91 90 00; 1514 99 90 00 
Other fixed vegetable fats and oils (including jojoba oil) and their fractions,  whether or not refined, but not chemically 
modified: 1515; 1515 11 00 00; 1515 19 90 00; 
1515 21 90 00; 1515 29 90 00; 1515 30 90 00; 
1515 40 00 00; 1515 50 19 00; 1515 50 99 00; 
1515 90 15 00; 1515 90 29 00; 1515 90 39 00; 1515 90 51 00; 1515 90 59 00; 1515 90 91 00; 
1515 90 99 00 
Animal or vegetable fats and oils and their fractions, partly or 
wholly  hydrogenated, inter- esterified, re-esterified or elaidinized, whether  or not refined, but not further prepared: 1516; 1516 10 10 00; 1516 10 90 00; 
1516 20 10 00; 1516 20 91 00; 1516 20 95 00; 1516 20 96 00; 1516 20 98 00 
Margarine; edible mixtures or preparations of animal or 
vegetable fats or oils or of fractions of different fats or oils of 
this Chapter, other than edible fats or oils or their fractions of heading No  1516: 1517; 1517 10; 1517 10 10 00; 1517 10 90 00; 
1517 90; 1517 90 10 00; 1517 90 91 00; 
1517 90 93 00; 1517 90 99 00 
Sausages and similar products, of meat, meat offal or blood; 
food preparations based on these  products:   1601; 1601 00 10 00; 1601 00 91 00; 
1601 00 99 00 WT/ACC/CGR/7 
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 Description of products Tariff number 
Other prepared or preserved meat, meat offal or blood: 1602; 1602 10 00 00; 1602 20; 1602 20 11 00; 
1602 20 19 00; 1602 20 90 00; 1602 31; 1602 31 11 00; 1602 31 19 00; 1602 31 30 00; 
1602 31 90 00; 1602 32; 1602 32 11 00; 
1602 32 19 00; 1602 32 30 00; 1602 32 90 00; 
1602 39; 1602 39 21 00; 1602 39 29 00; 
1602 39 40 00; 1602 39 80 00; 1602 41; 1602 41 10 00; 1602 41 90 00; 1602 42; 
1602 42 10 00; 1602 42 90 00; 1602 49; 
1602 49 11 00; 1602 49 13 00; 1602 49 15 00; 1602 49 19 00; 1602 49 30 00; 1602 49 50 00; 
1602 49 90 00; 1602 50; 1602 50 10 00; 
1602 50 31 00; 1602 50 39 00; 1602 50 80 00; 1602 90; 1602 90 10 00; 1602 90 31 00; 
1602 90 41 00; 1602 90 51 00; 1602 90 61 00; 
1602 90 69 00; 1602 90 72 00; 1602 90 74 00; 1602 90 76 00; 1602 90 78 00; 1602 90 98 00 
Extracts and juices of meat, fi sh or crustaceans, molluscs or 
other aquatic invertebrates: 1603 00; 1603 00 10 00; 1603 00 80 00 
Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs: 1604; 1604 11 00 00; 1604 12; 1604 12 10 00; 
1604 12 91 00; 1604 12 99 00; 1604 13; 1604 13 11 00; 1604 13 19 00; 1604 13 90 00; 
1604 14; 1604 14 11 00; 1604 14 16 00; 
1604 14 18 00; 1604 14 90 00; 1604 15; 1604 15 11 00; 1604 15 19 00; 1604 15 90 00; 
1604 16 00 00; 1604 19; 1604 19 10 00; 
1604 19 31 00; 1604 19 39 00; 1604 19 50 00; 
1604 19 91 00; 1604 19 92 00; 1604 19 93 00; 
1604 19 94 00; 1604 19 95 00; 1604 19 98 00; 1604 20; 1604 20 05 00; 1604 20 10 00;  
1604 20 30 00; 1604 20 40 00; 1604 20 50 00; 
1604 20 70 00; 1604 20 90 00; 1604 30; 1604 30 10 00; 1604 30 90 00 
Crustaceans, molluscs and ot her aquatic invertebrates, 
prepared or preserved: 1605; 1605 10 00 00; 1605 20; 1605 20 10 00; 
1605 20 91 00; 1605 20 99 00; 1605 30; 
1605 30 10 00; 1605 30 90 00; 1605 40 00 00; 1605 90; 1605 90 11 00; 1605 90 19 00; 
1605 90 30 00; 1605 90 90 00 
Cane or beet sugar and chemically pure sucrose, in solid form: 1701; 1701 11; 1701 11 10 00; 1701 11 90 00; 
1701 12; 1701 12 10 00; 1701 12 90 00; 1701 91 00 00; 1701 99; 1701 99 10 00; 
1701 99 90 00 
Other sugars, including chemically pure lactose, maltose, 
glucose and  fructose, in solid form;  sugar syrups not containing added flavouring or ' colouring matter; artificial 
honey, whether or not mixed with natural honey; caramel: 1702; 1702 11 00 00; 1702 19 00 00; 1702 20; 
1702 20 10 00; 1702 20 90 00; 1702 30; 1702 30 10 00; 1702 30 51 00; 1702 30 59 00; 
1702 30 91 00; 1702 30 99 00; 1702 40; 
1702 40 10 00; 1702 40 90 00; 1702 50 00 00; 
1702 60; 1702 60 10 00; 1702 60 80 00; 
1702 60 95 00; 1702 90; 1702 90 10 00; 1702 90 30 00; 1702 90 50 00; 1702 90 60 00; 
1702 90 71 00; 1702 90 75 00; 1702 90 79 00; 
1702 90 80 00; 1702 90 99 00 
Molasses resulting from the extraction or refining of sugar: 1703; 1703 10 00 00; 1703 90 00 00  WT/ACC/CGR/7 
 Page 131 
 
 
 Description of products Tariff number 
Sugar confectionery (including white chocolate), not 
containing cocoa: 1704; 1704 10; 1704 10 11 00; 1704 10 19 00; 
1704 10 91 00; 1704 10 99 00; 1704 90; 1704 90 10 00; 1704 90 30 00; 1704 90 51 00; 
1704 90 55 00; 1704 90 61 00; 1704 90 65 00; 
1704 90 71 00; 1704 90 75 00; 1704 90 81 00; 
1704 90 99 00 
Cocoa beans, whole or broken, raw or roasted:        1801 00 00 00 
Cocoa shells, husks, skins and other cocoa waste:     1802 00 00 00 
Cocoa paste, whether or not defatted: 1803 
1803 10 00 00 1803 20 00 00 
Cocoa butter, fat and oil:                1804 00 00 00 
Cocoa powder, not containing added sugar or other sweetening 
matter:      1805 00 00 00 
Chocolate and other food preparations containing cocoa: 1806; 1806 10; 1806 10 15 00; 1806 10 20 00; 
1806 10 30 00; 1806 10 90 00; 1806 20; 1806 20 10 00; 1806 20 30 00; 1806 20 50 00; 
1806 20 70 00; 1806 20 80 00; 1806 20 95 00; 
1806 31 00 00; 1806 32; 1806 32 10 00; 1806 32 90 00; 1806 90; 1806 90 11 00; 
1806 90 19 00; 1806 90 31 00; 1806 90 39 00; 
1806 90 50 00; 1806 90 60 00; 1806 90 70 00; 1806 90 90 00 
Malt extract; food preparations of flour, groats, meal, starch or 
malt extract, not containing cocoa or containing less than 40 % 
by weight of cocoa  calculated on a totally defatted basis, not 
elsewhere specified or included; food preparations of goods of 
headings 0401 to  0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally 
defatted basis, not elsewher e specified or included: 1901; 1901 10 00 00; 1901 20 00 00; 1901 90 
1901 90 11 00; 1901 90 19 00; 1901 90 91 00; 
1901 90 99 00 
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gno cchi, ravioli, cannelloni; 
couscous, whether or not prepared: 1902; 1902 11 00 00; 1902 19; 1902 19 10 00; 
1902 19 90 00; 1902 20; 1902 20 10 00; 1902 20 30 00; 1902 20 91 00; 1902 20 99 00; 
1902 30; 1902 30 10 00; 1902 30 90 00; 
1902 40; 1902 40 10 00; 1902 40 90 00 
Tapioca and substitutes therefore prepared from starch, in the 
form of flakes, grains, pearls, siftings or similar forms:  1903 00 00 00 
Prepared foods obtained by the swelling or roasting of cereals 
or cereal products (for example,  corn flakes); cereals [other 
than maize (corn)] in grain  form or in the form of flakes or other worked grains (except flour, groats and  meal), 
precooked or otherwise prepared , not elsewhere specified or 
included: 1904; 1904 10; 1904 10 10 00; 1904 10 30 00; 
1904 10 90 00; 1904 20; 1904 20 10 00; 
1904 20 91 00; 1904 20 95 00; 1904 20 99 00; 1904 30 00 00; 1904 90; 1904 90 10 00; 
1904 90 80 00 
Bread, pastry, cakes, biscuits and other bakers' wares, whether 
or not containing cocoa; communion wafers, empty cachets of 
a kind suitable  for pharmaceutical use, sealing wafers, rice 
paper and similar products: 1905; 1905 10 00 00; 1905 20; 1905 20 10 00; 
1905 20 30 00; 1905 20 90 00; 1905 31; 
1905 31 11 00; 1905 31 19 00; 1905 31 30 00; 
1905 31 91 00; 1905 31 99 00; 1905.32; 
1905 32 05 00; 1905 32 11 00; 1905 32 19 00; 
1905 32 91 00; 1905 32 99 00; 1905 40; 1905 40 10 00; 1905 40 90 00; 1905 90; 
1905 90 10 00; 1905 90 20 00; 1905 90 30 00; 
1905 90 45 00; 1905 90 55 00; 1905 90 60 00; 1905 90 90 00 WT/ACC/CGR/7 
Page 132  
 
 Description of products Tariff number 
Vegetables, fruit, nuts and other edible parts of plants, 
prepared or preserved by vinegar or acetic acid: 2001; 2001 10 00 00; 2001 90; 2001 90 10 00; 
2001 90 20 00; 2001 90 30 00; 2001 90 40 00; 2001 90 50 00; 2001 90 60 00; 2001 90 65 00; 
2001 90 70 00; 2001 90 91 00; 2001 90 93 00; 
2001 90 99 00 
Tomatoes prepared or preserved otherwise than by vinegar or 
acetic acid: 2002; 2002 10; 2002 10 10 00; 2002 10 90 00; 
2002 90; 2002 90 11 00; 2002 90 19 00; 
2002 90 31 00; 2002 90 39 00; 2002 90 91 00; 2002 90 99 00 
Mushrooms and truffles, prepared  or preserved otherwise than 
by vinegar or acetic acid: 2003; 2003 10; 2003 10 20 00; 2003 10 30 00; 
2003 20 00 00; 2003 90 00 00 
Other vegetables prepared or preserved otherwise  than by 
vinegar or vinegar or acetic  acid, frozen, other than products of heading 2006:  2004; 2004 10; 2004 10 10 00; 2004 10 91 00; 
2004 10 99 00; 2004 90; 2004 90 10 00; 2004 90 30 00; 2004 90 50 00; 2004 90 91 00; 
2004 90 98 00 
Other vegetables prepared or preserved otherwise than by 
vinegar or acetic acid, not frozen, other than products of heading 2006:  2005; 2005 10 00 00; 2005 20; 2005 20 10 00; 
2005 20 20 00; 2005 20 80 00; 2005 40 00 00; 2005 51 00 00; 2005 59 00 00; 2005 60 00 00; 
2005 70; 2005 70 10 00; 2005 70 90 00; 
2005 80 00 00; 2005 90; 2005 90 10 00; 2005 90 30 00; 2005 90 50 00; 2005 90 60 00; 
2005 90 70 00; 2005 90 75 00; 2005 90 80 10; 
2005 90 80 90 
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by of  plants, preser ved by sugar (drained, glacé or 
crystallized):    2006; 2006 00 10 00; 2006 00 31 00; 
2006 00 35 00; 2006 00 38 00; 2006 00 91 00; 
2006 00 99 00 
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or 
nut and fruit  or nut pastes, being cooked  preparations, 
whether or not containing  added sugar or other sweetening 
matter: 2007; 2007 10; 2007 10 10 00; 2007 10 91 00; 
2007 10 99 00; 2007 91; 2007 91 10 00; 
2007 91 30 00; 2007 91 90 00; 2007 99; 
2007 99 10 00; 2007 99 20 00; 2007 99 31 00; 2007 99 33 00; 2007 99 35 00; 2007 99 39 00; 
2007 99 55 00; 2007 99 57 00; 2007 99 91 00; 
2007 99 93 00; 2007 99 98 00  WT/ACC/CGR/7 
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 Description of products Tariff number 
Fruit, nuts and other edible parts of  plants, otherwise prepared 
or preserved,  whether or not containing added sugar or other sweetening matter or spirit, not  elsewhere specified or  
included:    2008; 2008 11; 2008 11 10 00; 2008 11 92 00; 
2008 11 94 00; 2008 11 96 00; 2008 11 98 00; 2008 19; 2008 19 11 00; 2008 19 13 00; 
2008 19 19 00; 2008 19 91 00; 2008 19 93 00; 
2008 19 95 00; 2008 19 99 00; 2008 20;  
2008 20 11 00; 2008 20 19 00; 2008 20 31 00; 
2008 20 39 00; 2008 20 51 00; 2008 20 59 00; 2008 20 71 00; 2008 20 79 00; 2008 20 90 00; 
2008 30; 2008 30 11 00; 2008 30 19 00; 
2008 30 31 00; 2008 30 39 00; 2008 30 51 00; 2008 30 55 00; 2008 30 59 00; 2008 30 71 00; 
2008 30 75 00; 2008 30 79 00; 2008 30 90 00; 
2008 40; 2008 40 11 00; 2008 40 19 00; 2008 40 21 00; 2008 40 29 00; 2008 40 31 00; 
2008 40 39 00; 2008 40 51 00; 2008 40 59 00; 
2008 40 71 00; 2008 40 79 00; 2008 40 90 00; 2008 50; 2008 50 11 00; 2008 50 19 00; 
2008 50 31 00; 2008 50 39 00; 2008 50 51 00; 
2008 50 59 00; 2008 50 61 00; 2008 50 69 00; 2008 50 71 00; 2008 50 79 00; 2008 50 92 00; 
2008 50 94 00; 2008 50 99 00; 2008 60; 
2008 60 11 00; 2008 60 19 00; 2008 60 31 00; 2008 60 39 00; 2008 60 50 00; 2008 60 60 00; 
2008 60 70 00; 2008 60 90 00; 2008 70; 
2008 70 11 00; 2008 70 19 00; 2008 70 31 00; 2008 70 39 00; 2008 70 51 00; 2008 70 59 00; 
2008 70 61 00; 2008 70 69 00; 2008 70 71 00; 
2008 70 79 00; 2008 70 92 00; 2008 70 98 00; 
2008 80; 2008 80 11 00; 2008 80 19 00;  
2008 80 31 00; 2008 80 39 00; 2008 80 50 00; 2008 80 70 00; 2008 80 90 00; 2008 91 00 00; 
2008 92; 2008 92 12 00; 2008 92 14 00;  
2008 92 16 00; 2008 92 18 00; 2008 92 32 00; 2008 92 34 00; 2008 92 36 00; 2008 92 38 00; 
2008 92 51 00; 2008 92 59 00; 2008 92 72 00; 
2008 92 74 00; 2008 92 76 00; 2008 92 78 00; 2008 92 92 00; 2008 92 93 00; 2008 92 94 00; 
2008 92 96 00; 2008 92 97 00; 2008 92 98 00; 
2008 99; 2008 99 11 00; 2008 99 19 00; 2008 99 21 00; 2008 99 23 00; 2008 99 25 00; 
2008 99 26 00; 2008 99 28 00; 2008 99 32 00; 
2008 99 33 00; 2008 99 34 00; 2008 99 36 00; 2008 99 37 00; 2008 99 38 00; 2008 99 40 00; 
2008 99 41 00; 2008 99 43 00; 2008 99 45 00; 
2008 99 46 00; 2008 99 47 00; 2008 99 49 00; 2008 99 51 00; 2008 99 61 00; 2008 99 62 00; 
2008 99 67 00; 2008 99 72 00; 2008 99 78 00; 
2008 99 85 00; 2008 99 91 00; 2008 99 99 00 WT/ACC/CGR/7 
Page 134  
 
