APPENDIX TABLES Benin WT/TPR/S/131 
 Page 83 
 
 
Table AIII.1 
Applied MFN tariff rates (customs duties plus main impo rt taxes and surcharges), by HS Chapter, October 2003 
(Per cent) 
HS code Number of HS 
ten-digit tariff 
lines Description Rate 
2001 imports      
(US$ million) Simple 
average 
(%) Min. 
(%) Max. 
(%) Standard 
deviation  
(%) 
01-97 5,641 Total 14.6 1.5 22.5 6.9 601.9 
  WTO definition      
n.a. 807 Agricultural products a  16.9 7.5 22.5 6.7 118.6 
n.a. 4,812 Non-agricultural products 
(excluding petroleum) 14.2 2.5 22.5 6.8 407.3 
n.a. 22 Petroleum 9.7 1.5 12.5 3.5 76.0 
  Harmonized System definition      
01-24 847 Agriculture b 17.7 7.5 22.5 6.3 123.1 
25-97 4,794 Manufactures c 14.1 1.5 22.5 6.8 478.8 
  Detailed description      
01 27 Live animals 18.2 7.5 22.5 6.8 0.1 
02 59 Meat and edible meat offal 22.5 22.5 22.5 0.0 34.4 
03 97 Fish and crustaceans, molluscs 
and other aquatic invertebrates 16.3 7.5 22.5 4.9 4.7 
04 39 Dairy produce; birds' eggs; 
natural honey; edible products of 
animal origin, not elsewhere 
specified or included 17.5 7.5 22.5 7.2 15.2 
05 18 Products of animal origin, not 
elsewhere specified or included 7.5 7.5 7.5 0.0 0.0 
06 12 Live trees and other plants; bulbs, 
roots and the like; cut flowers and 
ornamental foliage  13.8 7.5 22.5 7.7 0.0 
07 66 Edible vegetables and certain 
roots and tubers 21.6 7.5 22.5 3.6 0.3 
08 60 Edible fruit and nuts; peel of 
citrus fruits or melons 22.0 7.5 22.5 2.7 4.9 
09 63 Coffee, tea, maté and spices 21.9 12.5 22.5 2.5 0.2 
10 18 Cereals 8.6 7.5 12.5 2.1 18.8 
11 32 Products of the milling industry;  
malt; starches; inulin; wheat 
gluten 15.5 7.5 22.5 5.4 6.9 
12 51 Oil seeds and oleaginous fruits;  
miscellaneous grains, seeds and 
fruit, etc. 7.8 7.5 12.5 1.2 0.1 
13 12 Lac; gums, resins and other 
vegetable saps and extracts 7.5 7.5 7.5 0.0 0.4 
14 9 Vegetable plaiting materials; 
vegetable products not elsewhere specified or included 7.5 7.5 7.5 0.0 0.0 
15 56 Animal or vegetable fats and oils   
and their cleavage products 15.7 7.5 22.5 5.8 4.8 
16 28 Preparations of meat, of fish or of 
crustaceans, molluscs or other 
aquatic invertebrates 22.5 22.5 22.5 0.0 0.4 
17 18 Sugars and sugar conf ectionery 14.7 7.5 22.5 7.3 3.3 
18 20 Cocoa and cocoa preparations 15.8 7.5 22.5 6.5 0.3 
Table AIII.1 (cont'd) 
 
