Trade Agreement

Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement between the EFTA States and the Central American States

Trade Agreement · Language: EN

Page 2 in PDFIceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation (hereinafter referred to as the 'EFTA States'), the Republic of Costa Rica and the Republic of Panama (hereinafter referred to as the 'Central American States'), and

the Republic of Guatemala ( hereinafter referred to as 'Guatemala'), hereinafter each individually referred to as a 'Party' or collectively as the 'Parties',

Having regard to the Free Trade Agreement between the EFTA States, on the one part, and the Central American States, on the other part, (hereinafter referred to as the 'Agreement') signed in Trondheim on 24 June 2013;

Having regard to the participation of Guatemala in the negotiations of the Agreement as a Member of the Central American Economic Integration Sub-System;

Having regard to the Memorandum of Understanding (MoU) on Bilateral Trade Cooperation Programme between the State Secretariat for Economic Affairs of Switzerland and the Ministry of Economy of Guatemala;

Having regard to Article 13.4 of the Agreement which provides that any Member of the Central American Economic Integration Sub-System may accede to the Agreement, provided that the Joint Committee approves its accession;

Having regard to Decision No. 1/2015 of the EFTA-Central America Joint Committee where the terms and conditions of Guatemala's accession, set out hereinafter are accepted;

Have agreed to conclude the following Protocol on the accession of Guatemala (hereinafter referred to as the 'Protocol'):

1. In the Preamble of the Agreement, the word 'and' after the words 'Republic of Costa Rica' shall be substituted by ',' and the words ', and the Republic of Guatemala' shall be inserted after the words 'and the Republic of Panama'. 2. The words 'Annexes IV and V' in paragraph 1 of Article 2.3 of the Agreement and 'Annexes IV, V and IX to XIV' in paragraph 5 of Article 2.17 of the Agreement shall be replaced by 'Annexes IV, V and XXII' and 'Annexes IV, V, XXII, IX to XIV and XXIII to XXV. 3. The following amendments shall be made to Article 3.2 of the Agreement:

Three new paragraphs, 7-9, shall be inserted, worded as follows:

'7. Guatemala shall grant tariff concessions to agricultural products originating in Iceland as specified in Section 1 of Annex XXIII to this Agreement. Iceland shall grant tariff concessions to agricultural products originating in Guatemala as specified in Section 2 of Annex XXIII to this Agreement. 8. Guatemala shall grant tariff concessions to agricultural products originating in Norway as specified in Section 1 of Annex XXIV to this Agreement. Norway shall grant tariff concessions to agricultural products originating in Guatemala as specified in Section 2 of Annex XXIV to this Agreement. 9. Guatemala shall grant tariff concessions to agricultural products originating in Switzerland 1 as specified in Section 1 of Annex XXV to this Agreement. Switzerland shall grant tariff concessions to agricultural products originating in Guatemala as specified in Section 2 of Annex XXV to this Agreement. 1 In accordance with Article 1.4 of the Agreement, any reference to tariff concessions granted to or by Switzerland shall be understood to cover both Switzerland and Liechtenstein..'

4. The words 'Annexes III, IV, V, IX, X, XI, XII, XIII, XIV' in paragraph 3(a) of Article 11.1 of the Agreement shall be replaced by 'Annexes III, IV, V, IX, X, XI, XII, XIII, XIV, XXII, XXIII, XXIV, XXV'. 5. The text set out in Annex 1 to this Protocol concerning Guatemala's tariff dismantling for Non-Agricultural products shall be added as a new Annex XXII to the Agreement. 6. The text set out in Annex 2 to this Protocol concerning tariff concessions on agricultural products between Guatemala and Iceland shall be added as a new Annex XXIII to the Agreement. 7. The text set out in Annex 3 to this Protocol concerning tariff concessions on agricultural products between Guatemala and Norway shall be added as a new Annex XXIV to the Agreement. 8. The text set out in Annex 4 to this Protocol concerning tariff concessions on agricultural products between Guatemala and Switzerland shall be added as a new Annex XXV to the Agreement. 9. Annex I to the Agreement shall be amended as follows:
– a) The word 'and' in the second sentence of subparagraph (b) of Article 1, shall be deleted and the following text shall be inserted after the third sentence of the subparagraph':

'and for Guatemala, the Dirección de Administración del Comercio Exterior del Ministerio de Economía for issuance of movement certificates EUR.1, to

–

Page 3 in PDF– grant the status of approved exporter and for verification of proofs of origin, or its successor;'. – b) In subparagraph (h) of Article 1, the word 'Guatemala,' shall be inserted after the word 'Panama,'. – c) In paragraph 5 of Article 6, the word 'or' beetwen Costa Rica and Panama, shall be substituted by ',' and the words 'or Guatemala' shall be inserted after the word 'Panama'. 10. Appendix 1 to Annex I to the Agreement shall be amended as follows:
– a) Paragraph 1 of the Interpretative Notes shall be amended to read:
– '1. The Appendix contains four lists in sequence as listed here:
– (a) Product-Specific Rules, Chapters 1-24 EFTA-Costa Rica page 3
– (b) Product-Specific Rules, Chapters 1-24 EFTA-Panama page 7
– (c) Product-Specific Rules, Chapters 1-24 EFTA-Guatemala page 11
– (d) Product-Specific Rules, Chapters 25-97 EFTA-Central America page 16'. – b) The table set out in Annex 5 to this Protocol containing Product-Specific Rules of Origin for trade between EFTA and Guatemala shall be inserted after the list of Product-Specific Rules between EFTA and Panama. 11. In footnote 2 in Appendix 2 to Annex I to the Agreement the word 'Guatemala;' shall be inserted after the words 'Costa Rica;' and the letters 'GT;' shall be inserted after the letters 'CR;'. 12. In paragraph 1 of Appendix 5 to Annex I to the Agreement the word 'and' after 'Costa Rica' shall be substituted by ',' and the words 'and Guatemala' shall be inserted after the word 'Panama'. 13. Paragraph 1 of Article 4 in Annex II to the Agreement shall be amended as follows:

– a) A new subparagraph (c) shall be inserted, worded as follows: '(c) for the Republic of Guatemala, the Ministerio de Economía ;'. – b) Subparagraphs (c) to (f) shall be renumbered as subparagraphs (d) to (g).

Page 4 in PDF14. The table set out in Annex 6 to this Protocol regarding Product Coverage of Non Agricultural Products shall replace the table set out in subparagraph (b) of Annex III to the Agreement. 15. In Annex VI to the Agreement, the two following paragraphs shall be inserted:

'3. In the case of Guatemala, paragraph 1 of Article 2.4 shall not apply to a contribution required on the export of coffee, pursuant to Coffee Law, Decree No. 19-69 of the Congress of the Republic of Guatemala and its reforms, Decree No. 114-63 of the Chief of State and Law Decree No. 111-85 of the Chief of State. 4. If after the entry into force of this Agreement, Guatemala lowers or eliminates its export contributions to a non-party, Guatemala shall accord the same treatment to the EFTA States.' 16. In footnote 3 in Annex VII to the Agreement, after the first sentence of this footnote, the following sentence shall be inserted: 'For Guatemala the competent authority is the Dirección de Administración del Comercio Exterior del Ministerio de Economía or its successor.'. 17. The words 'Annexes I, III, IV, V, VI y VII' in paragraph 2 of Annex VIII of the Agreement shall be replaced by 'Annexes I, III, IV, V, VI, VII and XXII'. 18. Annex XV to the Agreement shall be amended as follows:
– a) The text set out in Annex 7 to this Protocol concerning the Schedules of Specific Commitments of Guatemala shall be added as Appendix 7 to Annex XV. – b) In the Schedule of Switzerland in Appendix 6, the words 'Costa Rica or Panama', wherever they appear, shall be replaced by the words 'Costa Rica, Panama or Guatemala'. – c) In the Schedule of Switzerland in Appendix 6, the words 'Costa Rica and Panama', wherever they appear, shall be replaced by the words 'Costa Rica, Panama and Guatemala'. 19.

Page 5 in PDFThe text set out in Annex 8 to this Protocol containing the List of MFN Exemptions of Guatemala shall be added as Appendix 7 to Annex XVI. 20. The text set out in Annex 9 to this Protocol containing the List of Reservations of Guatemala shall be added as Appendix 7 to Annex XVIII. 21. Annex XIX to the Agreement shall be amended as follows:
– a) In footnote 1 the word 'Guatemala,' shall be inserted after the words 'Costa Rica,'. – b) In footnote 2 the word 'Guatemala,' shall be inserted after the words 'Costa Rica,'. 22. The text set out in Annex 10 to this Protocol regarding Entities at Central Government Level shall be added as point c. of Part A of Appendix 1 to Annex XX to the Agreement. 23. The text set out in Annex 11 to this Protocol regarding Entities at Sub-Central Government Level shall be added as point c. of Part A of Appendix 2 to Annex XX to the Agreement. 24. The text set out in Annex 12 to this Protocol regarding Other Covered Entities shall be added as point c. of Part A of Appendix 3 to Annex XX to the Agreement. 25. A new point c. of Part A of Appendix 4 to Annex XX to the Agreement shall be inserted, worded as follows:

' c. Guatemala

Chapter 7 of this Agreement applies to all goods procured by the entities listed in Appendices 1 through 3 of this Annex, subject to the Notes to the respective Appendices, General Notes and unless otherwise specified in this Agreement.' 26. The text set out in Annex 13 to this Protocol regarding Services shall be added as point c. of Part A of Appendix 5 to Annex XX to the Agreement. 27. A new point c. of Part A of Appendix 6 to Annex XX to the Agreement shall be inserted, worded as follows:

Chapter 7 of this Agreement applies to all construction services procured by the entities listed in Appendices 1 through 3 of this Annex, subject to the Notes to the respective Appendices and the General Notes. The Chapter does not cover procurement of the construction services excluded for the other

Page 6 in PDFParty. All construction services covered by this Appendix are subject to the Schedules of Specific Commitments (Appendices 1 to 7 to Annex XV)'

28. In Appendix 7 to Annex XX to the Agreement, after means of publication of Panama, the following text shall be inserted:

' Guatemala

Legislation: laws, administrative rulings and procedures:

1. Diario de Centroamérica (Órgano oficial de publicación);
2. Congreso de la República de Guatemala www.congreso.gob.gt. Jurisprudence:

Corte de Constitucionalidad

Website: www.cc.gob.gt

Notices of procurement:

1. Diario de Centroamérica, (Órgano oficial de publicación)
2. Sistema de Información de Contrataciones y Adquisiciones del Estado de Guatemala GUATECOMPRAS (www.guatecompras.gt)'
29. Appendix 9 to Annex XX to the Agreement shall be amended as follows:
– a) In the third sentence of paragraph 1 in Part A, the word 'and Guatemala' shall be inserted after the words 'Costa Rica'. – b) In paragraph 2 of Part A the word ', Guatemala' shall be inserted after the words 'Costa Rica'. 30. Appendix 11 to Annex XX to the Agreement shall be amended as follows:
– a) The text set out in Annex 14 to this Protocol regarding Guatemala's Additional Notes shall be added as point c. of Part A. – b) Point d. of Part A regarding Panama's additional notes shall be renumbered as point b. 31. Noting that the ability of a Party to the Agreement to impose measures consistent with Articles 2.14 and 2.15 of the Agreement is not affected by the definition of Import Duties as set out in Article 2.3 of the Agreement. 32. This Protocol shall enter into force 60 days after the deposit of Guatemala's instrument of accession, or the deposit of the instruments of ratification, acceptance or approval of this Protocol by the existing Parties, whichever is later. Upon entry into force of this Protocol, Guatemala accedes to the Agreement and thereby becomes Party to the Agreement.

Page 7 in PDFIN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Protocol. Done at Schaan, this 22th day of June 2015, in two originals, one in the English language and one in the Spanish language, both texts being equally authentic. In case of divergence, the English text shall prevail. The originals shall be deposited with the Depositary, who shall transmit certified copies to all the Parties. For Iceland

For the Republic of Costa Rica

…………………………………..

Page 8 in PDF……………..

………………………………………………

For the Principality of Liechtenstein

For the Republic of Panama

………………………………………………….

……………………………………………..

For the Kingdom of Norway

For the Republic of Guatemala

………………………………………………….

………………………………………………

For the Swiss Confederation

………………………………………………….

FOR NON-AGRICULTURAL PRODUCTS

GUATEMALA: TARIFF DISMANTLING LIST

Tariff line HS 2012	Description	MFN rate%	Category
03027100	– – Tilapias (Oreochromis spp.)	15	10
03028960	– – -Other Tilapia, other than those included in tariff subdivision 0302.71.00	15	10
03032300	– – Tilapias (Oreochromis spp.)	10	10
03043100	– – Tilapias (Oreochromis spp.)	15	10
ex03045100	– – Only Tilapias (Oreochromis spp.)	15	10
03046100	– – Tilapias (Oreochromis spp.)	15	10
03048960	– – – Tilapias, other than those included in tariff subdivision 0304.61.00	15	10
ex03049300	– – Only Tilapias (Oreochromis spp.)	15	10
ex03053100	– – Only Tilapias (Oreochromis spp)	15	10
ex03054400	– – Only Tilapias (Oreochromis spp.)	15	10
ex03056400	– – Only Tilapias (Oreochromis spp)	15	10
03061690	– – – Other	10	5
03061711	– – -Cultivated, unsmoked	10	5
03061719	– – – – Other	10	5
25010020	– Refined salt	15	15
25010090	– Other	15	10
25151100	– – Crude or roughly trimmed	10	5
25151200	– – Merely cut, by sawing or otherwise, into square or rectangular blocks or slabs	10	10
25152000	– Ecaussine and other calcareous monumental or building stone; alabaster	10	5
25161100	– – Crude or roughly trimmed	5	10
25161200	– – Merely cut, by sawing or otherwise, into square or rectangular blocks or slabs	5	10
25169000	– Other monumental or building stone	5	5

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Tariff line HS 2012	Description	MFN rate%	Category
25171000	– Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated	5	5
25173000	– Tarred macadam	5	5
25174100	– – Of marble	5	5
25174900	– – Other	5	15
25181000	– Dolomite, not calcined or sintered, called 'crude'	5	10
25182000	– Calcined or sintered dolomite	5	5
25183000	– Dolomite ramming mix	5	10
25201000	– Gypsum; anhydrite	5	10
25202000	– Plasters	5	10
25210000	LIMESTONE FLUX; STONE OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT	5	10
25221000	– Quicklime	10	15
25222000	– Slaked lime	10	15
25223000	– Hydraulic lime	10	15
25231000	– Cement clinkers	5	E
25232900	– – Other	10	E
25233000	– Aluminous cement	10	15
25239000	– Other hydraulic cements	10	E
26169010	– – Of gold	5	5
26169090	– – Other	5	5
27011100	– – Anthracite	5	10
27011200	– – Bituminous coal	5	10
27011900	– – Other coal	5	5
27012000	– Briquettes, ovoids and similar solid fuels manufactured from coal	5	5
27021000	– Lignites, whether or not pulverised, but not agglomerated	5	5
27022000	– Agglomerated lignites	5	5

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Tariff line HS 2012	Description	MFN rate%	Category
27050000	COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS	5	10
27060000	TARS DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS	5	10
27071000	– Benzol (benzene)	10	10
27072000	– Toluol (toluene)	10	5
27073000	– Xylol (xylenes)	10	5
27074000	– Naphthalene	10	5
27075000	– Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 °C by the ASTM D 86 method	10	10
27079100	– – Creosote oils	10	10
27079910	– – – Phenols	10	5
27079990	– – – Other	10	5
27081000	– Pitch	10	10
27082000	– Pitch coke	10	5
27090010	– Crude petroleum	0	I i
27090090	– Other	0	I i
27101220	– – – Aviation gasolina	0	I i
27101230	– – – Other gasolina	0	I i
27101240	– – – White spirit	5	10
27101911	– – – – Kerosene-type jet fuel ('Avjet turbo fuel')	0	I i
27101921	– – – – Diesel oil (Gas oil)	0	I i
27101922	– – – – Fuel oil No.

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6 (Bunker C)	0	I i
27101929	– – – – Other	5	10
27101991	– – – – Lubricating oils and greases	10	5
27101992	– – – – Liquids for hydraulic systems	5	10
27101993	– – – – Oils for use in agriculture, of a kind used for pest and disease control	10	5

| Tariff line HS 2012 | Description | MFN rate% | Category |

27101999	– – – – Other	10	10
27102030	heavy oils and preparations	5	5
27102090	– – Other preparetions	10	10
27109100	– – Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	15	5
27109900	– – Other	15	10
27131200	– – Calcined	5	10
27139000	– Other residues of petroleum oils or of oils obtained from bituminous minerals	5	10
27141000	– Bitumionus or oil shales and tar sands	5	5
27150000	BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE BITUMINOUS MASTICS, CUT-BACKS)	10	10
28041000	– Hydrogen	10	13
28044000	– Oxygen	10	10
28070090	– Other	10	10
28281000	– Commercial calcium hypochlorite and other calcium hypochlorites	5	5
28289010	– – Sodium hypochlorite	10	5
29012910	– – – Acetylene	10	10
29024100	– – o-Xylene	5	10
29024200	– – m-Xylene	5	5
29024300	– – p-Xylene	5	5
29024400	– – Mixed xylene isomers	5	10
29054500	– – Glycerol	5	5
29173290	– – – Other	10	5
29214310	– – – Trifluralin (a,a,a-trifluoro- 2,6-dinitro-N,N-dipropyl-p-toluidine)	5	5
29305010	– – Methamidophos (ISO)	5	5
30031020	– – For veterinary use	5	5
30032020	– – For veterinary use	5	10

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Tariff line HS 2012	Description	MFN rate%	Category
30033920	– – – For veterinary use	5	10
30034020	– – For veterinary use	5	10
30039012	– – – For veterinary use	5	5
30039022	– – – For veterinary use	5	5
30039092	– – – For veterinary use	5	5
30041010	– – For Human Use	5	5
30041020	– – For veterinary use	5	5
30042010	– – For Human Use	5	5
30042020	– – For veterinary use	5	5
30043100	– – Insuline Contains	5	5
30043210	– – – For Human Use	5	5
30043220	– – – For veterinary use	5	5
30043910	– – – For Human Use	5	5
30043920	– – – For veterinary use	5	5
30044020	– – For veterinary use	5	5
30045010	– – For Human Use	5	5
30045020	– – For veterinary use	5	5
30049011	– – – For Human Use	5	5
30049012	– – – For veterinary use	5	5
30049021	– – – For Human Use	5	5
30049022	– – – For veterinary use	5	5
30049091	– – – For Human Use	5	5
30049092	– – – For veterinary use	5	5
30059000	– Other	5	5
30065000	– First-aid boxes and kits	5	5
30069200	– – Pharmaceutical waste	15	5

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Tariff line HS 2012	Description	MFN rate%	Category
32081040	– – Put up in aerosol containers	15	15
32081090	– – Other	15	15
32082030	– – Put up in aerosol containers	15	15
32082090	– – Other	15	15
32089050	– – Put up in aerosol containers	15	15
32089091	– – – Other paints	15	15
32089092	– – – Other varnishes	15	15
32091090	– – Other	15	15
32099010	– – Other paints	15	15
32099020	– – Other varnishes	15	15
32100090	– Other	15	15
32129010	– – Aluminium powder dispersed in non-aqueous media	5	15
32129090	– – Other	5	15
32131000	– Colours in sets	5	15
32139000	– Other	5	15
32141011	– – – Based on acrylic polymers or polyesters	5	5
32141020	– – Painters' fillings	5	15
32149000	– Other	5	5
32151190	– – – Other	10	15
32151990	– – – Other	10	15
33021010	– – Of a kind used in the food industries	5	5
33029090	– – Other	5	5
33030000	PERFUMES AND TOILET WATERS	15	10
33041000	– Lip make-up preparations	15	5
33042000	– Eye make-up preparations	15	5
33043000	– Manicure or pedicure preparations	15	10
33049100	– – Powders, whether or not compressed	15	5

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Tariff line HS 2012	Description	MFN rate%	Category
33049900	– – Other	15	13
33051000	– Shampoos	15	13
33052000	– Preparations for permanent waving or straightening	15	10
33053000	– Hair lacquers	15	13
33059000	– Other	15	5
33061000	– Dentifrices	15	5
33062000	– Yarn used to clean between the teeth (dental floss)	15	10
33069000	– Other	15	5
33071000	– Pre-shave, shaving or aftershave preparations	15	10
33072000	– Personal deodorants and antiperspirants	15	10
33073000	– Perfumed bath salts and other bath preparations	15	10
33074100	– – 'Agarbatti' and other odoriferous preparations which operate by burning	15	10
33074900	– – Other	15	5
33079010	– – Contact lens solutions or artificial eye solutions, including artificial tears	5	10
33079090	– – Other	15	10
34011111	– – – – Medicated, other than disinfectant	5	10
34011119	– – – – Other	15	13
34011120	– – – Organic surface-active products and preparations for use as soap	10	13
34011130	– – – Paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent	5	10
34011900	– – Other	15	13
34012010	– – Liquid soap, medicated (other than disinfectant)	5	13
34012090	– – Other	15	13
34013000	– Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap	15	13
34021110	– – – Water-soluble salts of alkylaryl sulphonic acids	10	10
34022000	– Preparations put up for retail sale	15	13

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Tariff line HS 2012	Description	MFN rate%	Category
34029011	– – – With a basis of water-soluble alkylaryl sulphonic acids or phosphoric esters	10	10
34029019	– – – Other	5	13
34029020	– – Washing preparations and cleaning preparations	15	13
34039110	– – – Of a kind used for the oil or grease treatment of leather, with a basis of diethanolamines and oxidised or sulphonated oils	5	10
34051000	– Polishes, creams and similar preparations for footwear or leather	15	5
34052000	– Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork	15	10
34053000	– Polishes (lustres) and similar preparations for coachwork, other than metal polishes	15	10
34054000	– Scouring pastes and powders and other scouring preparations	15	5
34059020	– – Metal polishes, in containers of a net content of 1 kg or more	5	10
34059090	– – Other	15	10
34060000	CANDLES, TAPERS AND THE LIKE	15	5
34070000	MODELLING PASTES, INCLUDING THOSE PUT UP FOR CHILDREN'S AMUSEMENT; PREPARATIONSKNOWNAS 'DENTAL WAX' OR AS 'DENTAL IMPRESSION COMPOUNDS', PUT UP IN SETS, IN PACKINGS FOR RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS OF PLASTER	5	5
35030090	– Others	5	5
35061000	– Products of any kind suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg	15	10
35069110	– – – Prepared thermoplastic adhesives based on polyamides or polyesters, with a melting point of between 180 °C and 240 °C	5	5
35069190	– – – Other	15	5
35069900	– – Other	15	5
36020010	– Based on ammonium nitrate	15	10
36020090	– Other	10	10
36049000	– Other	15	5

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Tariff line HS 2012	Description	MFN rate%	Category
36050000	MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 36.04	15	15
36061000	– Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3	15	5
36069010	– – Ferro-cerium and other pyrophoric alloys	5	5
36069090	– – Other	15	10
37012000	– Instant print film	10	5
37013090	– – Other	10	5
37019100	– – For colour photography (polychrome)	10	5
37019900	– – Other	10	5
37023110	– – – Instant print film	10	5
37023190	– – – Other	10	5
37023210	– – – Instant print film	10	5
37023290	– – – Other	10	5
37023910	– – – Instant print film	10	5
37023990	– – – Other	10	5
37024110	– – – Instant print film	10	5
37024190	– – – Other	10	5
37024210	– – – Instant print film	10	5
37024290	– – – Other	10	5
37024310	– – – Instant print film	10	5
37024390	– – – Other	10	5
37024410	– – – Instant print film	10	5
37024490	– – – Other	10	5
37025210	– – – Of a length not exceeding 14mm	10	5
37025220	– – – Of a length exceeding 14mm	10	5
37025300	– – Of a width exceeding 16 mmbut not exceeding 35 mmand of a length not exceeding 30 m, for slides	10	5

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Tariff line HS 2012	Description	MFN rate%	Category
37025400	– – Of a width exceeding 16 mmbut not exceeding 35 mmand of a length not exceeding 30 m, other than for slides	10	5
37025500	– – Of a width exceeding 16 mmbut not exceeding 35 mmand of a length exceeding 30m	10	5
37025600	– – Of a width exceeding 35mm	10	5
37029600	Of a width exceeding not exceeding 35 mmand of a length not exceeding 30m	10	5
37029700	Of a width not exceeding 35 mmand of a length exceeding 30m	10	5
37029800	– – Of a width exceeding 35mm	10	5
37031000	– In rolls of a width exceeding 610mm	10	5
37039010	– – Heliographic paper, for monochrome photography	10	5
37039090	– – Other	10	5
37051000	– For offset reproduction	10	5
37059010	– – Microfilm	10	5
37059090	– – Other	10	5
37061000	– Of a width of 35 mmor more	5	5
37069000	– Other	5	5
38051000	– Gum, wood or sulphate turpentine oils (sulphate turpentine)	5	10
38059010	– – Pine oil	5	10
38059090	– – Other	5	10
38061000	– Rosin and resin acids	5	10
38062000	– Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts	5	10
38069000	– Other	5	10
38085011	– – – In articles such as tablets and candles, that act due to combustion, and fly-papers	10	10
38085012	– – – Containing DDT, aldrin, dieldrin, toxaphene, chlordimeform, chlordane, heptachlor	5	10
38085013	– – – Containing binapacryl, 1,2-dibromoethane, ethylene dichloride, parathion	5	10

Page 20 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
38085014	– – – Containing lindane, mercury compounds, fluoroacetamide, pentachlorophenol, monocrotophos, phosphamidon	5	10
38085015	– – – Based on methamidophos and methyl parathion	5	10
38085016	– – – Cyclohexane, 1,2,3,4,5,6 hexachloro (HCH)	5	10
38085019	– – – Other	5	10
38085022	– – – Containing hexachlorobenzene, pentachlorophenol, binapacryl, oxides of mercury	5	13
38085023	– – – Containing captafol	5	13
38085029	– – – Other	5	13
38085031	– – – Containing dinoseb (ISO)	5	13
38085032	– – – Containing 2.4,5-T (ISO) (2,4,5-trichlorophenoxyacetic	5	13
38085039	– – – Other	5	13
38085040	– – Disinfectants	15	13
38085051	– – – Containing fluoroacetamide	10	13
38085059	– – – Other	10	13
38085092	– – – Containing chlorobenzilate, phosphamidon	5	13
38085093	– – – Dry powder formulations with a mixture containing mainly: benomyl (CAS 17804-35-2), carbofuran (CAS 1563-66-2) and thiram (CAS 137-26-8)	5	13
38085099	– – – Other	5	13
38089110	– – – In articles such as tablets and candles, that act due to combustion, and fly-papers	10	10
38089120	– – – Containing endrin	5	13
38089131	– – – – Containing chloropicrin at a rate not less than 30% by weight	5	13
38089139	– – – – Other	5	13
38089140	– – – – Containing chloropicrin at a rate not less than 30% by weight other than those referred to in tariff subdivision 3808.91.31	5	13
38089150	– – – – Mirex or declordano	5	13
38089190	– – – Other	5	13
38089290	– – – Other	5	13

Page 21 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
38089300	– – Herbicides, anti-sprouting products and plant-growth regulators	5	13
38089410	– – – Based on pine oil and quaternary ammonium surface-active agents	15	10
38089490	– – – Other	15	13
38089910	– – – Rodenticides	10	13
38089921	– – – – Containing chloropicrin at a rate not less than 30% by weight	5	13
38089929	– – – – Other	5	13
38089930	– – – – Containing chloropicrin at a rate not less than 30% by weight other than those referred to in tariff subdivision 3808.99.21	5	13
38089990	– – – Other	5	13
38099100	– – Of a kind used in the textile or like industries	5	5
38099200	– – Of a kind used in the paper or like industries	5	10
38099300	– – Of a kind used in the leather or like industries	5	5
38111900	– – Other	5	5
38119000	– Other	5	5
38159010	– – Catalysts based on methyl ethyl ketone peroxide or organo-cobalt compounds	10	10
38190000	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals	10	5
38200000	ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING FLUIDS	5	10
38210020	– Prepared culture media for the development or maintenance of plant, human or animal cells	10	5
38247600	– – Containing 1,1,1-trichloroethane (methylchloroform)	10	5
38249051	– – – Of alkylbenzene sulphonic acids and their derivatives	10	10
38249059	– – – Other	10	10
38249099	– – – Other	10	10
38255000	– Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids	10	5
38256100	– – Mainly containing organic constituents	10	5