 Description of products Tariff number 
Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or not containing added sugar or other sweetening  matter:   2009; 2009 11; 2009 11 11 00; 2009 11 19 00; 
2009 11 91 00; 2009 11 99 00; 2009 12 00 00; 2009 19; 2009 19 11 00; 2009 19 19 00; 
2009 19 91 00; 2009 19 98 00; 2009 21 00 00; 
2009 29; 2009 29 11 00; 2009 29 19 00; 
2009 29 91 00; 2009 29 99 00; 2009 31; 
2009 31 11 00; 2009 31 19 00; 2009 31 51 00; 2009 31 59 00; 2009 31 91 00; 2009 31 99 00; 
2009 39; 2009 39 11 00; 2009 39 19 00; 
2009 39 31 00; 2009 39 39 00; 2009 39 51 00; 2009 39 55 00; 2009 39 59 00; 2009 39 91 00; 
2009 39 95 00; 2009 39 99 00; 2009 41; 
2009 41 10 00; 2009 41 91 00; 2009 41 99 00; 2009 49; 2009 49 11 00; 2009 49 19 00; 
2009 49 30 00; 2009 49 91 00; 2009 49 93 00; 
2009 49 99 00; 2009 50; 2009 50 10 00; 2009 50 90 00; 2009 61; 2009 61 10 00; 
2009 61 90 00; 2009 69; 2009 69 11 00;  
2009 69 19 00; 2009 69 51 00; 2009 69 59 00; 2009 69 71 00; 2009 69 79 00; 2009 69 90 00; 
2009 71; 2009 71 10 00; 2009 71 91 00;  
2009 71 99 00; 2009 79; 2009 79 11 00; 2009 79 19 00; 2009 79 30 00; 2009 79 91 00; 
2009 79 93 00; 2009 79 99 00; 2009 80; 
2009 80 11 00; 2009 80 19 00; 2009 80 32 00; 2009 80 33 00; 2009 80 35 00; 2009 80 36 00; 
2009 80 38 00; 2009 80 50 00; 2009 80 61 00; 
2009 80 63 00; 2009 80 69 00; 2009 80 71 00; 
2009 80 73 00; 2009 80 79 00; 2009 80 83 00; 
2009 80 84 00; 2009 80 86 00; 2009 80 88 00; 2009 80 89 00; 2009 80 95 00; 2009 80 96 00; 
2009 80 97 00; 2009 80 99 00; 2009 90; 
2009 90 11 00; 2009 90 19 00; 2009 90 21 00; 2009 90 29 00; 2009 90 31 00; 2009 90 39 00; 
2009 90 41 00; 2009 90 49 00; 2009 90 51 00; 
2009 90 59 00; 2009 90 71 00; 2009 90 73 00; 2009 90 79 00; 2009 90 92 00; 2009 90 94 00; 
2009 90 95 00; 2009 90 96 00; 2009 90 97 00; 
2009 90 98 00 
Extracts, essences and concentrates, of coffee,  tea  or maté  and preparations with a basis of these products or with a basis 
of coffee, tea or maté; roasted chicory and other  roasted 
coffee  substitutes, and extracts, essences and concentrates thereof:   2101; 2101.11; 2101.11 11 00; 2101.11 19 00; 
2101.12; 2101.12 92 00; 2101.12 98 00; 
2101.20; 2101.20 20 00; 2101.20 92 00; 
2101.20 98 00; 2101.30; 2101.30 11 00; 2101.30 19 00; 2101.30 91 00; 2101.30 99 00 
Yeasts (active or inactive); othe r single-cell micro-organisms, 
dead (but not including vaccine s of heading No 3002);   
prepared baking powders: 2102; 2102.10; 2102.10 10 00; 2102.10 31 00; 
2102.10 39 00; 2102.10 90 00; 2102.20; 
2102.20 11 00; 2102.20 19 00; 2102.20 90 00; 
2102.30 00 00 
Sauces and preparations ther efore; mixed condiments and 
mixed seasonings; mustard flour and meal and prepared mustard:   2103; 2103.10 00 00; 2103.20 00 00; 2103.30; 
2103.30 10 00; 2103.30 90 00; 2103.90; 2103.90 10 00; 2103.90 30 00; 2103.90 90 00 
Soups and broths and preparations therefore;  homogenised 
composite food preparations: 2104; 2104.10; 2104.10 10 00; 2104.10 90 00; 
2104.20 00 00 
Ice cream and other edible ice, whether or not containing 
cocoa:     2105.00; 2105.00 10 00; 2105.00 91 00; 
2105.00 99 00  WT/ACC/CGR/7 
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 Description of products Tariff number 
Food preparations not elsewhere specified or included:      2106; 2106.10; 2106.10 20 00; 2106.10 80 00; 
2106.90; 2106.90 10 00; 2106.90 20 00; 2106.90 30 00; 2106.90 51 00; 2106.90 55 00; 
2106.90 59 00; 2106.90 92 00; 2106 90 98 00 
Waters, including natural or artificial mineral waters and 
aerated waters,not containing added sugar or other sweetening 
matter nor flavoured; ice and snow:   2201; 2201 10; 2201 10 11 00; 2201 10 19 00; 
2201 10 90 00; 2201 90 00 00 
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including 
fruit or vegetable juices of heading No 2009: 2202; 2202 10 00 00; 2202 90; 2202 90 10 00; 
2202 90 91 00; 2202 90 95 00; 2202 90 99 00 
Beer made from malt: 2203 00; 2203 00 01 00; 2203 00 09 00; 
2203 00 10 00 
Wine of fresh grapes, including fortified wines; grape must  other than that of heading 2009: 2204; 2204 10; 2204 10 11 00; 2204 10 19 00; 
2204 10 91 00; 2204 10 99 00; 2204 21; 
2204 21 10 00; 2204 21 11 00; 2204 21 12 00; 
2204 21 13 00; 2204 21 17 00; 2204 21 18 00; 2204 21 19 00; 2204 21 22 00; 2204 21 23 00; 
2204 21 24 00; 2204 21 26 00; 2204 21 27 00; 
2204 21 28 00; 2204 21 32 00; 2204 21 34 00; 2204 21 36 00; 2204 21 37 00; 2204 21 38 10; 
2204 21 38 90; 2204 21 42 00; 2204 21 43 00; 
2204 21 44 00; 2204 21 46 00; 2204 21 47 00; 2204 21 48 00; 2204 21 62 00; 2204 21 66 00; 
2204 21 67 00; 2204 21 68 00; 2204 21 69 00; 
2204 21 71 00; 2204 21 74 00; 2204 21 76 00; 
2204 21 77 00; 2204 21 78 10; 2204 21 78 90; 
2204 21 79 00; 2204 21 80 00; 2204 21 81 00; 2204 21 82 00; 2204 21 83 00; 2204 21 84 00; 
2204 21 85 00; 2204 21 87 00; 2204 21 88 00; 
2204 21 89 00; 2204 21 91 00; 2204 21 92 00; 2204 21 93 00; 2204 21 94 00; 2204 21 95 00; 
2204 21 96 00; 2204 21 97 00; 2204 21 98 00; 
2204 21 99 00; 2204 29; 2204 29 10 00; 2204 29 11 00; 2204 29 12 00; 2204 29 13 00; 
2204 29 17 00; 2204 29 18 00; 2204 29 42 00; 
2204 29 43 00; 2204 29 44 00; 2204 29 46 00; 2204 29 47 00; 2204 29 48 00; 2204 29 58 00; 
2204 29 62 00; 2204 29 64 00; 2204 29 65 00; 
2204 29 71 00; 2204 29 72 00; 2204 29 75 00; 2204 29 77 00; 2204 29 78 00; 2204 29 82 00; 
2204 29 83 00; 2204 29 84 00; 2204 29 87 00; 
2204 29 88 00; 2204 29 89 00; 2204 29 91 00; 2204 29 92 00; 2204 29 93 00; 2204 29 94 00; 
2204 29 95 00; 2204 29 96 00; 2204 29 97 00; 
2204 29 98 00; 2204 29 99 00; 2204 30;  
2204 30 10 00; 2204 30 92 00; 2204 30 94 00; 
2204 30 96 00; 2204 30 98 00 
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: 2205; 2205 10; 2205 10 10 00; 2205 10 90 00; 
2205 90; 2205 90 10 00; 2205 90 90 00 
Other fermented beverages (for example, cider, perry, mead);  
mixtures of fermented beverages  and mixtures of fermented  
beverages and non-alcoholic beverages, not elsewhere specified or included:   2206 00; 2206 00 10 00; 2206 00 31 00; 
2206 00 39 00; 2206 00 51 00; 2206 00 59 00; 
2206 00 81 00; 2206 00 89 00 WT/ACC/CGR/7 
Page 136  
 