 WT/TPR/S/131 Trade Policy Review 
Page 84 
  
HS code Number of HS 
ten-digit tariff 
lines Description Rate 
2001 imports      
(US$ million) Simple 
average 
(%) Min. 
(%) Max. 
(%) Standard 
deviation  
(%) 
19 20 Preparations of cereals, flour, 
starch or milk; pastry-cooks' 
products 20.8 7.5 22.5 4.4 4.6 
20 57 Preparations of vegetables, fruit, 
nuts or other parts of plants 22.3 12.5 22.5 1.3 8.4 
21 22 Miscellaneous edible preparations 18.0 7.5 22.5 6.3 7.3 
22 28 Beverages, spirits a nd vinegar 22.1 12.5 22.5 1.9 6.0 
23 26 Residues and waste from the food 
industries; prepared animal 
fodder 12.3 7.5 12.5 1.0 0.4 
24 9 Tobacco and manufactured 
tobacco substitutes 14.7 7.5 22.5 7.5 1.5 
25 75 Salt; sulphur; earths and stone;  
plastering materials, lime and 
cement 9.2 7.5 22.5 4.7 35.3 
26 41 Ores, slag and ash 7.5 7.5 7.5 0.0 0.0 
27 60 Mineral fuels, mineral oils and 
products of their distillation 8.3 1.5 12.5 2.4 104.1 
28 183 Inorganic chemicals; compounds 
of precious metal or of 
radioactive elements  7.6 7.5 12.5 0.5 1.1 
29 340 Organic chemicals 7.4 2.5 7.5 0.7 1.0 
30 32 Pharmaceutical products 2.5 2.5 2.5 0.0 31.4 
31 26 Fertilisers 7. 5 7.5 7.5 0.0 12.1 
32 56 Tanning or dyeing extracts; 
tannins and their derivatives; 
dyes, pigments and other 
colouring matter 12.8 7.5 22.5 6.3 1.6 
33 39 Essential oils and resinoids; 
perfumery, cosmetic or toilet 
preparations 17.9 12.5 22.5 5.1 3.4 
34 27 Soap, organic surface-active 
agents, washing preparations, etc. 17.9 7.5 22.5 5.4 2.6 
35 15 Albuminoidal substances; 
modified starches; glues; enzymes 11.8 7.5 12.5 1.8 0.5 
36 9 Explosives; pyrotechnic products; 
matches; pyrophoric alloys 15.8 7.5 22.5 7.9 0.2 
37 37 Photographic or cinematographic 
goods 21.0 7.5 22.5 4.4 0.3 
38 74 Miscellaneous chemical products 11.3 2.5 22.5 2.8 9.3 
39 135 Plastics and articles thereof 12.9 7.5 22.5 6.3 7.4 
40 91 Rubber and articles thereof 13.5 2.5 22.5 6.1 9.0 
41 38 Raw hides and skins (other than 
furskins) and leather 11.2 7.5 12.5 2.2 0.0 
42 24 Articles of leather; saddlery and 
harness; travel goods 21.3 12.5 22.5 3.4 0.8 
43 14 Furskins and artificial fur; 
manufactures thereof 11.8 7.5 22.5 5.1 0.0 
44 73 Wood and articles of wood; wood 
charcoal 13.1 7.5 22.5 4.6 1.0 
45 7 Cork and articles of cork 13.2 7.5 22.5 6.7 0.0 
Table AIII.1 (cont'd) Benin WT/TPR/S/131 
 Page 85 
 
