. /.  WORLD TRADE  
ORGANIZATION  RESTRICTED 
G/MA/TAR/RS/293 
20 January 2012 
 (12-0352) 
Committee on Market Access Original:   English 
  
 
RECTIFICATIONS AND MODIFICATIONS OF SCHEDULES 
 
Schedule XXXVII - Turkey 
  
 The following communication, dated 19 December 2011, is being circulated at the request of 
the delegation of Turkey.  
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 I submit, upon instruction of my authorities, the justification for the rectifications to 
Schedule XXXVII-Turkey for certain products u nder HS Code 0405.20.10 and 0405.20.30 in 
accordance with the paragraph 3 of the Decision of 26 March 1980 (L/4962).  This rectification is 
needed because some errors were  detected in our schedule. 
 
 Please also find the note on the justification of  Turkey's request for the correction of the 
bound duty rate for the above-mentioned products.   
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  If no objection is notified to the Secretariat within three months from the date of this 
document, the rectifications and modifications to Schedule XXXVII-Turkey will be deemed to be 
approved and will be formally certified.  G/MA/TAR/RS/293 
Page 2  
 
  JUSTIFICATION ON TURKEY'S REQUEST FOR THE CORRECTION 
OF BOUND DUTY RATE FOR THE PRODUCTS UNDER 
THE HS CODE 0405.20.10 AND 0405.20.30 
 
  In HS 1996 Revision, the dairy spreads of a fat c ontent, by weight, of 39 per cent or more but 
less than 60 per cent and of a fat content, by weight, of 60 per cent or more but not exceeding 75 per cent have been classified under the HS Codes 0405.20.10 and 0405.20.30 which had been classified under the HS Code 2106.90 before HS 1996 Revision.  These two products had a bound 
duty of 58.5 per cent under the HS Code 2106.90, yet after the HS 1996 revision, Turkey believes that 
the bound duty of these products should be 180 per cent which is Turkey's bound duty for HS 
Code 04.05.   In 1994, Turkey submitted the final bound duty of  180% for all the butter and other fats and 
oils derived from milk and dairy spreads falling un der HS Code 04.05.  Since it is confirmed that 
those products having a fat content between 39 per cent and 75 per cent which were previously 
classified under 2106.90 are actually dairy spread s and must be classified under 0405.20, Turkey 
believes that the final bound duty of these products must be the same (180 per cent) as other dairy 
spreads falling under HS Code 0405.20.  Otherwise,  the amendments of the mentioned HS Codes of 
these products wouldn't have taken place.  
 Examining other WTO Members' practice regarding the bound duty rate for the HS Codes in 
question reveals that there is no common practice.  While some Members have kept the previously 
applied bound duty that was determined for the HS  Code 2106.90, some others such as Japan, Brazil 
and Israel have determined a higher bound duty rate for the HS Codes 0405.20.10 and 0405.20.30 
than the bound duty determined for the HS Code 2106. 90.  As a result, it is understood that during the 
revision these Members have raised the final bound duty  rate for the products in question rather than 
keeping the previously determined rate.   In conclusion, taking into consideration that there is no provision in WTO legal texts as well 
as case law nor is there a common practice among Me mbers, Turkey demands to amend bound duty 
rate for the products under HS Codes 0405.20.10 and 0405.20.30 from 58.5 per cent to 180 per cent 
which is the same bound duty for all othe r products falling unde r HS Code 04.05. 
 
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