 Description of products Tariff number 
Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80 % vol or higher; ethyl alcohol and other spirits, denatured,of any strength:       2207; 2207 10 00 00; 2207 20 00 00 
Undenatured ethyl alcohol of an alcoholic strength by volume 
of  less than 80 % vol; spirits, liqueurs and other spirituous 
beverages: 2208; 2208 20; 2208 20 12 00; 2208 20 14 00 
2208 20 26 00; 2208 20 27 00; 2208 20 29 10; 
2208 20 29 20; 2208 20 29 30; 2208 20 29 90; 
2208 20 40 00; 2208 20 62 00; 2208 20 64 00; 
2208 20 86 00; 2208 20 87 00; 2208 20 89 10; 2208 20 89 20; 2208 20 89 30; 2208 20 89 90; 
2208 30; 2208 30 11 00; 2208 30 19 00; 
2208 30 32 00; 2208 30 38 00; 2208 30 52 00; 2208 30 58 00; 2208 30 72 00; 2208 30 78 00; 
2208 30 82 00; 2208 30 88 00; 2208 40; 
2208 40 11 00; 2208 40 31 00; 2208 40 39 00; 2208 40 51 00; 2208 40 91 00; 2208 40 99 00; 
2208 50; 2208 50 11 00; 2208 50 19 00; 
2208 50 91 00; 2208 50 99 00; 2208 60; 2208 60 11 00; 2208 60 19 00; 2208 60 91 00; 
2208 60 99 00; 2208 70; 2208 70 10 00; 
2208 70 90 00; 2208 90; 2208 90 11 00;  2208 90 19 00; 2208 90 33 00; 2208 90 38 00; 
2208 90 41 00; 2208 90 45 00; 2208 90 48 00; 
2208 90 52 00; 2208 90 54 00; 2208 90 56 00; 2208 90 69 00; 2208 90 71 00; 2208 90 75 00; 
2208 90 77 00; 2208 90 78 00; 2208 90 91 00; 
2208 90 99 00 
Vinegar and substitutes for vinegar obtained  from acetic  acid:    2209; 2209 00 11 00; 2209 00 19 00; 
2209 00 91 00; 2209 00 99 00 
Flours, meals and pellets, of meat or meat offal, of fish or of 
crustaceans, molluscs or other aq uatic invertebrates, unfit for 
human consumption; greaves: 2301; 2301 10 00 00; 2301 20 00 00 
Bran, sharps and other residues, whether or not in the form of 
pellets derived from the sifting, milling or other working of 
cereals or of leguminous plants:    2302; 2302 10; 2302 10 10 00; 2302 10 90 00; 
2302 20; 2302 20 10 00; 2302 20 90 00; 
2302 30; 2302 30 10 00; 2302 30 90 00; 2302 40; 2302 40 10 00; 2302 40 90 00 
2302 50 00 00 
Residues of starch manufacture and similar residues, beet-
pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of 
pellets: 2303; 2303 10; 2303 10 11 00; 2303 10 19 00; 
2303 10 90 00; 2303 20; 2303 20 10 00; 2303 20 90 00; 2303 30 00 00 
Oil-cake and other solid residues, whether or not ground or in the form of  pellets, resulting from the extraction of soya-bean oil:    2304 00 00 00 
Oil-cake and other solid residues, whether or not ground or in 
the form of pellets, resulting from the extraction of ground-nut 
oil:     2305 00 00 00 
Oil-cake and other solid residues, whether or not ground or in 
the form of pellets, resulting from the extraction of vegetable 
fats or oils, other than those of heading 2304 or2305:   2306; 2306 10 00 00; 2306 20 00 00; 
2306 30 00 00; 2306 41 00 00; 2306 49 00 00; 
2306 50 00 00; 2306 60 00 00; 2306 70 00 00; 2306 90; 2306 90 11 00; 2306 90 19 00; 
2306 90 90 00 
Wine lees; argol: 2307; 2307 00 11 00; 2307 00 19 00; 
2307 00 90 00  WT/ACC/CGR/7 
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 Description of products Tariff number 
Vegetable materials and vegetable waste, vegetable residues 
and by-products, vegetable residues and by whether or not in the form of pellets,  of a kind used in animal feeding,  not 
elsewhere specified or included: 2308; 2308 00 11 00; 2308 00 19 00; 
2308 00 40 00; 2308 00 90 00 
Preparations of a kind used in animal feeding:          2309; 2309 10; 2309 10 11 00; 2309 10 13 00; 
2309 10 15 00; 2309 10 19 00; 2309 10 31 00; 
2309 10 33 00; 2309 10 39 00; 2309 10 51 00; 
2309 10 53 00; 2309 10 59 00; 2309 10 70 00; 2309 10 90 00; 2309 90; 2309 90 10 00; 
2309 90 20 00; 2309 90 31 00; 2309 90 33 00; 
2309 90 35 00; 2309 90 39 00; 2309 90 41 00; 2309 90 43 00; 2309 90 49 00; 2309 90 51 00; 
2309 90 53 00; 2309 90 59 00; 2309 90 70 00; 
2309 90 91 00; 2309 90 95 00; 2309 90 99 00 
 Unmanufactured tobacco; tobacco  refuse: 2401; 2401 10; 2401 10 10 00;  2401 10 20 00; 
2401 10 30 00; 2401 10 41 00; 2401 10 49 00; 
2401 10 50 00; 2401 10 60 00; 2401 10 70 00; 
2401 10 80 00; 2401 10 90 00; 2401 20; 2401 20 10 00; 2401 20 20 00; 2401 20 30 00; 
2401 20 41 00; 2401 20 49 00; 2401 20 50 00; 
2401 20 60 00; 2401 20 70 00; 2401 20 80 00; 2401 20 90 00; 2401 30 00 00 
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco  substitutes: 2402; 2402 10 00 00; 2402 20; 2402 20 10 00; 
2402 20 90 00; 2402 90 00 00 
Other manufactured tobacco and manufactured substitutes; 
"homogenized" or "reconstituted" tobacco; extracts and 
essences: 2403; 2403 10; 2403 10 10 00; 2403 10 90 00; 
2403 91 00 00; 2403 99; 2403 99 10 00; 
2403 99 90 00 
Salt (including table salt and dena tured salt) and pure sodium 
chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water:  flowing 
agents; sea water:   2501; 2501 00 31 00; 2501 00 91 10; 
2501 00 91 20; 2501 00 99 00 
Sodium glutaminate: 2922 42 00 00 
 
In following table are tariff numbers of eight categories of goods subject to export quality control in 
HS 2002: 
 
Description of products Tariff number 
Horses for slaughter: 0101 90 11 00 
Live bovine animals: 0102; 0102 90 21 00; 0102 90 41 00; 
0102 90 51 00; 0102 90 61 00; 0102 90 71 00 
Meat of bovine animals, fresh or chilled: 0201; 0201 10; 0201 10 00 10; 0201 10 00 20; 
0201 10 00 90; 0201 20; 0201 20 20 10; 
0201 20 20 20; 0201 20 20 90; 0201 20 30 10; 0201 20 30 20; 0201 20 30 90; 0201 20 50 10; 
0201 20 50 20; 0201 20 50 90; 0201 20 90 10; 
0201 20 90 20; 0201 20 90 90; 0201 30; 
0201 30 00 10; 0201 30 00 20; 0201 30 00 90 
Meat of bovine animals, frozen: 0202; 0202 10; 0202 10 00 10; 0202 10 00 20; 
0202 10 00 90; 0202 20; 0202 20 10 10; 0202 20 10 20; 0202 20 10 90; 0202 20 30 10; 
0202 20 30 20; 0202 20 30 90; 0202 20 50 10; 
0202 20 50 20; 0202 20 50 90; 0202 20 90 10; 0202 20 90 20; 0202 20 90 90; 0202 30; 
0202 30 10 10; 0202 30 10 20; 0202 30 10 90 WT/ACC/CGR/7 
Page 138  
 
 Description of products Tariff number 
Other meat and edible meat offal, chilled or frozen: 0208; 0208 10; 0208 10 11 00; 0208 10 19 00; 
0208 10 90 00; 0208 20 00 00; 0208 30 00 00; 0208 40; 0208 40 10 00; 0208 40 90 00; 
0208 50 00 00; 0208 90; 0208 90 10 00; 
0208 90 20 00; 0208 90 40 00; 0208 90 55 00; 
0208 90 60 00; 0208 90 95 00 
Pig fat, free of lean meet, and poultry fat, not rendered or 
otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked: 0209; 0209 00 11 00; 0209 00 19 00; 
0209 00 30 00; 0209 00 90 00 
Meat and edible meat offal, salted, in brine, dried or smoked; 
edible flours and meals of meat or meat offal: 0210; 0210 11; 0210 11 11 00; 0210 11 19 00; 
0210 11 31 00; 0210 11 39 00; 0210 11 90 00; 
0210 12; 0210 12 11 00; 0210 12 19 00; 0210 12 90 00; 0210 19; 0210 19 10 00; 
0210 19 20 00; 0210 19 30 00; 0210 19 40 00; 
0210 19 50 00; 0210 19 60 00; 0210 19 70 00; 0210 19 81 00; 0210 19 89 00; 0210 19 90 00; 
0210 20; 0210 20 10 00; 0210 20 90 00; 
0210 91 00 00; 0210 92 00 00; 0210 93 00 00; 0210 99; 0210 99 10 00; 0210 99 21 00; 
0210 99 29 00; 0210 99 31 00; 0210 99 39 00; 
0210 99 41 00; 0210 99 49 00; 0210 99 51 00; 0210 99 59 00; 0210 99 60 00; 0210 99 71 00; 
0210 99 79 00; 0210 99 80 00; 0210 99 90 00 
Fish fillets and other fish meat (whether or not minced), fresh, 
chilled or frozen: 0304; 0304 10; 0304 10 13 00; 0304 10 15 00; 
0304 10 17 00; 0304 10 19 00; 0304 10 31 00; 0304 10 33 00; 0304 10 35 00; 0304 10 38 00; 
0304 10 91 00; 0304 10 97 00; 0304 10 98 00; 
0304 20; 0304 20 13 00; 0304 20 15 00; 
0304 20 17 00; 0304 20 19 00; 0304 20 21 00; 
0304 20 29 00; 0304 20 31 00; 0304 20 33 00; 0304 20 35 00; 0304 20 37 00; 0304 20 41 00; 
0304 20 43 00; 0304 20 45 00; 0304 20 51 00; 
0304 20 53 00; 0304 20 55 00; 0304 20 56 00; 0304 20 58 00; 0304 20 59 00; 0304 20 61 00; 
0304 20 69 00; 0304 20 71 00; 0304 20 73 00; 
0304 20 75 00; 0304 20 79 00; 0304 20 83 00; 0304 20 85 00; 0304 20 87 00; 0304 20 88 00; 
0304 20 91 00; 0304 20 94 00; 0304 90; 
0304 90 05 00; 0304 90 10 00; 0304 90 22 00; 0304 90 31 00; 0304 90 35 00; 0304 90 38 00; 
0304 90 39 00; 0304 90 41 00; 0304 90 45 00; 
0304 90 48 00; 0304 90 51 00; 0304 90 55 00; 0304 90 57 00; 0304 90 59 00; 0304 90 61 00; 
0304 90 65 00; 0304 90 97 00 
Fish, dried, salted or in brine; smoked fish, whether or not 
cooked before or during the smoking process; flours meals and 
pellets of fish, fit for human consumption: 0305; 0305 10 00 00; 0305 20 00 00; 0305 30; 
0305 30 11 00; 0305 30 19 00; 0305 30 30 00; 
0305 30 50 00; 0305 30 90 00; 0305 41 00 00; 
0305 42 00 00; 0305 49; 0305 49 10 00; 0305 49 20 00; 0305 49 30 00; 0305 49 45 00; 
0305 49 50 00; 0305 49 80 00; 0305 51; 
0305 51 10 00; 0305 51 90 00; 0305 59; 0305 59 11 00; 0305 59 19 00; 0305 59 30 00; 
0305 59 50 00; 0305 59 70 00; 0305 59 80 00; 
0305 61 00 00; 0305 62 00 00; 0305 63 00 00; 0305 69; 0305 69 10 00; 0305 69 30 00; 
0305 69 50 00; 0305 69 80 00  WT/ACC/CGR/7 
 Page 139 
 
 
 Description of products Tariff number 
Milk and cream, not concentrated nor containing added sugar 
or other sweetening matter: 0401; 0401 10; 0401 10 10 00; 0401 10 90 00; 
0401 20; 0401 20 11 00; 0401 20 19 00; 0401 20 91 00; 0401 20 99 00; 0401 30; 
0401 30 11 00; 0401 30 19 00; 0401 30 31 00; 
0401 30 39 00; 0401 30 91 00; 0401 30 99 00 
Milk and cream, concentrated or containing added sugar or 
other  sweetening matter: 0402; 0402 10; 0402 10 11 00; 0402 10 19 00; 
0402 10 91 00; 0402 10 99 00; 0402 21; 
0402 21 11 00; 0402 21 17 00; 0402 21 19 00; 0402 21 91 00; 0402 21 99 00; 0402 29; 
0402 29 11 00; 0402 29 15 00; 0402 29 19 00; 
0402 29 91 00; 0402 29 99 00; 0402 91; 0402 91 11 00; 0402 91 19 00; 0402 91 31 00; 
0402 91 39 00; 0402 91 51 00; 0402 91 59 00; 
0402 91 91 00; 0402 91 99 00; 0402 99; 0402 99 11 00; 0402 99 19 00; 0402 99 31 00; 
0402 99 39 00; 0402 99 91 00; 0402 99 99 00 
Buttermilk, curdled milk and cream, yogurt, kephir and other 
fermented or acidified milk  and cream, whether or not 
concentrated or containing added sugar or other sweetening 
matter or flavoured or containing added fruit, nuts or cocoa: 0403; 0403 10; 0403 10 11 00; 0403 10 13 00; 
0403 10 19 00; 0403 10 31 00; 0403 10 33 00; 0403 10 39 00; 0403 10 51 00; 0403 10 53 00; 
0403 10 59 00; 0403 10 91 00; 0403 10 93 00; 
0403 10 99 00; 0403 90; 0403 90 11 00; 0403 90 13 00; 0403 90 19 00; 0403 90 31 00; 
0403 90 33 00; 0403 90 39 00; 0403 90 51 00; 
0403 90 53 00; 0403 90 59 00; 0403 90 61 00; 0403 90 63 00; 0403 90 69 00; 0403 90 71 00; 
0403 90 73 00; 0403 90 79 00; 0403 90 91 00; 
0403 90 93 00; 0403 90 99 00 
Whey, whether or not concentrated or containing added sugar 
or other sweetening matter; products consisting of natural milk 
constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included:  0404; 0404 10; 0404 10 02 00; 0404 10 04 00; 
0404 10 06 00; 0404 10 12 00; 0404 10 14 00; 
0404 10 16 00; 0404 10 26 00; 0404 10 28 00; 0404 10 32 00; 0404 10 34 00; 0404 10 36 00; 
0404 10 38 00; 0404 10 48 00; 0404 10 52 00; 
0404 10 54 00; 0404 10 56 00; 0404 10 58 00; 0404 10 62 00; 0404 10 72 00; 0404 10 74 00; 
0404 10 76 00; 0404 10 78 00; 0404 10 82 00; 
0404 10 84 00; 0404 90; 0404 90 21 00;  0404 90 23 00; 0404 90 29 00; 0404 90 81 00; 
0404 90 83 00; 0404 90 89 00 
Butter and other fats and oils derived from milk; dairy spreads: 0405; 0405 10; 0405 10 11 00; 0405 10 19 00; 
0405 10 30 00; 0405 10 50 00; 0405 10 90 00; 0405 20; 0405 20 10 00; 0405 20 30 00; 
0405 20 90 00; 0405 90; 0405 90 10 00; 
0405 90 90 00 WT/ACC/CGR/7 
Page 140  
 