 
HS code Number of HS 
ten-digit tariff 
lines Description Rate 
2001 imports      
(US$ million) Simple 
average 
(%) Min. 
(%) Max. 
(%) Standard 
deviation  
(%) 
46 6 Manufactures of straw, of esparto 
or of other plaiting materials; 
basketware and wickerwork 22.5 22.5 22.5 0.0 0.0 
47 20 Pulp of wood or of other fibrous 
cellulosic material; recovered 
(waste and scrap) paper or 
paperboard 7.5 7.5 7.5 0.0 0.0 
48 112 Paper and paperboard; articles of 
paper pulp, of paper or of 
paperboard 13.7 2.5 22.5 6.0 11.0 
49 21 Printed books, newspapers, 
pictures and other products of the 
printing industry 9.2 2.5 22.5 9.1 2.8 
50 10 Silk 14.5 7.5 22.5 7.1 0.0 
51 38 Wool, fine or coarse animal hair; 
horsehair yarn and woven fabric 13.6 7.5 22.5 6.8 0.0 
52 143 Cotton 17.3 7.5 22.5 5.4 42.1 
53 30 Other vegetable textile fibres; 
paper yarn and woven fabrics of paper yarn 12.3 7.5 22.5 6.1 0.0 
54 67 Man-made filaments 17.9 7.5 22.5 5.1 0.5 
55 118 Man-made staple fibres 18.7 7.5 22.5 4.9 17.5 
56 34 Wadding, felt and non-wovens;   
special yarns; twine, cordage, 
ropes and cables  18.2 7.5 22.5 5.2 0.5 
57 23 Carpets and other textile floor 
coverings 22.5 22.5 22.5 0.0 0.1 
58 41 Special woven fabrics; tufted 
textile fabrics; lace; tapestries 22.5 22.5 22.5 0.0 1.3 
59 24 Impregnated, coated, covered or 
laminated textile fabrics 18.3 12.5 22.5 5.0 0.1 
60 44 Knitted or crocheted fabrics 22.5 22.5 22.5 0.0 0.0 
61 116 Articles of apparel and clothing 
accessories, knitted or crocheted 22.5 22.5 22.5 0.0 2.5 
62 119 Articles of apparel and clothing 
accessories, not knitted or 
crocheted 22.5 22.5 22.5 0.0 4.3 
63 60 Other made-up textile articles;   
sets; worn clothing and worn 
textile articles; rags 21.9 2.5 22.5 3.2 31.0 
64 31 Footwear, gaiters and the like; 
parts of such articles 20.6 12.5 22.5 4.0 2.5 
65 11 Headgear and parts thereof 18.9 12.5 22.5 5.0 0.1 
66 7 Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, whips, 
etc. 18.2 12.5 22.5 5.3 0.0 
67 8 Prepared feathers and down and 
articles made of feathers or of 
down; artificial flowers; articles 
of human hair 22.5 22.5 22.5 0.0 0.2 
68 50 Articles of stone, plaster, cement, 
asbestos, mica or similar 
materials 19.6 7.5 22.5 4.7 1.0 
69 30 Ceramic products 20.5 7.5 22.5 5.2 4.6 
70 75 Glass and glassware 18.7 7.5 22.5 5.2 1.8 
Table AIII.1 (cont'd) WT/TPR/S/131 Trade Policy Review 
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HS code Number of HS 
ten-digit tariff 
lines Description Rate 
2001 imports      
(US$ million) Simple 
average 
(%) Min. 
(%) Max. 
(%) Standard 
deviation  
(%) 
71 53 Natural or cultured pearls, 
precious or semi-precious stones, 
precious metals, coins 13.2 2.5 22.5 6.1 0.3 
72 175 Iron and steel 11.0 7.5 22.5 5.9 11.9 
73 151 Articles of iron or steel 18.8 7.5 22.5 5.9 9.5 
74 60 Copper and articles thereof 14.5 7.5 22.5 6.8 0.1 
75 18 Nickel and articles thereof 14.7 7.5 22.5 6.7 0.0 
76 41 Aluminium and articles thereof 15.9 7.5 22.5 6.7 1.8 
78 10 Lead and articles thereof 12.0 7.5 22.5 6.0 0.0 
79 11 Zinc and articles thereof 13.4 7.5 22.5 7.4 0.1 
80 8 Tin and articles thereof 14.4 7.5 22.5 7.0 0.0 
81 51 Other base metals; cermets; 
articles thereof 12.9 7.5 22.5 7.0 0.0 
82 67 Tools, implements, cutlery, 
spoons and forks, of base metal 17.7 12.5 22.5 5.0 0.8 
83 37 Miscellaneous articles of base 
metal 20.9 12.5 22.5 3.7 1.9 
84 522 Nuclear reactors, boilers, 
machinery and mechanical appliances; parts thereof 9.3 7.5 22.5 4.2 44.6 
85 294 Electrical machinery and 
equipment and parts thereof;   
sound recorders and reproducers 14.8 2.5 22.5 6.5 19.4 
86 24 Railway or tramway locomotives, 
rolling-stock and parts thereof,  
etc. 7.5 7.5 7.5 0.0 0.2 
87 153 Vehicles other than railway or 
tramway rolling-stock, and parts 
and accessories thereof 14.7 2.5 22.5 6.2 32.7 
88 16 Aircraft, spacecraft, and parts 
thereof 7.5 7.5 7.5 0.0 0.0 
89 28 Ships, boats and floating 
structures 10.2 7.5 22.5 5.4 0.1 
90 166 Optical, photographic, 
cinematographic, measuring, 
checking or precision instruments 
and apparatus 12.0 2.5 22.5 6.4 5.3 
91 53 Clocks and watches and parts 
thereof 22.1 12.5 22.5 1.9 0.0 
92 23 Musical instruments; parts and 
accessories of such articles 12.5 12.5 12.5 0.0 0.0 
93 60 Arms and ammunition; parts and 
accessories thereof 17.3 7.5 22.5 5.4 0.0 
94 38 Furniture; bedding, mattresses, 
mattress supports; cushions and 
similar stuffed furnishings 20.4 7.5 22.5 4.6 3.1 
95 44 Toys, games and sports 
requisites; parts and accessories thereof 21.1 7.5 22.5 4.4 0.5 
96 50 Miscellaneous manufactured 
articles 22.0 7.5 22.5 2.5 1.4 
Table AIII.1 (cont'd) 
 
 Benin WT/TPR/S/131 
 Page 87 
 
 
HS code Number of HS 
ten-digit tariff 
lines Description Rate 
2001 imports      
(US$ million) Simple 
average 
(%) Min. 
(%) Max. 
(%) Standard 
deviation  
(%) 
97 7 Works of art, collectors' pieces 
and antiques 22.5 22.5 22.5 0.0 0.0 
n.a. Not applicable. 
a Annex 1 to the WTO Agreement on Agriculture defines agricultural products as products covered by HS Chapters 01 to 24, less 
fish and fish products (Chapter 3), plus certain products  under Chapters 29, 33, 35, 38, 41, 43, 50, 51, 52 and 53. 
b HS Chapters 01 to 24. 
c HS Chapters 25 to 97. 
Source: WTO Secretariat calculations based on data supplied by the Beninese authoritie s in October 2003; Comtrade database, Uni ted 
Nations Statistics Division (UNSD). 
 