Page 22 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
38256900	– – Other	10	5
38259000	– Other	10	5
38260000	BIODIESEL AND MIXTURES THEREOF, NOT CONTAINING OR CONTAINING LESS THAN 70 PERCENT BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MATERIALS	10	10
39042110	– – – Granules, flakes, lumps and powders of poly(vinyl chloride) (PVC) (known commercially as PVC compound)	5	13
39042120	– – – In other primary forms, food or pharmaceutical grade	5	10
39042210	– – – Granules, flakes, lumps and powders of poly(vinyl chloride) (PVC) (known commercially as PVC compound)	5	10
39075010	– – Containing drying oils or palm oil	5	10
39079180	– – – Other	5	10
39079910	– – – In solution in styrene	5	10
39161010	– – Monofilaments	5	10
39162010	– – Monofilaments	5	10
39169019	– – – Other	5	10
39172100	– – Of polymers of ethylene	5	10
39172200	– – Of polymers of propylene	5	13
39172310	– – – Tubes, pipes and hoses of poly(vinyl chloride) (PVC) of an external diameter exceeding 26 mmbut not exceeding 400mm	15	15
39172320	– – – Tubes, pipes and hoses of poly(vinyl) chloride) (PVC) or of chlorinated poly(vinyl chloride) (C-PVC) of an external diameter not exceeding 26mm	15	15
39172330	– – – Tubes, pipes and hoses of poly(vinyl) chloride) (PVC) or of chlorinated poly(vinyl chloride) (C-PVC), whether or not metallized, of an external diameter of less than 40 mm, with or without fittings, for emptying sinks and wash basins	15	13
39172390	– – – Other	5	15
39172990	– – – Other	5	13
39173100	– – Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa	5	13
39173219	– – – – Other	15	13

Page 23 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
39173230	– – – Flexible tubes, pipes and hoses, corrugated	5	13
39173240	– – – Hoses of poly(vinyl chloride) (PVC) of an external diameter of 12,5 mmor more but no more than 51mm	15	10
39173290	– – – Other	5	13
39173320	– – – Hoses of polyethylene or of poly(vinyl chloride) (PVC) of an external diameter of 12,5 mmor more but no more than 51mm	15	13
39173390	– – – Other	5	13
39173920	– – – Flexible tubes, pipes and hoses, corrugated	5	10
39173990	– – – Other	5	13
39174010	– – – Of poly(vinyl chloride) (PVC), of an external diameter not	15	13
39174090	– – Other	5	13
39181000	– Of polymers of vinyl chloride	10	10
39189000	– Of other plastics	10	10
39191010	– – Of a width not exceeding 10 cm	10	15
39191090	– – Other	5	10
39201019	– – – Other	10	15
39201020	– – Of ethylene acetate-vinyl copolymers, of a thickness of 2 mmor more but no greater than 50mm	10	10
39201099	– – – Other	5	13
39202013	– – – Laminated, reinforced or even combined with other polymers, metallized or not	5	13
39202021	– – – Metallized	10	15
39202029	– – – Other	10	15
39203011	– – – Sheets or plates	10	10
39203019	– – – Other	5	13
39203020	– – Printed	10	13
39204311	– – – – Of a thickness exceeding 400 microns	10	10
39204319	– – – – Other	10	10
39204320	– – – – Flexible, of a thickness exceeding 400 microns	10	10

Page 24 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
39204331	– – – – Stratified, reinforced or combined with other polymers, neither printed nor metallized	5	13
39204332	– – – – Not printed, metallized	5	10
39204333	– – – – Printed, not metallized	10	13
39204334	– – – – Printed, metallized	10	10
39204911	– – – – Of a thickness exceeding 400 microns	10	10
39204919	– – – – Other	10	10
39204920	– – – Flexible, of a thickness exceeding 400 microns	10	10
39204931	– – – – Laminates, reinforced or intermixed with other polymers, neither printed nor metallized	5	13
39204932	– – – – Not printed, metallized	5	10
39204933	– – – – Printed, not metallized	10	13
39204934	– – – – Printed, metallized	10	10
39205110	– – – Of a thickness of 1 mmor more but not exceeding 40mm	10	13
39205190	– – – Other	5	10
39205900	– – Other	5	10
39206100	– – Of polycarbonates	5	10
39206211	– – – – Stratified, reinforced or combined with other polymers, not metallized	5	10
39206212	– – – – Metallized	5	10
39206221	– – – – Metallized	10	10
39206229	– – – – Other	10	13
39207111	– – – – Stratified, reinforced or combined with other polymers, not metallized	5	10
39207112	– – – – Metallized	5	10
39207121	– – – – Metallized	10	10
39207129	– – – – Other	10	10
39209100	– – Of poly(vinyl butyral)	5	10
39209213	– – – – Stratified, reinforced or combined with other polymers, neither printed nor metallized	5	10

Page 25 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
39209214	– – – – Not printed, metallized	5	10
39209215	– – – – Printed, not metallized	10	10
39209216	– – – – Printed, metallized	10	10
39209220	– – – Rigid	5	10
39209300	– – Of amino-resins	5	10
39209400	– – Of phenolic resins	5	10
39211100	– – Of polymers of styrene	5	13
39211200	– – Of polymers of vinyl chloride	10	10
39211300	– – Of polyurethanes	5	10
39211990	– – – Other	5	15
39219010	– – Rigid, reinforced or with reinforcing net	5	10
39219020	– – With a basis of layers of paper, impregnated with melamine or phenolic resins (formica type)	10	10
39219030	– – Fabrics coated on both sides with or completely enveloped in poly(vinyl chloride) (PVC)	10	10
39219041	– – – Neither printed nor metallized	5	13
39219042	– – – Not printed, metallized	5	10
39219043	– – – Printed, not metallized	10	13
39219044	– – – Printed, metallized	10	13
39219090	– – Other	5	13
39221010	– – Sinks	10	10
39221020	– – Baths, shower-baths and wash-basins	15	13
39222000	– Lavatory seats and covers	10	13
39229000	– Other	10	13
39231000	– Boxes, cases, crates and similar articles	10	15
39232190	– – – Other	10	15
39232990	– – – Other	10	15
39233010	– – Isothermic containers other than vacuum containers	5	10

Page 26 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
39233020	– – Containers with adhesive covers, tear tab openings or perforatable closures	5	13
39233091	– – – Preforms for beverage containers	5	E
39233093	– – – Dropper-type containers, with lids incorporating safety strips, for the pharmaceutical industry	10	10
39233099	– – – Other	10	15
39234010	– – Cassettes (whether or not with cases) and spools for typewriter ribbons and similar spools, not incorporating ribbons	5	10
39235040	– – Dropper-type threaded lids and press-on lids with safety strip	10	13
39235090	– – Other	10	15
39239010	– – Moulded sheets for packing and transporting eggs	5	10
39239030	– – Moulded containers and packaging for suppositories	10	10
39239090	– – Other	10	15
39241010	– – Handles	5	10
39241090	– – Other	15	15
39249010	– – Teats for babies' feeding bottles	10	10
39249090	– – Other	15	15
39252000	– Doors, windows and their frames and thresholds for doors	15	15
39253000	– Shutters, blinds (including Venetian blinds) and similar articles and parts thereof	15	10
39259010	– – Front plates for electrical switches and sockets	10	10
39259090	– – Other	10	13
39261010	– – Erasers	10	10
39261090	– – Other	15	13
39262000	– Articles of apparel and clothing accessories, including gloves, mittens and mitts	15	10
39263000	– Fittings for furniture, coachwork or the like	10	10
39264000	– Statuettes and other ornaments	15	13
39269010	– – Accessories for general use as defined in Note 2 to Section XV, other than those classified in other subheadings of this sub-chapter	5	10

Page 27 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
39269050	– – Gaskets or seals	5	10
39269091	– – – Printed labels, metallized in a bath of aluminium and backed with paper	5	10
39269093	– – – Reflecting articles for road or safety signs	5	13
39269099	– – – Other	15	15
40011000	– Natural rubber latex, whether or not pre-vulcanized	5	5
40012100	– – Smoked sheets	5	5
40012200	– – Technically specified natural rubber (TSNR)	5	5
40012900	– – Other	5	5
40013000	– Balata, gutta-percha, guayule, chicle and similar natural gums	5	5
40030000	RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIPS	5	5
40052000	– Solutions; dispersions other than those of subheading 4005.10	10	5
40059190	– – – Other	10	10
40059990	– – – Other	10	10
40061000	– 'Camel-back' strips for retreading rubber tyres	10	5
40069000	– Other	5	5
40070020	– Cord	5	5
40081100	– – Plates, sheets and strips	10	5
40081910	– – – Profile shapes made of chloroprene (chlorobutadiene) for door and window gaskets or seals	5	5
40081990	– – – Other	10	10
40082110	– – – Rubber for clichés (blankets for printing cylinders)	5	5
40082120	– – – Of rubber mixed with pigments and soya flour	5	5
40082190	– – – Other	5	10
40082910	– – – Profile shapes made of chloroprene (chlorobutadiene) for door and window gaskets or seals	5	10
40082990	– – – Other	5	10
40091110	– – – Of an external diameter of 1,5 mmor more but no more than 15mm	10	10

Page 28 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
40091190	– – – Other	5	5
40091200	– – With fittings	5	10
40092100	– – Without fittings	5	10
40092200	– – With fittings	5	10
40093100	– – Without fittings	5	10
40093200	– – With fittings	5	10
40094200	– – With fittings	5	5
40111000	– Of a kind used on motor cars (including family type (break or station wagon) and racing cars)	10	5
40112010	– – Radial	5	5
40112090	– – Other	10	5
40121100	– – Of a kind used on motor cars (including family type (break or station wagon) and racing cars)	15	5
40121200	– – Of a kind used on buses or lorries	15	5
40121300	– – Of a kind used on aircraft	15	5
40121900	– – Other	15	5
40122000	– Used pneumatic tyres	15	5
40129020	– – Tyre flaps	10	5
40129031	– – – Solid tyres, of an outside diameter not exceeding 90 cm	10	5
40129032	– – – Solid tyres, of an external diameter exceeding 90 cm	5	5
40129039	– – – Other	10	5
40149000	– Other	10	10
40151900	– – Other	15	10
40159000	– Other	15	5
40161000	– Of cellular rubber:	15	10
40169100	– – Floor coverings and mats	15	5
40169290	– – – Other	10	5
40169300	– – Gaskets or seals	5	5

Page 29 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
40169400	– – Boat and dock fenders, whether or not inflatable	5	5
40169500	– – Other inflatable articles	5	5
40169910	– – – Hand tools	10	10
40169939	– – – – Other	5	10
40169990	– – – Other	5	5
40170010	– In blocks, lumps, plates, sheets, strips, bars, rods, profile shapes and tubes, pipes or hoses; waste and scrap; powder	10	5
40170090	– Other	5	5
41012011	– – – Vegetable tanned, other than those with a unit Surface area not exceeding 2.6m 2 (28 square feet)	10	10
41012019	– – – Other	5	10
41015011	— Vegetable tanned, other than those with a unit Surface area not exceeding 2.6m 2 (28 square feet)	10	10
41015019	– – – Other	5	10
41019011	— Vegetable tanned, other than those with a unit surface area not exceeding 2.6m 2 (28 square feet)	10	10
41019019	– – – Other	5	10
41022910	– – Having undergone a tanning (including pre-tanning) process that is reversible	5	10
41032010	– – Having undergone a tanning (including pre-tanning) process that is reversible	5	5
41033010	– – Having undergone a tanning (including pre-tanning) process that is reversible	5	5
41039011	– – – Of goats	5	10
41039019	– – – Other	5	5
41041119	– – – – Other	5	5
41041121	– – – – Bovine leather, vegetable pre-tanned	10	5
41041123	– – – – Other bovine leather	5	5
41041124	– – – – Equine leather	10	5
41041919	– – – – Other	5	5
41041921	– – – – Bovine leather, vegetable pre-tanned	10	5

Page 30 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
41041923	– – – – Other bovine leather	5	5
41041924	– – – – Equine leather	10	5
41044110	– – – Bovine leather, with a unit surface area not exceeding 2,6 m² (28 square feet)	5	5
41044190	– – – Other	10	5
41044910	– – – Bovine leather, with a unit surface area not exceeding 2,6 m² (28 square feet)	5	5
41044990	– – – Other	10	10
41053000	– In the dry state (crust)	5	5
41062200	– – In the dry state (crust)	5	5
41063190	– – – Other	5	5
41064000	– Of reptiles	5	5
41071110	– – Bovine leather, with a unit surface area not exceeding 2,6 m² (28 square feet)	5	10
41071190	– – – Other	10	10
41071210	– – – Bovine leather, with a unit surface area not exceeding 2,6 m² (28 square feet)	5	10
41071290	– – – Other	10	10
41071910	– – – Bovine leather, with a unit surface area not exceeding 2,6 m² (28 square feet)	5	10
41071990	– – – Other	10	10
41079100	– – Full grains, unsplit	10	10
41079200	– – Grain splits	10	10
41079900	– – Other	10	10
41120000	LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOLON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 41.14	5	5
41131000	– Of goats	5	5
41132000	– Of swine	5	5
41133000	– Of reptiles	5	5

Page 31 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
41139000	– Other	5	5
41141000	– Chamois (including combination chamois) leather	10	10
41142000	– Patent leather and patent laminated leather; metallized leather	10	5
41151000	– Composition leather based on leather or leather fibre, in slabs, sheets or strips, whether or not in rolls	10	5
42010000	SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE-PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL	15	10
42021100	– – With outer surface of leather, composition leather or patent leather	15	10
42021200	– – With outer surface of plastic or of textile material	15	5
42021900	– – Other	15	10
42022100	– – With outer surface of leather, composition leather or patent leather	15	10
42022200	– – With outer surface of plastic sheeting or textile material	15	5
42022900	– – Other	15	5
42023100	– – With outer surface of leather, composition leather or patent leather	15	10
42023200	– – With outer surface of plastic sheeting or textile material	15	10
42023900	– – Other	15	10
42029100	– – With outer surface of leather, composition leather or patent leather	15	10
42029200	– – With outer surface of plastic sheeting or textile material	15	10
42029900	– – Other	15	10
42031010	– – Protective, for all trades	10	10
42031090	– – Other	15	10
42032110	– – – For baseball and softball	10	5
42032190	– – – Other	10	5
42032910	– – – Protective, for all trades	10	5
42032990	– – – Other	15	10
42033000	– Belts and bandoliers	15	10
42034000	– Other clothing accessories	15	5

Page 32 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
42050090	– Other	15	5
44071000	– Coniferous	5	E
44072100	– – Mahogany (Swietenia spp.)	5	15
44072200	– – Virola, Imbuia and Balsa	5	15
44072500	– – Dark Red Meranti, Light Red Meranti and Meranti Bakau	5	15
44072600	– – White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan	5	15
44072700	– – Sapelli	5	15
44072800	– – Iroko	5	15
44072900	– – Other	5	15
44079100	– Of holm, cork and other oaks (Quercus spp.)	5	15
44079200	– – Of beech (Fagus spp.)	5	15
44079300	– – Of maple (Acer spp.)	5	15
44079400	– – Of cherry (Prunus spp.)	5	15
44079500	– Of ash (Fraxinus spp.)	5	15
44079900	– – Other	5	15
44081000	– Coniferous	10	15
44083100	– – Dark Red Meranti, Light Red Meranti and Meranti Bakau	10	15
44083900	– – Other	10	15
44089000	– Other	10	15
44091000	– Coniferous	10	15
44092100	– – Of bamboo	10	15
44092900	– – Other	10	15
44101110	– – – Unworked or not further worked than sanded	10	E
44101120	– – – Surface covered with melamine-impregnated paper	10	15
44101130	– – – Surface covered with decorative laminates of plastic	10	15
44101190	– – – Other	10	15
44101210	– – – Unworked or not further worked than sanded	10	15

Page 33 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
44101290	– – – Other	10	15
44101911	– – – – Unworked or not further worked than sanded	10	15
44101919	– – – – Other	10	15
44101921	– – – – Unworked or not further worked than sanded	10	15
44101922	– – – – Surface covered with melamine-impregnated paper	10	15
44101923	– – – – Surface covered with decorative laminates of plastic	10	15
44101929	– – – – Other	10	15
44109000	– Other	10	E
44111211	– – – – Not mechanically worked or surface-covered	10	15
44111219	– – – – Other	10	15
44111221	– – – – Not mechanically worked or surface-covered	10	15
44111229	– – – – Other	10	15
44111311	– – – – Not mechanically worked or surface-covered	10	E
44111319	– – – – Other	10	15
44111321	– – – – Not mechanically worked or surface-covered		15
		10
44111411	– – – – Not mechanically worked or surface-covered	10	15
44111419	– – – – Other	10	E
44111421	– – – – Not mechanically worked or surface-covered	10	15
44111429	– – – – Other	10	15
44119210	– – – – Not mechanically worked or surface-covered	10	15
44119290	– – – Other	10	15
44119310	– – – – Not mechanically worked or surface-covered	10	15
44119390	– – – Other	10	15
44119411	– – – – Not mechanically worked or surface-covered	10	15
44119419	– – – – Other	10	15
44119491	– – – – Not mechanically worked or surface-covered	10	15

Page 34 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
44119499	– – – – Other	10	15
44121011	– – – With at least one outer ply of a tropical wood specified in Subheading Note 1 to this Chapter	10	15
44121012	– – – Other, with at least one outer ply of non-coniferous wood	10	15
44121019	– – – Other	10	15
44121021	– – – With at least one ply of a tropical wood specified in Subheading Note 1 to this Chapter	10	15
44121022	– – – Other, containing at least one layer of particle board	10	15
44121029	– – – Other	10	15
44121091	– – – With at least one ply of a tropical wood specified in Subheading Note 1 to this Chapter	10	15
44121092	– – – Other, containing at least one layer of particle board	10	15
44121099	– – – Other	10	15
44123100	– – With at least one outer ply of a tropical wood specified in Subheading Note 1 to this Chapter	10	15
44123200	– – Other, with at least one outer ply of non-coniferous wood	10	15
44123900	– – Other	10	15
44129411	– – – – With at least one ply of a tropical wood specified in Subheading Note 1 to this Chapter	10	15
44129419	– – – – Other	10	15
44129491	– – – – With at least one ply of a tropical wood specified in Subheading Note 1 to this Chapter	10	15
44129499	– – – – Other	10	15
44129911	– – – – With at least one ply of a tropical wood specified in Subheading Note 1 to this Chapter	10	15
44129912	– – – – Other, containing at least one layer of particle board	10	15
44129919	– – – – Other	10	15
44129991	– – – – With at least one ply of a tropical wood specified in Subheading Note 1 to this Chapter	10	15
44129992	– – – – Other, containing at least one layer of particle board	10	15
44129999	– – – – Other	10	15

Page 35 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
44130000	DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE SHAPES	10	15
44140000	WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS	15	10
44151010	– – Cable-drums	10	15
44151090	– – Other	10	15
44152000	– Pallets, box pallets and other load boards; pallet collars	10	15
44160010	– Casks, drums and barrels, whether or not reinforced, and parts thereof	10	10
44160090	– Other	10	10
44170000	TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES,OFWOOD	10	15
44181000	– Windows, French windows and their frames	15	E
44182000	– Doors and their frames and thresholds	15	E
44184000	– Shuttering for concrete	15	15
44185000	– Shingles and shakes	15	15
44186000	– Posts and beams	15	15
44187100	– – For mosaic floors	15	15
44187200	– – Other, multilayer	15	15
44187900	– – Other	15	15
44189010	– – Cellular boards (alveolar), whether or not covered	15	E
44189090	– – Other	15	15
44190000	TABLEWARE AND KITCHENWARE,OFWOOD	15	10
44201000	– Statuettes and other ornaments, of wood	15	10
44209010	– – Wood marquetry and inlaid wood	15	10
44209090	– – Other – Clothes hangers	15	10
44211000		15	15
44219020	– – Match splints	5	15
44219090	– – Other	15	15

Page 36 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
46012100	– – Of bamboo	15	5
46012200	– – Of cane (rattan)	15	5
46012900	– – Other	15	5
46019200	– – Of bamboo	15	5
46019300	– – Of cane (rattan)	15	5
46019400	– – Of other vegetable materials	15	5
46019900	– – Other	15	5
46021100	– – Of bamboo	15	5
46021200	– – Of cane (rattan)	15	5
46021900	– – Other	15	5
46029000	– Other	15	5
48025420	– – – In strips or rolls, of a width not exceeding 150 mmor in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	10
48025490	– – – Other	10	10
48025520	– – – Bond register paper of a width not exceeding 150mm	10	10
48025539	– – – – Other	10	10
48025599	– – – – Other	10	10
48025620	– – – Bond register paper in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	10
48025639	– – – – Other	10	10
48025699	– – – – Other	10	10
48025712	– – – – In strips of a width not exceeding 150mm	10	10
48025722	– – – – In strips of a width not exceeding 150mm	10	10
48025729	– – – – Other	10	10
48025792	– – – – In strips of a width not exceeding 150mm	10	10
48025799	– – – – Other	10	10
48025819	– – – – Other	10	10
48025899	– – – – Other	10	10

Page 37 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
48026120	– – – Of a width not exceeding 150mm	10	10
48026220	– – – In sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	10
48026290	– – – Other	10	15
48026990	– – – Other	10	10
48030000	TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS	10	15
48043190	– – – Other	10	10
48043920	– – – Other, weighing not more than 100 g/m²	10	15
48044100	– – Unbleached	10	10
48052510	– – – Grey paper board weighing more than 300 g/m²	10	10
48059310	– – – Paperboard for structures, not impregnated	5	10
48070010	– Duplex or triplex paperboard weighing more than 300 g/m²	10	10
48081000	– Corrugated paper and paperboard, whether or not perforated	10	10
48084010	– – Sack kraft paper	10	10
48084090	– – Other	10	10
48099010	– – Carbon or similar copying papers	5	10
48101312	– – – – Not printed, in rolls of a width not exceeding 150mm	5	10
48101313	– – – – Printed, whether or not embossed or perforated	10	13
48101321	– – – – Not printed	5	10
48101322	– – – – Printed, whether or not embossed or perforated	10	13
48101392	– – – – In rolls of a width not exceeding 150mm	10	10
48101412	– – – – Not printed, in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	5	10
48101413	– – – – Printed, whether or not embossed or perforated	10	13
48101419	– – – – Other	5	10

Page 38 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
48101421	– – – – Not printed	5	10
48101422	– – – – Printed, whether or not embossed or perforated	10	10
48101491	– – – – 'Endless' paper	15	10
48101493	– – – – Other, in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	10
48101499	– – – – Other	10	10
48101912	– – – – Metallised paper weighing more than 150 g/m², not printed	5	10
48101913	– – – – Metallised paper, printed	10	10
48101922	– – – – Metallised paper weighing more than 150 g/m², not printed	5	10
48101923	– – – – Metallised paper, printed	10	10
48101931	– – – – Metallised paper, not printed	5	10
48101932	– – – – Metallised paper, printed, whether or not embossed or perforated	10	10
48101939	– – – – Other	10	10
48102213	– – – – Other, printed	10	10
48102229	– – – – Other	10	10
48102290	– – – Other	10	10
48102913	– – – – Metallised paper, not printed	5	10
48102914	– – – – Metallised paper, printed	10	10
48102921	– – – – Metallised paper, not printed	5	10
48102922	– – – – Metallised paper, printed, whether or not embossed or perforated	10	10
48102924	– – – – 'Endless' paper	15	10
48102929	– – – – Other	10	10
48102980	– – – Other	10	10
48103129	– – – – Other	10	10
48103190	– – – Other	10	10
48103229	– – – – Other	10	10
48103290	– – – Other	10	10

Page 39 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
48103929	– – – – Other	10	10
48103990	– – – Other	10	10
48109229	– – – – Other	10	10
48109290	– – – Other	10	10
48109914	– – – – Metallised paper, printed	10	10
48109929	– – – – Other	10	10
48109980	– – – Other	10	10
48111020	– – In strips or rolls of a width not exceeding 150 mm, or in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	10
48111030	– – Floor coverings on a base of paper or of paperboard, whether or not cut	10	10
48111090	– – Other	10	10
48114112	– – – – In strips or rolls of a width not exceeding 150 mm, or in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	10
48114119	– – – – Other	10	10
48114120	– – – Printed	10	10
48114911	– – – – In strips or rolls of a width exceeding 150 mm, or in sheets with one side exceeding 360 mmand the other side exceeding 150 mm, in the unfolded state	5	10
48114912	– – – – In strips or rolls of a width not exceeding 150 mm, or in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	10
48114919	– – – – Other	10	10
48114920	– – – Printed	10	10
48115112	– – – – In strips or rolls of a width not exceeding 150 mm, or in sheets with one side not exceeding 360 mmand the other not exceeding 150mm	10	10
48115119	– – – – Other	10	10
48115120	– – – Floor coverings on a base of paper or of paperboard, whether or not cut	10	10

Page 40 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
48115192	– – – – In strips or rolls of a width not exceeding 150 mm, or in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	13
48115199	– – – – Other	10	13
48115911	– – – – Not printed, in strips or rolls of a width exceeding 150 mm, or in sheets with one side exceeding 360 mmand the other side exceeding 150 mm, in the unfolded state	5	10
48115912	– – – – Not printed, in strips or rolls of a width not exceeding 150 mm, or in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	13
48115913	– – – – Printed	10	13
48115919	– – – – Other	10	13
48115920	– – – Floor coverings on a base of paper or of paperboard, whether or not cut	10	10
48115992	– – – – In strips or rolls of a width not exceeding 150 mm, or in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	10
48115999	– – – – Other	10	10
48116000	Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol	10	15
48119030	– – 'Endless' paper	15	10
48119040	– – Greaseproof paper, printed	10	15
48119050	– – Floor coverings on a base of paper or of paperboard, whether or not cut	10	15
48119092	– – – In strips or rolls of a width not exceeding 150 mmor in sheets with one side not exceeding 360 mmand the other side not exceeding 150mm	10	15
48119099	– – – Other	10	15
48142000	– Wallpaper and similar wall covering, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design- printed or otherwise decorated layer of plastics	10	10
48149010	– – Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven	10	10
48149020	– – Ingrain paper	10	10

Page 41 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
48149090	– – Other	10	10
48169010	– – Carbon or similar copying papers	10	10
48169029	– – – Other	10	10
48171000	– Envelopes	15	10
48172000	– Letter cards, plain postcards and correspondence cards	15	10
48173000	– Boxes, pouches, and similar presentations, of paper or paperboard, containing an assortment of paper stationery	15	E
48181000	– Toilet paper	15	E
48182000	– Handkerchiefs, cleansing or facial tissues and towels	15	E
48183000	– Tablecloths and serviettes	15	E
48185000	– Articles of apparel and clothing accessories	15	10
48189090	– – Other	15	10
48191000	– Boxes of corrugated paper or paperboard	10	15
48192020	– – Cartons, boxes and cases, waterproofed with plastic sheeting, paraffin or similar materials	10	15
48192090	– – Other	10	E
48193090	– – Other	10	15
48194000	– Other sacks (bags); including cones	10	E
48195000	– Other packing containers, including record sleeves	10	15
48196000	– Boxes of a kind used in offices, shops or the like	10	13
48201000	– Registers, account books, notepads, order books, receipt books, letter pads, memorandum pads, diaries and similar articles	15	13
48202000	– Notebooks	15	13
48203000	– Binders (other than book covers), folders and file covers	15	13
48204000	– Manifold business forms and interleaved carbon sets	15	E
48205000	– Albums for samples or for collections	15	10
48209000	– Other	15	10
48211000	– Printed	15	E
48219000	– Other	15	E

Page 42 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
48236100	– – Of bamboo	15	10
48236900	– – Other	15	E
48237010	– – Moulded articles for packing and transporting eggs	5	10
48237090	– – Other	10	10
48239060	– – Floor coverings on a base of paper or of paperboard, whether or not cut	10	10
48239099	– – – Other	10	15
49030000	CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS	5	10
49040000	MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED	5	10
49060000	PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWNBYHAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING	5	10
49070090	– Other	15	10
49089000	– Other	10	15
49090000	PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS	15	15
49100000	CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS	15	10
49111090	– – Other	15	E
49119100	– – Pictures, designs and photographs	15	10
49119990	– – – Other	15	E
50040000	SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE	5	5
50050000	YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE	5	5
50060000	SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILKWORM GUT	5	5
50071000	– Fabrics of noil silk	10	5