 Description of products Tariff number 
Cheese and curd: 0406; 0406 10; 0406 10 20 00; 0406 10 80 00; 
0406 20; 0406 20 10 00; 0406 20 90 00; 0406 30; 0406 30 10 00; 0406 30 31 00; 
0406 30 39 00; 0406 30 90 00; 0406 40; 
0406 40 10 00; 0406 40 50 00; 0406 40 90 00; 
0406 90; 0406 90 01 00; 0406 90 02 00; 
0406 90 03 00; 0406 90 04 00; 0406 90 05 00; 0406 90 06 00; 0406 90 13 00; 0406 90 15 00; 
0406 90 17 00; 0406 90 18 00; 0406 90 19 00; 
0406 90 21 00; 0406 90 23 00; 0406 90 25 00; 0406 90 27 00; 0406 90 29 00; 0406 90 31 00; 
0406 90 33 00; 0406 90 35 00; 0406 90 37 00; 
0406 90 39 00; 0406 90 50 00; 0406 90 61 00; 0406 90 63 00; 0406 90 69 00; 0406 90 73 00; 
0406 90 75 00; 0406 90 76 00; 0406 90 78 00; 
0406 90 79 00; 0406 90 81 00; 0406 90 82 00; 0406 90 84 00; 0406 90 85 00; 0406 90 86 00; 
0406 90 87 00; 0406 90 88 00; 0406 90 93 00; 
0406 90 99 00 
Dalmatian sage: 1211 90 97 00 
Sausages and similar products, of meat, meat offal or blood; food preparations based on these  products:   1601; 1601 00 10 00; 1601 00 91 00; 
1601 00 99 00 
Other prepared or preserved meat, meat offal or blood: 1602; 1602 10 00 00; 1602 20; 1602 20 11 00; 
1602 20 19 00; 1602 20 90 00; 1602 31; 
1602 31 11 00; 1602 31 19 00; 1602 31 30 00; 1602 31 90 00; 1602 32; 1602 32 11 00;  
1602 32 19 00; 1602 32 30 00; 1602 32 90 00; 
1602 39; 1602 39 21 00; 1602 39 29 00; 
1602 39 40 00; 1602 39 80 00; 1602 41; 
1602 41 10 00; 1602 41 90 00; 1602 42; 1602 42 10 00; 1602 42 90 00; 1602 49; 
1602 49 11 00; 1602 49 13 00; 1602 49 15 00; 
1602 49 19 00; 1602 49 30 00; 1602 49 50 00; 1602 49 90 00; 1602 50; 1602 50 10 00; 
1602 50 31 00; 1602 50 39 00; 1602 50 80 00; 
1602 90; 1602 90 10 00; 1602 90 31 00; 1602 90 41 00; 1602 90 51 00; 1602 90 61 00; 
1602 90 69 00; 1602 90 72 00; 1602 90 74 00; 
1602 90 76 00; 1602 90 78 00; 1602 90 98 00 
Extracts and juices of meat, fi sh or crustaceans, molluscs or 
other aquatic invertebrates: 1603 00; 1603 00 10 00; 1603 00 80 00 
Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs: 1604; 1604 11 00 00; 1604 12; 1604 12 10 00; 
1604 12 91 00; 1604 12 99 00; 1604 13; 
1604 13 11 00; 1604 13 19 00; 1604 13 90 00; 1604 14; 1604 14 11 00; 1604 14 16 00; 
1604 14 18 00; 1604 14 90 00; 1604 15; 
1604 15 11 00; 1604 15 19 00; 1604 15 90 00; 
1604 16 00 00; 1604 19; 1604 19 10 00; 
1604 19 31 00; 1604 19 39 00; 1604 19 50 00; 1604 19 91 00; 1604 19 92 00; 1604 19 93 00; 
1604 19 94 00; 1604 19 95 00; 1604 19 98 00; 
1604 20; 1604 20 05 00; 1604 20 10 00; 1604 20 30 00; 1604 20 40 00; 1604 20 50 00; 
1604 20 70 00; 1604 20 90 00; 1604 30; 
1604 30 10 00; 1604 30 90 00  WT/ACC/CGR/7 
 Page 141 
 
 
 Description of products Tariff number 
Wine of fresh grapes, including fortified wines; grape must  
other than that of heading 2009: 2204; 2204 10; 2204 10 11 00; 2204 10 19 00; 
2204 10 91 00; 2204 10 99 00; 2204 21; 2204 21 10 00; 2204 21 11 00; 2204 21 12 00; 
2204 21 13 00; 2204 21 17 00; 2204 21 18 00; 
2204 21 19 00; 2204 21 22 00; 2204 21 23 00; 
2204 21 24 00; 2204 21 26 00; 2204 21 27 00; 
2204 21 28 00; 2204 21 32 00; 2204 21 34 00; 2204 21 36 00; 2204 21 37 00; 2204 21 38 10; 
2204 21 38 90; 2204 21 42 00; 2204 21 43 00; 
2204 21 44 00; 2204 21 46 00; 2204 21 47 00; 2204 21 48 00; 2204 21 62 00; 2204 21 66 00; 
2204 21 67 00; 2204 21 68 00; 2204 21 69 00; 
2204 21 71 00; 2204 21 74 00; 2204 21 76 00; 2204 21 77 00; 2204 21 78 10; 2204 21 78 90; 
2204 21 79 00; 2204 21 80 00; 2204 21 81 00; 
2204 21 82 00; 2204 21 83 00; 2204 21 84 00; 2204 21 85 00; 2204 21 87 00; 2204 21 88 00; 
2204 21 89 00; 2204 21 91 00; 2204 21 92 00; 
2204 21 93 00; 2204 21 94 00; 2204 21 95 00; 2204 21 96 00; 2204 21 97 00; 2204 21 98 00; 
2204 21 99 00; 2204 29; 2204 29 10 00; 
2204 29 11 00; 2204 29 12 00; 2204 29 13 00; 2204 29 17 00; 2204 29 18 00; 2204 29 42 00; 
2204 29 43 00; 2204 29 44 00; 2204 29 46 00; 
2204 29 47 00; 2204 29 48 00; 2204 29 58 00; 2204 29 62 00; 2204 29 64 00; 2204 29 65 00; 
2204 29 71 00; 2204 29 72 00; 2204 29 75 00; 
2204 29 77 00; 2204 29 78 00; 2204 29 82 00; 
2204 29 83 00; 2204 29 84 00; 2204 29 87 00; 
2204 29 88 00; 2204 29 89 00; 2204 29 91 00; 2204 29 92 00; 2204 29 93 00; 2204 29 94 00; 
2204 29 95 00; 2204 29 96 00; 2204 29 97 00; 
2204 29 98 00; 2204 29 99 00; 2204 30; 2204 30 10 00; 2204 30 92 00; 2204 30 94 00; 
2204 30 96 00; 2204 30 98 00 
Vermouth and other wine of fresh grapes flavoured with plants 
or aromatic substances: 2205; 2205 10; 2205 10 10 00; 2205 10 90 00; 
2205 90; 2205 90 10 00; 2205 90 90 00 
Other fermented beverages (for example, cider, perry, mead);  mixtures of fermented beverages  and mixtures of fermented  
beverages and non-alcoholic beverages, not elsewhere 
specified or included:   2206 00; 2206 00 10 00; 2206 00 31 00; 
2206 00 39 00; 2206 00 51 00; 2206 00 59 00; 
2206 00 81 00; 2206 00 89 00 
Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80 % vol or higher; ethyl alcohol and other spirits, 
denatured, of any strength:       2207; 2207 10 00 00; 2207 20 00 00 WT/ACC/CGR/7 
Page 142  
 
 Description of products Tariff number 
Undenatured ethyl alcohol of an alcoholic strength by volume 
of  less than 80 % vol; spirits, liqueurs and other spirituous beverages: 2208; 2208 20; 2208 20 12 00; 2208 20 14 00; 
2208 20 26 00; 2208 20 27 00; 2208 20 29 10; 2208 20 29 20; 2208 20 29 30; 2208 20 29 90; 
2208 20 40 00; 2208 20 62 00; 2208 20 64 00; 
2208 20 86 00; 2208 20 87 00; 2208 20 89 10; 
2208 20 89 20; 2208 20 89 30; 2208 20 89 90; 
2208 30; 2208 30 11 00; 2208 30 19 00; 2208 30 32 00; 2208 30 38 00; 2208 30 52 00; 
2208 30 58 00; 2208 30 72 00; 2208 30 78 00; 
2208 30 82 00; 2208 30 88 00; 2208 40; 2208 40 11 00; 2208 40 31 00; 2208 40 39 00; 
2208 40 51 00; 2208 40 91 00; 2208 40 99 00; 
2208 50; 2208 50 11 00; 2208 50 19 00; 2208 50 91 00; 2208 50 99 00; 2208 60; 
2208 60 11 00; 2208 60 19 00; 2208 60 91 00; 
2208 60 99 00; 2208 70; 2208 70 10 00; 2208 70 90 00; 2208 90; 2208 90 11 00;  
2208 90 19 00; 2208 90 33 00; 2208 90 38 00; 
2208 90 41 00; 2208 90 45 00; 2208 90 48 00; 2208 90 52 00; 2208 90 54 00; 2208 90 56 00; 
2208 90 69 00; 2208 90 71 00; 2208 90 75 00; 
2208 90 77 00; 2208 90 78 00; 2208 90 91 00; 2208 90 99 00 
Unmanufactured tobacco; tobacco  refuse: 2401; 2401 10; 2401 10 10 00;  2401 10 20 00; 
2401 10 30 00; 2401 10 41 00; 2401 10 49 00; 
2401 10 50 00; 2401 10 60 00; 2401 10 70 00; 
2401 10 80 00; 2401 10 90 00; 2401 20;  
2401 20 10 00; 2401 20 20 00; 2401 20 30 00; 2401 20 41 00; 2401 20 49 00; 2401 20 50 00; 
2401 20 60 00; 2401 20 70 00; 2401 20 80 00; 
2401 20 90 00; 2401 30 00 00 
  WT/ACC/CGR/7 
 Page 143 
 
 
 ANNEX 5 
Import Tariff Rates for Civil Aircrafts and Aircraft parts in Montenegro  
Import Tariff Rates for Aircraft  
Item 
no. Tariff code Description Tariff Rate 
1 8802.11 10 00 Civil helicopters of an unladen weight =< 2 000 kg 1 
2 8802.11 90 00 Helicopters of an unladen weight =< 2 000 kg (excl. civil 
helicopters of subheading no 8802.11-10) 1 
3 8802.12 10 00 Civil helicopters of an unladen weight > 2 000 kg 1 
4 8802.12 90 00 Helicopters of an unladen weight > 2 000 kg (excl. civil 
helicopters of subheading no 8802.12-10) 1 
5 8802.20 10 00 Aeroplanes and other powered aircraft of an unladen 
weight =< 2 000 kg, civil (excl. helicopters and dirigibles) 1 
6 8802.20 90 00 Aeroplanes and other powered aircraft of an unladen 
weight =< 2 000 kg (excl. civil aircraft of subheading no 8802.20-10, helicopters and dirigibles) 1 
7 8802.30 10 00 Aeroplanes and other powered aircraft of an unladen 
weight > 2 000 kg but =< 15 000 kg, civil (excl. helicopters and dirigibles) 1 
8 8802.30 90 00 Aeroplanes and other powered aircraft of an unladen 
weight > 2 000 kg but =< 15 000 kg (excl. aircraft of 
subheading no 8802.30-10, helicopters and dirigibles) 1 
9 8802.40 10 00 Aeroplanes and other powered aircraft of an unladen 
weight > 15 000 kg, civil (excl. helicopters and dirigibles) 1 
10 8802.40 90 00 Aeroplanes and other powered aircraft of an unladen 
weight > 15 000 kg (excl. civil aircraft of subheading no 
8802.40-10, helicopters and dirigibles) 1 WT/ACC/CGR/7 
Page 144  
 
 Import Tariff Rates for Aircraft Parts
 
 
Item 
No. Tariff code Description Tariff Rate 
1 4011.30 10 00 New pneumatic tyres, of rubber, of a kind used for aircraft, for 
civil aircraft 1 
2 4823.90 10 00 Gaskets, washers and other seals, of paper or paperboard, for 
civil aircraft 10 
3 6812.90 10 00 Articles of asbestos or of mixtures based on asbestos or asbestos 
and magnesium carbonate, for use in civil aircraft (excl. 
compressed asbestos fibre jointing, in sheets or rolls, paper, millboard and felt, woven or knitted fabric, cords and string, 
whether or not plaited, friction material with a basis of asbestos 
and articles of asbestos cement) 5 
5 6813.10 10 00 Brake linings and pads with a basis of asbestos or other mineral 
substances, whether or not combined with textile or other 
materials, for civil aircraft 5 
7 6813.90 10 00 Articles of friction material, e.g. sheets, rolls, strips, segments, 
discs, washers and pads, for clutches and the like, with a basis of asbestos or other mineral substances, whether or not combined 
with textile or other materials, for civil aircraft (excl. brake 
linings and pads) 5 
9 7304.31 10 00 Tubes, pipes and hollow profiles seamless, of circular cross-
section, of iron or non-alloy steel, cold-drawn or cold-rolled 
'cold-reduced', with attached fittings, for gases or liquids, for 
civil aircraft (excl. cast iron products) 1 
11 7304.31 99 00 Tubes, pipes and hollow profiles seamless, of circular cross-
section, of iron or non-alloy steel, cold-drawn or cold-rolled 
'cold-reduced' (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for 
drilling for oil or gas and pipes with attached fittings, for gases 
or liquids, for civil aircraft, and precision tubes) 1 
12 7304.39 20 00 Tubes, pipes and hollow profiles, seamless, of circular cross-
section, of iron or non-alloy steel, not cold-drawn or cold-rolled 
'cold-reduced', with attached fittings, for gases or liquids, for 
civil aircraft (excl. cast iron products) 1 
13 7304.41 10 00 Tubes, pipes and hollow profiles, seamless, of circular cross-
section, of stainless steel, cold-drawn or cold-rolled 'cold-
reduced', with attached fittings, for gases or liquids, for civil 
aircraft 1 
15 7304.49 30 00 Tubes and pipes of circular cross-section, of stainless steel, not 
cold-drawn or cold-rolled, seamless, with attached fittings, for 
gases or liquids, for civil aircraft 1 
16 7306.30 10 00 Other tubes, pipes and hollow profiles, welded, having a circular 
cross-section, of iron or non-a lloy steel, with attached fittings, 
for gases or liquids, for civil aircraft 1 
17 7306.30 71 00 Other tubes, pipes and hollow profiles, welded, having a circular 
cross-section, of iron or non-allo y steel, of an external diameter 
of =< 168.3 mm, plated or coated with zinc (excl. products with 
attached fittings, for gases or liquids, for civil aircraft, or 
products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) 1 
18 7306.40 10 00 Other tubes, pipes and hollow profiles, welded, having a circular 
cross-section, of stainless steel with attached fittings, for gases 
or liquids, for civil aircraft, with attached fittings, for gases or liquids, for civil aircraft 1  WT/ACC/CGR/7 
 Page 145 
 
