B. Trade Policies Customs harmonized tariff in place except those established by international treaty or for goods for humanitarian purposes. Remove remaining import quotas except those justified on security grounds. Implement improvements in duty draw back scheme. Constrain export subsidies to 1997 level and remove remaining export quotas except those justified on security grounds. C. Taxation Implicit taxation of primary products is being eliminated through fixed prices.
Farmers are exempt from income tax and there is no land tax.
Land Reform and Farm Restructuring Land is mostly under private ownership, but markets are not functioning. 80 percent of the arable land is under secure ownership by private farmers. The law for privatizing the agri-kombinats has been passed but not yet implemented. Private farmers on the average are small. This practice was not encouraged in the past and is not legally recognized.