Page 43 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
50072000	– Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk	10	5
50079000	– Other fabrics	10	5
51061000	– Containing 85% or more by weight of wool	5	5
51062000	– Containing less than 85% by weight of wool	5	5
51071000	– Containing 85% or more by weight of wool	5	5
51072000	– Containing less than 85% by weight of wool	5	5
51081000	– Carded	5	5
51082000	– Combed	5	5
51091000	– Containing 85% or more by weight of wool or of fine animal hair	5	5
51099000	– Other	5	5
51100000	YARN OF COARSE ANIMAL HAIR OR OF HORSEHAIR (INCLUDING GIMPED HORSEHAIR YARN), WHETHER OR NOT PUT UP FOR RETAIL SALE	5	5
51111100	– – Weighing 300 g/m² or less	10	10
51111900	– – Other	10	10
51112000	-Other, mixed mainly or solely with man-made filaments	10	10
51113000	– Other, mixed mainly or solely with man-made staple fibres	10	10
51119000	– Other	10	10
51121100	– – Weighing 200 g/m² or less	10	10
51121900	– – Other	10	10
51122000	-Other, mixed mainly or solely with man-made filaments	10	10
51123000	– Other, mixed mainly or solely with man-made staple fibres	10	10
51129000	– Other	10	10
51130000	WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSEHAIR	10	10
52041100	– – Containing 85% or more by weight of cotton	5	5
52041900	– – Other	5
			5
52042000	– Put up for retail sale	5	5

Page 44 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
52051100	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	5	5
52051200	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (more than 14 metric number but not exceeding 43 metric number)	5	5
52051300	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (more than 43 metric number but not exceeding 52 metric number)	5	5
52051400	– – Measuring less than 192.31 decitex but not less than 125 decitex (more than 52 metric number but not exceeding 80 metric number)	5	5
52051500	– – Measuring less than 125 decitex (exceeding 80 metric number)	5	5
52052100	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	5	5
52052200	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (more than 14 metric number but not exceeding 43 metric number)	5	5
52052300	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	5	5
52052400	– – Measuring less than 192.31 decitex but not less than 125 decitex (more than 52 metric number but not exceeding 80 metric number)	5	5
52052600	– – Measuring less than 125 decitex but no less than 106.38 decitex (more than 80 metric number but not exceeding 94 metric number)	5	5
52052700	– – Measuring less than 106.38 decitex but no less than 83.33 decitex (more than 94 metric number but not exceeding 120 metric number)	5	5
52052800	– – Measuring less than 83.33 decitex (exceeding 120 metric number)	5	5
52053100	– Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	5	5
52053200	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	5	5
52053300	– – Measuring per single yarn less than 232.56 decitex but not less than 192.32 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5	5
52053400	– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	5	5
52053500	– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5	5

Page 45 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
52054100	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	5	5
52054200	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	5	5
52054300	– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5	5
52054400	– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	5	5
52054600	– – Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)	5	5
52054700	– – Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)	5	5
52054800	– – Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)	5	5
52061100	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	5	5
52061200	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	5	5
52061300	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (more than 43 metric number but not exceeding 52 metric number)	5	5
52061400	– – Measuring less than 192.31 decitex but not less than 125 decitex (more than 52 metric number but not exceeding 80 metric number)	5	5
52061500	– – Measuring less than 125 decitex (exceeding 80 metric number)	5	5
52062100	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	5	5
52062200	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (more than 14 metric number but not exceeding 43 metric number)	5	5
52062300	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (more than 43 metric number but not exceeding 52 metric number)	5	5
52062400	– – Measuring less than 192.31 decitex but not less than 125 decitex (more than 52 metric number but not exceeding 80 metric number)	5	5

Page 46 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
52062500	– – Measuring less than 125 decitex (exceeding 80 metric number)	5	5
52063100	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	5	5
52063200	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	5	5
52063300	– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5	5
52063400	– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	5	5
52063500	– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5	5
52064100	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	5	5
52064200	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	5	5
52064300	– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5	5
52064400	– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	5	5
52064500	– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5	5
52071000	– Containing 85% or more by weight of cotton	5	5
52079000	– Other	5	5
52081100	– – Plain weave, weighing not more than 100 g/m²	10	10
52081200	– – Plain weave, weighing more than 100 g/m²	10	10
52081300	– – 3-thread or 4-thread twill, including cross twill	10	10
52081900	– – Other fabrics	10	10
52082100	– – Plain weave, weighing not more than 100 g/m²	10	10
52082200	– – Plain weave, weighing more than 100 g/m²	10	10

Page 47 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
52082300	– – 3-thread or 4-thread twill, including cross twill	10	10
52082900	– – Other fabrics	10	10
52083100	– – Plain weave, weighing not more than 100 g/m²	10	10
52083200	– – Plain weave, weighing more than 100 g/m²	10	10
52083300	– – 3-thread or 4-thread twill, including cross twill	10	10
52083900	– – Other fabrics	10	10
52084100	– – Plain weave, weighing not more than 100 g/m²	10	10
52084200	– – Plain weave, weighing more than 100 g/m²	10	10
52084300	– – 3-thread or 4-thread twill, including cross twill	10	10
52084900	– – Other fabrics	10	10
52085100	– – Plain weave, weighing not more than 100 g/m²	10	10
52085200	– – Plain weave, weighing more than 100 g/m²	10	10
52085910	– – – 3-thread or 4-thread twill, including cross twill	10	10
52085990	– – – Other	10	10
52091100	– – Plain weave	10	10
52091210	– – – Weighing 400 g/m² or more	5	10
52091290	– – – Other	10	10
52091900	– – Other fabrics	10	10
52092100	– – Plain weave	10	10
52092200	– – 3-thread or 4-thread twill, including cross twill	10	10
52092900	– – Other fabrics	10	10
52093100	– – Plain weave	10	10
52093210	– – – Weighing 400 g/m² or more	5	10
52093220	– – – of yarn impregnated with acrylic resin	10	10
52093290	– – – Other	10	10
52093900	– – Other fabrics	10	10
52094100	– – Plain weave	10	10

Page 48 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
52094290	– – – Other	10	10
52094310	– – – Weighing 400 g/m² or more	5	10
52094390	– – – Other	10	10
52094900	– – Other fabrics	10	10
52095100	– – Plain weave	10	10
52095200	– – 3-thread or 4-thread twill, including cross twill	10	10
52095900	– – Other fabrics	10	10
52101100	– – Plain weave	10	10
52101910	– – – 3-thread or 4-thread twill, including cross twill	10	10
52101990	– – – Other	10	10
52102100	– – Plain weave	10	10
52102910	– – – 3-thread or 4-thread twill, including cross twill	10	10
52102990	– – – Other	10	10
52103100	– – Plain weave	10	10
52103200	– – 3-thread or 4-thread twill, including cross twill	10	10
52103900	– – Other fabrics	10	10
52104100	– – Plain weave	10	10
52104910	– – – 3-thread or 4-thread twill, including cross twill	10	10
52104990	– – – Other	10	10
52105100	– – Plain weave	10	10
52105910	– – – 3-thread or 4-thread twill, including cross twill	10	10
52105990	– – – Other	10	10
52111100	– – Plain weave	10	10
52111200	– – 3-thread or 4-thread twill, including cross twill	10	10
52111900	– – Other fabrics	10	10
52112010	– – Plain weave	10	10
52112020	– – 3-thread or 4-thread twill, including cross twill	10	10

Page 49 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
52112090	– – Other	10	10
52113100	– – Plain weave	10	10
52113200	– – 3-thread or 4-thread twill, including cross twill	10	10
52113900	– – Other fabrics	10	10
52114100	– – Plain weave	10	10
52114200	– – Denim	10	10
52114300	– – Other fabrics of 3-thread or 4-thread twill, including cross twill	10	10
52114900	– – Other fabrics	10	10
52115100	– – Plain weave	10	10
52115200	– – 3-thread or 4-thread twill, including cross twill	10	10
52115900	– – Other fabrics	10	10
52121100	– – Unbleached	10	10
52121200	– – Bleached	10	10
52121300	– – Dyed	10	10
52121400	– – Of yarns of different colours	10	10
52121500	– – Printed	10	10
52122100	– – Unbleached	10	10
52122200	– – Bleached	10	10
52122300	– – Dyed	10	10
52122400	– – Of yarns of different colours	10	10
52122500	– – Printed	10	10
53061000	– Single	5	5
53062000	– Multiple (folded) or cabled	5	5
53071000	– Single	5	5
53072000	– Multiple (folded) or cabled	5	5
53081000	– Coir yarn	5	5
53082000	– Yarn of true hemp	5	5

Tariff line HS 2012	Description	MFN rate%	Category
53089010	– – Ramie yarn

5	5
53089090	– – Other	5	5
53091100	– – Unbleached or bleached	10	5

53091900	– – Other	5	5
53092100	– – Unbleached or bleached	10	5
53092900	– – Other

10	5
53101000	– Unbleached	10	5
53109000	– Other	10	5
531100

10	– Woven fabrics of paper yarn:	10	5
53110090	– Other	10	5
54011010	– – Not put up for retail sale

5	5
54011020	– – Put up for retail sale	5	5
54012010	– – Not put up for retail sale	5	5
54012020	– – Put up for retail sale	5	5
54023100	– – Of nylon or other polyamides, measuring per single yarn not more than 50 tex	5	5
54023200	– – Of nylon or other polyamides, measuring per single yarn more than 50 tex

5	5
54023400	– – Of polypropylene	5	10
54023900	– – Other	5	10
54024430	– – – Of other polyesters	5	5
54024490	– – – Other	5	5
54024800	– – Other, of polypropylene

5	5
54024900	– – Other	5	15
54025100	– – Of nylon or other polyamides	5	5
54025200	– – Of polyesters

Page 50 in PDF

5	5
54025900	– – Other	5	5
54026100	– – Of nylon or other polyamides	5	5

Page 51 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
54026200	– – Of polyesters	5	5
54026900	– – Other	5	5
54033100	– – Of viscose rayon, untwisted or with a twist not exceeding 120 turns per meter	5	5
54033200	– – Of viscose rayon, with a twist exceeding 120 turns per meter	5	5
54033310	– – – Textured yarn	5	5
54033900	– – Other	5	5
54034100	– – Of viscose rayon	5	5
54034200	– – Of cellulose acetate	5	5
54034900	– – Other	5	5
54041100	– – Of elastomers	5	5
54041200	– – Other, of polypropylene	5	5
54041990	– – – Other	5	5
54049000	– Other	5	5
54050000	ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW), OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM.	5	5
54060010	– Synthetic filament yarn	5	5
54060020	– Artificial filament yarn	5	5
54072000	– Woven fabrics obtained from strip or the like	10	15
54073000	– Fabrics specified in Note 9 to Section XI	10	10
54074110	– – – Of a density exceeding 70 yarns per cm²	10	10
54074190	– – – Other	10	10
54074200	– – Dyed	10	10
54074300	– – Of yarns of different colours	10	10
54074400	– – Printed	10	10
54075100	– – Unbleached or bleached	10	10
54075200	– – Dyed	10	10

Page 52 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
54075300	– – Of yarns of different colours	10	10
54075400	– – Printed	10	5
54076100	– – Containing 85% or more by weight of non-textured polyester filaments	10	10
54076900	– – Other	10	10
54077110	– – – Woven fabrics of polypropylene of a density not exceeding 10 yarns per cm²	10	10
54077190	– – – Other	10	15
54077210	– – – Woven fabrics of polypropylene of a density not exceeding 10 yarns per cm²	10	10
54077290	– – – Other	10	10
54077390	– – – Other	10	5
54077400	– – Printed	5	10
54078100	– – Unbleached or bleached	10	10
54078200	– – Dyed	10	10
54078300	– – Of yarns of different colours	10	5
54078400	– – Printed	10	10
54079100	– – Unbleached or bleached	10	10
54079200	– – Dyed	10	10
54079300	– – Of yarns of different colours	10	10
54079400	– – Printed	10	10
54082100	– – Unbleached or bleached	10	10
54082200	– – Dyed	10	10
54082300	– – Of yarns of different colours	10	10
54082400	– – Printed	10	10
54083100	– – Unbleached or bleached	10	10
54083210	– – – Plain weave, containing less than 85% by weight of artificial filaments, mixed solely or principally with cotton, of a density of 20 or more yarns per cm², weighing more than 200 g/m²	10	10
54083290	– – – Other	10	10

Page 53 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
54083310	– – – Plain weave, containing less than 85% by weight of artificial filaments, mixed solely or principally with cotton, of a density of 20 or more yarns per cm², weighing more than 200 g/m²	10	10
54083390	– – – Other	10	10
54083400	– – Printed	10	10
55081010	– – Not put up for retail sale	5	5
55081020	– – Put up for retail sale	5	5
55082010	– – Not put up for retail sale	5	5
55082020	– – Put up for retail sale	5	5
55091100	– – Single	5	5
55091200	– – Multiple (folded) or cabled	5	5
55092100	– – Single	5	5
55092200	– – Multiple (folded) or cabled	5	5
55093100	– – Single	5	5
55093200	– – Multiple (folded) or cabled	5	5
55094100	– – Single	5	5
55094200	– – Multiple (folded) or cabled	5	5
55095100	– – Mixed mainly or solely with artificial staple fibres	5	5
55095200	– – Mixed mainly or solely with wool or fine animal hair	5	5
55095300	– – Mixed mainly or solely with cotton	5	5
55095900	– – Other	5	5
55096100	– – Mixed mainly or solely with wool or fine animal hair	5	5
55096200	– – Mixed mainly or solely with cotton	5	5
55096900	– – Other	5	5
55099100	– – Mixed mainly or solely with wool or fine animal hair	5	5
55099200	– – Mixed mainly or solely with cotton	5	5
55099900	– – Other	5	5
55101100	– – Single	5	5

Page 54 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
55101200	– – Multiple (folded) or cabled	5	5
55102000	– Other yarn, mixed mainly or solely with wool or fine animal hair	5	5
55103000	– Other yarn, mixed mainly or solely with cotton	5	5
55109000	– Other yarn	5	5
55111000	– Of synthetic staple fibres, containing 85% or more by weight of such fibres	5	5
55112000	– Of synthetic staple fibres, containing less than 85% by weight of such fibres	5	5
55113000	– Of artificial staple fibres	5	5
55121100	– – Unbleached or bleached	10	10
55121910	– – – Twill weave (warp effect), with unbleached or bleached warp yarns and coloured weft yarns (or vice versa), weighing 400 g/m² or more	5	5
55121990	– – – Other	10	10
55122100	– – Unbleached or bleached	10	10
55122900	– – Other	10	10
55129100	– – Unbleached or bleached	10	10
55129900	– – Other	10	10
55131100	– – Of polyester staple fibres, plain weave	10	10
55131200	– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10	10
55131300	– – Other woven fabrics of polyester staple fibres	10	10
55131900	– – Other fabrics	10	10
55132100	– – Of polyester staple fibres, plain weave	10	10
55132310	– – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10	10
55132390	– – – Other	10	10
55132900	– – Other fabrics	10	10
55133100	– – Of polyester staple fibres, plain weave	10	10
55133910	– – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10	10

Page 55 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
55133920	– – Other woven fabrics of polyester staple fibres	10	10
55133990	– – – Other	10	10
55134100	– – Of polyester staple fibres, plain weave	10	10
55134910	– – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10	10
55134920	– – – Other woven fabrics of polyester staple fibres	10	10
55134990	– – – Other	10	10
55141110	– – – Of a weight exceeding 200 g/m2	10	10
55141190	– – – Other	10	10
55141200	– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10	10
55141910	– – – Other woven fabrics of polyester staple fibres	10	10
55141990	– – – Other	10	10
55142100	– – Of polyester staple fibres, plain weave	10	10
55142200	– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10	10
55142300	– – Other woven fabrics of polyester staple fibres	10	10
55142900	– – Other fabrics	10	10
55143010	– – Of polyester staple fibres, plain weave	10	10
55143021	– – – Weighing 400 g/m² or more	5	10
55143029	– – – Other	10	10
55143030	– – Other woven fabrics of polyester staple fibres	10	10
55143090	– – Other	10	10
55144100	– – Of polyester staple fibres, plain weave	10	10
55144200	– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10	10
55144300	– – Other woven fabrics of polyester staple fibres	10	10
55144900	– – Other fabrics	10	10
55151100	– – Mixed mainly or solely with viscose rayon staple fibres	10	10

Page 56 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
55151200	– – Mixed mainly or solely with man-made filaments	10	10
55151300	– – Mixed mainly or solely with wool or fine animal hair	10	5
55151900	– – Other	10	10
55152100	– – Mixed mainly or solely with man-made filaments	10	10
55152200	– – Mixed mainly or solely with wool or fine animal hair	10	10
55152900	– – Other	10	10
55159100	– – Mixed mainly or solely with man-made filaments	10	10
55159910	– – – Mixed mainly or solely with wool or fine animal hair	10	10
55159990	– – – Other	10	10
55161100	– – Unbleached or bleached	10	10
55161200	– – Dyed	10	10
55161310	– – – Weighing 400 g/m² or more	5	10
55161390	– – – Other	10	10
55161400	– – Printed	10	10
55162100	– – Unbleached or bleached	10	10
55162200	– – Dyed	10	10
55162310	– – – Weighing 400 g/m² or more	5	10
55162390	– – – Other	10	10
55162400	– – Printed	10	10
55163100	– – Unbleached or bleached	10	10
55163200	– – Dyed	10	10
55163300	– – Of yarns of different colours	10	10
55163400	– – Printed	10	10
55164100	– – Unbleached or bleached	10	10
55164200	– – Dyed	10	10
55164310	– – – Weighing 400 g/m² or more	5	10
55164390	– – – Other	10	10

Page 57 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
55164400	– – Printed	10	10
55169100	– – Unbleached or bleached	10	10
55169200	– – Dyed	10	10
55169300	– – Of yarns of different colours	10	10
55169400	– – Printed	10	10
56012111	– – – – Weighing 100 g/m² or more but not more than 350 g/m²	5	5
56012121	– – – Cylinders for cigarette filters, whether or not containing activated carbon	5	5
56012129	– – – – Other	15	5
56012211	– – – – Weighing 100 g/m² or more but not more than 350 g/m²	5	5
56012221	– – – Cylinders for cigarette filters, whether or not containing activated carbon	5	5
56012229	– – – – Other	15	5
56012910	– – – Wadding:	5	5
56012920	– – – Articles of wadding	15	5
56013000	– Textile flock and dust and mill neps	5	5
56021000	– Needleloom felt and stitch-bonded fibre fabrics	5	5
56022100	– – Of wool or fine animal hair	5	5
56022900	– – Of other textile materials	5	5
56029090	– – Other	5	5
56041000	– Rubber thread and cord, textile-covered	10	5
56049090	– – Other	10	5
56060000	GIMPED YARN, AND STRIP AND THE LIKE OF HEADING 54.04 OR 54.05, GIMPED (OTHER THAN THOSE OF HEADING 56.05 AND GIMPED HORSEHAIR YARN); CHENILLE YARN; LOOP WALE-YARN	5	5
56072100	– – Binder or baler twine	15	10
56072900	– – Other	15	10
56074100	– – Binder or baler twine	15	15
56074900	– – Other	15	15

Page 58 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
56075000	– Of other synthetic fibres	15	10
56079010	– – Of jute or of other textile bast fibres of heading 53.03	15	5
56079090	– – Other	15	15
56081100	– – Made up fishing nets	5	5
56081900	– – Other	15	5
56089000	– Other	15	10
56090000	ARTICLES OF YARN, STRIP OR THE LIKE OF HEADING 54.04 OR 54.05, TWINE, CORDAGE, ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR INCLUDED	15	5
57011000	– Of wool or fine animal hair	15	10
57019000	– Of other textile materials	15	10
57021000	– 'Kelem', 'Schumacks', 'Karamanie' and similar hand-woven rugs	15	10
57022000	– Floor coverings of coconut fibres (coir)	15	10
57023100	– – Of wool or fine animal hair	15	10
57023200	– – Of man-made textile materials	15	10
57023900	– – Of other textile materials	15	10
57024100	– – Of wool or fine animal hair	15	10
57024200	– – Of man-made textile materials	15	10
57024900	– – Of other textile materials	15	10
57025010	– – Of wool or fine animal hair	15	10
57025020	– – Of man-made textile materials	15	10
57025090	– – Other	15	10
57029100	– – Of wool or fine animal hair	15	10
57029200	– – Of man-made textile materials	15	10
57029900	– – Of other textile materials	15	10
57031000	– Of wool or fine animal hair	15	10
57032000	– Of nylon or other polyamides	15	10
57033000	– Of other man-made textile materials	15	10

Page 59 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
57039000	– Of other textile materials	15	10
57041000	– Having a maximum surface area of 0,3 m²	15	10
57049000	– Other	15	10
57050000	OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOTMADE UP	15	10
58011000	– Of wool or fine animal hair	10	5
58012100	– – Uncut weft pile fabrics	10	5
58012200	– – Cut corduroy	10	5
58012310	– – – With pile fibres of a length exceeding3mm	10	5
58012390	– – – Other	10	5
58012600	– – Chenille fabrics	10	5
58012710	– – – Épinglé (uncut)	10	5
58012721	– – – – With the fiber length of over 3 mmplush	10	5
58012729	– – – – Other	10	5
58013100	– – Uncut weft pile fabrics	10	5
58013200	– – Cut lined corduroy	10	5
58013300	– – Other weft pile fabrics	10	5
58013600	– – Chenille fabrics	10	5
58013719	– – – – Other	10	5
58013721	– – – – With pile fibres of a length exceeding3mm	10	5
58013722	– – – Other, in the piece, of a width exceeding 350 cm, weighing more than 130 g/m²	10	5
58019000	– Of other textile materials	10	5
58021100	– – Unbleached	10	10
58021900	– – Other	10	10
58022000	– Terry towelling and similar woven terry fabrics, of other textile materials	10	10
58023000	– Tufted textile fabrics	10	10
58030010	– Of cotton	10	10

Page 60 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
58030090	– Other	10	10
58041000	– Tulles and other net fabrics	10	10
58042100	– – Of man-made fibres	10	10
58042900	– – Of other textile materials	10	10
58043000	– Hand-made lace	10	10
58050000	HAND-WOVEN TAPESTRIES OF THE TYPE GOBELINS, FLANDERS, AUBUSSON, BEAUVAIS AND THE LIKE, AND NEEDLE-WORKED TAPESTRIES (FOR EXAMPLE: PETIT POINT, CROSS STITCH), WHETHER OR NOT MADE UP	15	5
58061010	– – Of a width of less than 10 cm, with pile fibres of a length exceeding3mm	10	5
58061090	– – Other	10	5
58062000	– Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread	10	10
58063110	– – – Of a density exceeding 75 yarns per cm2	5	5
58063190	– – – Other	10	5
58063210	– – – Of polyamides, of a density exceeding 75 yarns per cm2	5	5
58063290	– – – Other	10	5
58063900	– – Of other textile materials	10	5
58064000	– Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)	10	5
58071000	– Woven	10	10
58079000	– Other	10	10
58081000	– Braids in the piece	10	5
58089000	– Other	10	5
58090000	WOVEN FABRICS OF METAL THREADANDWOVEN FABRICS OF METALLISED YARN OF HEADING 56.05, OF A KIND USED IN APPAREL, AS FURNISHING FABRICS OR FOR SIMILAR PURPOSES, NOT ELSEWHERE SPECIFIED OR INCLUDED	10	5
58101000	– Embroidery without visible ground	10	5
58109100	– – Of cotton	10	5

Page 61 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
58109200	– – Of man-made fibres	10	5
58109900	– – Of other textile materials	10	10
58110010	– Of dipped fabrics	10	5
58110090	– Other	10	5
59011000	– Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like	5	5
59019000	– Other	5	5
59031000	– With poly(vinyl chloride)	5	5
59032000	– With polyurethane	10	5
59039010	– – Fabrics with visible particles of thermoplastics on one or both sides (interlinings)	5	5
59039020	– – Other, of polyamides, of a density exceeding 35 yarns per cm2	5	5
59039030	– – Other, of textured polyester yarn coated with acrylic polymers, in the piece, of a width exceeding 183 cm	10	5
59039090	– – Other	10	5
59049000	– Other	10	5
59050000	TEXTILE WALL COVERINGS	10	5
59061000	– Adhesive tape of a width not exceeding 20 cm	10	5
59069100	– – Knitted or crocheted	10	5
59069910	– – – Of polyamides or viscose rayon, weighing 150 g/m² or more but not more than 500 g/m²	5	5
59069920	– – – Flannel	10	5
59069990	– – – Other	10	5
59080000	TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE; INCANDESCENT GAS MANTLES AND TUBULAR KNITTED GAS MANTLE FABRIC THEREFOR, WHETHER OR NOT IMPREGNATED	5	5
59111000	– Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)	5	10

Page 62 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
59112000	– Bolting cloth, whether or not made up	5	5
60011000	– 'Long pile' fabrics	10	10
60012100	– – Of cotton	10	10
60012200	– – Of man-made fibres	10	10
60012900	– – Of other textile materials	10	10
60019110	– – – With pile fibres of a length exceeding3mm	10	10
60019190	– – – Other	10	10
60019210	– – – With pile fibres of a length exceeding3mm	5	10
60019290	– – – Other	10	10
60019900	– – Of other textile materials	10	10
60024019	– – – Other	10	10
60024090	– – Other	10	10
60029000	– Other	10	10
60031000	– Of wool or fine animal hair	10	10
60032000	– Of cotton	10	10
60033000	– Of synthetic fibres	10	10
60034000	– Of artificial fibres	10	10
60039000	– Other	10	10
60041010	– – With polyurethane ('lycra')	5	5
60041090	– – Other	10	10
60049000	– Other	10	10
60052100	– – Unbleached or bleached	10	10
60052200	– – Dyed	10	10
60052300	– – Of yarns of different colours	10	10
60052400	– – Printed	10	10
60053100	– – Unbleached or bleached	10	10
60053200	– – Dyed	10	10

Page 63 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
60053300	– – Of yarns of different colours	10	10
60053400	– – Printed	10	10
60054100	– – Unbleached or bleached	10	10
60054200	– – Dyed	10	10
60054300	– – Of yarns of different colours	10	10
60054400	– – Printed	10	10
60059010	– – Of wool or fine animal hair	10	10
60059090	– – Other	10	10
60061000	– Of wool or fine animal hair	10	10
60062100	– – Unbleached or bleached	10	10
60062200	– – Dyed	10	10
60062300	– – Of yarns of different colours	10	10
	– – Printed		10
60062400		10
60063100	– – Unbleached or bleached	10	10
60063300	– – Of yarns of different colours	10	10
60063400	– – Printed	10	10
60064100	– – Unbleached or bleached	10	10
60064200	– – Dyed	10	10
60064300	– – Of yarns of different colours	10	10
60064400	– – Printed	10	10
60069000	– Other	10	10
61012000	– Of cotton	15	10
61013000	– Of man-made fibres	15	10
61019010	– – Of wool or fine animal hair	15	10
61019090	– – Other	15	10
61021000	– Of wool or fine animal hair	15	10

Page 64 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
61022000	– Of cotton	15	10
61023000	– Of man-made fibres	15	10
61029000	– Of other textile materials	15	10
61031010	– – Of wool or fine animal hair	15	10
61031020	– Of synthetic fibres	15	10
61031090	– – Of other textile materials	15	10
61032200	– – Of cotton	15	10
61032300	– – Of synthetic fibres	15	10
61032910	– – Of wool or fine animal hair	15	10
61032990	– – – Other	15	10
61033100	– – Of wool or fine animal hair	15	10
61033200	– – Of cotton	15	10
61033300	– – Of synthetic fibres	15	10
61033900	– – Of other textile materials	15	10
61034100	– – Of wool or fine animal hair	15	10
61034200	– – Of cotton	15	10
61034300	– – Of synthetic fibres	15	10
61034900	– – Of other textile materials	15	10
61041300	– – Of synthetic fibres	15	10
61041910	– – – Of wool or fine animal hair	15	10
61041920	– – – Of cotton	15	10
61041990	– – – Other	15	10
61042200	– – Of cotton	15	10
61042300	– -Of synthetic fibres	15	10
61042910	– – – Of wool or fine animal hair	15	10
61042990	– – – Other	15	10
61043100	– – Of wool or fine animal hair	15	10