 
 Item 
No. Tariff code Description Tariff Rate 
19 7306.50 10 00 Other tubes, pipes and hollow profiles, welded, having a circular 
cross-section, of stainless steel,  with attached fittings, for gases 
or liquids, for civil aircraft 1 
20 7306.60 10 00 Other tubes, pipes and hollow profiles, welded, having a circular 
cross-section, of iron or steel, w ith attached fittings, for gases or 
liquids, for civil aircraft 1 
21 7312.10 10 00 Stranded wire, ropes and cables, of iron or steel, with fittings 
attached, or made up into articles, for civil aircraft (excl. electrically insulated products) 3 
22 7312.90 10 00 Plaited bands, slings and the like, of iron or steel, with fittings 
attached or made up into articles, for civil aircraft (excl. 
electrically insulated products) 3 
23 7312.90 90 00 Plaited bands, slings and the like, of iron or steel (excl. products 
with fittings attached or made up into articles, for civil aircraft, 
and electrically insulated products) 7 
24 7322.90 00 10 Air heaters and hot air distributors, including distributors which 
can also distribute fresh or conditioned air, not electrically heated, incorporating a motor-driven fan or blower, of iron or 
steel, for civil aircraft (excl. parts thereof) 5 
25 7324.10 10 00 Sinks and wash basins, of stainless steel, for civil aircraft 10 
27 7324.90 10 00 Sanitary ware of iron or  steel, for civil aircraft (excl. parts 
thereof) 5 
29 7326.20 10 00 Articles of iron or steel wire, n.e.s., for civil aircraft 5 
31 7413.00 10 00 Stranded wire, cables, plaited bands and the like, of copper, with 
fittings attached, for use in civil aircraft (excl. electrically 
insulated products) 1 
32 7413.00 91 00 Stranded wire, cables, plaited bands and the like, of refined 
copper (excl. such products with fittings attached, for use in 
civil aircraft and electrically insulated products) 10 
33 7413.00 99 00 Stranded wire, cables, plaited bands and the like, of copper 
alloys (excl. such products with fittings attached, for use in civil aircraft and electrically insulated products) 10 
34 7608.10 10 00 Tubes and pipes of non-alloy aluminium, suitable for gases or 
liquids, with attached fittings, for civil aircraft 10 
35 7608.10 91 00 Tubes and pipes of non-alloy aluminium, not further worked 
than extruded (excl. such products suitable for gases or liquids, with attached fittings, for civil aircraft, and hollow profiles) 10 
36 7608.10 99 00 Tubes and pipes of non-alloy aluminium (excl. such products 
not further worked than extruded, suitable for gases or liquids, 
with attached fittings, for civil aircraft, and hollow profiles) 10 
37 7608.20 10 00 Tubes and pipes of aluminium alloys, suitable for gases or 
liquids, with attached fittings, for civil aircraft (excl. hollow 
profiles) 10 
38 7608.20 30 00 Tubes and pipes of aluminium alloys, welded (excl. such 
products suitable for gases or liquids, with attached fittings, for 
civil aircraft, and hollow profiles) 10 
39 7608.20 91 00 Tubes and pipes of aluminium alloys, not further worked than 
extruded (excl. such products suitable for gases or liquids, with attached fittings, for civil aircraft, and hollow profiles) 10 
40 7608.20 99 00 Tubes and pipes of aluminium alloys (excl. such products 
welded or not further worked than extruded, suitable for gases 
or liquids, with attached fittings, for civil aircraft, and hollow profiles) 10 
41 8108.90 10 00 Titanium tubes and pipes with attached fittings, suitable for 
gases or liquids, for civil aircraft 1 WT/ACC/CGR/7 
Page 146  
 
 Item 
No. Tariff code Description Tariff Rate 
42 8108.90 70 00 Titanium tubes and pipes (excl. those with attached fittings, 
suitable for gases or liquids, for civil aircraft) 1 
43 8302.10 10 00 Hinges for civil aircraft, of base metal 5 
45 8302.20 10 00 Castors with mountings of base metal, for civil aircraft 5 
47 8302.42 10 00 Base metal mountings, fittings and similar articles suitable for 
furniture for civil aircraft (excl. locks with keys, hinges and castors) 5 
49 8302.49 10 00 Base metal mountings, fittings and similar articles for civil 
aircraft (excl. locks with keys , clasps and frames with clasps 
incorporating locks, hinges, castors and mountings and fittings suitable for buildings, motor vehicles or furniture) 5 
51 8302.60 10 00 Automatic door closers for civil aircraft, of base metal 5 
53 8307.10 10 00 Flexible tubing of iron or steel, with fittings, for civil aircraft 5 
55 8307.90 10 00 Flexible tubing of base metal other than iron or steel, with 
fittings, for civil aircraft 5 
57 8407.10 10 00 Spark-ignition reciprocating or rotary internal combustion 
piston engines, for civil aircraft 1 
59 8408.90 00 10 Compression-ignition internal combustion piston engines for 
civil aircraft 1 
63 8409.10 10 00 Parts suitable for use solely or principally with internal 
combustion piston engines for civil aircraft, n.e.s. 1 
64 8411.11 10 00 Turbo-jets of a thrust =< 25 kn, for civil aircraft 1 
66 8411.12 00 10 Turbo-jets of a thrust > 25 kn, for civil aircraft 1 
68 8411.21 10 00 Turbo-propellers of a power =< 1.100 kw, for civil aircraft 1 
70 8411.22 00 10 Turbo-propellers of a power > 1.100, for civil aircraft 1 
72 8411.81 10 00 Gas turbines of a power =< 5 000 kw, for civil aircraft (excl. 
turbo-jets and turbo-propellers) 1 
74 8411.82 00 10 Gas turbines of a power > 5 000 kw, for civil aircraft (excl. 
turbo-jets and turbo-propellers) 1 
76 8411.91 10 00 Parts of turbo-jets or turbo-propellers, for civil aircraft n.e.s. 1 
77 8411.99 10 00 Parts of gas turbines for civil aircraft, n.e.s. 1 
78 8412.10 10 00 Reaction engines, other than turbo-jets, for civil aircraft 1 
80 8412.21 10 00 Hydraulic power engines and motors, linear acting, for civil 
aircraft 1 
83 8412.29 00 10 Hydraulic motors for civil aircraft (excl. hydraulic power 
engines and motors, linear acting) 1 
84 8412.29 00 91 Hydraulic systems powered using hydraulic fluid power motors 
(excl. those for civil aircraft of subheading no 8412.29-10 and 
hydraulic power engines and motors, linear acting) 10 
85 8412.31 10 00 Pneumatic power engines and motors, linear-acting, for civil 
aircraft 1 
87 8412.39 10 00 Pneumatic power engines and motors for civil aircraft (excl. 
linear acting) 1 
89 8412.80 00 00 Engines and motors (excl. those for civil aircraft of subheading 
no 8412.80-91, steam turbines, internal combustion piston 
engines, hydraulic turbines, water wheels, gas turbines, reaction 
engines, hydraulic power engines and motors, pneumatic power engines and motors) 10 
90 8413.19 10 00 Pumps for liquids, with or designed to be fitted with a 
measuring device, for civil aircraft 1 
91 8413.20 10 00 Hand pumps for civil aircraft (excl. those of subheading nos. 
8413.11-00 and 8413.19-00) 1 
92 8413.20 90 00 Hand pumps (excl. those for civil aircraft of subheading no 
8413.20-10 and pumps of subheading 8413.11 and 8413.19) 7  WT/ACC/CGR/7 
 Page 147 
 
 
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No. Tariff code Description Tariff Rate 
93 8413.30 00 10 Fuel, lubricating or cooling-medium pumps for internal 
combustion piston engines, for civil aircraft 1 
94 8413.50 00 10 Other reciprocating pos itive displacement pumps for liquid, for 
use in civil aircraft 1 
96 8413.60 00 10 Rotary po sitive displacement pumps, for civil aircraft (excl. 
those of subheading nos. 8413.11 and 8413.19 and fuel, 
lubricating or cooling-medium pumps for internal combustion 
piston engines) 1 
102 8413.70 00 10 Centrifugal pumps, power-driven, for civil aircraft (excl. those 
of subheading nos. 8413.11 and 8413.19 and fuel, lubricating or 
cooling-medium pumps for internal combustion piston engines) 1 
103 8413.81 10 00 Pumps for liquids, power-driven, for civil aircraft (excl. those of 
subheading nos. 8413.11 and 8413.19, fuel, lubricating or cooling-medium pumps for internal combustion piston engines, 
concrete pumps, general reciprocating or rotary positive 
displacement pumps and centrifugal pumps of all kinds) 1 
104 8413.81 90 00 Pumps for liquids, power-driven (excl. those for civil aircraft of 
subheading no 8413.81-10, pumps of subheading nos. 8413.11 
and 8413.19, fuel, lubricating or cooling-medium pumps for 
internal combustion piston engines, concrete pumps, general reciprocating or rotary po sitive displacement pumps and 
centrifugal pumps of all kinds) 7 
105 8414.10 00 10 Vacuum pumps, for civil aircraft 1 
106 8414.10 00 90 Vacuum pumps (excl. those for civil aircraft of subheading 
8414.10.10, vacuum pumps for use in semiconductor 
production, rotary piston vacuum pumps, sliding vane rotary 
pumps, molecular drag pumps and roots pumps, diffusion pumps, cryopumps and adsorption pumps) 1 
107 8414.20 00 10 Hand or foot-operated air pumps, for civil aircraft 1 
109 8414.30 00 10 Compressors for refrige rating equipment, for civil aircraft 1 
111 8414.51 10 00 Table, floor, wall, window, ceiling or roof fans, with a self-
contained electric motor of an outp ut =< 125 w, for civil aircraft 1 
113 8414.59 10 00 Fans for civil aircraft (excl. table, floor, wall, window, ceiling or 
roof fans, with a self-contained electric motor of an output =< 125 w) 1 
117 8414.80 00 10 Air pumps and air or other gas compressors for civil aircraft 
(excl. vacuum pumps, hand- or foot-operated air pumps and 
compressors for refrigerating equipment) 1 
120 8414.80 00 93 Rotary displacement compressors (excl. those for civil aircraft 
of subheading no 8414.80-10, compressors for refrigerating 
equipment and air compressors mounted on a wheeled chassis 
for towing) 8 
122 8415.81 10 00 Air conditioning machines incorporating a refrigerating unit and 
a valve for reversal of the cooli ng/heat cycle, for civil aircraft 1 
124 8415.82 10 00 Air conditioning machines incorporating a refrigerating unit but 
without a valve for reversal of th e cooling/heat cycle, for civil 
aircraft 1 
126 8415.83 10 00 Air conditioning machines comprising a motor-driven fan, not 
incorporating a refrigerating unit but incorporating elements for 
changing the temperature and humidity, for civil aircraft 1 
128 8418.10 10 00 Combined refrigerators-f reezers, with separate external doors, 
for civil aircraft 1 
130 8418.30 00 10 Freezers of the chest type, of a capac ity =< 800 litres, for civil 
aircraft 1 WT/ACC/CGR/7 
Page 148  
 