 
   
 
  
 
 WT/TPR/S/131 Trade Policy Review 
Page 88 
  
Table AIII.2 
Tariff lines the applied MFN rate of which is higher than the bo und level of customs duties (excluding other duties and levies) , 
October 2003 
HS 
Chapter Description Number of 
tariff lines Number of 
bound tariff linesApplied rate higher than 
bound rate 
Number of 
tariff lines Share of 
bound lines 
 Total 5,641 2,280 1,265 55.5 
01 Live animals 27 27   
02 Meat and edible meat offal 59 59   
03 Fish and crustaceans, molluscs and other aquatic 
invertebrates 97 8 8 100.0 
04 Dairy produce; birds' eggs; natural honey; edible 
products of animal origin, not elsewhere specified or included 39 39 14 35.9 
05 Products of animal origin, not elsewhere specified or 
included 18 17   
06 Live trees and other plants; bulbs, roots and the like; cut 
flowers and ornamental foliage  12 12   
07 Edible vegetables and certain  roots and tubers 66 66   
08 Edible fruit and nuts; peel of citrus fruits or melons 60 60   
09 Coffee, tea, maté and spices 63 63   
10 Cereals 18 18   
11 Products of the milling indus try; malt; starches; inulin; 
wheat gluten 32 32 1 3.1 
12 Oil seeds and oleaginous fruits; miscellaneous grains, 
seeds and fruit, etc. 51 51   
13 Lac; gums, resins and other vege table saps and extracts 12 12   
14 Vegetable plaiting materi als; vegetable products not 
elsewhere specified or included 9 9   
15 Animal or vegetable fats and oils and their cleavage 
products 56 53 1 1.9 
16 Preparations of meat, of fi sh or of crustaceans, molluscs 
or other aquatic invertebrates 28 21 9 42.9 
17 Sugars and sugar confectionery 18 18   
18 Cocoa and cocoa prep arations 20 20   
19 Preparations of cereals, flour, starch or milk; pastry-
cooks' products  20 20 1 5.0 
20 Preparations of vegetables, fruit, nuts or other parts of 
plants 57 57   
21 Miscellaneous edible preparations 22 22   
22 Beverages, spirits and vinegar 28 28 2 7.1 
23 Residues and waste from the food industries; prepared 
animal fodder 26 25   
24 Tobacco and manufactured tobacco substitutes 9 9   
25 Salt; sulphur; earths and stone; plastering materials, 
lime and cement 75 58   
26 Ores, slag and ash 41    
27 Mineral fuels, mineral oils and products of their 
distillation 60 24 19 79.2 
28 Inorganic chemicals; com pounds of precious metal or of 
radioactive elements  183    
29 Organic chemicals 340 4   
30 Pharmaceutical products 32    
31 Fertilisers 26    
Table AIII.2 (cont'd)Benin WT/TPR/S/131 
 Page 89 
 