Page 65 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
61043200	– – Of cotton	15	5
61043300	– – Of synthetic fibres	15	5
61043900	– – Of other textile materials	15	10
61044100	– – Of wool or fine animal hair	15	10
61044200	– – Of cotton	15	10
61044300	– – Of synthetic fibres	15	10
61044400	– – Of artificial fibres	15	10
61044900	– – Of other textile materials	15	10
61045100	– – Of wool or fine animal hair	15	10
61045200	– – Of cotton	15	10
61045300	– – Of synthetic fibres	15	10
61045900	– – Of other textile materials	15	10
61046100	– – Of wool or fine animal hair	15	10
61046200	– – Of cotton	15	5
61046300	– – Of synthetic fibres	15	10
61046900	– – Of other textile materials	15	10
61051000	– Of cotton	15	5
61052000	– Of man-made fibres	15	10
61059000	– Of other textile materials	15	10
61061000	– Of cotton	15	5
61062000	– Of man-made fibres	15	5
61069000	– Of other textile materials	15	10
61071100	– – Of cotton	15	10
61071200	– – Of man-made fibres	15	10
61071900	– – Of other textile materials	15	10
61072100	– – Of cotton	15	10
61072200	– – Of man-made fibres	15	10

Page 66 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
61072900	– – Of other textile materials	15	10
61079100	– – Of cotton	15	10
61079910	– – Of man-made fibres	15	10
61079990	– – – Other	15	10
61081100	– – Of man-made fibres	15	10
61081900	– – Of other textile materials	15	10
61082100	– – Of cotton	15	10
61082200	– – Of man-made fibres	15	10
61082900	– – Of other textile materials	15	10
61083100	– – Of cotton	15	10
61083200	– – Of man-made fibres	15	10
61083900	– – Of other textile materials	15	10
61089100	– – Of cotton	15	10
61089200	– – Of man-made fibres	15	10
61089900	– – Of other textile materials	15	10
61091000	– Of cotton	15	10
61099000	– Of other textile materials	15	5
61101100	– – Of wool	15	10
61101200	– – Of Kashmir (cashmere) goats	15	10
61101900	– – Other	15	10
61102000	– Of cotton	15	10
61103000	– Of man-made fibres	15	5
61109000	– Of other textile materials	15	10
61112000	– Of cotton	15	10
61113000	– Of synthetic fibres	15	10
61119010	– – Of wool or fine animal hair	15	10
61119090	– – Other	15	10

Page 67 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
61121100	– – Of cotton	15	10
61121200	– – Of synthetic fibres	15	10
61121900	– – Of other textile materials	15	10
61122000	– Overalls and ski suits	15	10
61123100	– – Of synthetic fibres	15	10
61123900	– – Of other textile materials	15	10
61124100	– – Of synthetic fibres	15	10
61124900	– – Of other textile materials	15	10
61130000	GARMENTS, MADEUP OF KNITTED OR CROCHETED FABRICS OF HEADING 59.03, 59.06 OR 59.07	15	10
61142000	– Of cotton	15	10
61143000	– Of man-made fibres	15	10
61149000	– Of other textile materials	15	10
61151090	– – Other	15	10
61152100	– – Of synthetic fibres, measuring per single yarn less than 67 decitex	15	10
61152200	– – Of synthetic fibres, measuring per single yarn 67 decitex or more	15	10
61152900	– – Of other textile materials	15	10
61153000	– Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex	15	10
61159400	– – Of wool or fine animal hair	15	10
61159500	– – Of cotton	15	10
61159600	– – Of synthetic fibres	15	10
61159900	– – Of other textile materials	15	10
61161000	– Impregnated, coated or covered with plastic or rubber	15	10
61169100	– – Of wool or fine animal hair	15	10
61169200	– – Of cotton	15	10
61169300	– – Of synthetic fibres	15	10
61169900	– – Of other textile materials	15	10

Page 68 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
61171000	– Shawls, scarves, mufflers, mantillas, veils and the like	15	10
61178020	– – Ties, bow ties and cravats	15	10
61178090	– – Other	15	10
61179000	– Parts	15	10
62011100	– – Of wool or fine animal hair	15	10
62011200	– – Of cotton	15	10
62011300	– – Of man-made fibres	15	10
62011900	– – Of other textile materials	15	10
62019100	– – Of wool or fine animal hair	15	10
62019200	– – Of cotton	15	10
62019300	– – Of man-made fibres	15	10
62019900	– – Of other textile materials	15	10
62021100	– – Of wool or fine animal hair	15	10
62021200	– – Of cotton	15	10
62021300	– – Of man-made fibres	15	10
62021900	– – Of other textile materials	15	10
62029100	– – Of wool or fine animal hair	15	10
62029200	– – Of cotton	15	10
62029300	– – Of man-made fibres	15	10
62029900	– – Of other textile materials	15	10
62031100	– – Of wool or fine animal hair	15	10
62031200	– – Of synthetic fibres	15	10
62031900	– – Of other textile materials	15	10
62032200	– – Of cotton	15	10
62032300	– – Of synthetic fibres	15	10
62032910	– – – Of wool or fine animal hair	15	10
62032990	– – – Other	15	10

Page 69 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
62033100	– – Of wool or fine animal hair	15	10
62033200	– – Of cotton	15	10
62033300	– – Of synthetic fibres	15	10
62033900	– – Of other textile materials	15	10
62034100	– – Of wool or fine animal hair	15	5
62034200	– – Of cotton	15	5
62034300	– – Of synthetic fibres	15	10
62034900	– – Of other textile materials	15	10
62041100	– – Of wool or fine animal hair	15	10
62041200	– – Of cotton	15	10
62041300	– – Of synthetic fibres	15	10
62041900	– – Of other textile materials	15	10
62042100	– – Of wool or fine animal hair	15	10
62042200	– – Of cotton	15	10
62042300	– – Of synthetic fibres
62042900	– – Of other textile materials	15 15	10 10
62043100	– – Of wool or fine animal hair	15	10
62043200	– – Of cotton	15	5
62043300	– – Of synthetic fibres	15	10
62043900	– – Of other textile materials	15	10
62044100	– – Of wool or fine animal hair	15	10
62044200	– – Of cotton	15	10
62044300	– – Of synthetic fibres	15	10
62044400	– – Of artificial fibres	15	10
62044900	– – Of other textile materials	15	10
62045100	– – Of wool or fine animal hair	15	10
62045200	– – Of cotton	15	5

Tariff line HS 2012	Description	MFN rate%	Category
62045300	– – Of synthetic fibres	15	10
62045900	– – Of other textile materials	15	10
62046100	– – Of wool or fine animal hair	15	10
62046200	– – Of cotton	15	5
62046300	– – Of synthetic fibres	15	5
62046900	– – Of other textile materials	15	5
62052000	– Of cotton	15	5
62053000	– Of man-made fibres

15	10
62059010	– – Of wool or fine animal hair	15	10
62059090	– – Other	15	10
62061000	– Of silk or silk waste	15	10
62062000	– Of wool or fine animal hair	15	10
62063000	– Of cotton	15	5
62064000	– Of man-made fibres	15	5
62069000	– Of other textile materials	15	10
62071100	– – Of cotton	15	10
62071900	– – Of other textile materials	15	10
62072100

Page 70 in PDF

– – Of cotton	15	10
62072200	– – Of man-made fibres	15	10
62072900	– – Of other textile materials	15	10
62079100	– – Of cotton	15	10
62079910	– – – Of man-made fibres	15	10
62079990	– – – Other	15	10
62081100	– – Of man-made fibres	15	10
62081900	– – Of other textile materials	15	10
62082100	– – Of cotton	15	10
62082200	– – Of man-made fibres	15	10

Page 71 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
62082900	– – Of other textile materials	15	10
62089100	– – Of cotton	15	10
62089200	– – Of man-made fibres	15	10
62089900	– – Of other textile materials	15	10
62092000	– Of cotton	15	10
62093000	– Of synthetic fibres	15	10
62099010	– – Of wool or fine animal hair	15	5
62099090	– – Other	15	5
62101090	– – Other	15	10
62102000	– Other garments, of the type described in subheadings 6201.11 to 6201.19	15	10
62103000	– Other garments, of the type described in subheadings 6202.11 to 6202.19	15	10
62104000	– Other men's or boys' garments	15	10
62105000	– Other women's or girls' garments	15	10
62111100	– – Men's or boys'	15	10
62111200	– – Women's or girls'	15	10
62112000	– Overalls and ski suits	15	10
62113200	– – Of cotton	15	5
62113300	– – Of man-made fibres	15	10
62113900	– – Of other textile materials	15	10
62114200	– – Of cotton	15	10
62114300	– – Of man-made fibres	15	10
62114910	– – – Of wool or fine animal hair	15	10
62114990	– – – Other	15	10
62121000	– Brassieres	15	5
62122000	– Girdles and panty girdles	15	10
62123000	– Corselettes	15	10

Page 72 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
62129000	– Other	15	10
62132000	– Of cotton	15	10
62139000	– Of other textile materials	15	10
62141000	– Of silk or silk waste	15	10
62142000	– Of wool or fine animal hair	15	10
62143000	– Of synthetic fibres	15	10
62144000	– Of artificial fibres	15	10
62149000	– Of other textile materials	15	10
62151000	– Of silk or silk waste	15	5
62152000	– Of man-made fibres	15	10
62159000	– Of other textile materials	15	10
62160000	GLOVES, MITTENS AND MITTS	15	10
62171000	– Clothing accessories	15	5
62179000	– Parts	15	10
63011000	– Electric blankets	15	10
63012000	– Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair	15	10
63013000	– Blankets (other than electric blankets) of cotton	15	10
63014000	– Blankets (other than electric blankets) of synthetic fibres	15	10
63019000	– Other blankets	15	10
63021000	– Bed linen, knitted or crocheted	15	10
63022100	– – Of cotton	15	10
63022200	– – Of man-made fibres	15	10
63022900	– – Of other textile materials	15	10
63023100	– – Of cotton	15	10
63023200	– – Of man-made fibres	15	10
63023900	– – Of other textile materials	15	10
63024000	– Table linen, knitted or crocheted	15	10

Page 73 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
63025100	– – Of cotton	15	10
63025300	– – Of man-made fibres	15	10
63025910	– – – Of linen	15	10
63025990	– – – Other	15	10
63026000	– Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton	15	10
63029100	– – Of cotton	15	10
63029300	– – Of man-made fibres	15	10
63029910	– – – Of linen	15	10
63029990	– – – Other	15	10
63031200	– – Of synthetic fibres	15	10
63031910	– – – Of Cotton	15	10
63031990	– – – Other	15	10
63039100	– – Of cotton	15	10
63039200	– – Of synthetic fibres	15	10
63039900	– – Of other textile materials	15	10
63041100	– – Knitted or crocheted	15	10
63041900	– – Other	15	10
63049100	– – Knitted or crocheted	15	10
63049200	– – Not knitted or crocheted, of cotton	15	10
63049300	– – Not knitted or crocheted, of synthetic fibres	15	10
63049900	– – Not knitted or crocheted, of other textile materials	15	10
63051000	– Of jute or of other textile bast fibres of heading 53.03	15	10
63052000	– Of cotton	15	10
63053200	– – Flexible intermediate bulk containers	15	10
63053300	– – Other, of polyethylene or polypropylene strip or the like	15	15
63053900	– – Other	15	10
63059000	– Of other textile materials	15	13

Page 74 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
63061200	– – Of synthetic fibres	15	10
63061910	– – – Of Cotton	15	10
63061990	– – – Other	15	10
63062200	– – Of synthetic fibres	15	10
63062910	– – – Of cotton	15	10
63062990	– – – Other	15	10
63063010	– – Of synthetic fibres	15	10
63063090	– – Of other textile materials	15	10
63064000	– Pneumatic mattresses	15	10
63069010	– – Of cotton	15	10
63069090	– – Of other textile materials	15	10
63071000	– Floorcloths, dishcloths, dusters and similar cleaning cloths	15	10
63079090	– – Other	15	10
63080000	SETS CONSISTINGOFWOVEN FABRIC AND YARN, WHETHER OR NOT WITH ACCESSORIES, FOR MAKING UP INTO RUGS, TAPESTRIES, EMBROIDERED TABLE CLOTHS OR SERVIETTES, OR SIMILAR TEXTILE ARTICLES, PUT UP IN PACKING FOR RETAIL SALE	15	5
63090010	– Footwear
		15	10
63101000	– Sorted	10	5
63109090	– – Other	10	10
64011000	– Footwear incorporating a protective metal toecap	15	10
64019200	– – Covering the ankle but not covering the knee	15	10
64019910	– – – Covering the knee	15	10
64019990	– – – Other	15	10
64021900	– – Other	15	10
64022000	– Footwear with upper straps or thongs assembled to the sole by means of plugs	15	10
64029110	– – – Footwear incorporating a protective metal toecap	15	10

Page 75 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
64029190	– – – Other	15	10
64029910	– – – Footwear incorporating a protective metal toecap	15	10
64029990	– – – Other	15	10
64031900	– – Other	15	10
64032000	– Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe	15	10
64034000	– Other footwear, incorporating a protective metal toecap	15	10
64035100	– – Covering the ankle:	15	10
64035900	– – Other	15	10
64039110	– – – Footwear made on a base or platform of wood, not having an inner sole or a protective metal toecap	15	10
64039190	– – – Other	15	10
64039910	– – – Footwear made on a base or platform of wood, not having an inner sole or a protective metal toecap	15	10
64039990	– – – Other	15	10
64041100	– Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like	15	10
64041990	– – – Other	15	10
64042000	– Footwear with outer soles of leather or composition leather	15	10
64051000	– With uppers of leather or composition leather	15	10
64052000	– With uppers of textile materials	15	10
64059000	– Other	15	10
64061010	– – Toe caps	10	10
64061090	– – Other	10	10
64062000	– Outer soles and heels, of rubber or plastics	10	10
64069011	– – – Outer soles and heels	10	10
64069091	– – – Outer soles and heels, other than of rubber, plastics or wood	10	10
64069092	– – – Removable in-soles, heel cushions and similar articles	10	10
64069099	– – – Other	10	10

Page 76 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
65050010	– Hair-nets	15	5
65050020	– – Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 65.01, whether or not lined or trimmed	15	5
65050090	– Other	15	5
65061010	– – Of plastics, whether or not reinforced with glass fibres or other materials	15	10
65061090	– – Other	15	10
65069100	– – Of rubber or of plastic	15	5
65069910	– – – Of furskin	15	5
65069990	– – – Other	15	5
65070000	HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, HAT FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR	5	5
66011000	– Garden or similar umbrellas	15	10
66019100	– – Having a telescopic shaft	15	5
66019900	– – Other	15	5
66020000	WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND THE LIKE	15	5
66032000	– Umbrella frames, including frames mounted on shafts (sticks)	5	5
66039000	– Other	5	10
67010000	SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWNANDARTICLES THEREOF, OTHER THAN GOODS OF HEADING 05.05 ANDWORKEDQUILLS AND SCAPES	15	5
67021000	– Of plastic	15	5
67029000	– Of other materials	15	5
67030090	– Other	15	5
67041100	– – Wigs that cover the entire head	15	5
67041900	– – Other	15	5
67042000	– Of human hair	15	5
67049000	– Of other materials	15	5

Page 77 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
68010000	SETS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE (EXCEPT SLATE)	15	5
68021000	– Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder	15	5
68022100	– – Marble, travertine and alabaster	15	5
68022300	– – Granite	15	10
68022910	– – – Other calcareous stone	15	5
68022990	– – – Other	15	5
68029100	– – Marble, travertine and alabaster	15	10
68029200	– – Other calcareous stone	15	5
68029300	– – Granite	15	10
68029900	– – Other stone	15	10
68030000	WORKEDSLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE	5	10
68051000	– On a base of woven textile fabric only	10	10
68052010	– – Abrasive paper for wood and waterproof abrasive paper, other than discs	10	10
68052090	– – Other	10	10
68053000	– On a base of other materials	5	5
68071000	– In rolls	5	5
68079000	– Other	5	5
68080000	PANELS, BOARDS, TILES, BLOCKS AND SIMILAR ARTICLES OF VEGETABLE FIBRE, OF STRAW OR OF SHAVINGS, CHIPS, PARTICLES, SAWDUST OR OTHER WASTE, OF WOOD, AGGLOMERATED WITH CEMENT, PLASTER OR OTHER MINERAL BINDERS	15	10
68091100	– – Faced or reinforced with paper or paperboard only	5	5
68091900	– – Other	15	10
68099000	– Other articles	15	5
68101100	– – Building blocks and bricks	15	10

Page 78 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
68101900	– – Other	15	5
68109100	– – Prefabricated structural components for building or civil engineering	15	10
68109900	– – Other	15	5
68114010	– – Corrugated sheets	15	5
68114020	– – Other sheets, panels, tiles and similar articles	15	5
68114030	– – Tubes, pipes and tube or pipe fittings	15	5
68114090	– – Other articles	15	5
68118100	– – Corrugated sheets	15	5
68118200	– – Other sheets, panels, tiles and similar articles	15	10
68118900	– – Other articles	15	10
68128010	– – Clothing, clothing accessories, footwear and headgear	5	5
68128094	– – – Fabrics, whether or not knitted or crocheted	5	5
68128099	– – – Other	5	5
68129100	– – Clothing, clothing accessories, footwear and headgear	5	5
68129940	– – – Fabrics, whether or not knitted or crocheted	5	5
68129990	– – – Other	5	5
68141000	– Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support	5	10
68149000	– Other	5	5
69041000	– Building bricks	15	5
69051000	– Roofing tiles	15	10
69059000	– Other	15	5
69071000	– Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm	15	5
69079000	– Other		5
69081000	– Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square	15 15	5

Page 79 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
69089000	– Other	15	10
69099000	– Other	5	10
69101000	– Of porcelain or china	15	13
69109000	– Other	15	10
69111000	– Tableware and kitchenware	15	10
69119000	– Other	15	5
69120010	– Tableware and kitchenware of earthenware	15	10
69120090	– Other	15	10
69131000	– Of porcelain or china	15	5
69139000	– Other	15	10
69141000	– Of porcelain or china	15	10
69149000	– Other	15	10
70060000	GLASS OF HEADINGS 70.03, 70.04 OR 70.05, BENT, EDGE-WORKED, ENGRAVED, DRILLED, ENAMELLED OR OTHERWISE WORKED, BUT NOT FRAMED OR FITTED WITH OTHER MATERIALS	5	10
70071110	– – – Flat	5	10
70071190	– – Other	5	10
70071900	– – Other	10	10
70072110	– – – Flat	5	10
70072190	– – – Other	5	10
70072900	– – Other	5	10
70080000	MULTIPLE-WALLED INSULATING UNITS OF GLASS	5	10
70099100	– – Unframed	5	10
70099200	– – Framed	15	10
70109011	– – – Less than 4 litres	10	15
70109019	– – – Other	5	15
70109021	– – – Tubular containers, amber coloured, with an opening not exceeding 32 mm, of a kind used for medicaments	10	15

Page 80 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
70109029	– – – Other	10	15
70109031	– – – Of a capacity not exceeding 180 ml, with an opening not exceeding 15 mm, other than tubular	5	15
70109032	– – – Tubular containers, amber coloured, with an opening not exceeding 32 mm, of a kind used for medicaments	10	15
70109039	– – – Other	10	15
70109041	– – – Of a capacity of 12 ml or more, with an opening not exceeding 15 mm, other than tubular:	5	15
70109042	– – – With an opening of 22 mmor more	10	15
70109049	– – – Other	5	15
70131000	– Of glass-ceramics	15	5
70132200	– – Of lead crystal	15	10
70132800	– – Other	15	10
70133300	– – Of lead crystal	15	5
70133700	– – Other	15	10
70134100	– – Of lead crystal	15	5
70134200	– – Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °C	15	5
70134900	– – Other	15	10
70139100	– – Of lead crystal	15	10
70139900	– – Other	15	10
70161000	– Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes	10	5
70169000	– Other	10	5
70181000	– Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares	15	10
70189000	– Other	15	5
70200090	– Other	15	10
71011000	– Natural pearls	10	10
71012100	– – Unworked	10	10

Page 81 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
71012200	– – Worked	10	10
71021000	– Unsorted	5	5
71023100	– – Unworked or simply sawn, cleaved or bruted	5	10
71023900	– – Other	5	10
71031000	– Unworked or simply sawn or roughly shaped	5	10
71039100	Rubies, sapphires and emeralds	5	10
71039900	– – Other	5	10
71041000	– Piezo-electric quartz	10	5
71042000	– Other, unworked or simply sawn or roughly shaped	10	10
71049000	– Other	10	10
71051000	– Of diamonds	5	10
71059000	– Other	5	5
71061000	– Powder	10	10
71069100	– – Unwrought	10	5
71069210	– – – Wire, bars and rods, containing stripping agents or additives (silver solder)	5	10
71069290	– – – Other	10	10
71070000	BASE METALS CLAD WITH SILVER, NOT FURTHER WORKEDTHAN SEMI-MANUFACTURED	10	10
71081100	– – Powder	5	10
71081200	– – Other unwrought forms	5	10
71081300	– – Other semi-manufactured forms	5	10
71082000	– Monetary	5	10
71090000	BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHERWORKED THAN SEMI-MANUFACTURED	10	10
71110000	BASE METALS, SILVER AND GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKEDTHAN SEMI-MANUFACTURED	10	10
71131100	– – Of silver, whether or not plated or clad with other precious metal	15	10
71131900	– – Of other precious metal, whether or not plated or clad with precious metal	15	5

Page 82 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
71132000	– Of base metal clad with precious metal	15	5
71141100	– – Of silver, whether or not plated or clad with other precious metal	15	5
71141900	– – Of other precious metal, whether or not plated or clad with precious metal	15	10
71142000	– Of base metal clad with precious metal	15	5
71159000	– Other	15	10
71161000	– Of natural or cultured pearls	15	10
71162000	– Of precious or semi-precious stones (natural, synthetic or reconstructed)	15	10
71171100	– – Cuff links and studs	15	10
71171900	– – Other	15	10
71179000	– Other	15	10
71181000	– Coin (other than gold coin), not being legal tender	5	10
71189000	– Other	5	5
72104110	– – – Of a thickness of 0,16 mmor more but not exceeding2mm	15	15
72104190	– – – Other	5	13
72104910	– – – Of a thickness of 0,16 mmor more but not exceeding2mm	15	E
72106110	– – – Of a thickness of 0,16 mmor more but not exceeding2mm	15	15
72106910	– – – Of a thickness of 0,16 mmor more but not exceeding2mm	15	13
72107010	– – Enamelled, of a thickness of 0,16 mmor more but not exceeding 1,55mm	15	15
72107020	– – Varnished with epoxyphenolic resins, smooth	15	13
72123010	– – Of a thickness of 0,16 mmor more but not exceeding 1,55mm	15	13
72124010	– – Of a thickness of 0,16 mmor more but not exceeding 1,55mm	15	13
72131000	– Containing indentations, ribs, grooves or other deformations produced during the rolling process	15	E
72139110	– – – Containing 0,6% or more by weight of carbon	10	15
72139910	– – – Containing 0,6% or more by weight of carbon	10	15
72141000	– Forged	10	13

Page 83 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
72142000	– Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling	15	E
72143000	– Other, of free-cutting steel	5	13
72149110	– – – Containing by weight 0,6% ore more of carbon, the greatest cross-sectional dimension of which exceeds 13mm	15	13
72149190	– – – Other	5	15
72149910	– – – Of square cross-section, the greatest cross-sectional dimension of which exceeds 13 mm, containing 0,60% or more by weight of carbon	15	15
72149920	– – – Of a cross-section other than rectangular or square, the greatest cross-sectional dimension of which is 5,5 mmor more but not more than 45mm	15	15
72149990	– – – Other	5	15
72161010	– – U sections of a thickness of 1,8 mmor more but not more than 6,4 mmand a height exceeding 12mm	15	15
72161091	– – – I sections of a height not exceeding 50mm	15	13
72161092	– – – H sections of a height not exceeding 50mm	15	13
72161099	– – – Other	5	13
72162110	– – Of a thickness of 1,8 mmor more but not more than 6,4 mmand a height exceeding 12mm	15	E
72162190	– – – Other	5	15
72162210	– – – Of a height not exceeding 50mm	15	13
72162290	– – – Other	5	13
72163110	– – – Of a thickness of 1,8 mmor more but not exceeding 6,4mm	15	15
72166100	– – Obtained from flat-rolled products	15	13
72166900	– – Other	15	15
72169100	– – Obtained, cold-formed or cold-finished, from flat-rolled products	5	13
72169900	– – Other	5	13
72171010	– – Containing by weight less than 0,25% of carbon	10	15
72171039	– – – Other	15	15
72172019	– – – Other	10	13
72172020	– – Containing by weight 0.25% or more but less than 0.6% of carbon	10	13

Page 84 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
72172031	– – – Of circular cross-section of a diameter of 0,8 mmor more but not more than 5,15mm	15	15
72172032	– – – Of rectangular (other than square) cross-section, of a thickness of 0,35 mmor more but not more than 0,7 mmand a width of 0,5 mmor more but not more than3mm	15	13
72172039	– – – Other	5	13
72173010	– – Containing by weight less than 0,25% of carbon	5	15
72173020	– – Containing 0,25% or more but less than 0,6% by weight of carbon	5	13
72173039	– – – Other	5	15
72179000	– Other	5	13
73012000	– Profiles	10	13
73030000	TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON	5	13
73053100	– – Longitudinally welded	5	13
73053900	– – Other	5	13
73059000	– Other	5	13
73063010	– – Tubes and pipes of an external diameter of 12 mmor more but not more than 115 mm, of a wall thickness of 0,8 mmor more but not more than 6,4 mm, whether or not plated or coated with zinc	15	E
73063090	– – Other	10	15
73066100	– – Of square or rectangular cross-section	10	E
73066900	– – Other	10	15
73071100	– – Of non-malleable cast iron	5	13
73071900	– – Other	5	13
73072100	– – Flanges	5	13
73072200	– – Threaded elbows, bends and sleeves	5	13
73072300	– – Butt welding fittings	5	13
73072900	– – Other	5	13
73079100	– – Flanges	5	13
73079200	– – Threaded elbows, bends and sleeves	10	13
73079300
	– – Butt welding fittings	5	13

Page 85 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
73079900	– – Other	5	13
73081000	– Bridges and parts thereof	5	13
73082000	– Towers and lattice masts	5	13
73083000	– Doors, windows and their frames and thresholds for doors	10	13
73084000	– Equipment for scaffolding, shuttering, propping or pit-propping	10	13
73089000	– Other	10	13
73090000	RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT	10	13
73101000	– Of a capacity of 50 litres or more	10	13
73102100	– – Cans which are to be closed by soldering or crimping	10	15
73102990	– – – Other	15	13
73110010	– For a working pressure not exceeding 25 kg/cm2	10	13
73130000	BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL	10	15
73141910	– – – Other endless bands for machinery	10	15
73141990	– – – Other	10	13
73142000	– Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mmor more and having a mesh size of 100 cm² or more	10	15
73143100	– – Plated or coated with zinc	10	15
73143900	– – Other	10	15
73144100	– – Plated or coated with zinc	10	15
73144200	– – Coated with plastics	10	13
73144900	– – Other	10	15
73145000	– Expanded metal	10	13
73170000	NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES AND SIMILAR ARTICLES, OF IRON OR STEEL,	10	15

Page 86 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
	WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER
73181100	– – Coach screws	5	13
73181200	– – Other wood screws	5	13
73181300	– – Screw hooks and screw rings	5	13
73181400	– – Self-tapping screws	5	13
73181500	– – Other screws and bolts, whether or not with their nuts or washers	5	13
73181600	– – Nuts	5	13
73181900	– – Other	5	13
73201000	– Leaf-springs and leaves therefor	10	13
73202000	– Helical springs	10	13
73211110	– – – Ovens and cookers	15	13
73211190	– – – Other	10	13
73211200	– – For liquid fuel	5	13
73211910	– – – 'Anafre' clay pots, portable stoves and cookers	15	13
73211990	– – – Other	10	13
73218100	– – For gas fuel or for both gas and other fuels	10	13
73218200	– – For liquid fuels	10	13
73218910	– – – For solid fuels	10	13
73218990	– – – Other	10	13
73219010	– – Of cookers	5	13
73219090	– – Other	5	13
73231000	– Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like	15	13
73239110	– – – Handles	5	13
73239120	– – – Other parts	5	13
73239190	– – – Other	15	13
73239210	– – – Handles	5	13