 Item 
No. Tariff code Description Tariff Rate 
132 8418.40 00 10 Freezers of the upright type, of a capacity =< 900 litres, for civil 
aircraft 1 
134 8418.61 10 00 Compression type units whose condensers are heat exchangers, 
for civil aircraft 1 
136 8418.69 00 10 Refrigerating or freezing  equipment and absorption heat pumps, 
for civil aircraft (excl. refrigerating and freezing furniture) 1 
137 8418.69 00 20 Absorption heat pumps (excl. those for civil aircraft of 
subheading no 8418.69-10) 3 
139 8419.50 10 00 Heat exchange units for civil aircraft 1 
141 8419.81 10 00 Machinery, plant or laboratory equipment for cooking or heating 
food, for civil aircraft (excl. domestic appliances) 1 
144 8421.19 10 00 Centrifuges for civil aircraft (excl. isotope separators) 1 
147 8421.21 00 10 Machinery and apparatus for filtering or purifying water, for 
civil aircraft 3 
148 8421.21 00 90 Machinery and apparatus for filtering or purifying water (excl. 
that for civil aircraft of subheading no 8421.21-10) 3 
149 8421.23 10 00 Machinery and apparatus for oil or petrol-filters for internal 
combustion engines, for civil aircraft 1 
151 8421.29 10 00 Machinery and apparatus for filtering or purifying liquids for 
civil aircraft (excl. such mach inery and apparatus for water and 
beverages and oil or petrol-filters for internal combustion 
engines) 1 
152 8421.29 90 00 Machinery and apparatus for filtering or purifying liquids (excl. 
such machinery and apparatus for civil aircraft of subheading no 
8421.29-10 and for water and beve rages, oil or petrol-filters for 
internal combustion engines and artificial kidneys) 3 
153 8421.31 10 00 Intake air filters for internal combustion engines, for civil 
aircraft 1 
155 8421.39 10 00 Machinery and apparatus for filtering or purifying gases, for 
civil aircraft (excl. isotope sepa rators and intake air filters for 
internal combustion engines) 1 
162 8424.10 10 00 Fire extinguishers, whether or not charged, for civil aircraft 
(excl. fire-extinguishing bombs and grenades) 1 
164 8425.11 10 00 Pulley tackle and hoists, other than skip hoists or hoists of a 
kind used for raising vehicles, powered by electric motor, for civil aircraft 1 
166 8425.19 10 00 Pulley tackle and hoists, other than skip hoists or hoists of a 
kind used for raising vehicles, for civil aircraft, not powered by 
electric motor 1 
169 8425.31 10 00 Winches and capstans, powered by electric motor, for civil 
aircraft 1 
171 8425.39 10 00 Winches and capstans, not electric, for civil aircraft 1 
173 8426.99 10 00 Cranes for civil aircraft 1 
175 8428.10 10 00 Lifts and skip hoists, for civil aircraft 1 
179 8428.20 10 00 Pneumatic elevators and conveyors, for civil aircraft 1 
182 8428.33 10 00 Continuous-action elevators and conveyors, belt type, for civil 
aircraft 1 
184 8428.39 10 00 Continuous-action elevators and conveyors, for civil aircraft 
(excl. belt and pneumatic types) 1 
186 8471.10 10 00 Analogue or hybrid automatic data processing machines, for 
civil aircraft 1  WT/ACC/CGR/7 
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 Item 
No. Tariff code Description Tariff Rate 
188 8471.41 10 00 Data-processing machines, automatic, digital, comprising in the 
same housing at least a central processing unit, plus one input 
unit and one output unit, whether or not combined, for use in 
civil aircraft (excl. portable weighing <= 10 kg and excl. 
presented in the form of systems and peripheral units) 1 
192 8471.49 10 00 Data-processing machines, automatic, digital, presented in the 
form of systems 'comprising at least a central processing unit, 
one input unit and one output unit', for use in civil aircraft (excl. 
portable weighing <= 10 kg and excl. peripheral units) 1 
196 8471.50 10 00 Processing units for automatic data-processing machines, 
digital, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, 
output units. for use in civil aircraft (excl. those of headings nos. 
8471.41 and 8471.49 and excl. peripheral units) 1 
199 8471.50 99 00 Processing units for automatic data-processing machines, 
digital, whether or not containing in the same housing one or 
two of the following types of unit: storage units, input units, 
output units (not capable of recei ving and processing television, 
telecommunication, audio or video signals, excl. for use in civil 
aircraft of subheading 8471.50.10, those of subheadings 8471,41 
and 8471,49 and peripheral units) 1 
200 8471.60 10 00 Input or output units for digital automatic data-processing 
machines, whether or not containing storage units in the same 
housing, for use in civil aircraft 1 
204 8471.70 10 00 Storage units for digital automatic data processing machines, for 
civil aircraft 1 
206 8471.70 51 00 Disk storage units for digital automatic data-processing 
machines, optical, incl . magneto-optical (excl. for use in civil 
aircraft of subheading no 8471.70-10 and central storage units) 1 
207 8471.70 53 00 Hard disk storage drives for digital automatic data-processing 
machines, neither optical nor magne to-optical (excl. for use in 
civil aircraft of subheading no 8471.70-10 and central storage 
units) 1 
208 8471.70 59 00 Disk storage units for digital automatic data-processing 
machines, neither optical nor magne to-optical (excl. for use in 
civil aircraft of subheading no 8471.70-10, hard disk storage 
drives and central storage units) 1 
209 8471.70 60 00 Magnetic tape storage units for digital automatic data-
processing machines (excl. for use in civil aircraft of subheading 
no 8471.70-10 and central storage units) 1 
210 8471.70 90 00 Storage units for digital automatic data-processing machines 
(excl. for civil aircraft of subheading no 8471.70-10 and disk, magnetic tape and central storage units) 1 
211 8479.89 10 00 Hydropneumatic batteri es, mechanical actuators for thrust 
reversers, toilet units specially designed, air humidifiers and 
dehumidifiers, non-electric se rvo-mechanisms, non-electric 
starter motors, pneumatic starters for turbo-jets, turbo-propellers 
and other gas turbines, non-el ectric windscreen wipers, non-
electric propeller regulators for civil aircraft 1 
212 8479.90 00 10 Parts of machines and mechanical appliances  n.e.s., for civil 
aircraft 1 
214 8483.10 00 10 Transmission shafts - in cl. cam shafts and crank shafts - and 
cranks, for civil aircraft 1 
216 8483.30 00 10 Bearing housings for machinery, not incorporating ball or roller 
bearings; plain shaft bearings fo r machinery, for civil aircraft 1 WT/ACC/CGR/7 
Page 150  
 
 Item 
No. Tariff code Description Tariff Rate 
219 8483.40 10 00 Gears and gearing for machinery, other than toothed wheels, 
chain sprockets and other tran smission elements presented 
separately; ball screws; gear boxes and other speed changers, 
including torque converters, for civil aircraft 1 
223 8483.50 00 10 Flywheels and pulleys, including pulley blocks, for civil aircraft 1 
225 8483.60 00 10 Clutches and shaft couplings, incl. universal joints, for 
machinery, for civil aircraft 1 
227 8484.10 10 00 Gaskets and similar joints of metal sheeting combined with 
other material or of two or more la yers of metal, for civil aircraft 1 
229 8484.90 10 00 Sets or assortments of gaskets and similar joints, dissimilar in 
composition, put up in pouches, envelopes or similar packings, 
for civil aircraft 1 
231 8501.20 10 00 Universal ac/dc motors, of an output > 735 w but =< 150 kw, 
for civil aircraft 1 
232 8501.20 90 00 Universal ac/dc motors, of an output > 37.5 w (excl. universal 
ac/dc motors, of an output > 735 w but =< 150 kw, for civil 
aircraft, of subheading no 8501.20-10) 1 
233 8501.31 10 00 DC motors of an output > 735 w but =< 750 w and dc 
generators of an output =< 750 w, for civil aircraft 1 
234 8501.31 90 90 DC motors of an output > 37.5 w but =< 750 w and dc 
generators of an output =< 750 w (excl. dc motors of an output 
> 735 w and dc generators for civil aircraft of subheading no. 
8501.31-10) 1 
235 8501.32 10 00 DC motors and generators, of an output > 750 w but =< 75 kw, 
for civil aircraft 1 
238 8501.33 10 00 DC motors of an output > 75 kw but =< 150 kw and dc 
generators, of an output > 75 kw but =< 375 kw, for civil aircraft 1 
240 8501.34 10 00 DC generators of an output > 375 kw, for civil aircraft 1 
243 8501.40 10 00 AC motors, single-phase, of an output > 735 w but =< 150 kw, 
for civil aircraft 1 
244 8501.40 91 00 AC motors, single phase, of an output of > 37.5 w to <= 750 w 
(excl. with an output of > 735 w to 150 kw, for use in civil aircraft of heading 8501.40-10) 1 
245 8501.40 99 00 AC motors, single phase, of an output of > 750 w (excl. with an 
output of > 735 w to 150 kw, for use in civil aircraft of heading 
8501.40-10) 1 
246 8501.51 10 00 AC motors, multi-phase, of an output > 735 w but =< 750 w, for 
civil aircraft 1 
247 8501.51 90 00 AC motors, multi-phase, of an output > 37.5 w but =< 750 w 
(excl. ac motors, multi-phase, of an output > 735 w, for civil 
aircraft of subheading no 8501.51-10) 1 
248 8501.52 10 00 AC motors, multi-phase, of an output > 750 w but =< 75 kw, for 
civil aircraft 1 
252 8501.53 10 00 AC motors, multi-phase, of an output > 75 kw but =< 150 kw, 
for civil aircraft 1 
255 8501.61 10 00 AC generators 'alternators', of an output =< 75 kva, for civil 
aircraft 1 
256 8501.61 91 00 AC generators 'alternators', of an output =< 7.5 kva (excl. those 
for civil aircraft of subheading no 8501.61-10) 1 
257 8501.61 99 00 AC generators 'alternators', of an output > 7.5 kva but =< 75 kva 
(excl. those for civil aircraft of subheading no 8501.61-10) 1 
258 8501.62 10 00 AC generators 'alternators', of an output > 75 kva but =< 375 
kva, for civil aircraft 1  WT/ACC/CGR/7 
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 Item 
No. Tariff code Description Tariff Rate 
259 8501.62 90 00 AC generators 'alternators', of an output > 75 kva but =< 375 
kva (excl. those for civil aircraft of subheading no 8501.62-10) 1 
260 8501.63 10 00 AC generators 'alternators', of an output > 375 kva but =< 750 
kva, for civil aircraft 1 
261 8501.63 90 00 AC generators 'alternators', of an output > 375 kva but =< 750 
kva (excl. those for civil aircraft of subheading no 8501.63-10) 1 
262 8502.11 10 00 Generating sets with compression-ignition internal combustion 
piston engines -diesel or semi-diesel engines- of an output =< 75 
kva, for civil aircraft 1 
263 8502.11 91 00 Generating sets with compression-ignition internal combustion 
piston engines of an output =< 7.5 kva (excl. such sets for use in 
civil aircraft of subheading no 8502.11-10) 1 
264 8502.11 99 00 Generating sets with compression-ignition internal combustion 
piston engines of an output > 7.5 kva to 75 kva (excl. such sets for use in civil aircraft of subheading no 8502.11-10) 1 
265 8502.12 10 00 Generating sets with compression-ignition internal combustion 
piston engines -diesel or semi-diesel engines- of an output > 75 
kva but =< 375 kva, for civil aircraft 1 
266 8502.12 90 00 Generating sets with compression-ignition internal combustion 
piston engines -diesel or semi-diesel engines- of an output > 75 
kva but =< 375 kva (excl. those for civil aircraft of subheading 
no 8502.12-10) 1 
267 8502.13 10 00 Generating sets with compression-ignition internal combustion 
piston engines -diesel or semi-diesel engines- of an output > 375 
kva, for civil aircraft 1 
268 8502.13 91 00 Generating sets with compression-ignition internal combustion 
piston engines -diesel or semi-diesel engines- of an output > 375 
kva but =< 750 kva (excl. those for civil aircraft of subheading 
no 8502.13-10) 1 
269 8502.13 99 00 Generating sets with compression-ignition internal combustion 
piston engines -diesel or semi-diesel engines- of an output > 750 
kva (excl. those for civil aircraft of subheading no 8502.13-10) 1 
270 8502.20 10 00 Generating sets with spark-ignition internal combustion piston 
engines, for civil aircraft 1 
271 8502.20 91 00 Generating sets with spark-ignition internal combustion piston 
engines, of an output =< 7.5 kva (excl. those for civil aircraft of 
subheading no 8502.20-10) 1 
272 8502.20 99 00 Generating sets with spark-ignition internal combustion piston 
engines, of an output > 7.5 kva (excl. those for civil aircraft of subheading no 8502.20-10) 1 
273 8502.39 10 00 Generating sets powered other than with spark-ignition internal 
combustion piston engines, for civil aircraft 1 
274 8502.39 99 00 Generating sets (excl. wind-powered and powered by spark-
ignition internal combustion piston engines, and those for civil aircraft of subheading no 8502.39-10 and turbo-generators) 1 
275 8502.40 10 00 Electric rotary converters, for civil aircraft 1 
276 8502.40 90 00 Electric rotary converte rs (excl. those for civil aircraft of 
subheading no 8502.40-10) 1 
277 8504.10 10 00 Ballasts for discharge lamps or tubes, for civil aircraft 1 
278 8504.10 91 00 Inductors, whether or not connected with a capacitor (excl. those 
for civil aircraft of subheading no 8504.10-10) 1 
279 8504.10 99 00 Ballasts for discharge lamps or tubes (excl. those for civil 
aircraft of subheading no 8504.10-10 and inductors, whether or 
not connected with a capacitor) 1 WT/ACC/CGR/7 
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 Item 
No. Tariff code Description Tariff Rate 
280 8504.31 10 00 Transformers, other than liquid dielectric, having a power 
handling capacity =< 1 kva, for civil aircraft 1 
281 8504.31 31 00 Measuring transformers, for voltage measurement, having a 
power handling capacity =< 1 kva (excl. those for civil aircraft 
of subheading no 8504.31-10) 1 
282 8504.31 39 00 Measuring transformers other than for voltage measurement, 
having a power handling capacity =< 1 kva (excl. those for civil 
aircraft of subheading no 8504.31-10) 1 
283 8504.31 90 00 Transformers, other than liquid dielectric, having a power 
handling capacity =< 1 kva (excl. those for civil aircraft of 
subheading no 8504.31-10 and measuring transformers) 1 
284 8504.32 10 00 Transformers, other than liquid dielectric, having a power 
handling capacity > 1 kva but =< 16 kva, for civil aircraft 1 
285 8504.32 30 00 Measuring transformers having a power handling capacity of > 
1 kva to 16 kva (other than for civil aircraft of subheading no 
8504.32-10) 1 
286 8504.32 90 00 Transformers, other than liquid dielectric, having a power 
handling capacity > 1 kva but =< 16 kva (excl. those for civil aircraft of subheading no 8504.32-10 and measuring 
transformers) 1 
287 8504.33 10 00 Transformers, other than liquid dielectric, having a power 
handling capacity > 16 kva but =< 500 kva, for civil aircraft 1 
288 8504.33 90 00 Transformers, other than liquid dielectric, having a power 
handling capacity > 16 kva but =< 500 kva (excl. those for civil 
aircraft of subheading no 8504.33-10) 1 
289 8504.40 10 00 Static converters, for civil aircraft 1 
290 8504.40 30 00 Power supply units of a kind used with automatic data-
processing machines (excl. for civil aircraft of subheading no 
8504.40-10) 1 
291 8504.40 50 00 Poly crystalline semiconductors (excl. those for civil aircraft of 
subheading no 8504.40-10) 1 
292 8504.40 93 00 Accumulator chargers (excl. those for civil aircraft of 
subheading no 8504.40-10 and polycrystalline semiconductors) 1 
293 8504.40 94 00 Rectifiers (excl. po lycrystalline semi-conductors and not for 
civil aircraft) 1 
296 8504.50 10 00 Inductors, for civil aircraft (excl. inductors for discharge lamps 
or tubes) 1 
297 8504.50 90 00 Inductors (excl. for civil aircraft of subheading 8504.50.10, of a 
kind used with telecommunication apparatus and for power 
supplies for automatic data-processing machines and units 
thereof and those for discharge lamps or tubes) 1 
298 8507.10 00 10 Lead-acid, of a kind used for starting piston engines for civil 
aircraft 1 
300 8507.20 00 10 Lead acid accumulators, for civil aircraft (excl. those for starting 
piston engines) 1 
303 8507.30 00 10 Nickel-cadmium accumulators, for civil aircraft 1 
305 8507.40 10 00 Nickel-iron accu mulators, for civil aircraft 1 
307 8507.80 00 10 Electric accumu lators, for civil aircraft (excl. lead-acid, nickel-
cadmium or nickel-iron accumulators) 1 
309 8511.10 10 00 Sparking plugs of a kind used for spark-ignition or compression-
ignition internal combustion engines, for civil aircraft 1 
310 8511.10 90 00 Sparking plugs of a kind used for spark-ignition or compression-
ignition internal combustion engines (excl. those for civil aircraft of subheading no 8511.10-10) 1  WT/ACC/CGR/7 
 Page 153 
 