 
HS 
Chapter Description Number of 
tariff lines Number of 
bound tariff linesApplied rate higher than 
bound rate 
Number of 
tariff lines Share of 
bound lines 
32 Tanning or dyeing extracts; tannins and their 
derivatives; dyes, pigments and other colouring matter 56 13 12 92.3 
33 Essential oils and resinoids; perfumery, cosmetic or 
toilet preparations 39 16   
34 Soap, organic surface-ac tive agents, washing 
preparations, etc. 27 6 5 83.3 
35 Albuminoidal substances; modified starches; glues; 
enzymes  15 10   
36 Explosives; pyrotechnic products; matches; pyrophoric 
alloys 9 1 1 100.0 
37 Photographic or cinematographic goods 37    
38 Miscellaneous chemical products 74 7   
39 Plastics and articles thereof 135 2 2 100.0 
40 Rubber and articles thereof 91 24 1 4.2 
41 Raw hides and skins (other than furskins) and leather 38 9   
42 Articles of leather; saddlery a nd harness; travel goods 24    
43 Furskins and artificial fur; manufactures thereof 14 6   
44 Wood and articles of wood; wood charcoal 73    
45 Cork and articles of cork 7    
46 Manufactures of straw, of esparto or of other plaiting 
materials; basketware and wickerwork 6    
47 Pulp of wood or of other fibrous cellulosic material; 
recovered (waste and scrap)  paper or paperboard  20    
48 Paper and paperboard; article s of paper pulp, of paper or 
of paperboard 112 11 11 100.0 
49 Printed books, newspapers, pi ctures and other products 
of the printing industry 21    
50 Silk 10 4   
51 Wool, fine or coarse animal hair; horsehair yarn and 
woven fabric 38 11   
52 Cotton 143 93 71 76.3 
53 Other vegetable textile fibres; paper yarn and woven 
fabrics of paper yarn 30 6   
54 Man-made filaments 67 34 34 100.0 
55 Man-made staple fibres 118    
56 Wadding, felt and non-wovens ; special yarns; twine, 
cordage, ropes and cables  34    
57 Carpets and other textile  floor coverings 23    
58 Special woven fabrics; tu fted textile fabrics; lace; 
tapestries 41 8 8 100.0 
59 Impregnated, coated, c overed or laminated textile 
fabrics 24    
60 Knitted or crochete d fabrics 44    
61 Articles of apparel and clothing accessories, knitted or 
crocheted 116 63 63 100.0 
62 Articles of apparel and clothing accessories, not knitted 
or crocheted 119 100 100 100.0 
63 Other made-up textile article s; sets; worn clothing and 
worn textile articles; rags 60 44 42 95.5 
64 Footwear, gaiters and the like; pa rts of such articles 31 25 25 100.0 
65 Headgear and parts thereof 11 1 1 100.0 
Table AIII.2 (cont'd)WT/TPR/S/131 Trade Policy Review 
Page 90 
  
HS 
Chapter Description Number of 
tariff lines Number of 
bound tariff linesApplied rate higher than 
bound rate 
Number of 
tariff lines Share of 
bound lines 
66 Umbrellas, sun umbrellas,  walking-sticks, seat-sticks, 
whips, etc. 7    
67 Prepared feathers and down and articles made of 
feathers or of down; artificial flowers; articles of human 
hair 8    
68 Articles of stone, plaster, cement, asbestos, mica or 
similar materials 50    
69 Ceramic products 30    
70 Glass and glassware 75 5 5 100.0 
71 Natural or cultured pearls, precious or semi-precious 
stones, precious metals, coins 53 9 9 100.0 
72 Iron and steel 175    
73 Articles of iron or steel 151 7 7 100.0 
74 Copper and articles thereof 60 1 1 100.0 
75 Nickel and articles thereof 18    
76 Aluminium and articles thereof 41    
78 Lead and articles thereof 10    
79 Zinc and articles thereof 11    
80 Tin and articles thereof 8    
81 Other base metals; cermets; articles thereof 51    
82 Tools, implements, cutlery, spoons and forks, of base 
metal 67 34 34 100.0 
83 Miscellaneous articles of base metal 37    
84 Nuclear reactors, boilers , machinery and mechanical 
appliances;   parts thereof 522 485 469 96.7 
85 Electrical machinery and equipment and parts thereof; 
sound recorders and reproducers 294 243 242 99.6 
86 Railway or tramway lo comotives, rolling-stock and 
parts thereof,  etc. 24 23 23 100.0 
87 Vehicles other than railway or tramway rolling-stock, 
and parts and accessories thereof 153 130 27 20.8 
88 Aircraft, spacecraft, and pa rts thereof 16 10 10 100.0 
89 Ships, boats and floating structures 28    
90 Optical, photographic, cinematographic, measuring, 
checking or precision instruments and apparatus 166 2 2 100.0 
91 Clocks and watches and parts thereof 53    
92 Musical instruments; parts and accessories of such 
articles 23    
93 Arms and ammunition; parts and accessories thereof 60    
94 Furniture; bedding, mattresses, mattress supports,
cushions and similar stuffed furnishings 38 3 3 100.0 
95 Toys, games and sports requisites; parts and accessories 
thereof 44 1 1 100.0 
96 Miscellaneous manufactured articles 50 1 1 100.0 
97 Works of art, collectors' pieces and antiques 7    
Source: WTO Secretariat calcula tions based on data supplied by th e Beninese Government in October 2003 and the WTO Consolidated  
Tariff Schedule (CTS) database. 
 
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