Page 87 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
73239220	– – – Other parts	5	13
73239290	– – – Other	15	13
73239310	– – – Handles	5	13
73239320	– – – Other parts	5	13
73239390	– – – Other	15	13
73239410	– – – Handles	5	13
73239420	– – – Other parts	5	13
73239490	– – – Other	15	13
73239910	– – – Handles	5	13
73239920	– – – Other parts	5	13
73239990	– – – Other	15	13
73241000	– Sinks and washbasins, of stainless steel	15	13
73242100	– – Of cast iron, whether or not enamelled	15	13
73242900	– – Other	15	13
73249000	– Other, including parts	15	13
73251000	– Of non-malleable cast iron	10	13
73259900	– – Other	10	13
73261900	– – Other	10	13
73262010	– – Traps for animals	5	13
73262090	– – Other	10	13
74130010	– Of electrolytic copper	5	10
74181010	– – Pot scourers and scouring or polishing pads, gloves and similar articles	15	5
74181020	– – – Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper	15	5
74181090	– – Other	15	5
74182000	– Sanitary ware and parts thereof	15	5
74199100	– – Cast, moulded, stamped or forged, but not further worked	5	10

Page 88 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
74199931	– – – – Cloth	5	10
74199990	– – – Other	15	10
76041010	– – Profiles	10	10
76041090	– – Other	5	10
76042100	– – Hollow profiles	10	5
76042910	– – – Profiles	10	5
76042990	– – – Other	5	5
76051910	– – – Of circular cross-section	10	10
76052910	– – – Of alloys containing magnesium and silicon, of circular cross- section	5	10
76052990	– – – Other	5	10
76061100	– – Of aluminium, not alloyed	10	5
76061299	– – – – Other	10	10
76071931	– – – – Of a thickness less than 0,019mm	5	10
76071939	– – – – Other	10	10
76072012	– – – Printed	10	5
76072020	– – Backed with paper(other than silicon-coated paper) or plastics, whether or not printed, of a thickness (including backing) not exceeding 0,23mm	10	5
76081090	– – Other	5	10
76082010	– – Welded tubes and pipes of an external diameter exceeding 50mm	10	10
76082090	– – Other	10	10
76101000	– Doors, windows and their frames and thresholds for doors	15	10
76109000	– Other	15	10
76110000	ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT- INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT	5	10
76121000	– Flexible tubular containers	10	10

Page 89 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
76129090	– – Other	5	5
76130010	– For a working pressure not exceeding 25 kg/cm2	5	10
76141000	– With steel core	10	5
76149000	– Other	10	10
76151010	– – Pot scourers and scouring or polishing pads, gloves and similar articles	15	10
76151020	– – Handles and spouts	5	10
76151090	– – Other	15	10
76152000	– Sanitary ware and parts thereof	15	10
76169100	– – Cloth, grill and netting, of aluminium wire	5	10
76169990	– – – Other	10	5
78060010	– Lead bars, rods, profiles and wire	5	5
78060020	– Lead tubes, pipes and hoses, and fittings therefor (for example: couplings, elbows, sleeves)	5	5
78060090	– Other	5	5
82011000	– Spades and shovels	15	10
82013000	– Mattocks, picks, hoes and rakes	15	10
82014010	– – Axes, picks, knives and banana tree cutters	15	10
82014020	– – Machetes	15	10
82019010	– – Truncheons and crowbars	15	10
82022010	– – Of steel of a width of 6 mmor more but not more than 31 mmand a thickness of 0,6 mmor more but not more than 2,5mm	5	10
82023910	– – – Saw blades with working part of tungsten carbide, of a diameter of 1,524 mmor more but not more than 4,572 mmand a thickness of 0,5 mmor more but not more than 3,5mm	5	10
82029110	– – – For hand-operated bow saws, of a width not exceeding 13,5 mm, a thickness not exceeding 0,8 mmand a length not exceeding 310 mm, with 18, 24 or 32 teeth per 25,4mm	10	10
82031010	– – Flat files for metal	10	10
82055110	– – – Can openers, bottle openers, corkscrews, nutcrackers, ice picks	10	10
	and the like

Page 90 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
82055190	– – – Other	5	10
82055910	– – – Chisels of a length of 10 cm or more but not more than 25 cm	5	10
82073010	– – Dies and punches for pressing	5	5
82111000	– Sets	10	10
82119100	– – Table knives having fixed blades	10	10
82119200	– – Other knives having fixed blades	10	10
82119300	– – Knives having other than fixed blades	5	10
82119500	– – Handles of base metal	5	10
82121010	– – Razors	10	10
82121020	– – Shavers	10	10
82130000	SCISSORS, TAILOR'S SHEARS AND SIMILAR SHEARS, AND BLADES THEREOF	5	10
82141000	– Paper knives, letter openers, erasing knives, pencil sharpeners and their blades	15	10
82142000	– Manicure or pedicure sets and instruments (including nail files)	10	10
82149000	– Other	10	10
82151000	– Sets of assorted articles containing at least one article plated with silver, gold or platinum	10	10
82152000	– Other sets of assorted articles	10	10
82159100	– Silver-, gold- or platinum-plated	10	10
82159900	– – Other	10	10
83011000	– Padlocks	5	5
83014010	– – Patch locks and surface locks, with one or two horizontal bolts, for doors with handles on the inside only	10	5
83014020	– – Handle locks operated by a key on the outside and a button on the inside	10	5
83017000	– Keys presented separately	5	10
83021010	– – For doors, with bearings of plastics or self-lubricating steel, whether or not sprung	5	10
83021090	– – Other	10	5

Page 91 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
83024110	– – – Opening and closing mechanisms for windows and window clips	10	10
83024190	– – – Other	10	5
83024200	– Other, for furniture	5	5
83024990	– – – Other	5	5
83025000	– Hat-racks, hat-pegs, brackets and similar fixtures	10	10
83030000	ARMOURED OR REINFORCED SAFES, STRONG BOXES AND DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE METAL	15	10
83040000	FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING 94.03	15	10
83052010	– – For use in offices	15	10
83052090	– – Other	5	10
83059010	– – Fasteners and clips	15	10
83059090	– – Other	5	10
83061000	– Bells, gongs and the like	10	10
83062100	– Plated with precious metal	15	10
83062900	– – Other	15	10
83063000	– Photograph, picture or similar frames; mirrors	15	10
83091000	– Crown corks	10	15
83099050	– – Threaded lids of aluminium	10	10
83099090	– – Other	10	10
83100000	SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF HEADING 94.05	15	10
84145100	– – Table, floor, wall, window, ceiling or roof fans, with a self- contained electric motor of an output not exceeding 125W	15	10
84145900	– – Other	10	10
84146000	– Hoods having a maximum horizontal side not exceeding 120 cm	10	10

Page 92 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
84149019	– – – Other	5	10
84151000	– Window or wall types, self-contained or 'split-system'	15	10
84152000	– Of a kind used for persons, in motor vehicles	15	10
84158100	– – Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)	15	10
84158200	– – Other, incorporating a refrigerating unit	15	10
84158300	– – Not incorporating a refrigerating unit	15	10
84163010	– – Mechanical stokers fuelled with chaff or cereal residues	10	10
84181000	– Combined refrigerator-freezers, fitted with separate external doors	15	10
84182100	– – Compression-type	15	10
84182910	– – – Absorption-type, electrical	15	10
84182990	– – – Other	15	10
84183000	– Freezers of the chest type, not exceeding 800 litres capacity	15	15
84184000	– Freezers of the upright type, not exceeding 900 litres capacity	15	15
84185000	– Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment	15	15
84186190	– – – Other	10	10
84186910	– – – Water coolers and coolers for other beverages	15	10
84186990	– – – Other	10	10
84189100	– – Furniture designed to receive refrigerating or freezing equipment	15	10
84191100	– – Instantaneous gas water heaters	15	10
84191900	– – Other	10	10
84193110	– – – Hot-air dryers for grains and vegetables	10	10
84193210	– – – Hot-air dryers for wood	10	10
84212300	– – Oil- or petrol-filters for internal combustion engines	10	5
84213100	– – Intake air filters for spark-ignition or compression-ignition internal combustion engines	10	5
84221100	– – Domestic	15	10

Page 93 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
84221900	– – Other	10	10
84223010	– – Machinery for filling and closing bags of thermo-sealable plastics, of a filling capacity not exceeding 5 kg, other than automatic horizontal filling machinery and vacuum-sealing machinery	10	10
84224090	– – Other	10	5
84231000	– Person weighing machines, including baby scales; household scales	5	10
84238210	– – – Scales for weighing cattle	10	10
84238220	– – – Spring balances of a capacity not exceeding 200 kg	10	10
84248110	– – – Knapsack sprayers, of a capacity not exceeding 20 l, hand operated	10	10
84248120	– – – Knapsack sprayers, of a capacity not exceeding 20 l, powered	10	5
84249019	– – – Other	5	5
84321000	– Ploughs	10	10
84322100	– – Disc harrows	10	10
84329010	– – For ploughs and harrows	10	10
84336010	– – Functioning with the electronic colour grading principle	10	10
84371010	– – Cyclone separators and revolving machines for cleaning and grading grain	10	10
84378010	– – Hammer type crushing and grinding machines for cereals	10	10
84378020	– – Grain mixing machines	10	10
84386010	– – Fruit pulpers	10	10
84501100	– – Fully automatic machines	15	10
84501200	– – Other machines, with built-in centrifugal dryer	15	10
84501900	– – Other	15	10
84512100	– – Each of a dry linen capacity not exceeding 10 kg	15	10
84529010	– – Furniture, bases and covers for sewing machines and parts thereof	15	10
84743110	– – – Of a capacity not exceeding 0,36 m3	10	10
84762100	– – Incorporating heating or refrigerating devices	15	10
84762900	– – Other	15	10

Page 94 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
84768100	– – Incorporating heating or refrigerating devices	15	10
84768900	– – Other	15	10
84818010	– – Cocks and valves, of bronze or plastics, of an internal diameter not exceeding 26 mm, for regulating the flow of water or other liquids at low pressure (not exceeding 125 psi)	15	5
84818020	– – Cocks and valves, of an internal diameter not exceeding 26 mm, with single or double handles for washbasins, baths and the like, including mechanisms for flushing cisterns	15	5
84841000	– Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal	5	5
84842000	– Mechanical seals	5	5
84849000	– Other	5	5
84862091	– – – Resistance heated furnaces and ovens (direct heating), with the temperature not exceeding 900 °C, other than laboratory furnaces and ovens	10	10
85061010	– – Cylindrical dry cells of a voltage of 1,5 V, of an external volume not exceeding 300 cm3 and a unit weight not exceeding 100 g	15	10
85061020	– – Rectangular dry cells of a voltage of 1,5 V, 6 V or 9 V, of an external volume not exceeding 300 cm3 and a unit weight not exceeding 1 200 g	15	10
85069000	– Parts	5	10
85071000	– Of lead-acid, of a kind used for starting piston engines	15	10
85072000	– Other lead-acid accumulators	15	10
85079010	– – Separators	5	10
85081110	– – – For household use	15	10
85081910	– – – For household use	15	10
85094000	– Food grinders and mixers; fruit or vegetable juice extractors	15	10
85098010	– – Floor polishers	15	10
85098020	– – Kitchen waste disposers	15	10
85098090	– – Other	15	10
85101000	– Shavers	10	10
85102000	– Hair clippers	10	10

Page 95 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
85103000	– Hair-removing appliances	10	10
85124000	– Windscreen wipers, defrosters and demisters	5	10
85129090	– – Other	5	10
85131000	– Lamps	5	10
85139000	– Parts	5	10
85143010	– – Resistance heated furnaces and ovens (direct heating), for a temperature not exceeding 900 °C, other than laboratory furnaces and ovens	10	10
85161000	– Electric instantaneous or storage water heaters and immersion heaters	15	10
85162100	– – Storage heating radiators	15	10
85162900	– – Other	15	10
85163100	– – Hair dryers	15	10
85163200	– – Other hairdressing apparatus	15	5
85163300	– – Hand-drying apparatus	15	10
85164000	– Electric smoothing irons	10	10
85165000	– Microwave ovens	5	10
85166000	– Other ovens; cookers, cooking plates, boiling rings; grillers and roasters	15	10
85167100	– – Coffee or tea-makers	15	10
85167200	– – Toasters	15	10
85167900	– – Other	15	10
85192010	– – Coin- or disc-operated record-players	15	10
85192090	– – Other	15	10
85193011	– – – Fully disassembled (CKD), put up in kits	5	10
85193019	– – – Other	15	10
85193090	– – Other	15	10
85198110	– – – Transcribing machines	15	10
85198121	– – – – Fully disassembled (CKD), put up in kits	5	10

Page 96 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
85198129	– – – – Other	15	10
85198131	– – – – Fully disassembled (CKD), put up in kits	5	10
85198139	– – – – Other	15	10
85198140	– – – Dictating machines not capable of operating without an external source of power	15	10
85198151	– – – – Fully disassembled (CKD), put up in kits	5	10
85198159	– – – – Other	15	10
85198161	– – – – Fully disassembled (CKD), put up in kits	5	10
85198169	– – – – Other	15	10
85198190	– – – Other	15	10
85198911	– – – – Fully disassembled (CKD), put up in kits	5	10
85198919	– – – – Other	15	10
85198921	– – – – Fully disassembled (CKD), put up in kits	5	10
85198929	– – – – Other	15	10
85198930	– – – Transcribing machines	15	10
85198990	– – – Other	15	10
85211010	– – Fully disassembled (CKD), put up in kits	5	10
85211020	– – Reproducing apparatus for 'magazine programmes' using tape of a width of 19 mmor more, whether or not incorporating a unit for programming sequential operation, for television companies	10	10
85211090	– – Other	15	10
85219000	– Other	15	10
85229010	– – Cabinets and cases of wood	15	10
85232951	– – – – Educational	5	10
85232952	– – – – Other, of a width of 19 mmor more, for reproducing sound and image	5	10
85232953	– – – – Other, for reproducing sound and image	15	10
85232954	– – – – Other, for reproducing sound only	15	10
85232959	– – – – Other	15	10

Page 97 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
85234912	– – – – For reproducing sound only	10	5
85238011	– – – Educational	5	10
85238019	– – – Other	15	10
85269200	– – Radio remote control apparatus	5	10
85271290	– – – Other	15	10
85271390	– – – Other	15	10
85271990	– – – Other	15	10
85272190	– – – Other	15	10
85272990	– – – Other	15	10
85279190	– – – Other	15	10
85279290	– – – Other	15	10
85279990	– – – Other	15	10
85284919	– – – – Other	15	10
85284929	– – – – Other	15	10
85285919	– – – – Other	15	10
85285929	– – – – Other	15	10
85286990	– – – Other	15	10
85287190	– – – Other	15	10
85287290	– – – Other	15	10
85287390	– – – Other	15	10
85299010	– – Cabinets and cases of wood	15	10
85318010	– – Electric bells, buzzers, door chimes, etc.	15	10
85361021	– – – Safety type, hand-operated, for a current not exceeding 600 A and a voltage not exceeding 600 V	10	10
85361022	– – – Blade type, hand-operated, for a current not exceeding 100 A and a voltage not exceeding 250 V	10	10
85362010	– – Thermo-magnetic, vacuum, air or oil types or of moulded plastic for a current not exceeding 100 A and a voltage not exceeding 250 V	10	5
85364910	– – – Surge indicators and electrical contactors	10	5

Page 98 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
85365020	– – Single-pole switches, plate or patch types, for a voltage not exceeding 250 V	10	10
85365060	– – Magnetic starters for electric motors	10	10
85365070	– – Thermo-electric automatic switches (starters) for fluorescent lamps or fluorescent tubes	10	10
85366100	– – Lamp-holders	15	10
85367010	– – Of plastic	15	10
85367021	– – – Cast, moulded, stamped or forged, but not otherwise worked	5	10
85367029	– – – Other	15	10
85371000	– For a voltage not exceeding 1 000 V	10	10
85372000	– For a voltage exceeding 1 000 V	10	10
85381000	– Boards, panels, consoles, cabinets and other bases of heading 85.37, not equipped with their apparatus	5	5
85391000	– Sealed beam lamp units	5	5
85392100	– – Tungsten halogen	5	5
85392900	– – Other	5	5
85393190	– – – Other	5	10
85393200	– – Mercury or sodium vapour lamps; metal halide lamps	5	10
85393900	– – Other	5	10
85437091	– – – Medium- or high-frequency amplifiers; synthesizers	5	5
85442000	– Coaxial cable and other coaxial electric conductors	5	5
85443000	– Ignition wiring sets and other wiring sets of a kind used in means of transport	5	10
85444221	– – – – Wire and cables, of copper or aluminium (whether or not alloyed with silicon, magnesium and manganese), including telephone wire and cables (not lacquered, enamelled, anodized, coated with silicone or insulated with asbestos or glass fibres) other than submarine telephone cables	15	10
85444921	– – – – Wire and cables, of copper or aluminium (whether or not alloyed with silicon, magnesium and manganese), including telephone wire and cables (not lacquered, enamelled, anodized, coated with silicone or insulated with asbestos or glass fibres) other than submarine telephone cables	15	10

Page 99 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
85444929	– – – – Other	5	10
85446000	– Other electric conductors, for a voltage exceeding 1 000 V	15	10
85481090	– – Other	5	10
87021050	– – For the transport of 10 persons, including the driver	5	10
87021060	– – For the transport of more than 10 but less than 15 persons, including the driver	5	10
87021070	– – For the transport of 15 persons or more but not more than 45 persons, including the driver	5	10
87021080	– – For the transport of more than 45 persons, including the driver	5	10
87029050	– – For the transport of 10 persons, including the driver, with spark- ignition internal combustion reciprocating piston engine	5	10
87029060	– – For the transport of more than 10 persons but less than 15 persons, including the driver, with spark-ignition internal combustion reciprocating piston engine	5	10
87029070	– – For the transport of 15 persons or more but	5	10
87029080	– – For the transport of more than 45 persons, including the driver, with spark-ignition internal combustion reciprocating piston engine	5	10
87029091	– – – Electrically powered	5	10
87029099	– – – Other	5	10
87031000	– Vehicles specially designed for travelling on snow;	20	10
87032151	– – – – Tricycles	20	10
87032152	– – – – Quads	20	10
87032160	– – – With four-wheel drive and a two range transfer case built on	15	10
87032170	– – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87032190	– – – Other	20	10
87032251	– – – – Ambulances	5	10
87032252	– – – – Hearses	20	10
87032253	– – – – With four-wheel drive and a two range transfer case built on	15	10

Page 100 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
87032254	– – – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87032259	– – – – Other	20	10
87032261	– – – – Ambulances	5	10
87032262	– – – – Hearses	20	10
87032263	– – – – With four-wheel drive and a two range transfer case built on	15	10
87032264	– – – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87032269	– – – – Other	20	10
87032361	– – – – Ambulances	5	5
87032362	– – – – Hearses	20	5
87032363	– – – – With four-wheel drive and a two range transfer case built on	15	10
87032364	– – – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87032369	– – – – Other	20	10
87032371	– – – – Ambulances	5	5
87032372	– – – – Hearses	20	5
87032373	– – – – With four-wheel drive and a two range transfer case built on	15	10
87032374	– – – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87032379	– – – – Other	20	10
87032461	– – – – Ambulances	5	5
87032462	– – – – Hearses	20	5
87032470	– – – With four-wheel drive and a two range transfer case built on	15	10
87032480	– – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87032490	– – – Other	20	10

Page 101 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
87033151	– – – – Ambulances	5	10
87033152	– – – – Hearses	20	10
87033153	– – – – With four-wheel drive and a two range transfer case built on	15	10
87033154	– – – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87033159	– – – – Other	20	10
87033161	– – – – Ambulances	5	10
87033162	– – – – Hearses	20	10
87033163	– – – – With four-wheel drive and a two range transfer case built on	15	10
87033164	– – – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87033169	– – – – Other	20	10
87033261	– – – – Ambulances	5	10
87033262	– – – – Hearses	20	10
87033263	– – – – With four-wheel drive and a two range transfer case	15	10
87033264	– – – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87033269	– – – – Other	20	10
87033271	– – – – Ambulances	5	10
87033272	– – – – Hearses	20	10
87033273	– – – – With four-wheel drive and a two range transfer case built on	15	10
87033274	– – – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87033279	– – – – Other	20	10
87033361	– – – – Ambulances	5	5
87033362	– – – – Hearses	20	5
87033370	– – – With four-wheel drive and a two range transfer case	15	10

Page 102 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
87033380	– – – With room for more than 6 persons but not more than 9, including the driver, whether or not with four-wheel drive, 3 or 4 side doors, floor levelled and back doors	15	10
87033390	– – – Other	20	10
87039000	– Other	20	10
87041000	– Dumpers designed for off-highway use	5	5
87042151	– – – – Of a gross vehicle weight not exceeding 2.5 t.	10	10
87042159	– – – – Other	5	10
87042161	– – – – Of a gross vehicle weight not exceeding 2.5 t.	10	10
87042169	– – – – Other	5	10
87042171	– – – – Of a gross vehicle weight not exceeding 2.5 t.	5	10
87042179	– – – – Other	5	10
87042191	– – – – Of a gross vehicle weight not exceeding 2.5 t.	5	10
87042199	– – – – Other	5	10
87043151	– – – – Of a gross vehicle weight not exceeding 2.5 t.	10	10
87043159	– – – – Other	10	10
87043161	– – – – Of a gross vehicle weight not exceeding 2.5 t.	10	10
87043169	– – – – Other	10	10
87043171	– – – – Of a gross vehicle weight not exceeding 2.5 t.	5	10
87043179	– – – – Other	5	10
87043191	– – – – Of a gross vehicle weight not exceeding 2.5 t.

Page 103 in PDF

5	10
87043199	– – – – Other	5	10
87043230	– – – Tank vehicles, refrigerated vehicles and refuse collection vehicles	5	10
87043290	– – – Other	5	10
87049000	– Other	5	10
87051000	– Crane lorries	20	10
87052000	– Mobile drilling derricks	20	10
87053000	– Fire fighting vehicles	20	10

| Tariff line HS 2012 | Description | MFN rate% | Category |

87054000	– Concrete-mixer lorries	20	5
87059000	– Other	20	5
87071000	– For the vehicles of heading 87.03	20	10
87079050	– – For the vehicles of headings 87.01, 87.02 and 87.04, other than those of subheadings 8704.21.51 and 8704.31.51	10	10
87079090	– – Other	20	10
87081000	– Bumpers and parts thereof	10	5
87082100	– – Safety seat belts	10	10
87082910	– – – Skylights kind used in the body of heading 8702	10	5
87082990	– – – Other	10	5
87083010	– – Mounted brake linings	10	5
87083090	– – Other	10	5
87084010	– – Gear boxes	10	5
87084020	– – Parts	10	10
87085010	– – Drive-axles with differential, whether or not provided with other transmission components	10	10
87085020	– – Non-driving axles and parts thereof	10	10
87085090	– – Other parts	10	10
87087000	– Road wheels, parts and accessories thereof	10	5
87088011	– – – Of a kind used on doors baggage vehicles of heading 8702	10	5
87088019	– – – Other	10	5
87088020	– – Suspension systems, other than shock-absorbers	10	10
87088090	– – – Radiators	10	10
87089110	– – – Parts	10	5
87089120	– – Silencers and exhaust pipes; parts thereof:	10	10
87089210	– – – Silencers and exhaust pipes	10	10
87089220	– – – Parts	10	10
87089300	– – Clutches and parts thereof	10	5

Page 104 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
87089410	– – – Steering wheels, steering columns and steering boxes	10	5
87089420	– – – Parts	10	10
87089500	– – Safety airbags with inflator system; parts thereof	10	10
87089900	– – Other	10	5
87100000	TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORIZED, WHETHER OR NOT FITTED WITH WEAPONS; PARTS THEREOF	10	10
87111020	– – Tricycles	10	10
87111090	– – Other	10	10
87112020	– – Tricycles	10	10
87112090	– – Other	10	10
87113020	– – Tricycles	10	10
87113090	– – Other	10	10
87114020	– – Tricycles	10	10
87114090	– – Other	10	10
87115020	– – Tricycles	10	10
87115090	– – Other	10	10
87119000	– Other	10	10
87120000	BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORIZED	15	10
87141010	– – Saddles (seats)	10	10
87141090	– – Other	10	5
87149110	– Of carriages and other vehicles for disabled persons	10	10
87149190	– – – Parts	5	10
87149210	– – Wheel rims (rings) and spokes:	10	10
87149910	– – – Handles and luggage racks (whether or not for tools), of plastic	10	10
87150010	– Baby carriages	15	10
87150080	– Other	10	10

Page 105 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
87161000	– Trailers and semi-trailers of the caravan type, for housing or camping	15	10
87162000	– Self-loading or self-unloading trailers and semi-trailers for agricultural purposes	10	10
87163100	– – Tanker trailers and tanker semi-trailers	10	10
87163900	– – Other	10	10
87164000	– Other trailers and semi-trailers	10	10
87168010	– – Wheelbarrows and hand-carts	10	10
87168090		10	10
	– – Other
88010010 88010090	– Gliders and hang gliders – Other	5 5	5 5
88021100	– – Of an unladen weight not exceeding 2 000 kg	5	5
88021200	– – Of an unladen weight exceeding 2 000 kg	5	5
88022000	– Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg	5	5
88023000	– Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg	5	5
89031000	– Inflatable vessels	15	10
89039100	– – Sailboats, with or without auxiliary motor	15	10
89039200	– – Motorboats, other than outboard motorboats	15	10
89039900	– – Other	15	10
89071000	– Inflatable rafts	5	10
90013000	– Contact lenses	5	10
90019000	– Other	5	10
90041000	– Sunglasses	15	10
90049090	– – Other	15	10
90051000	– Binoculars (including prismatic binoculars)	15	10
90064000	– Instant print cameras	15	10
90065100	– – With a through-the-lens viewfinder, for roll film of a width not exceeding 35mm	15	10

Page 106 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
90065290	– – – Other	15	10
90065390	– – – Other	15	10
90065990	– – – Other	15	10
90066100	– – Discharge lamp (electronic) flashlight apparatus	10	10
90066910	– – – Flashbulbs, flashcubes and similar equipment	10	10
90066990	– – – Other	10	10
90071000	– Cameras:	15	10
90079100	– – For cameras	10	5
90085010	– Slide projectors	15	10
90085030	– Other fixed image projectors	15	10
90131000	– Telescopic sights for fitting to arms; periscopes; telescopes for machines, appliances or instruments of this Chapter or Section XVI	5	10
90171000	– Drafting tables and machines, whether or not automatic	5	5
90283010	– – Electro-magnetic induction supply meters, with 4, 5 or 6 terminals, for a current not exceeding 100 A	5	5
91011100	– – With mechanical display only	15	10
91011910	– – – With opto-electronic display only	15	10
91011990	– – – Other	15	10
91012100	– – Automatic	15	10
91012900	– – Other	15	10
91019100	– – Electrically operated	15	10
91019900	– – Other	15	10
91021100	– – With mechanical display only	15	10
91021200	– – With opto-electronic display only	15	10
91021900	– – Other	15	10
91022100	– – Automatic	15	10
91022900	– – Other	15	10
91029100	– – Electrically operated	15	10

Page 107 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
91029900	– – Other	15	10
91031000	– – Electrically operated	15	10
91039000	– Other	15	10
91051100	– – Electrically operated	15	10
91051900	– – Other	15	10
91052100	– – Electrically operated	15	10
91052900	– – Other	15	10
91059100	– – Electrically operated	15	10
91059900	– – Other	15	10
91081100	– – With mechanical display only or with a device to which a mechanical display can be incorporated	5	5
91081200	– – With opto-electronic display only	5	5
91081900	– – Other	5	5
91082000	– Automatic	5	5
91089000	– Other	5	5
91091000	– – Electrically operated	5	5
91099000	– Other	5	5
91111000	– Cases of precious metal or of metal clad with precious metal	15	10
91112000	– Cases of base metal, whether or not gold- or silver-plated	10	10
91118000	– Other cases	10	10
91122000	– Cases and similar items	10	10
91131000	– Of precious metal or of metal clad with precious metal	15	10
91132000	– Of base metal, whether or not gold- or silver-plated	10	10
91139000	– Other	10	10
91141000	Springs (springs), including spirals	5	5
91143000	– Faces or dials	5	5
91144000	– Plates and bridges	5	5
91149000	– Other	5	5