 
 Item 
No. Tariff code Description Tariff Rate 
311 8511.20 10 00 Ignition magnetos; magneto-dynamos; magnetic flywheels of a 
kind used for spark-ignition or compression-ignition internal 
combustion engines, for civil aircraft 1 
312 8511.20 90 00 Ignition magnetos; magneto-dynamos; magnetic flywheels of a 
kind used for spark-ignition or compression-ignition internal 
combustion engines (excl. those for civil aircraft of subheading 
no 8511.20-10) 1 
313 8511.30 10 00 Distributors and ignition coils for spark-ignition or 
compression-ignition internal combustion engines, for civil 
aircraft 1 
314 8511.30 90 00 Distributors and ignition coils for spark-ignition or 
compression-ignition internal combustion engines (excl. those for civil aircraft of subheading no 8511.30-10) 1 
315 8511.40 10 00 Starter motors and dual purpose starter-generators for spark-
ignition or compression-ignition internal combustion engines, 
for civil aircraft 1 
316 8511.40 90 00 Starter motors and dual purpose starter-generators for spark-
ignition or compression-ignition internal combustion engines 
(excl. those for civil aircraft of subheading no 8511.40-10) 1 
317 8511.50 10 00 Generators of a kind used for internal combustion engines, for 
civil aircraft (excl. magneto dynamos and dual purpose starter-generators) 1 
318 8511.50 90 00 Generators of a kind used for internal combustion engines (excl. 
those for civil aircraft of subheading no 8511.50-10, magneto 
dynamos and dual purpose starter-generators) 1 
319 8511.80 10 00 Electrical ignition or starting equipment, incl. cut-outs, of a kind 
used for spark-ignition or compression-ignition internal 
combustion engines, for civil airc raft (excl. generators, starter 
motors, distributors, ignition coils, ignition magnetos, magnetic 
flywheels and sparking plugs) 1 
320 8511.80 90 90 Electrical ignition or starting equipment, incl. cut-outs, of a kind 
used for spark-ignition or compression-ignition internal combustion engines (excl. those for civil aircraft of subheading 
no 8511.80-10, those with hea ting units, generators, starter 
motors, distributors, ignition coils, ignition magnetos, magnetic flywheels and sparking plugs) 1 
321 8516.80 10 00 Electric heating resistors, assembled only with a simple 
insulated former and electrical co nnections, for anti-icing or de-
icing, for civil aircraft 1 
323 8518.10 10 00 Microphones and stands therefore, for civil aircraft (excl. 
cordless microphones with built-in transmitter) 1 
324 8518.10 20 00 Microphones having a frequency range of 300 hz to 3,4 khz, of 
a diameter <= 10 mm and a height <= 3 mm, of a kind used for 
telecommunications (excl. those fo r civil aircraft of subheading 
8518.10.10) 3 
325 8518.10 80 00 Microphones and stands therefore (excl. those for civil aircraft 
of subheading 8518.10.10, microphones having a frequency range of 300 hz to 3,4 khz, of a diameter <= 10 mm and a height 
<= 3 mm, of a kind used for telecommunications, and cordless 
microphones with built-in transmitter) 3 
326 8518.21 10 00 Single loudspeakers, mounted in their enclosures, for civil 
aircraft 1 
327 8518.21 90 00 Single loudspeakers, mounted in their enclosures (excl. those for 
civil aircraft of subheading no 8518.21-10) 3 WT/ACC/CGR/7 
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 Item 
No. Tariff code Description Tariff Rate 
328 8518.22 10 00 Multip le loudspeakers, mounted in th e same enclosure, for civil 
aircraft 1 
329 8518.22 90 00 Mu ltiple loudspeakers, mounted in the same enclosure (excl. 
those for civil aircraft of subheading no 8518.22-10) 3 
330 8518.29 10 00 Loudspeakers, without enclosure, for civil aircraft 1 
331 8518.29 80 00 Loudspeakers, without enclosure (excl. those for civil aircraft of 
subheading 8518.29.10 and those having a frequency range of 
300 hz to 3,4 khz, of a diameter <= 50 mm, of a kind used for 
telecommunications) 3 
332 8518.30 10 00 Headphones, earphones and combined microphone/speaker sets, 
for civil aircraft (excl. helmets with built-in headphones, 
whether or not incorporating a microphone) 3 
333 8518.30 20 00 Line telephone handsets, whether or not incorporating a 
microphone (excl. those for civil aircraft of subheading 8518.30.10) 3 
334 8518.30 80 00 Headphones, earphones and combined microphone/speaker sets 
(excl. those for civil aircraft of subheading 8518.30.10, line 
telephone handsets, telephone sets, hearing aids and helmets with built-in headphones, whether or not incorporating a 
microphone) 3 
335 8518.40 10 00 Audio-frequency electric amplifiers, for civil aircraft 1 
336 8518.40 30 00 Audio-frequency electric telephonic and measurement 
amplifiers (excl. those for civil aircraft of subheading no 8518.40-10) 3 
337 8518.40 91 00 Audio-frequency electric amplifiers, with only one channel 
(excl. those for civil aircraft of subheading no 8518.40-10 and 
telephonic or measurement amplifiers) 3 
338 8518.40 99 00 Audio-frequency electric amplifiers, with more than one 
channel (excl. those for civil aircraft of subheading no 8518.40-
10 and telephonic or measurement amplifiers) 3 
339 8518.50 10 00 Electric sound amplifier sets, for civil aircraft 5 
340 8518.50 90 00 Electric sound amplifier sets (excl. those for civil aircraft of 
subheading no 8518.50-10) 3 
341 8520.90 10 00 Sound recording equipment whether or not incorporating a 
sound reproducing device, for civil aircraft (excl. magnetic tape 
recorders incorporating sound reproducing apparatus) 5 
342 8520.90 90 00 Sound recording equipment whether or not incorporating a 
sound reproducing device (excl. those for civil aircraft of 
subheading no 8520.90-10 and magnetic tape recorders 
incorporating sound reproducing apparatus) 5 
343 8521.10 10 00 Magnetic tape-type video recording or reproducing apparatus, 
whether or not incorporating a video tuner, for use in civil 
aircraft 5 
344 8521.10 30 00 Video recording or reproducing apparatus, whether or not 
incorporating a video tuner, for magnetic tape of a width of <= 
1.3 cm and allowing recording or reproduction at a tape speed of 
<= 50 mm/s (excl. those of subheading no 8521.10-10 for use in civil aircraft, and video camera recorders) 5 
345 8521.10 80 00 Video recording or reproducing apparatus, whether or not 
incorporating a video tuner (excl. those of subheading 8521.10-
10 for use in civil aircraft and those using magnetic tape of a width of <= 1.3 cm and allowing recording or reproduction at a 
tape speed of <= 50 mm/s) 5  WT/ACC/CGR/7 
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 Item 
No. Tariff code Description Tariff Rate 
346 8522.90 10 00 Assemblies and sub-assemblies consisting of two or more parts 
or pieces fastened or joined  together, for apparatus of 
subheading no 8520.90, for civil aircraft 5 
347 8525.10 10 00 Radio-telegraphic and radio-telephonic transmission apparatus, 
for civil aircraft 5 
348 8525.10 50 00 Radio-telegraphic or radio-telephonic transmission apparatus 
(excl. for civil aircraft of subheading 8525.10.10) 3 
349 8525.20 10 00 Radio-telegraphic and radio-telephonic transmission apparatus, 
incorporating reception appara tus, for civil aircraft 5 
350 8525.20 91 00 Transmission apparatus, incorporating reception apparatus, for 
cellular networks 'mobile telephones' (excl. that for radio-
telephony and radio-telegraphy for civil aircraft of subheading 
no 8525.20-10) 3 
351 8525.20 99 90 Transmission apparatus for radio-telephony, radio-telegraphy, 
radio-broadcasting or television, incorporating reception 
apparatus, (excl. that for radio-telephony and radio-telegraphy 
for civil aircraft of subheading no 8525.20-10, for cellular networks 'mobile telephones', and radio-telephonic apparatus) 3 
352 8526.10 10 00 Radar apparatus for civil aircraft 1 
353 8526.10 90 00 Radar apparatus (excl. that for civil aircraft of subheading no 
8526.10-11, 8526.10-13 or 8526.10-19) 1 
354 8526.91 11 00 Radio navigationa l receivers, for civil aircraft 1 
355 8526.91 19 00 Radio navigational transmitters, for civil aircraft 1 
356 8526.91 90 00 Radio navigational aid apparatus (excl. those for civil aircraft of 
subheading no 8526.91-11 or 8526.91-19) 1 
357 8526.92 10 00 Radio remote control apparatus, for civil aircraft 1 
358 8526.92 90 00 Radio remote control apparatus (excl. those for civil aircraft of 
subheading no 8526.92-10) 1 
359 8527.90 10 00 Recep tion apparatus for radio-telep hony or radio-te legraphy, for 
civil aircraft 3 
360 8527.90 99 00 R eception apparatus for radio-te lephony or ra dio-telegraphy 
(excl. apparatus for radio-telephony or radio-telegraphy for civil 
aircraft of subheading 8527.90. 10 and portable receivers for 
calling, alerting or paging) 3 
361 8529.10 10 00 Aerials and aerial reflectors of all kinds; parts suitable for use 
therewith, n.e.s. for civil aircraft 1 
362 8529.10 50 00 Aerials (excl. those for civil aircraft of subheading no 8529.10-
10, inside and outside aerials for radio or television broadcast 
receivers and telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles) 3 
363 8529.90 10 00 Assemblies and sub-assemblies consisting of two or more parts 
or pieces fastened or joined toge ther, for radar apparatus, radio 
navigational aid apparatus or radio remote control apparatus, n.e.s., for civil aircraft 1 
364 8529.90 89 00 Parts suitable for use solely or principally with transmission 
apparatus for radio-telephony or radio-telegraphy for civil 
aircraft, radio-broadcasting or television, video camera 
recorders, radar apparatus, radio navigational aid apparatus and 
remote control apparatus, n.e.s. (excl. assemblies and sub-assemblies for civil aircraft of subheading 8529.90.10, parts for 
digital still image video cameras, aerials and aerial reflectors, 
and electronic assemblies) 1 
365 8531.10 10 00 Burglar or fire alarms a nd similar apparatus, for civil aircraft 1 WT/ACC/CGR/7 
Page 156  
 