Page 108 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
92011000	– Upright pianos	10	10
92012000	– Grand pianos	10	10
92019000	– Other	10	10
92021000	– Played with a bow	10	10
92029010	– – Guitars	15	10
92029090	– – Other	10	10
92051000	– Brass-wind instruments	10	10
92059010	– – Keyboard pipe organs; harmoniums and similar keyboard	10	10
92059020	– – Accordions and similar instruments	10	10
92059030	– – Mouth organs	10	10
92059090	– – Other	10	10
92060000	PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE,	10	10
92071000	– Keyboard instruments, other than accordions	10	10
92079000	– Other	10	10
92081000	– Musical boxes	10	10
92089000	– Other	10	10
92093000	– Musical instrument strings	5	10
92099100	– – Parts and accessories for pianos	5	10
92099200	– – Parts and accessories for the musical instruments of heading 92.02	5	5
92099400	– – Parts and accessories for the musical instruments of heading 92.07	5	5
92099910	– – – Metronomes, tuning forks and pitch pipes	5	5
92099920	– – – Mechanisms for musical boxes	5	5
92099930	– – – Parts and accessories for the musical instruments of subheading 9205.90.10	5	5
92099990	– – – Other	5	5
93011010	– – Self-propelled	20	5
93011090	– – Other	20	5

Page 109 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
93012000	– Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors	20	10
93019000	– Other	20	10
93020000	REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 93.03 OR 93.04	20	10
93031000	– Muzzle-loading firearms	15	10
93032000	– Other sporting, hunting or target-shooting shotguns, with at least one smooth barrel	15	10
93033000	– Other sporting, hunting or target-shooting rifles	15	10
93039000	– Other	15	10
93040000	OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 93.07	15	10
93051000	– Of revolvers or pistols	15	10
93052010	– – Smooth-bore shotgun barrels	15	5
93052090	– – Other	15	5
93059100	– – Of military weapons of heading 93.01	15	10
93059900	– – Other	15	10
93062100	– – Cartridges	15	10
93062900	– – Other	15	10
93063010	– – Cartridges for riveting pistols or similar purposes, human killer guns and parts thereof	15	10
93063090	– – Other cartridges and parts thereof	15	10
93069000	– Other	15	10
93070000	SWORDS, CUTLASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR	20	10
94011000	– Seats of a kind used for aircraft	15	5
94012010	– – For Pullman type coaches		5
94012090	– – Other	10 15
94013000	– Swivel seats with variable height adjustment	15	5
			5

Page 110 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
94014000	– Seats other than garden seats or camping equipment, convertible into beds	15	10
94015100	– – Of bamboo or rattan	15	10
94015900	– – Other	15	10
94016100	– – Upholstered	15	10
94016900	– – Other	15	10
94017100	– – Upholstered	15	10
94017900	– – Other	15	10
94018000	– Other seats	15	15
94019000	– Parts	5	10
94029010	– – Medical or surgical furniture other than operating tables	10	5
94031000	– Metal furniture of a kind used in offices	15	15
94032000	– Other metal furniture	15	15
94033000	– Wooden furniture of a kind used in offices	15	15
94034000	– Wooden furniture of a kind used in kitchens	15	15
94035000	– Wooden furniture of a kind used in bedrooms	15	10
94036000	– Other wooden furniture	15	10
94037000	– Plastic furniture	15	15
94038100	– – Of bamboo or rattan	15	10
94038900	– – Other	15	10
94039010	– – Of wood	15	13
94039090	– – Other	5	5
94041000	– Mattress supports	15	10
94042100	– – Of cellular rubber or plastic, whether or not covered	15	10
94042900	– – Of other materials	15	10
94043000	– Sleeping bags	15	10
94049000	– Other	15	10
94051090	– – Other	15	10

Page 111 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
94052000	– Electric table, desk, bedside or floor-standing lamps	15	5
94053000	– Lighting sets of a kind used for Christmas trees	15	10
94054090	– – Other	15	5
94055010	– – Of base metal	15	10
94055090	– – Other	15	10
94056000	– Illuminated signs, illuminated name-plates and similar articles	15	5
94059100	– – Of glass	5	10
94059210	– – – Diffusers	5	10
94059290	– – – Other	10	10
94059900	– – Other	10	10
94060010	– Living quarters, not equipped, of an area not exceeding 75 m2	15	10
94060090	– Other	15	10
95030010	– Tricycles, scooters, pedal cars and other wheeled toys	15	10
95030021	– – Dolls, whether or not dressed	15	10
95030022	– – Clothing, clothing accessories, footwear and headgear	15	10
95030029	– – Parts and other accessories	5	10
95030031	– – Electric trains, including tracks, signals and other accessories therefor	15	10
95030032	– – Reduced-size ('scale') model assembly kits, working or not, excluding those of subheading 9503.00.31	15	10
95030033	– – Constructional toys	15	10
95030034	– – Sets or assortments	15	10
95030039	– – Other	15	13
95030041	– – Stuffed toys	15	10
95030043	– – Other parts of stuffed toys	15	10
95030049	– – Other	15	10
95030050	– Toy musical instruments and apparatus	15	10
95030060	– Puzzles	15	10

Page 112 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
95030070	– Other toys, put up in sets or outfits	15	10
95030080	– Other toys and models, incorporating a motor	15	10
95030090	– Other	15	10
95042010	– – Billiard tables	15	10
95042090	– – Other	10	10
95043000	– Other games, operated by coins, banknotes, bank cards, tokens or by other means of payment, other than automatic bowling alley equipment	15	10
95044000	– Playing cards	15	5
95045000	– Consoles, video game machines, except those of subheading 9504.30	15	5
95049000	– Other	15	10
95051000	– Articles for Christmas festivities	15	10
95059000	– Other	15	10
95061100	– – Skis	10	10
95061200	– – Ski fastenings	10	10
95061900	– – Other	10	10
95062100	– – Sailboards	10	10
95062900	– – Other	10	10
95063100	– – Golf clubs, complete	10	10
95063200	– – Balls	10	10
95063900	– – Other	10	10
95064010	– – Tables	15	10
95064090	– – Other	10	10
95065100	– – Tennis rackets, whether or not strung	10	10
95065900	– – Other	10	10
95066100	– – Tennis balls	10	10
95066200	– – Inflatable	10	13
95066900	– – Other	10	10

Page 113 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
95067000	– Ice skates and roller skates, including skating boots with skates attached	10	10
95069100	– – Articles and equipment for general physical exercise, gymnastics or athletics	10	5
95069900	– – Other	10	10
95071000	– Fishing rods	10	10
95079000	– Other	10	10
95089000	– Other	15	10
96020020	– Moulded or carved paraffin	10	10
96020090	– Other	15	10
96031000	– Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles	15	10
96032100	– – Toothbrushes, including dental-plate brushes	15	10
96032900	– – Other	15	10
96033000	– Artists' brushes, writing brushes and similar brushes for the application of cosmetics	5	10
96034000	– Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers	15	10
96035090	– – Other	5	10
96039020	– – Brushes of man-made materials bound together in a head	15	10
96039090	– – Other	15	10
96050000	TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING	15	10
96062100	– – Of plastic, not covered with textile material	5	10
96062200	– – Of base metal, not covered with textile material	5	10
96062900	– – Other	5	10
96071100	– – With teeth of base metal	10	10
96071900	– – Other	15	10
96081000	– Ballpoint pens	15	10
96082000	– Felt-tipped and other porous-tipped pens and markers	15
			10

Page 114 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
96083010	– – China ink drawing pens	10	5
96083090	– – Other	10	5
96085000	– Sets of articles from two or more of the foregoing subheadings	10	10
96086000	– Refills for ballpoint pens, comprising the ballpoint and ink-reservoir	5	10
96089100	– – Pen nibs and nib points	5	10
96091010	– – With wooden sheaths	10	10
96091090	– – Other	10	10
96099010	– – Writing or drawing chalk	10	10
96099090	– – Other	10	10
96100000	SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED	15	10
96110000	DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND; HAND- OPERATED COMPOSING STICKS AND HAND PRINTING SETS	15	10
96121010	– – For printers for automatic data processing machines and similar printers	5	10
96121090	– – Other	15	10
96122000	– Ink-pads	5	10
96131000	– Pocket lighters, gas fuelled, non-refillable	15	5
96132000	– Pocket lighters, gas fuelled, refillable	15	10
96138020	– – Table lighters	15	10
96140020	– Pipes and pipe bowls	15	5
96140090	– Other	15	5
96151100	– – Of hard rubber or plastic	15	13
96151900	– – Other	15	10
96159000	– Other	15	10
96161000	– Scent sprays, and mounts and heads therefor	15	10
96162000	– Powder-puffs and pads for the application of cosmetics or toilet preparations	15	10

Page 115 in PDF

Tariff line HS 2012	Description	MFN rate%	Category
96170000	VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE WITH CASES; PARTS THEREOF (OTHER THAN GLASS INNERS)	10	10
96180000	TAILORS' DUMMIES AND SIMILAR ARTICLES; AUTOMATA AND OTHER ANIMATED DISPLAYS USED FOR SHOP WINDOW DRESSING	15	5
96190010	– Of plastics	15	5
96190029	– – Other	15	5
96190039	– – Other	15	5
96190040	– Of textile materials, knitted or crocheted	15	5
96190090	— Other	15	5

Page 116 in PDF

97011010	– – Unframed	5	10
97011020	– – Framed	10	10
97019010	– – Unframed	5	10
97019020	– – Framed	10	10
97020000	ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS	10	10
97030000	ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL	10	10
97040000	POSTAGE OR REVENUE STAMPS, STAMP-POSTMARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED, OTHER THAN THOSE OF HEADING 49.07	5	10
97050000	COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST.	5	10
97060000	ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS	10	10
Annex 2

ANNEX XXIII

Section 1 – Concessions by Guatemala

Page 118 in PDF| 10 | I |
| 0106.33.00 | – – Ostriches; emus (Dromaius novaehollandiae | 10 | I |
| 0106.39.00 | – – Other | 10 | I |
| 0106.41.00 | – – Bees | 0 | I |
| 0106.49.00 | – – Other | 10 | I |
| 0106.90.00 | – Other | 10 | I |

| Tariff line HS 2012| Description | MFN rate | Category |

| 0204.10.00 | – Carcasses and half-carcasses of lamb, fresh or chilled | 15 | I |
| 0204.21.00 | – – In carcasses or half-carcasses | 15 | I |
| 0204.22.00 | – – Other cuts with bone in | 15 | I |
| 0204.23.00 | – – Boneless | 15 | I |
| 0204.30.00 | – Carcasses and half-carcasses of lamb, frozen | 15 | I |
| 0204.41.00 | – – In carcasses or half-carcasses | 15 | I |
| 0204.42.00 | – – Other cuts with bone in | 15 | I |
| 0204.43.00 | – – Boneless | 15 | I |
| 0205.00.00 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | 15 | I |
| 0206.80.00 | – Other, fresh or chilled | 15II | 10 |
| 0206.90.00 | – Other, frozen | 15II | 10 |
| 0208.10.00 | – Of rabbits or hares | 15 | 5 |
| 0208.30.00 | – Of primates | 15 | I |
| 0208.50.00 | – Of reptiles (including snakes and sea turtles) | 15 | I |
| 0208.60.00 | – Of camels and other camelids (Camelidae) | 15 | I |
| 0208.90.10 | – – Frogs' legs | 15 | I |
| 0208.90.90 | – – Other | 15 | I |
| 0210.91.00 | – – Of primates | 10 | I |
| 0210.92.10 | – – – Of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 15 | I |
| 0210.92.90 | – – – Other | 10 | I |
| 0210.93.00 | – – Of reptiles (including snakes and sea turtles) | 10 | I |
| ex 0210.99.90 | – – – Other (only Ovine) | 15 | 5 |
| 0407.11.00 | – -Of hen of specie Gallus domesticus | 0 | I |
| 0407.19.00 | – – Other | 0 | I |
| 0407.29.10 | – – -Of Ostrich | 10 | I |
| 0407.29.90 | – – – Others | 15 | 5 |
| 0407.90.10 | – -Of Ostrich | 10 | I |
| 0409.00.00 | NATURAL HONEY | 15 | 5 |

| Tariff line HS 2012| Description | MFN rate | Category |

| 0410.00.00 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED | 15 | 5 |
| 0501.00.00 | UNWORKED HAIR, WHETHER OR NOT WASHED OR DEFATTED; WASTE OF HAIR | 5 | I |
| 0502.10.00 | – Pigs', hogs' or boars' bristles and waste thereof | 0 | I |
| 0502.90.00 | – Other | 5 | I |
| 0504.00.10 | – Of bovine | 5 | 10 |
| 0504.00.20 | – Of swine, sheep or lamb | 5 | 10 |
| 0504.00.90 | – Other | | |
| | | 5 | 10 |
| 0505.10.00

Page 123 in PDF| 15 | 5 |
| | PEEL OF CITRUS FRUIT, MELONS OR WATERMELONS, FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS | | |
| 0814.00.00 0901.11.20 | – – – Raw, in berries – – – Parchment coffee | 15 15 | 5 5 |
| 0901.11.10 | | 10 | 5 |
| 0901.11.30 | – – – Café oro (unroasted coffee beans) | 15 | 5 |
| 0901.11.90 | – – – Other | 15 | 5 |
| 0901.12.00 | – – Decaffeinated | 15 | 5 |
| 0901.21.00 | – – Not decaffeinated | 15 | 10 |
| 0901.22.00 | – – Decaffeinated | 15 | 10 |
| 0901.90.00 | – Other | 15 | 5 |
| 0902.10.00 | – Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | 15 | 10 |
| 0902.20.00 | – Other green tea (not fermented) | 15 | 5 |
| 0902.30.00 | – Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | 15 | 10 |
| 0902.40.00 | – Other black tea (fermented) and other partly fermented tea | 15 | 5 |
| 0903.00.00 | MATE | 15 | 5 |
| 0904.11.00 | – – Neither crushed nor ground | 10 | 10 |
| 0904.12.00 | – – Crushed or ground | 5 | 10 |

| Tariff line HS 2012| Description | MFN rate | Category |

| 0904.21.00 | – – Dried, neither crushed nor ground | 10 | 10 |
| 0904.22.00 | – – Crushed or ground | 5 | 10 |
| 0905.10.00 | – Neither crushed nor ground | 10 | 10 |
| 0905.20.00 | – Crushed or ground | 10 | 10 |
| 0906.11.00 | – – Cinnamon (Cinnamomum zeylanicum Blume) | 0 | I |
| 0906.19.00 | – – Other | 0 | I |
| 0906.20.00 | – Crushed or ground | 10 | 5 |
| 0907.10.00 | – Neither crushed nor ground | 0 | I |
| 0907.20.00 | – Crushed or ground | 0 | I |
| 0908.11.00 | – – Neither crushed nor ground | 0 | I |
| 0908.12.00 | – – Crushed or ground | 0 | I |
| 0908.21.00 | – – Neither crushed nor ground | 0 | I |
| 0908.22.00 | – – Crushed or ground | 0 | I |
| 0908.31.10 | – – – Amoms | 10 | 5 |
| 0908.31.20 | – – – Cardamoms | 15 | 5 |
| 0908.32.10 | – – – Amoms | 10 | 5 |
| 0908.32.20 | – – – Cardamoms | 15 | 5 |
| 0909.21.00 | – – Neither crushed nor ground | 0 | I |
| 0909.22.00 | – – Crushed or ground | 0 | I |
| 0909.31.00 | – – Neither crushed nor ground | 0 | I |
| 0909.32.00 | – – Crushed or ground | 0 | I |
| 0909.61.10 | – – – Seeds os anise or badian | 0 | I |
| 0909.61.20 | – – – Seeds of caraway | 10 | 5 |
| 0909.61.30 | – – – Seeds of fennel; juniper berries | 10 | 5 |
| 0909.62.10 | – – – Seeds os anise or badian | 0 | I |
| 0909.62.20 | – – – Seeds of caraway | 10 | 5 |
| 0909.62.30 | – – – Seeds of fennel; juniper berries | 10 | 5 |
| 0910.11.10 | – – – Dried | 10 | 5 |
| 0910.11.90 | – – – Other | 10 | 5 |
| 0910.12.10 | – – – Dried | 10 | 5 |
| 0910.12.90 | – – – Other | 10 | 5 |
| 0910.20.00 | – Saffron | 10 | 5 |
| 0910.30.00 | – Turmeric (curcuma) | 10 | 5 |
| 0910.91.00 | -.-.Mixtures referred to in note 1 b) to this Chapter | 10 | 10 |
| 0910.99.10 | – – – Thyme | 10 | 10 |
| 0910.99.20 | – – – Bay leaves | 10 | |
| 0910.99.30 | – – – Curry | 10 | 10 5 |
| 0910.99.90

Page 126 in PDF| 0 | I |
| 1302.20.00 | – Pectic substances, pectinates and pectates | 0 | I |
| 1302.31.00 | – – Agar-agar | 0 | I |
| 1302.32.00 | — Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified | 0 | I |
| 1302.39.00 | – – Other | 0 | I |
| 1401.10.00 | – Bamboos | 5 | I |
| 1401.20.00 | – Rattans | 0 | I |
| 1401.90.10 | – – Osier | 0 | I |
| 1401.90.20 | – – Reeds | 0 | I |
| 1401.90.90 | – – Other | 0 | I |
| 1404.20.00 | – Cotton linters | 0 | I |
| | – – Vegetable materials of a kind used primarily as stuffing (for example: kapok, vegetable hair and eel grass), whether or not put up as a layer or with supporting of other materials | | |
| 1404.90.10 | | 0 | I |
| | – – – Annatto (achiote) | | 5 |
| 1404.90.31 | | 15 | |
| 1404.90.39 | – – – Other | 5 | 5 |
| 1404.90.90 | – – Other | 5 | 5 |
| 1502.10.00 | – Tallow | 0 | I |
| 1502.90.00 | – Other | 0 | I |
| 1503.00.90 | – Other | 0 | I |
| 1505.00.00 | WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM, INCLUDING LANOLIN | 0 | I |
| 1506.00.00 | OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | 10 | 10 |
| 1508.10.00 | | | |
| | – Crude oil | 5 | 10 |
| 1509.10.00 | – Virgin | 10 | 5 |
| 1509.90.00 | – Other | 10 | 5 |

| Tariff line HS 2012| Description | MFN rate | Category |

| 1510.00.00 | OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF SUCH OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 15.09 | 15 | 5 |
| 1512.11.00 | – – Crude oils | 0II | I |
| 1512.21.00 | – – Crude oil, whether or not gossypol has been removed | 0II | I |
| 1514.11.00 | – – Crude oils | 0II | I |
| 1514.91.00 | – – Crude oils | 0II | I |
| 1515.11.00 | – – Crude oils | 5 | 10 |
| |

Page 127 in PDF| | 10 |
| 1515.19.00 | – – Other | 5 | |
| 1515.21.00 | – – Crude oils | 0II | I |
| 1515.30.00 | – Castor oil and its fractions | 0II | I |
| 1515.50.00 | – Sesame oil and its fractions | 15 | 10 |
| 1515.90.10 | – – Others aceites secantes | 0II | I |
| 1515.90.20 | – – Jojoba oil and its fractions | 0II | I |
| 1515.90.30 | – – Tung oil and its fractions | 0II | I |
| 1515.90.90 | – – Others | 15 | 10 |
| 1517.90.20 | – – Preparations with a base of hydrogenated vegetable oils, containing added magnesium carbonate, for use as mould release preparations for confectionary and bakery products | 0 | I |
| 1518.00.90 | – Other | 5 | 10 |
| 1521.10.00 | – Vegetable waxes | 5 | 5 |
| 1521.90.00 | | | |
| | – Other | 5 | 5 |
| 1522.00.00 | DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES | 10 | 10 |
| 1702.11.00 – – Containing | by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 0 | I |
| 1702.19.00 | – – Other | 0 | I |
| 1702.30.11 | – – – Chemically pure glucose | 0 | I |
| 1702.30.12 | – – – Glucose syrup | 0 | I |

| Tariff line HS 2012| Description | MFN rate | Category |

| 1702.50.00 | – Chemically pure fructose | 0II | I |
| 1702.90.10 | – – Chemically pure maltose | 0II | I |
| 1702.90.20 | – – Other sugars and other sugar syrups, excluding sucrose syrup or caramel | 0II | I |
| 1704.10.00 | – Chewing gum, whether or not sugar-coated | 15 | H2 |
| 1704.90.00 | – Other | 15 | H2 |
| 1801.00.00 | COCOA BEANS, WHOLE OR BROKEN,RAW OR ROASTED | 5 | 5 |
| 1802.00.00 | COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | 5 | 5 |
| 1803.10.00 | – Not defatted | 10 | 5 |
| 1803.20.00 | – Wholly or partly defatted | 10 | 5 |
| 1804.00.00 | COCOA BUTTER, FAT AND OIL | 10 | 5 |
| 1805.00.00 | COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | 10 | 10 |
| 1806.10.00 | – Cocoa powder, containing added sugar or other sweetening matter | 15 | 10 |
| 1806.20.10 | – – Liquid preparations with a base of maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastry products | 0 | I |
| 1806.20.90 | – – Other | 15 | H4 |
| 1806.31.00 | – – Filled | 15 | H4 |
| 1806.32.00 | – – Not filled

Page 128 in PDF| 15 | H4 |
| 1806.90.00 | – Other | 15 | H4 |
| 1901.10.11 | – – – For infant feeding ('infant formula') | 0 | I |
| 1901.10.19 | – – – Other | 0 | I |
| 1901.10.20 | – – Preparations for infant feeding ('infant formula') other than those included in tariff subdivision 1901.10.11 | 0 | I |
| 1901.10.90 | – – Other | 10 | H1 |
| 1901.90.10 | – – Malt extract | 0 | I |
| 1901.90.20 | – – Modified milk powder other than goods of subdivisions 1901.10.11 and 1901.10.19 | 0 | I |
| 1901.90.90 | – – Other | 15 | 10 |
| 1902.20.00 | – Stuffed pasta, whether or not cooked or otherwise prepared | 15 | I |

| Tariff line HS 2012| Description | MFN rate | Category |

| 1902.40.00 | – Couscous | 15 | I |
| 1903.00.00 | TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS OR SIFTINGS OR IN SIMILAR FORMS | 15 | I |
| 1904.10.10 | – – Rice flour pellets | 0II | I |
| Ex.

1904.10.90 | – – Others ( Only Muesli) | 15 | I |
| 1904.30.00 | – Bulgur wheat | 15 | I |
| 1905.10.00 | – Crispbread called 'knäckebrot' | 15 | 10 |
| 1905.20.00 | – Gingerbread and the like | 15 | 10 |
| 2001.10.00 | – Cucumbers and gherkins | 15 | 10 |
| 2001.90.10 | – – Elotitos (young maize (corn) kernels) | 15 | 5 |
| 2001.90.20 – – Onions | – – Other | 15 15 | 10 |
| 2001.90.90 2002.10.00 | – Tomatoes, whole or in pieces | 15 | 10 |
| 2002.90.10 | – – Tomato concentrate | | 10 I |
| 2002.90.90 | – – Other | 0 15 | 5 |
| 2003.10.00 | – Mushrooms of the genus Agaricus | 10 | 10 |
| 2003.90.10 | – – Truffles | 15 | I |
| 2003.90.90 | – – Other | 10 | 10 |
| 2004.90.00 | – Other vegetables and mixtures of vegetables | 15 | 10 |
| 2005.10.00 | – Homogenized vegetables | 15 | 10 |
| 2005.40.00 | – Peas (Pisum sativum) | 15 | 10 |
| 2005.60.00 | – Asparagus | 15 | 10 |
| 2005.70.00 | – Olives | 15 | 5 |
| 2005.80.00 | – Sweet corn (Zea mays var.

Sac charata) | 15 | 10 |
| 2005.91.00 | – – Bamboo shoots | 15 | I |
| 2005.99.00 | – – Other | 15 | 10 |
| 2006.00.00 | VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED IN SUGAR (DRAINED, GLACE OR CRYSTALLIZED) | 15 | 10 |
| 2007.10.00 | – Homogenized preparations | 15 | 5 |
| 2007.91.00 | – – Citrus fruit | 15 | 10 |
| 2007.99.10 | – – – Pear, apple, apricot or peach paste for industrial transformation, in containers with a net content of 5 kg or more | 0 | I |

| Tariff line HS 2012| Description | MFN rate | Category |

| 2007.99.90 | – – – Other | 15 | 10 |
| 2008.11.10 | – – – Butter

Page 129 in PDF| 15 | 5 |
| 2008.11.90 | – – – Other | 15 | 10 |
| 2008.19.10 | – – – Almond, hazelnut or other nut pastes, not containing added sugar | 5 | 5 |
| 2008.20.00 | – Pineapples | 15 | 5 |
| 2008.30.00 | – Citrus fruit | 15 | 10 |
| 2008.40.00 | – Pears | 15 | 10 |
| 2008.50.00 | – Apricots | 15 | 10 |
| 2008.60.00 | – Cherries | 15 | 10 |
| 2008.70.00 | – Peaches, including nectarines | 15 | 10 |
| 2008.91.00 | – – Palm hearts | 15 | 5 |
| 2008.93.00 | – – red cranberries ( Vaccinium macrocarpon , Vaccinium oxycoccos , Vaccinium vitis-idaea ) | 15 | 10 |
| 2009.11.00 | – – Frozen | 15II | 10 |
| 2009.19.10 | – – – Concentrated juice | 0II | I |
| 2009.19.90 | – – – Others | 15 | 10 |
| 2009.21.00 | — Of a Brix value not exceeding 20 | 15 | 10 |
| 2009.29.10 | – – – concentrated juice | 5 | 10 |
| 2009.29.90 | – – – Others | 15 | 10 |
| 2009.31.00 | – – Of a Brix value not exceeding 20 | 15 | 10 |
| 2009.39.00 | – – Other | 15 | 10 |
| 2009.69.10 | – – – Concentrated juice, whether or not frozen | 0 | I |
| 2009.69.20 | – – – Grape must | 0 | I |
| 2009.79.10 | – – – Concentrated juice, whether or not frozen | 0 | I |
| 2009.81.00 | – – red cranberries ( Vaccinium macrocarpon , Vaccinium oxycoccos , Vaccinium vitis-idaea ) | 15 | 10 |
| 2009.89.10 | – – – Juice concentrate, pear, quince, apricot (apricot, apricot), cherry, peach (peach), plum or sloe, even frozen | 0 | I |
| 2101.11.00 | – – Extracts, essences and concentrates | 15 | 10 |
| 2101.12.00 | – – Preparations with a base of these extracts, essences or concentrates or with a base of coffee | 15 | 10 |
| 2101.20.00 | – Extracts, essences and concentrates, of tea or maté, and preparations with a base of these extracts, essences or concentrates, or with a base of tea or maté | 15 | 5 |
| 2101.30.00 | – Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 15 | 5 |

| Tariff line HS 2012| Description | MFN rate | Category |

| 2102.10.10 | – – Culture yeasts | 0 | I |
| 2102.20.00 | – Inactive yeasts; other dead single-cell micro-organisms | 0 | I |
| 2103.10.00 | – Soy sauce | 15 | 10 |
| 2103.30.10 | – – Mustard flour | 5 | I |
| 2103.30.20 | – – Prepared mustard | 15 | 10 |
| 2104.20.00 | – Homogenized composite food preparations | 15 | 10 |
| 2106.10.00 | – Protein concentrates and textured protein substances | 0 | I |
| 2106.90.10 | – – Vegetable protein hydrolysates

Page 130 in PDF| 0 | I |
| 2106.90.20 | – – Powders for table creams, jellies, ice creams, and similar preparations, whether or not sweetened | 15 | 10 |
| 2106.90.30 | – – Compound preparations for the drinks industry, other than goods of subdivision 3302.10.20 | 0 | I |
| 2106.90.40 | – – Improvers for bread-making | 10 | 10 |
| 2106.90.50 | – – Autolyzed yeasts (yeast extracts) | 5 | 10 |
| 2106.90.71 | – – – Preparations for infant feeding ('infant formula'), packaged for retail sale | 0 | I |
| 2106.90.79 | – – – Other | 10 | 10 |
| 2106.90.80 | – – Liquid preparations based on maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastry products, in containers holding more than 2 kg | 0 | I |
| 2106.90.91 | – – – Preparation for the food industry of a stabiliser/emulsifier type | 0 | I |
| 2106.90.99 | – – – Other | 15 | I |
| 2201.90.00 | – Other | 15 | H3 |
| 2208.70.00 | – Liqueurs | 30II | 5 |
| 2209.00.00 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID | 15 | 10 |
| 2302.50.00 | – Of leguminous plants | 5 | 5 |
| 2303.10.10 | – – Of maize (corn) including the commercially called maize gluten | 0 | I |
| 2303.10.90 | – – Other | 5 | 5 |

| Tariff line HS 2012| Description | MFN rate | Category |

| 2303.20.00 | – Beet-pulp, bagasse and other waste of sugar manufacture | 5 | 5 |
| 2303.30.00 | – Brewing or distilling dregs and waste | 5 | 5 |
| 2304.00.10 | – Flour | 5II | 5 |
| 2304.00.90 | – Other | 5 | 5 |
| 2305.00.00 | OIL CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL | 5 | 5 |
| 2306.10.00 | – Of cotton seeds | 5 | 5 |
| 2306.20.00 | – Of linseed | 5 | 5 |
| 2306.30.00 | – Of sunflower seeds | 5 | 5 |
| 2306.41.00 | – – Rape or colza seeds with a low erucic acid content | 5 | 5 |
| 2306.49.00 | – – Other | 5 | 5 |
| 2306.50.00 | – Of coconut or copra | 5 | 5 |
| 2306.60.00 | – Of palm nuts or kernels | 5 | 5 |
| 2306.90.10 | – – Of maize (corn) germ | 5 | 5 |
| 2306.90.90 | – – Others | 5 | 5 |
| 2307.00.00 | WINE LEES; ARGOL | 5 | 5 |
| 2308.00.10 | – Acorns and horse-chestnuts | 5 | 5 |
| 2308.00.90 | – Other | 5 | 5 |
| 2309.90.30 | – – Forage preparations with molasses or sugar added | 10 | 10 |
| 2309.90.41 | – – – Containing antibiotics or vitamins, whether or not intermixed | 0 | I |
| 2309.90.49 | – – – Other | 5 | 10 |
| 2401.10.20 | – – Burley | 5 | 10 |
| 2401.10.30 | – – Turkish (oriental) | 0 | I |
| 2401.10.90 |

Section 2 – Concessions by Iceland

Page 131 in PDFThe following terms and conditions shall apply to the tariff concessions granted by Iceland on agricultural products in Table 1 to this Section. 1. Iceland shall apply for Guatemala the customs duties as set out in column 5. 2. For originating products classified under the tariff lines identified as 'PAP' (Processed Agricultural Products) in column 4, the following provisions shall apply:
3. (a) In order to take account of differences in the cost of the agricultural raw materials incorporated into products identified as processed agricultural products ('PAP'), the Agreement does not preclude the levying, upon import, of a duty, unless otherwise specified in column 5 in Table 1 to this Section. 4. (b) Duties levied by the Parties upon import shall be based on, but not exceed, the differences between the domestic price and the world market price of the agricultural raw materials incorporated into the products concerned. 5. (c) Subject to the provisions laid down in paragraph 2 (a) and (b), Iceland shall accord for products identified as PAP, originating in Guatemala, treatment no less favourable than that accorded to the European Union. 6. (d) Iceland shall publish the applicable import duties for processed agricultural products on the web site of the EFTA Secretariat.