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No. Tariff code Description Tariff Rate 
366 8531.10 90 00 Burglar or fire alarms and similar apparatus, (excl. those for 
civil aircraft of subheading no 8531.10-10 and those for use in 
motor vehicles or buildings) 5 
367 8531.20 10 00 Indicator panels with liquid crystal devices or light emitting 
diodes, for civil aircraft 1 
368 8531.20 30 00 Indicator panels with light emitting diodes 'led' (excl. those of a 
kind used for civil aircraft of subheading no 8531.20-10 and 
those of a kind used for motor vehicles, cycles or traffic signalling) 5 
369 8531.20 51 00 Indicator panels incorporating active matrix liquid crystal 
devices 'lcd' for coloured images (excl. those of a kind used for 
civil aircraft of subheading n. 8531.20-10 and those of a kind used for motor vehicles, cycl es or traffic signalling) 5 
370 8531.20 59 00 Indicator panels incorporating active matrix liquid crystal 
devices 'lcd' for black and white and other monochrome images 
(excl. those of a kind used for civil aircraft of subheading n. 8531.20-10 and those of a kind used for motor vehicles, cycles 
or traffic signalling) 5 
371 8531.20 80 00 Indicator panels with liquid crystal devices 'lcd' or light emitting 
diodes 'led' (excl. those for ci vil aircraft of subheading no 
8531.20-10 and those of a kind used for motor vehicles, cycles 
or traffic signalling) 1 
372 8531.80 10 00 Electric sound or visual signalling apparatus, for civil aircraft 
(excl. indicator panels with liquid crystal devices or light emitting diodes, burglar or fire alarms and similar apparatus and 
apparatus for cycles, motor vehicles and traffic signalling) 1 
373 8531.80 30 00 Electric sound or visual signalling apparatus, with flat panel 
display devices (excl. that fo r civil aircraft of subheading 
8531.80.10, indicator panels with liquid crystal devices or light 
emitting diodes, burglar or fire alarms and similar apparatus and apparatus for cycles, motor vehicles and traffic signalling) 1 
374 8531.80 80 00 Electric sound or visual signalling apparatus (excl. with flat 
panel display devices and excl. that for civil aircraft of 
subheading 8531.80.10, indicator panels with liquid crystal devices or light emitting diodes, burglar or fire alarms and 
similar apparatus and apparatus for cycles, motor vehicles and 
traffic signalling) 1 
375 8539.10 10 00 Sealed beam la mp units, for civil aircraft 1 
376 8539.10 90 00 Sealed beam lamp units  (excl. those for civil aircraft of 
subheading no 8539.10-10) 1 
377 8543.89 10 00 Flight recorders for civil aircraft 1 
378 8543.90 10 00 Assemblies and sub-assemblies, consisting of two or more parts 
or pieces fastened or joined togeth er, for flight recorders, n.e.s., 
for use in civil aircraft 1 
379 8544.30 10 00 Ignition wiring sets and other wiring sets for civil aircraft 1 
380 8544.30 90 00 Ignition wiring sets and other wiring sets for vehicles, aircraft or 
ships (excl. those for civil aircraft of subheading no 8544.30-10) 1 
381 8803.10 10 00 Propellers and rotors and parts thereof, for civil aircraft, n.e.s. 1 
382 8803.10 90 00 Propellers and rotors and parts thereof, for aircraft, n.e.s. (excl. 
those for civil aircraft of subheading no 8803.10-10) 1 
383 8803.20 10 00 Under-carriages and parts thereof, for civil aircraft, n.e.s. 1 
384 8803.20 90 00 Under-carriages and parts thereof, for aircraft, n.e.s. (excl. those 
for civil aircraft of subheading no 8803.20-10) 1 
385 8803.30 10 00 Parts of aeroplanes or helicopters, for civil aircraft, n.e.s. (excl. 
those for gliders) 1  WT/ACC/CGR/7 
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No. Tariff code Description Tariff Rate 
386 8803.30 90 00 Parts of aeroplanes or helicopters, for civil aircraft, n.e.s. (excl. 
those for gliders and civil aircraft of subheading no 8803.30-10) 1 
387 8803.90 91 00 Parts for civil aircraft, n.e.s. 1 
388 8803.90 99 00 Parts of aircraft and spacecraft, n.e.s. (excl. those for civil 
aircraft of subheading 8803.90.91 , for spacecraft, incl. satellites, 
and suborbital and spacecraft launch vehicles) 1 
389 8805.20 10 00 Ground flying trainers and parts thereof, for civil aircraft, n.e.s. 1 
390 8805.20 90 00 Ground flying trainers and parts thereof, n.e.s. (excl. those for 
civil aircraft of subheading no 8805.20-10) 1 
391 9001.90 10 00 Lenses, prisms, mirrors and other optical elements, of any 
material, unmounted, for civil aircraft (excl. such elements of glass not optically worked) 1 
393 9002.90 10 00 Lenses, prisms, mirrors and other optical elements, mounted, of 
any material, for instruments or apparatus, for civil aircraft 
(excl. such elements of glass not optically worked, filters and objective lenses) 1 
394 9002.90 91 00 Lenses, prisms, mirrors and other optical elements, mounted, of 
any material, for instruments or ap paratus (excl. for civil aircraft 
of subheading 9002.90.10, elements of glass not optically worked, filters and objective lenses) 1 
395 9002.90 99 00 Lenses, prisms, mirrors and other optical elements, mounted, of 
any material, for instruments or ap paratus (excl. for civil aircraft 
of subheading 9002.90.10, elements of glass not optically worked, filters and objective lenses) 1 
396 9013.80 11 00 Matrix liquid crystal devices, active, colour (excl. those of a 
kind used for civil aircraft of subheading no 5231.20-10 and 
those of a kind used for motor vehicles, cycles or traffic 
signalling) 1 
497 9014.10 10 00 Direction finding compasses, for civil aircraft 1 
499 9014.20 13 00 Inertial navigation systems, for civil aircraft 1 
400 9014.20 18 00 Navigational instruments and appliances for use in civil aircraft 
(other than compasses, inertial navigation systems and radio navigation instruments) 1 
402 9014.90 10 00 Parts and accessories  for navigational instruments and 
appliances of subheadings 901410 and 901420, for civil aircraft, 
n.e.s. 1 
404 9020.00 10 00 Full breathing appliances and gas masks, for civil aircraft (excl. 
protective masks having neith er mechanical parts nor 
replaceable filters, and artificial re spiration or other therapeutic 
respiration apparatus) 1 
407 9025.11 10 00 Thermometers, liquid-fille d, for direct reading, not combined 
with other instruments, for civil aircraft 1 
409 9025.19 10 00 Thermometers and pyrometers, not combined with other 
instruments, for use in civil aircraft (excl. liquid-filled 
thermometers for direct reading) 1 
410 9025.19 91 00 Thermometers and pyrometers, not combined with other 
instruments, electronic (excl. those of subheading 9025.19-10 
for use in civil aircraft) 1 
411 9025.19 99 00 Thermometers and pyrometers, not combined with other 
instruments, non-electronic (excl. those of subheading 9025.19-
10 for use in civil aircraft and liquid-filled thermometers for 
direct reading) 1 WT/ACC/CGR/7 
Page 158  
 
 Item 
No. Tariff code Description Tariff Rate 
412 9025.80 15 00 Hydrometers, areometers and similar floating instruments, 
barometers, hygrometers and psychrometers, whether or not 
combined with each other or with  thermometers, for use in civil 
aircraft 1 
413 9025.80 20 00 Barometers, not combined with other instruments (excl. those of 
subheading no 9025.80-15 for use in civil aircraft) 1 
414 9025.80 91 00 Hydrometers and similar floating instruments, hygrometers and 
psychrometers, whether or not combined with each other or with thermometers or barometers, electronic (excl. those of 
subheading 9025.80-10 for use in civil aircraft) 1 
415 9025.80 99 00 Hydrometers and similar floating instruments, hygrometers and 
psychrometers, whether or not combined with each other or with thermometers or barometers, non-electronic (excl. those of 
subheading 9025.80-10 for use in civil aircraft) 1 
416 9025.90 10 00 Parts and accessories fo r hydrometers, areometers and similar 
floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers,  for civil aircraft, n.e.s. 1 
418 9026.10 10 00 Instruments and apparatus for measuring or checking the flow or 
level of liquids, for civil aircraft (excl. meters and regulators) 1 
420 9026.10 59 00 Electronic instruments and apparatus for measuring or checking 
the flow or level of liquids (excl. for civil aircraft, flow meters, meters and regulators) 5 
422 9026.10 99 00 Instruments and apparatus for measuring or checking the flow or 
level of liquids (excl. electronic, for civil aircraft, flow meters, 
meters and regulators) 5 
423 9026.20 10 00 Instruments and apparatus for measuring or checking the 
pressure of liquids or gases, for civil aircraft (excl. regulators) 1 
427 9026.20 90 00 Instruments and apparatus for measuring or checking the 
pressure of liquids or gases (excl. electronic, for civil aircraft, spiral or metal diaphragm tyre pressure gauges, and regulators) 5 
428 9026.80 10 00 Instruments or apparatus for measuring or checking variables of 
liquids or gases, for civil aircraft, n.e.s. 1 
429 9026.90 10 00 Parts and accessories  for instruments and apparatus for 
measuring or checking the flow, level, pressure or other variables of liquids or gases, for civil aircraft, n.e.s. 1 
431 9029.10 10 00 Revolution counters, elect ric or electronic, fo r civil aircraft 1 
432 9029.10 90 00 Revolution counters, production counters, taximeters, 
mileometers, pedometers and the like (excl. electric or 
electronic for civil aircraft, an d gas, liquid and electricity 
meters) 5 
433 9029.20 10 00 Speed indicators and tachometers, for civil aircraft 1 
435 9029.90 10 00 Parts and accessories fo r revolution counters, speed indicators 
and tachometers, for civil aircraft n.e.s. 1 
437 9030.10 10 00 Instruments and apparatus for measuring or detecting ionizing 
radiations, for civil aircraft 1 
439 9030.20 10 00 Cathode-ray oscilloscopes and cathode-ray oscillographs, for 
civil aircraft 1 
441 9030.31 10 00 Multimeters for voltage, current, resistance or electrical power, 
for civil aircraft (excl. recording device) 1 
443 9030.39 10 00 Instruments and apparatus for measuring or checking voltage, 
current, resistance or electrical power, for civil aircraft (excl. 
recording device, multimeters, and cathode-ray oscilloscopes 
and oscillographs) 1  WT/ACC/CGR/7 
 Page 159 
 
 
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No. Tariff code Description Tariff Rate 
446 9030.40 10 00 Instruments and appara tus for measuring or  checking electrical 
quantities, specifically for telecommunications, e.g. cross-talk 
meters, gain measuring instruments, distortion factor meters, 
psophometers, for civil aircraft 1 
448 9030.83 10 00 Instruments and appara tus for measuring or  checking electrical 
quantities, with recording device, for civil aircraft (excl. 
instruments specifically designed for measuring semi-conductor wafers or devices, those specifically designed for 
telecommunications, and cathode-ray oscillographs) 1 
449 9030.83 90 00 Instruments and applianc es for measuring or checking electrical 
quantities, with recording device, n.e.s. (excl. those used in civil aircraft of subheading no 9030.83-10, those for measuring 
semiconductor wafers or devices, appliances specially designed 
for telecommunications, and cathode-ray oscillographs) 1 
450 9030.89 10 00 Instruments and appara tus for measuring or  checking electrical 
quantities, for civil aircraft, n.e.s. (excl. recording device) 1 
451 9030.90 10 00 Parts and accessories  for instruments and apparatus for 
measuring or checking electrical quantities or for detecting 
ionizing radiations, for civil aircraft, n.e.s. 1 
452 9030.90 90 00 Parts and accessories  for instruments and apparatus for 
measuring or checking semiconductor wafers or devices or for 
electrical quantities or for detecting ionizing radiations, n.e.s. 
(excl. for civil aircraft of subheading 9030.90.10 and other than for instruments and apparatus for measuring or checking 
semiconductor wafers or devices) 1 
453 9031.80 10 00 Instruments, appliances and machines for measuring or 
checking, not elsewhere specified in chapter 90, for civil aircraft 
(excl. optical) 1 
454 9031.90 10 00 Parts and accessories for instruments, appliances and machines 
of subheading 903180, for civil aircraft, n.e.s. 1 
455 9032.10 10 00 Thermostats, for civil aircraft 1 
457 9032.10 91 00 Thermostats, automatic regulating or controlling, non-
electronic, with electrical trig gering device (excl. for civil 
aircraft of subheading 9032.10-10) 1 
458 9032.10 99 00 Thermostats non-electroni c, without electrical triggering device 
(excl. for civil aircraft) 1 
459 9032.20 10 00 Manostats, for civil aircraft (excl. taps, cocks and valves of 
heading 8481) 1 
460 9032.20 90 00 Manostats (excl. for civil aircraft and taps, cocks and valves of 
heading 8481) 1 
461 9032.81 10 00 Hydraulic or pneumatic regulating or controlling instruments 
and apparatus, for civil aircraft (excl. manostats and taps, cocks 
and valves of heading 8481) 1 
462 9032.81 90 00 Hydraulic or pneumatic regulating or controlling instruments 
and apparatus (excl. for civil aircraft, manostats and taps, cocks 
and valves of heading 8481) 1 
463 9032.89 10 00 Regulating or controlling instruments and apparatus for civil 
aircraft (excl. hydraulic or pneumatic, manostats, thermostats, 
and taps, cocks and valv es of heading 8481) 1 
464 9032.89 90 00 Regulating or controlling instruments and apparatus (excl. for 
civil aircraft, hydraulic or pneumatic, manostats, thermostats, 
and taps, cocks and valv es of heading 8481) 1 
465 9032.90 10 00 Parts an d accessories for regulating or controlling instruments 
and apparatus, for civil aircraft 1 
467 9104.00 10 00 Instrument panel clocks and the like for civil aircraft 5 WT/ACC/CGR/7 
Page 160  
 
 Item 
No. Tariff code Description Tariff Rate 
469 9109.19 10 00 Clock movements, complete and assembled, battery, 
accumulator or mains powered, with  diameter or width of =< 50 
mm, for civil aircraft (excl. watch movements) 5 
470 9109.19 90 00 Clock movements, complete and assembled, battery, 
accumulator or mains powered (excl.  with diameter or width of 
=< 50 mm for civil aircraft, watch movements and alarm clocks) 5 
471 9109.90 10 00 Clock movements, complete and assembled, not battery, 
accumulator or mains powered, with  diameter or width of =< 50 
mm, for civil aircraft (excl. watch movements) 5 
472 9109.90 90 00 Clock movements, complete and assembled, not battery, 
accumulator or mains powered (excl.  with diameter or width of 
=< 50 mm for civil aircraft and watch movements) 5 
473 9401.10 10 00 Seats for civil ai rcraft (excl. leather-covered) 5 
474 9401.10 90 00 Seats for aircraft (excl.  leather-covered and for civil aircraft) 5 
475 9403.20 10 00 Metal furniture, for civil aircraft (excl. for offices, seats and 
medical, surgical, dental or veterinary furniture) 10 
478 9403.70 10 00 Furniture of plastic, for civil aircraft (excl. medical, dental, 
surgical or veterinary, and seats) 8 
480 9405.10 10 00 Electric ceiling or wall lighting fittings, of base metal or of 
plastics, for civil aircraft 10 
485 9405.60 10 00 Illuminated signs, illumi nated name-plates and the like, with a 
permanently fixed light source, of base metals or plastics, for 
civil aircraft 10 
486 9405.60 91 00 Illuminated signs, illumi nated name-plates and the like, with a 
permanently fixed light source, of plastics (excl. illuminated 
signs, illuminated name-plates and the like for civil aircraft) 10 
487 9405.60 99 00 Illuminated signs, illumi nated name-plates and the like, with a 
permanently fixed light source (excl. of plastics, illuminated signs, illuminated name-plates and the like of base metals, for 
civil aircraft) 10 
488 9405.92 10 00 Parts of electric ceiling or wall lighting fittings, illuminated 
signs and name-plates and the like, of plastics, for civil aircraft n.e.s. 10 
489 9405.99 10 00 Parts of electric ceiling or wall lighting fittings, illuminated 
signs and name-plates and the like, for civil aircraft, n.e.s. (excl. 
of glass or plastics) 5 
 
  
__________