Tariff concession schedule of Iceland, in HS 2012

Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0403	Buttermilk, curdled milk and cream, yoghurt, 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: – Yoghurt: cocoa
0403.1011	— Containing

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30	61	PAPS	*
0403.1012	— Containing fruit or nuts	30	61	PAPS	*
0403.1013	— Flavoured, n.e.s	30	61	PAPS	*
	— Beverage yogurt:
0403.1021	— Containing cocoa	30	61	PAPS	*
0403.1022	— Containing fruit or nuts	30	61	PAPS	*
0403.1023	— Flavoured, n.e.s.	30	61	PAPS	*
	– Other:
0403.9011	— Containing cocoa	30	53	PAPS	*
0403.9012	— Containing fruit or nuts	30	53	PAPS	*
0403.9013	— Flavoured, n.e.s.	30	53	PAPS	*
	— Beverages:
0403.9021	— Containing cocoa	30	53	PAPS	*
0403.9022	— Containing fruit or nuts	30	53	PAPS	*
0403.9023	— Flavoured, n.e.s.	30	53	PAPS	*
0501.0000	Human hair, unworked, whether or not washed or scoured; waste of human hair	0		PAPS	FREE
0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:
0502.1000	– Pigs', hogs' or boars' bristles and hair and waste thereof	0		PAPS	FREE
0502.9000	– Other	0		PAPS	FREE
0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers: – Feathers of a kind used for stuffing;
0505.1001	down: — Feathers

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0		PAPS	FREE
0505.1002	— Eider down, cleaned	0		PAPS	FREE
0505.1003	— Other down	0		PAPS	FREE
0505.1009	— Other	0		PAPS	FREE
0505.9000	– Other	0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0507	Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products: – Ivory; ivory powder and waste:
0507.1001	— Whale teeth	0		PAPS	FREE
0507.1009	— Other	0		PAPS	FREE
0507.9001	— Whalebone	0		PAPS	FREE
0507.9002	— Bird's claws	0		PAPS	FREE
0507.9003	— Sheep horns	0		PAPS	FREE
0507.9004	— Bovine horns	0		PAPS	FREE
0507.9009
0508.0000	— Other Coral and similar materials,	0 0		PAPS PAPS	FREE FREE
0510.0000 0601	preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved	0		PAPS	FREE
0601.1010 0601.1020	Bulbs, tubers, tuberous roots, corms, crowns and rhi-zomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212: – Bulbs, tubers, tuberous roots, corms, crowns and rhi-zomes, dormant: — Hyacinths — Narcissi	0 0		BAPS BAPS	FREE FREE
0601.1030	— Tulips	0		BAPS

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— Gladioli	0		BAPS	FREE
0601.1040					FREE
0601.1090	— Other	0		BAPS	FREE
0601.2011	—	30	265	BAPS	FREE
0601.2012	— Chicory roots	0		BAPS	FREE
0601.2031	—- Hyacinths	30	480	BAPS
0601.2032	—– Narcissi	30	480	BAPS	FREE
0601.2033	—- Tulips	30	480	BAPS	FREE
0601.2034	—- Gladioli	30	480	BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0601.2035	—– Orchids	30	480	BAPS	FREE
0601.2039	—- Other
0601.2041	—- Hyacinths	30	480	BAPS	FREE
0601.2042	—- Narcissi	30	480	BAPS	FREE
0601.2043	—- Tulips	30	480	BAPS	FREE
0601.2044	—- Gladioli	30	480	BAPS	FREE
0601.2045	—- Orchids	30	480	BAPS	FREE
0601.2049	—- Other	30	480	BAPS	FREE
0601.2090	— Other	30	265	BAPS	FREE
ex0602	Other live plants (including their roots), cuttings and slips; mushroom spawn:
0602.1000	– Unrooted cuttings and slips	0	270	BAPS	FREE
0602.2000	– Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruits or nuts	30	200	BAPS

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FREE
0602.3000	– Rhododendrons and azaleas, grafted or not – Roses, grafted or not:	30	200	BAPS	FREE
0602.4010	— In retail packings	30	200	BAPS	FREE
0602.4090	— Other:	30	200	BAPS	FREE
0602.9010	— Mushroom spawn (Mycelium)	0		BAPS	FREE
0602.9020	— Pineapple trees	30	200	BAPS	FREE
0602.9030	— Other:
0602.9041	—– Forest trees	30	200	BAPS	FREE
0602.9045	—— Slips, rooted, and young growth	30	200	BAPS	FREE
0602.9049	—— Other	30	200	BAPS	FREE
0602.9051	—– Perennial plantlike plants	30	200	BAPS	FREE
0602.9059	—– Other	30	200	BAPS	FREE
0602.9071	—– For continued cultivation in nurseries for not less than two months	30	200	BAPS	FREE
0602.9079	—- Other:	30	200	BAPS	FREE
0602.9092	—- Flowering plants with buds or flowers, excluding cacti: —– Other	30	200	BAPS
0602.9099	—– Other	30	200	BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
ex0603	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: – Fresh:
0603.1201	— Carnations: — Imported from 1 December to 30	30	95

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BAPS	FREE
0603.1300	April — Orchids	30	95	BAPS	FREE
0603.1901	— Of the genera Protea, Banksia, Leucadendron and Brunia	30	95	BAPS	FREE
0603.1902	— Cut branches with berries or fruit on, not edible, of the genera: Ligustrum, Callicarpa, Gossypium,	30	95	BAPS	FREE
0603.1903	Hypericum, Ilex og Symphoricarpos — Forsythia	30	95	BAPS	FREE
0603.1904	— Spider flowers (Grevillea), flamingo flowers or tail flowers (Anthurium),wonder flowers or chincher chee (Ornithogalum) and bird of paradise (Strelitzia): —- Imported from 1 December to 30 April	30	95	BAPS	FREE
0603.9000	– Other	30	95	BAPS	FREE
0604	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dries, dyed, bleached, impregnated or
0604.2010	— Mosses	0		BAPS	FREE
0604.2020	— Lichens	0		BAPS	FREE
0604.2030	— Christmas trees, without roots	30	650	BAPS	FREE
0604.2040	— Christmas tree branches	30	50	BAPS	FREE
	— Other	30	50	BAPS	FREE
0604.2090
	— Reindeer moss (Cladonia rangiferina) and other mosses,
0604.9010	dried, dyed, impregnated or otherwise prepared	0		BAPS	FREE
0604.9090	— Other	30	50	BAPS	FREE
0702	Tomatoes, fresh or chilled:
0702.0001	– Imported from 1 November to 15 March	30	198	BAPS	FREE
0702.0002	– Imported at other time	30	198	BAPS	FREE
0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled: – Onions and shallots:
0703.1001	— Onions	30		BAPS	FREE
0703.1009	— Shallots	30		BAPS	FREE
0703.2000	– Garlic	30		BA

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PS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
	– Leeks and other alliaceous vegetables:
0703.9001	— Leeks ( Alliun porrum )	30	227	BAPS	FREE
0703.9009	— Other	30		BAPS	FREE
ex0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled:
0704.2000	– Brussels sprouts	30	215	BAPS	FREE
	– Other:
0704.9005	— Curly kale ( brassica oleracea acepjala )	30	196	BAPS	FREE
0704.9009	— Other	30	196	BAPS	FREE
0705	Lettuce (lactuca sativa) and chicory (Cichorium spp.), fresh or chilled:
	– Lettuce:
	— Cabbage lettuce (head lettuce)
0705.1111	—- Imported from 1 November to 15 March	30	194	BAPS	FREE
0705.1112	—- Importation at other time	30	194	BAPS	FREE
0705.1191	— Other: —- Imported from 1 November to 15 March	30	194	BAPS	FREE
0705.1199	—- Imported at other time	30	194	BAPS	FREE
0705.1900	— Other	30	194	BAPS	FREE
	– Chicory:
0705.2100	— Witloof chicory (Cichorium intybus var.

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foliosum)	30	194	BAPS	FREE
0705.2900	— Other	30	194	BAPS	FREE
ex0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled:
0706.9009	– Other	30	136	BAPS	FREE
0707	Cucumbers and gherkins, fresh or March: — Cucumbers
0707.0011		30	197	BAPS	FREE
0707.0012	— Gherkins	30	197	BAPS	FREE
0707.0021	— Cucumbers	30	197	BAPS	FREE
0707.0022	— Gherkins	30	197	BAPS	FREE
0708	Leguminous vegetables, shelled or unshelled, fresh or chilled:
0708.1000	– Peas (Pisum sativum)	25		BAPS	FREE
0708.2000	– Beans (Vigna spp., Phaseolus spp.)	25		BAPS	FREE
0708.9000	– Other leguminous vegetables	25		BAPS	FREE
ex0709	Other vegetables, fresh or chilled:
0709.2000	– Asparagus	30		BAPS	FREE
0709.3000	– Aubergines (egg-plants)	30	116	BAPS	FREE
0709.5901	— Truffles	30		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0709.6001	– Fruits of the genus Capsicum or of the genus Pimenta: — Pimento	30		BAPS	FREE
0709.6002	— Peppers: — Imported from 1 November to 15 March — Imported at other dates:	30	397	BAPS	FREE
0709.6003	—- Green peppers	30	397	BAPS	FREE
0709.6004	—- Other peppers	30	397	BAPS	FREE
0709.6009	— Other	30	397	BAPS	FREE
0709.7000	– Spinach, New Zealand spinach and orache spinache (garden spinach)	20		BAPS	FREE

foliosum)	30	194	BAPS	FREE
0709.9100	— Globe artichokes	30		BAPS	FREE
0709.9200	— Olives	30		BAPS	FREE
0709.9301	— Squash	30	397	BAPS	FREE
0709.9309	— Other	30	385	BAPS	FREE
0709.9901	— Sweet corn	30		BAPS	FREE
0709.9902	— Parsley (percille)	30	227	BAPS	FREE
0709.9909	— Other	30	385	BAPS	FREE
ex0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen: – Leguminous vegetables, shells or
0710.2100	unshelled: — Peas (Pisum sativum)	30		BAPS	FREE
0710.2200	— Beans (Vigna spp., Phaseolus spp.)	30		BAPS	FREE
0710.2900	— Other	30		BAPS	FREE
0710.3000	– Spinach, New Zealand spinach and orache spinach (garden spinach)	30		BAPS	FREE
0710.4000	– Sweet corn	30		PAPS	FREE
	– Other vegetables:
	— Peppers:
0710.8001	— Imported from 1 November to 15 March	30		BAPS	FREE
0710.8002	— Imported at other times	30		BAPS	FREE
0710.8003	— Onions	30		BAPS	FREE
0710.8009	— Other	30		BAPS	FREE
0710.9000	– Mixtures of vegetables	30		BAPS	FREE
0711	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:
0711.2000	– Olives	30		BAPS	FREE
0711.4000	– Cucumbers and gherkins	30		BAPS	FREE
	– Mushrooms and truffles:
0711.5100	— Mushrooms of the genus Agaricus	30		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0711.5900	— Other	30		BAPS	FREE
	– Other vegetables; mixtures of vegetables:
0711.9001	— Potatoes	30		BAPS	FREE
0711.9002	– Sweet corn	30		PAPS	FREE
0711.9003	— Onions

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30		BAPS	FREE
0711.9009	— Other	30		BAPS	FREE
0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
0712.2000	– Onions – Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and	30		BAPS	FREE
0712.3100 0712.3200	truffles: — Mushrooms of the genus Agaricus — Wood ears (Auricularia spp.)	30 30		BAPS BAPS	FREE FREE
0712.3300					FREE
0712.9001	— Sweet corn, tomatoes and carrots, excluding mixtures of vegetables	30		BAPS	FREE
0712.9002	— Potatoes, whether or not cut or sliced, but not further prepared	30		BAPS	FREE
0712.9009	— Other	30		BAPS	FREE
0713	Dried leguminous vegetables, shelled, whether or not skinned or split:
0713.1000	– Peas ( Pisum sativum )	0		BAPS	FREE
0713.2000	– Chickpeas (garbanzos)	0		BAPS	FREE
0713.3100	— Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek	0		BAPS	FREE
0713.3200 0713.3300	— Small red (Adzuki) beans ( Phaseolus or Vigna angularis ) — Kidney beans, including white pea	0 0		BAPS BAPS	FREE
0713.3400	beans ( Phaseolus vulgaris ) — Bambara beans (Vigna subterranea or Voandzeia subterranea)	0		BAPS	FREE
0713.3500	— Other	0		BAPS	FREE
0713.3900 0713.4000	– Lentils	0 0		BAPS BAPS	FREE FREE
0713.5000	– Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var.	0		BAPS	FREE
0713.6000	equina, Vicia faba var. minor ) – Pigeon peas (Cajanus cajan)	0		BAPS	FREE
0713.9000	– Other	0		BAPS	FREE

30		BAPS	FREE
0711.9009	— Other	30		BAPS	FREE
0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pellets; sago pith:

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0714.1000	– Manioc (cassava)	30		BAPS	FREE
0714.2000	– Sweet potatoes	30		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0714.3000	– Ymas (Dioscorea spp.)	30		BAPS	FREE
0714.4000	– Taro (Colocasia )	30		BAPS	FREE
0714.5000	– Yautia (Xanthosoma spp.)	30		BAPS	FREE
0714.9000	– Other	30		BAPS	FREE
0801	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: – Coconuts:
0801.1100	— Desiccated	0		BAPS	FREE
0801.1200	— In the inner shell (endocarp)	0		BAPS	FREE
0801.1900	— Other	0		BAPS	FREE
0801.2100	— In shell	0		BAPS	FREE
0801.2200	— Shelled	0		BAPS	FREE
0801.3100	— In shell	0		BAPS	FREE
0801.3200	— Shelled	0		BAPS	FREE
0802	Other nuts, fresh or dried, whether or not shelled or peeled: – Almonds:
0802.1100	— In shell	0		BAPS	FREE
0802.1200	— Shelled	0		BAPS	FREE
0802.2100	— In shell	0		BAPS	FREE
0802.2200	— Shelled	0		BAPS	FREE
0802.3100	— In shell	0		BAPS	FREE
0802.3200	— Shelled	0		BAPS	FREE
0802.4100	— In shell	0		BAPS	FREE
0802.4200	— Shelled	0		BAPS	FREE
0802.5100	— In shell	0		BAPS	FREE

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0802.5200	— Shelled	0		BAPS	FREE
0802.6100	— In shell	0		BAPS	FREE
0802.6200	— Shelled	0		BAPS	FREE
0802.7000	– Kola nuts (Cola spp.)	0		BAPS	FREE
0802.8000	– Area nuts	0		BAPS	FREE
0802.9000	– Other	0		BAPS	FREE
0803.1000	or dried: – Plantains	0		BAPS	FREE
0803.9000	– Other	0		BAPS	FREE
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried:
0804.1001	– Dates:
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0804.1009	— Other	0		BAPS	FREE
0804.2000	– Figs	0		BAPS	FREE
0804.3000	– Pineapples	0		BAPS	FREE
0804.4000	– Avocados	0		BAPS	FREE
0804.5000	– Guavas, mangoes and mangosteens	0		BAPS	FREE
0805	Citrus fruit, fresh or dried:
0805.1000	– Oranges	0		BAPS	FREE
0805.2000	– Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids	0		BAPS	FREE
0805.4000	– Grapefruit, including pomelos	0		BAPS	FREE
0805.5001	limonum ) and limes ( Citrus aurantifolia, Citrus latifolia ): — Lemons	0		BAPS	FREE
0805.5009	— Other	0		BAPS	FREE
0805.9000	– Other	0		BAPS	FREE
0806	Grapes, fresh or dried:
0806.1000	– Fresh	0		BAPS	FREE
0806.2001	— Raisins	0		BAPS	FREE

0802.5200	— Shelled	0		BAPS	FREE
0806.2009	— Other	0		BAPS	FREE
0807	Melons (including watermelons) and papaws (papayas), fresh: – Melons (including watermelons):
0807.1100	— Watermelons	0		BAPS	FREE
0807.1900	— Other

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0		BAPS	FREE
0807.2000	– Papaws (papayas)	0		BAPS	FREE
0808	Apples, pears and quinces, fresh:
0808.1000	– Apples	0		BAPS	FREE
0808.3000	– Pears	0		BAPS	FREE
0808.4000	– Quinces	0		BAPS	FREE
0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:
0809.1000	– Apricots	0		BAPS	FREE
0809.2900	— Other	0		BAPS	FREE
0809.3000	– Peaches, including nectarines	0		BAPS	FREE
0809.4000	– Plums and sloes	0			FREE
0810	Other fruit, fresh:
0810.1000	– Strawberries	0		BAPS	FREE
0810.2000	– Raspberries, blackberries,	0		BAPS	FREE
0810.3000	mulberries and loganberries – Black, white or red currants and gooseberries	0		BAPS	FREE
0810.4000	– Cranberries, bilberries and other Vaccinium	0		BAPS	FREE
0810.5000	fruits of the genus – Kiwifruit	0		BAPS	FREE
0810.6000	– Durians	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0810.7000	– Persimmons	0		BAPS	FREE
0810.9000	– Other	0		BAPS	FREE
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
0811.1001	— Containing added sugar or other sweetening matters	0		BAPS	FREE
0811.1009	— Other	0		BAPS	FREE

0		BAPS	FREE
0807.2000	– Papaws (papayas)	0		BAPS	FREE
0811.2001	mulberries, loganberries, black, white or red currants and gooseberries: — Containing added sugar or other sweetening matters	0		BAPS	FREE
0811.2009	— Other	0		BAPS	FREE
0811.9001	— Containing added sugar or other sweetening matters	0		BAPS	FREE
0811.9009	— Other	0		BAPS	FREE
0812	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
0812.1000	state for immediate consumption: – Cherries	0		BAPS	FREE
0812.9000	– Other	0		BAPS	FREE
0813	Fruit, dried, other than that of headings Nos. 0801 to 0806; mixtures of nuts or dried fruits of this Chapter:
0813.1000	– Apricots	0		BAPS	FREE
0813.2000	– Prunes	0		BAPS	FREE
0813.3000	– Apples	0		BAPS	FREE
0813.4001	— For making broths	0		BAPS	FREE
0813.4009	— Other	0		BAPS	FREE
0813.5001	this Chapter: — For making broths	0		BAPS	FREE
0813.5009	— Other	0		BAPS	FREE
0814.0000	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative	0		BAPS	FREE
0901	solutions Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion: – Coffee, not roasted:
0901.1100	— Not decaffeinated	0		PAPS	FREE
0901.1200	— Decaffeinated	0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0901.2101	— Ground or unground, in retail packing of 2 kilos or less	0		PAPS	FREE
0901.2109	— Other	0		PAPS	FREE
0901.2201	— Ground or unground, in retail packing of 2 kilos or less	0		PAPS	FREE
0901.2209	— Other	0		PAPS	FREE
0901.9000	– Other	0		PAPS	FREE
0902	Tea, whether or not flavoured:

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example, by sulphur dioxide gas, in brine in sulphur water or in other preservative solutions), but unsuitable in that
0902.1000	– Green tea (not fermented) in immediate packings of a content not	0		PAPS	FREE
0902.2000	exceeding 3 kg – Other green tea (not fermented)

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0		PAPS	FREE
0902.3000	– Black tea (fermented) and partly fermented tea, in immediate packings of a content nor exceeding 3 kg	0		PAPS	FREE
0902.4000	– Other black tea (fermented) and fermented tea	0		PAPS	FREE
0903.000	other partly Mate	0			FREE
0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.: – Pepper:
0904.1100	— Neither crushed nor ground	0		BAPS	FREE
0904.1200	— Crushed or ground	0		BAPS	FREE
0904.2110	— Sweet peppers	0		BAPS	FREE
0904.2190	— Other			BAPS
0904.2200 0905.0000	— Chrushed or ground Vanilla:	0			FREE
0905.1000	– Neither crushed nor ground	0		BAPS	FREE
0905.2000	– Crushed or ground	0		BAPS	FREE
0906	Cinnamon and cinnamon-tree flowers: – Neither crushed nor ground
0906.1100	— Cinnamon (Cinnamomum zeylanicum Blume)	0		BAPS	FREE
0906.1900	— Other	0		BAPS	FREE
0906.2000	– Crushed or ground	0		BAPS	FREE
0907.0000	Cloves (whole fruit, cloves and			BAPS	FREE
0907.1000	stems) – Neither crushed nor ground	0		BAPS	FREE
0907.2000	– Crushed or ground	0		BAPS	FREE
0908	Nutmeg, mace and cardamoms:
0908.1100	— Neither crushed nor ground	0		BAPS	FREE
0908.1200	— Crushed or ground	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
0908.2100	— Neither crushed nor ground	0		BAPS	FREE
0908.2200	— Crushed or ground	0		BAPS	FREE

0		PAPS	FREE
0902.3000	– Black tea (fermented) and partly fermented tea, in immediate packings of a content nor exceeding 3 kg	0		PAPS	FREE
0908.3100	— Neither crushed nor ground	0		BAPS	FREE
0908.3200	— Crushed or ground	0

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BAPS	FREE
0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries:
0909.2100	— Neither crushed nor ground	0		BAPS	FREE
0909.2200	— Crushed or ground	0		BAPS	FREE
0909.3100	— Neither crushed nor ground	0		BAPS	FREE
0909.3200	— Crushed or ground	0		BAPS	FREE
0909.6100	– Seeds of anise, badian, caraway or fennel; juniper berries: — Neither chrushed nor ground	0		BAPS	FREE
0909.6210	— For making broths	0		BAPS	FREE
0909.6290	— Other	0		BAPS	FREE
0910.1100	(curcuma), thyme, bay leaves, curry and other spices: – Ginger: — Neither crushed nor ground	0		BAPS BAPS	FREE FREE
0910.3000	– Turmeric (curcuma)	0
0910.9100		0		BAPS	FREE
ex1001	Wheat and meslin:
0910.9900	— Other	0		BAPS	FREE
1001.9120	— Other: — Other, subject to compliance with further definition of the Ministry of Finance – Other	0		BAPS	FREE
1001.1100	— Seed	0		BAPS	FREE
1001.9100	— Seed — Other	0
1001.9920	— Other, subject to compliance with further definition of the Ministry of Finance	0		BAPS	FREE
1002.1000	– Seed
1002.9020					FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
ex1003	– Barley:
1003.1000	– Seed	0

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BAPS	FREE
	– Other:
1003.9020	— Other, subject to compliance with further definition of the Ministry of Finance	0		BAPS	FREE
ex1004	– Oats:
1004.1000	– Seed	0		BAPS	FREE
1004.9020	– Other: — Other, subject to compliance with further definition of the Ministry of	0		BAPS	FREE
1005.1000	– Seed	0		BAPS	FREE
1105.9009	— Other, subject to compliance with further definition of the Ministry of	0		BAPS	FREE
1006	Finance Rice:
1006.1001	— In retail packings of 5 kilos or less	0		BAPS	FREE
1006.1009	— Other	0		BAPS	FREE
1006.2001	— In retail packings of 5 kilos or less	0		BAPS	FREE
1006.2009	— Other	0		BAPS	FREE
1006.3001	— In retail packings of 5 kilos or less	0		BAPS	FREE
1006.3009	— Other	0		BAPS	FREE
1006.4001	— In retail packings of 5 kilos or less	0		BAPS	FREE
1006.4009	— Other	0		BAPS	FREE
ex1007	Grain sorghum:
1007.1000	– Seed	0		BAPS	FREE
1007.9020	– Other: — Other, subject to compliance with further definition of the Ministry of Finance	0		BAPS	FREE
1008.1009	— Other, subject to compliance with further definition of the Ministry of	0		BAPS	FREE
ex1008	Buckwheat, millet and canary seed; other cereals: – Buckwheat:
1008.2100	Finance – Millet: — Seed	0		BAPS	FREE
1008.2920	— Other, subject to compliance with further definition of the Ministry of
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5

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1008.4020	Finance – Quinoa (Chenopodium quinoa):	0		BAPS	FREE
1008.5020	— Other, subject to compliance with further definition of the Ministry of Finance – Triticale:	0		BAPS	FREE
1008.6020	— Other, subject to compliance with further definition of the Ministry of Finance – Other cereals:	0		BAPS BAPS	FREE FREE
1008.9020	— Other, subject to compliance with further definition of the Ministry of Finance	0
1101.0010	– In retail packings of 5 kilos or less	0		BAPS	FREE
1101.1029	subject to compliance with further definition of the Ministry of Finance
ex1102	Cereal flours other than of wheat or meslin: – Maize (corn) flour :
1102.2009	— Other, subject to compliance with further definition of the Ministry of Finance – Other:	0		BAPS	FREE
1102.9019	— Other, subject to compliance with further definition of the Ministry of Finance — Rice flour:	0		BAPS	FREE
1102.9021	— In retail packings of 5 kilos or less	0		BAPS	FREE
1102.9029	— Other	0		BAPS	FREE
1102.9041	— In retail packings of 5 kg or less	0		BAPS	FREE
1102.9049	— Other	0		BAPS	FREE
1102.9099	— Other, subject to compliance with further definition of the Ministry of Finance	0		BAPS	FREE
ex1103	Cereal groats, meal and pellets: meal:
1103.1109	— Other, subject to compliance with further definition of the Ministry of Finance	0		BAPS	FREE
1103.1319	—- Other, subject to compliance with further definition of the Ministry of Finance	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1103.1329	— Other, subject to compliance with further definition of the Ministry of Finance — Of other cereals:	0		BAPS	FREE
1103.1909	— Other, subject to compliance with further definition of the Ministry of Finance – Pellets:	0		BAPS	FREE
1103.2009	— Other, subject to compliance with further definition of the Ministry of Finance	0		BAPS	FREE

1008.4020	Finance – Quinoa (Chenopodium quinoa):	0		BAPS	FREE
ex1104	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading No. 1006; germ of cereals, whole, rolled, flaked or ground: – Rolled or flaked grains:
1104.1210	— In retail packings of 5 kilos or less	0		BAPS	FREE
1104.1229	— Other:

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0		BAPS	FREE
1104.1909	—- Other, subject to compliance with further definition of the Ministry of Finance — Of other cereals: — Other, subject to compliance with	0		BAPS	FREE
1104.2210	— In retail packings of 5 kilos or less	0		BAPS	FREE
1104.2229	—- Other, subject to compliance with further definition of the Ministry of Finance — Of maize (corn):	0		BAPS	FREE
1104.2309	— Other, subject to compliance with further definition of the Ministry of Finance — Of other cereals:	0		BAPS	FREE
1104.2909	— Other, subject to compliance with further definition of the Ministry of Finance – Germ of cereals, whole, rolled,	0		BAPS	FREE
1105	Finance Flour, meal and flakes of potatoes:
1105.1001	— In retail packings of 5 kilos or less	0		BAPS	FREE
1105.1009	— Other	0		BAPS	FREE
1105.2009	— Other	12		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2 meal and powder of the products	3a	3b	4	5
1106.1000	of Chapter 8: – Of the dried leguminous vegetables of heading 0713 – Of sago, roots or tubers of heading	0		BAPS	FREE
1106.2009	No. 0714: — Other	0		BAPS	FREE
1106.3000					FREE
1107	Malt, whether or not roasted:
1107.1000	– Not roasted	0		BAPS	FREE
1107.2000	– Roasted	0		BAPS	FREE
1108	Starches; inulin:
1108.1101	— In retail packings of 5 kilos or less	0		BAPS	FREE
1108.1109	— Other	0		BAPS	FREE

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1108.1201	— In retail packings of 5 kilos or less	0		BAPS	FREE
1108.1209	— Others	0		BAPS	FREE
1108.1309	— Other	5		BAPS	FREE
1108.1401	— In retail packings of 5 kilos or less	0		BAPS	FREE
1108.1409	— Other	0		BAPS	FREE
1108.1901	— In retail packings of 5 kilos or less	0		BAPS	FREE
1108.1909	— Other	0		BAPS	FREE
1108.2001	— In retail packings of 5 kilos or less	0		BAPS	FREE
1108.2009	— Other	0		BAPS	FREE
1109.0000	Wheat gluten, whether or not dried	0		BAPS	FREE
1201	Soya beans, whether or not broken.
1201.1000	– Seeds	0		BAPS	FREE
1201.9000	– Other	0		BAPS	FREE
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken:
1202.3000	– Seeds	0		BAPS	FREE
1202.4100	— In shell	0		BAPS	FREE
1202.4200	— Shelled, whether or not broken	0		BAPS	FREE
1203.0000	Copra	0		BAPS	FREE
1204.0000	Linseed, whether or not broken	0		BAPS	FREE
1205	Rape or colza seeds, whether or not broken :
1205.1000	– Low erucic acid rape or colza seeds	0		BAPS	FREE
1205.9000	– Other	0		BAPS	FREE
1206.0000	Sunflower seeds, whether or not broken	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1207	Other oil seeds and oleaginous fruits, whether or not broken:
1207.1000	– Palm nuts and kernels – Cotton seeds:	0		BAPS	FREE

1108.1201	— In retail packings of 5 kilos or less	0		BAPS	FREE
1207.2100	— Seed

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0		BAPS	FREE
1207.2900	— Other:	0		BAPS	FREE
1207.3000	– Castor oil seeds	0		BAPS	FREE
1207.4000	– Sesamum seeds	0		BAPS	FREE
1207.5000	– Mustard seeds	0		BAPS	FREE
1207.6000	– Safflower (Carthamus tinctorius)	0		BAPS	FREE
1207.7000	seeds – Melon seeds	0		BAPS	FREE
1207.9100	— Poppy seeds	0		BAPS	FREE
1207.9900	– -Other	0		BAPS	FREE
1208	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard:
1208.1000	– Of soya beans	0		BAPS	FREE
1208.9000	– Other	0		BAPS	FREE
1209	Seeds, fruit and spores, of a kind used for sowing: – Sugar beet seed:
1209.1001	— In packings of 10 kilos or more	0		BAPS	FREE
1209.1009	— Other	0		BAPS	FREE
1209.2101	— In packings of 10 kilos or more	0		BAPS	FREE
1209.2109	— Other	0		BAPS	FREE
1209.2209	— Fescue seed:
1209.2201 1209.2301	— In packings of 10 kilos or more	0		BAPS	FREE
1209.2309	— Other	0		BAPS	FREE
1209.2401	— Kentucky blue grass (Poa pratensis L.) seed: — In packings of 10 kilos or more	0		BAPS
1209.2501	— Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed: — In packings of 10 kilos or more				FREE
1209.2409	— Other	0		BAPS	FREE
1209.2901	— Other grass seeds in packings 10				FREE
1209.2509	— Other	0		BAPS	FREE
1209.2909	kilos or — Other	0		BAPS	FREE
1209.3000	– Seeds of herbaceous plants cultivated principally for their flowers	0		BAPS	FREE

0		BAPS	FREE
1207.2900	— Other:	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification

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Offered rate
1	2	3a	3b	4	5
	– Other:
1209.9100	— Vegetable seeds	0		BAPS	FREE
	— Other
1209.9901	— Mushroom spores	0		BAPS	FREE
1209.9909	— Other	0		BAPS	FREE
1210	Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:
1210.1000	– Hop cones, neither ground nor powdered nor in the form of pellets	0		BAPS	FREE
1210.2000	– Hop cones, ground, powdered or in the form of pellets; lupulin	0		BAPS	FREE
1211	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, powdered:
1211.2000	crushed or – Ginseng roots	0		BAPS	FREE
1211.3000	– Coca leaf	0		BAPS	FREE
1211.4000	– Poppy straw	0		BAPS	FREE
	– Other:
1211.9001	— For making broths	0		BAPS	FREE
1211.9002	— Basil, borage, all species of mints, rosemary, rue, sage and wormwood	0		BAPS	FREE
1211.9009	— Other	0		BAPS	FREE
	— Other:				FREE
1212.2910	— Used primarily in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut,	0		BAPS	FREE
1212.2920	ground or powdered — Other:	0		BAPS	FREE
	beet
1212.9200	— Locust beans (carob)	0		BAPS	FREE
1212.9100	— Sugar	0		BAPS	FREE
1212.9300	— Sugar cane

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0		BAPS	FREE
1212.9400	— Chicory roots	0		BAPS	FREE
1212.9900	— Other	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
ex1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed, or in the form of pellets: – Ground, pressed or in the form of
1213.0019	pellets: — Other, subject to compliance with further definition of the Ministry of Finance – Other:	0		BAPS	FREE
1213.0029	— Other, subject to compliance further definition of the Ministry of Finance
1214	with Swedes, mangolds, fodder roots,	0		BAPS	FREE
1214.9000	– Other	0			FREE
1301	Lac; natural gums, resins, gum- resins and balsams: – Gum Arabic
1301.2000 1301.9001	— Other — For food preparations	0 0		BAPS BAPS	FREE FREE
1301.9009	— Other			BAPS
ex1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar -agar and other	0			FREE
1302.1201	mucilages and thickeners, whether or not modified, derived from vegetable products: – Vegetable saps and extracts: – – Of liquorice: — Liquorice extract in blocks of 4 kilos or more and liquorice extract or	0		PAPS	FREE
1302.1209	containers of 3 kilos or more — Other	0		PAPS	FREE
1302.1300	hops			PAPS	FREE
1302.1901	— Other: — For food preparations	0		PAPS	FREE
1302.1909	— Other	0		PAPS	FREE
1302.2001 1302.2009	pectates: — Containing by weight 5 %or more of added sugar — Other – Mucilages and thickeners, whether or not modified, derived from vegetable products:	0 0		PAPS PAPS	FREE FREE
1302.3101

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0		PAPS	FREE
1302.3109	—
	Other	0		PAPS	FREE
	– – Mucilages and thickeners, whether or not modified, derived
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
	from locust beans, locust bean seeds or guar seeds:
1302.3201	— Modified	0		PAPS	FREE
1302.3209	— Other	0		PAPS	FREE
	– – Other:
1302.3901	— Modified	0		PAPS	FREE
1302.3909	— Other	0		PAPS	FREE
1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):
1401.1000	– Bamboos	0		PAPS	FREE
1401.2000	– Rattans	0		PAPS	FREE
1401.9000	– Other	0		PAPS	FREE
1404	Vegetable products not elsewhere specified or included:
1404.2000	– Cotton linters	0		PAPS	FREE
	– Other:
1404.9001	— Teazel-heads	0		PAPS	FREE
1404.9009	— Other	0		PAPS	FREE
1501	Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
1501.1011	— For food preparations	0		BAPS	FREE
1501.1019	— Other	0		BAPS	FREE
	– Other pig fat:
	— For food preparations

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0		BAPS
1501.2019	— Other	0		BAPS	FREE
	— Other:
1501.2021					FREE
1501.2029	— Other	0		BAPS	FREE
1501.9011		0
1501.9021	— For food preparations	0
1501.9019	— Other	0		BAPS	FREE
	— Other:
				BAPS	FREE
1501.9029	— Other	0		BAPS	FREE
1502	Fats of bovine animals, sheep or goats, other than those of heading 1503: – Tallow:
1502.1010	— For food preparations	0		BAPS	FREE
1502.1090	— Other	0		BAPS	FREE
	– Other:
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
	— Bone fat and fats obtained from waste
1502.9010	—For food preparations	0		BAPS	FREE
1502.9020	— Other	0		BAPS	FREE
	— Other:
1502.9030	— For food preparations	0		BAPS	FREE
1502.9090	— Other	0		BAPS	FREE
1503	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared:
1503.0001	– For food preparations	0		BAPS	FREE
1503.0009	– Other	0		BAPS	FREE
1505.0000	Wool grease and fatty substances derived therefrom (including	0		BAPS	FREE
1506	lanolin) Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
1506.0001	– Animal oils and their fractions	0		BAPS	FREE
1506.0009	– Other	0		BAPS	FREE
1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified: – Crude oil, whether or not
1507.1001	degummed: — For food preparations	0		BAPS	FREE
1507.1009	— Other	0		BAPS	FREE
1507.9001	— For food preparations	0		BAPS	FREE
1507.9009 1508	— Other Ground-nut oil and its fractions,	0		BAPS	FREE
1508.1001	chemically modified: – Crude oil: — For food preparations — Other	0		BAPS	FREE
1508.9001	— For food preparations	0
1508.1009		0		BAPS	FREE
1508.9009	— Other	0		BAPS	FREE
1509 1509.1001	Olive oil and its fractions, whether or not refined, but not chemically modified: – Virgin: — For food preparations	0		BAPS BAPS	FREE
1509.1009 1509.9001	— Other — For food preparations	0
1509.9009	— Other	0		BAPS	FREE
1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1510.0001	– For food preparations	0		BAPS	FREE
1510.0009	– Other	0		BAPS	FREE
1511	Palm oil and its fractions, whether or not refined, but not chemically modified: – Crude oil:
1511.1001	— For food preparations	0		BAPS	FREE
1511.1009	— Other	0		BAPS

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FREE
	– Other:
1511.9001	— For food preparations	0		BAPS	FREE
1511.9009	— Other	0		BAPS	FREE
1512	Sunflower-seed, safflower or cotton-seed oil and their fractions, whether or not refined, but not chemically modified: – Sunflower-seed or safflower oil and their fractions:
1512.1101	— For food preparations	0		BAPS	FREE
1512.1109	— Other	0		BAPS	FREE
	— Other:
1512.1901	— For food preparations	0		BAPS	FREE
1512.1909	— Other	0		BAPS	FREE
	– Cotton-seed oil and its fractions: — Crude oil, whether or not gossypol has been removed:
1512.2101	— For food	0		BAPS	FREE
1512.2109	—	0		BAPS	FREE
	preparations Other — Other:
1512.2901	— For food preparations	0		BAPS	FREE
1512.2909	—			BAPS
1513	Coconut (cobra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: – Coconut (cobra) oil and its fractions:
1513.1101	— For food preparations	0		BAPS	FREE
	Other	0			FREE
	— Other:
1513.1901	— For food preparations			BAPS
1513.1909	—	0
	Other				FREE
	– Palm kernel or babassu oil and	0		BAPS	FREE
				BAPS
	— Other
1513.2101	— For food	0		BAPS
1513.2109

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	— Other:
	preparations				FREE
		0			FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1513.2901	— For food preparations	0		BAPS	FREE
1513.2909	— Other	0		BAPS	FREE
1514	Rape, colza or mustard oil and their fractions whether or not refined, but not chemically modified: – Low erucic acid rape or colza oil
1514.1101	— Crude oil: — For food preparations	0		BAPS	FREE
1514.1109	— Other	0		BAPS	FREE
	— Other:
1514.1901	— For food preparations	0		BAPS	FREE
1514.1909	— Other	0		BAPS	FREE
	– Other:
	— Crude oil:
1514.9101	— For food preparations	0		BAPS	FREE
1514.9109	— Other	0		BAPS	FREE
	— Other:
1514.9901	— For food preparations	0			FREE
1514.9909	— Other	0		BAPS	FREE
1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: – Linseed oil and its fractions:
				BAPS
1515.1100 1515.1900	— Crude oil — Other – Maize (corn) oil and its fractions:

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0 0		BAPS BAPS	FREE FREE
	— Crude oil:
1515.2101	— For food preparations	0		BAPS	FREE
1515.2109	— Other	0		BAPS	FREE
	— Other:
1515.2901	— For food preparations	0		BAPS	FREE
1515.2909	— Other	0		BAPS	FREE
1515.3000	– Castor oil and its fractions	0		BAPS	FREE
	– Sesame oil and its fractions:
1515.5001	— For food preparations	0		BAPS	FREE
1515.5009	— Other	0		BAPS	FREE
	– Other:
1515.9001	— For food preparations	0			FREE
	— Other	0		BAPS	FREE
ex1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, reesterified or elaidinised, whether or not refined, but not further prepared: – Animal fats and oil and their
				BAPS
1515.9009
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1516.1009	— Other	0

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BAPS	FREE
1516.2001	– Vegetable fats and oils and their fractions:
	— Soya-bean oil	0		BAPS	FREE
1516.2002	— Cotton-seed oil	0		BAPS	FREE
1516.2003	— Hydrogenated oils (having the character of waxes, for example opal wax)	0		PAPS	PAPS
1516.2009	— Other	0		BAPS	FREE
ex1517	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
1517.1001	margarine: — Containing more than 10 %but not more than 15 %by weight of milkfat	0	90	PAPS	*
1517.9002 1517.9003	– Other: — Containing more than 10 %but not more than 15 %by weight of milk fats — Edible mixtures of fluid soya-bean	0 0	90	PAPS BAPS	* FREE
1517.9004	oil and cotton-seed oil — Edible mixture of other fluid	0		BAPS	FREE
	vegetable oils — Edible mixtures of animal or vegetable fats and oils for use as	0			FREE
1517.9005	mould release preparations			PAPS
1517.9009	— Other	0		BAPS	FREE
1518.0000	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti,	0		PAPS	FREE
1520.0000 1521		0		PAPS	FREE
1521.1000	– Vegetable waxes	0		PAPS PAPS	FREE FREE
1521.9000	– Other	0		PAPS	FREE
1522.0000 1701	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes Cane or beet sugar and chemically	0
1701.1200	– Raw sugar not containing added flavouring or colouring matter: — Beet sugar	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1701.1300	— Cane sugar specified in Subheading Note 2 to this Chapter	0		BAPS	FREE
1701.1400	— Other beet sugar – Other:	0		BAPS	FREE
1701.9101	— Containing added flavouring or colouring matter: — Cube sugar in retail packings of 5 kilos or less	0		BAPS	FREE
1701.9102	— Cube sugar in other packings	0		BAPS	FREE
1701.9103	— Granulated sugar in retail packings of 5 kilos or less	0		BAPS	FREE
1701.9104	— Granulated sugar in other packings	0		BAPS	FREE
1701.9105	— Soft brown sugar	0		BAPS	FREE
1701.9106	— Castor sugar	0		BAPS	FREE
1701.9107	— Candy sugar	0		BAPS	FREE
1701.9109	— Other	0		BAPS	FREE
	— Other:
1701.9901	— Cube sugar in retail packings of 5 kilos or less	0		BAPS	FREE
1701.9902	— Cube sugar in other packings	0		BAPS	FREE
1701.9903	— Granulated sugar in retail	0		BAPS	FREE

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1701.9904	packings of 5 kilos or less — Granulated sugar in other packings	0		BAPS	FREE
1701.9905	— -Soft brown sugar	0		BAPS	FREE
1701.9906	— Castor sugar	0		BAPS	FREE
1701.9907	— Candy sugar	0		BAPS	FREE
1701.9909	—
1702.1900	lactose, calculated on the dry matter — Other	0		BAPS	FREE
1702.2000	– Maple sugar and maple syrup	0		BAPS	FREE
1702.3002	flavouring or colouring matter — Syrup	0		BAPS	FREE
1702.3009	— Other	0		BAPS	FREE
1702.4001	— Glucose, not containing added flavouring or colouring matter	0		BAPS	FREE
1702.4002	— Syrup	0		BAPS
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1702.4009	— Other	0		BAPS	FREE
1702.5000	– Chemically pure fructose	0		PAPS	FREE
1702.6000	– Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar	0			FREE
1702.9001	containing in the dry state 50 %by weight of fructose: — Artificial honey, also whether or not mixed with natural honey — Syrup	0		BAPS	FREE
1702.9002		0		BAPS	FREE
1702.9003					FREE
1702.9004	— Chemically pure maltose	0		PAPS	PAPS
1702.9009	— Other	0		BAPS	FREE
ex1703	Molasses resulting from the extraction or refining of sugar: – Cane molasses:
1703.1002	— Flavoured or coloured	0		BAPS	FREE
1703.1009	— Other	0		BAPS	FREE
1703.9009	– Other: — Other	0		BAPS	FREE
1704 1704.1000	Sugar confectionery (including white chocolate), not containing cocoa: –

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Chewing gum, whether or not sugar-coated	20		PAPS	FREE
1704.9001	— Paste of powdered almonds with added sugar, and persipan (imitations of powdered almond paste), in units of 5 kg or more	0		PAPS	FREE
1704.9002	— Paste of powdered almonds, with added sugar, and persipan (imitations of powdered almond paste), in units of less than 5 kg	20		PAPS	FREE
1704.9003	— Moulded ornamental sugar	20		PAPS	FREE
1704.9004	— Liquorice, with sugar and liquorice preparations	20		PAPS	FREE
1704.9005	— Sugar bonbons, sweet tablets (lozenges), n.e.s	20		PAPS	FREE
1704.9006	— Caramels	20		PAPS	FREE
1704.9007	— Preparations of gum Arabic	20		PAPS	FREE
1704.9008	— Sugar confectionery not containing gluten nor protein specially prepared for allergy- and metabolism disorder	0		PAPS	FREE
1704.9009	— Other	20		PAPS	FREE
1801.0000	Cocoa beans, whole or broken, raw or roasted	0		BAPS	FREE
1802.0000	Cocoa shells, husks, skins and other cocoa waste	0		BAPS	FREE
1803	Cocoa paste, whether or not defatted:
1803.1000	– Not defatted	0		PAPS	FREE
1803.2000	– Wholly or partly defatted	0		PAPS	FREE
1804.0000	Cocoa butter, fat and oil	0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1805	Cocoa powder, not containing added sugar or other sweetening matter:
1805.0001	– In retail packings of 5 kilos or less	0		PAPS	FREE
1805.0009	– Other	0		PAPS	FREE
1806	Chocolate and other food preparations containing cocoa: – Cocoa powder, containing added sugar or other sweetening matter:
1806.1001	— For the manufacture of beverages	10		PAPS	FREE

Chewing gum, whether or not sugar-coated	20		PAPS	FREE
1806.1009	— Other	10		PAPS	FREE
1806.2001	– Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: — Paste of nougat in blocks of 5 kilos	0		PAPS	FREE
1806.2002	or more — Powder for making desserts

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0		PAPS	FREE
1806.2003	— Cocoa powder, excluding products of heading 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening	10	129	PAPS	*
1806.2004	substances — Cocoa powder, excluding products of heading 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances	10	47	PAPS	*
1806.2005	— Other preparations, excluding products of heading 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder	10	129	PAPS	*
1806.2006	— Other preparations, excluding products of heading 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder	10	47	PAPS	*
1806.2009	— Other	10		PAPS	FREE
1806.3101	— Filled chocolate in blocks, slabs or	10	54	PAPS	*
1806.3109	bars — Other	10	54	PAPS	*
1806.3201	— Chocolate composed solely of cocoa paste, sugar and not more than 30% of cocoa butter, in slabs and	10		PAPS	FREE
1806.3202	bars. — Chocolate containing cocoa butter and milk powder, in slabs or bars.	10	50	PAPS	*
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1806.3203	— Imitation chocolate in slabs or	10	47	PAPS	*
1806.3209	bars — Other	10	22	PAPS	*
1806.9011	beverages: — Prepared substances for beverages, with a basis of goods of headings 0401 to 0404, containing by weight 5% or more of cocoa powder calculated on a totally defatted basis, n.e.s., sugar or other sweetening matter, in addition to other minor	10	22	PAPS	*
1806.9012	ingredients and flavouring matter — Prepared substances for beverages, containing cocoa together with proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated	10		PAPS	FREE
1806.9019	fatty acids and flavouring matter — Other	10		PAPS	FREE
1806.9021	— Powder for making desserts;

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0		PAPS	FREE *
1806.9022	puddings and soups — Food specially prepared for infants and for dietetic purposes	0	19	PAPS
1806.9023	— Easter eggs	20	51	PAPS	*
1806.9024	— Ice-cream sauces and dips	20	47	PAPS	*
1806.9026	caramels and jellies — Chocolate creams (konfekt)	20	51	PAPS	*
1806.9027	— Breakfast cereals	20		PAPS	FREE
1806.9028	— Cocoa powder, excluding products of heading 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other	20	139	PAPS	*
1806.9029	substances — Cocoa powder, excluding products of heading 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances	20	50 50	PAPS	*
1806.9039	— Other Malt extract; food preparations of flour, groats, meal, starch or malt	20		PAPS	*
1901	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
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1901.1000	– Preparations for infant use, put up for retail sale – Mixes and doughs for the preparation of bakers' wares of	0		PAPS	FREE
1901.2011	of heading 1905.1000			PAPS
1901.2012	— For the preparation of gingerbread and the like of heading 1905.2000	0	25	PAPS	*
1901.2013	— For the preparation of sweet biscuits of headings 1905.3011 and 1905.3029, including cookies	0	20	PAPS	*
1901.2014	— For the preparation of ginger snaps of heading 1905.3021	0	35	PAPS	*
1901.2015	— For the preparation of waffles and	0	12	PAPS	*

0		PAPS	FREE *
1806.9022	puddings and soups — Food specially prepared for infants and for dietetic purposes	0	19	PAPS
1901.2016	wafers of heading 1905.3030 — For the preparation of rusks, toasted bread and similar toasted	0	15	PAPS	*
1901.2017	products of heading 1905.4000 — For the preparation of bread of heading 1905.9011 with filling based on butter or other dairy products	0	47	PAPS	*
1901.2018	— For the preparation of bread of heading 1905.9019	0	6	PAPS PAPS	* *
1901.2019 1901.2021	— For the preparation of plain biscuits of heading 1905.9020 — For the preparation of savoury and	0 0	5	PAPS	FREE
1901.2022	salted biscuits of heading 1905.9030 — For the preparation of cakes and	0	40	PAPS	*
190

Page 166 in PDF1.2023 | pastry of heading 1905.9040 — Mixes and doughs, containing meat, for the preparation of pies, including pizza, of heading | 0 | 99 | PAPS | * |
| 1901.2024 | 1905.9051 — Mixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of | 0 | 67 | PAPS | * |
| 1901.2025 | heading 1905.9059 — For the preparation of snacks, such as flakes, screws, rings, cones, sticks, and the like | 0 | | PAPS | FREE |
| 1901.2029 | — For the preparation of products of heading 1905.9090 — Other: | 0 | 52 | PAPS | * |
| 1901.2031 | — For the preparation of crispbread of heading 1905.1000 | 0 | | PAPS | FREE |
| 1901.2032 | — For the preparation of gingerbread and the like of heading 1905.2000 | 0 | | PAPS | FREE |
| 1901.2033 | — For the preparation of sweet biscuits of headings 1905.3011 and 1905.3029, including cookies | 0 | | PAPS | FREE |
| 1901.2034 | — For the preparation of ginger snaps of heading 1905.3021 | 0 | | PAPS | FREE |
| 1901.2035 | — For the preparation of waffles and wafers of heading 1905.3030 | 0 | | PAPS | FREE |
| 1901.2036 | — For the preparation of rusks, toasted bread and similar toasted products of heading 1905.4000 | 0 | | PAPS | FREE |
| 1901.2037 | — For the preparation of bread of heading 1905.9011 with filling based on butter or other dairy products | 0 | | PAPS | FREE |

| Icelandic customs tariff 2012 | Description of products | MFN- rate of duty, ad valorem | MFN- rate of duty, specific| Classification | Offered rate |

| 1 | 2 | 3a | 3b | 4 | 5 |
| 1901.2038 | — For the preparation of bread of heading 1905.9019 | 0 | | PAPS | FREE |
| 1901.2039 | — For the preparation of plain biscuits of heading 1905.9020 | 0 | | PAPS | FREE |
| 1901.2041 | — For the preparation of savoury and salted biscuits of heading 1905.9030 | 0 | | PAPS | FREE |
| 1901.2042 | — For the preparation of cakes and pastry of heading 1905.9040 | 0 | | PAPS | FREE |
| 1901.2043 | — Mixes and doughs, containing meat, for the preparation of pies, including pizza, of heading | 0 | | PAPS | FREE |
| 1901.2044 | 1905.9051 — Mixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of | 0 | | PAPS | FREE |
| 1901.2045 | heading 1905.9059 — For the preparation of snacks, such as flakes, screws, rings, cones, sticks, and the like | 0 | | PAPS | FREE |
| 1901.2049 | — For the preparation of products of heading 1905.9090 – Other: | 0 | | PAPS | FREE |
| | — Substances for the manufacture of beverages: | | | | |
| 1901.9011 | — Prepared substances for beverages, with a basis of goods of headings 0401 to 0404, not containing cocoa or containing by weight less than 5% of cocoa calculated on a totally defatted basis, n.e.s., added sugar or other sweetening matter, in addition to | 0 |

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PAPS	FREE
1901.9019	flavouring matter — Other	0		PAPS	FREE
1901.9020	— Other	0		PAPS
ex1902	Pasta, whether or not cooked or stuffed( with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or				FREE
1902.1100	otherwise prepared: — Containing eggs	0	13	PAPS	*
1902.1900	— Other	0		PAPS	FREE
1902.2011	— In a proportion exceeding 20% by weight	0		PAPS	FREE
1902.2019	— Other	0		PAPS	FREE
1902.2022	or mixtures thereof: — Containing 3% up to and including 20% by weight of sausages, meat, meat offal or blood or mixtures thereof — Stuffed with cheese:	0	52	PAPS	*
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1902.2031	— Containing more than 3% by weight of cheese	0	45	PAPS	*
1902.2039	— Other	0		PAPS	FREE
1902.2042	— Containing a total of 3% up to and including 20% by weight of meat and cheese	0	52	PAPS	*
1902.2049	— Other	0		PAPS	FREE
1902.2050	— Other	0		PAPS	FREE
1902.3010	— With fish, crustaceans, molluscs and other aquatic invertebrates — With sausages, meat, meat offal or	0		PAPS	PAPS
1902.3021	blood or mixtures thereof: — In a proportion of 3% up to and including 20% by weight	0	52	PAPS	*
1902.3029	— Other	0		PAPS	PAPS
1902.3031	— In a proportion exceeding 3% by	0	45	PAPS	*
1902.3039	weight — Other	0		PAPS	PAPS
1902.3049 1902.3050	including 20% by weight, total — Other — Other

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0 0		PAPS PAPS	FREE
					FREE
1902.4010	– Couscous: — With fish, crustaceans, molluscs and other aquatic invertebrates — With sausages, meat, meat offal or	0		PAPS	FREE
1902.4021	blood or mixtures thereof: — In a proportion of 3% up to and including 20% by weight	0	52	PAPS	*
1902.4029	— Other	0		PAPS	FREE
1902.4030	— Other	0		PAPS	FREE
1903	Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms:
1903.0001	– In retail packings of 5 kilos or less	13		PAPS	FREE
1903.0009	– Other	13		PAPS	FREE
1904	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, pre-cooked
1904.1001	cereal products: — Snacks, such as flakes, screws, rings, cones, sticks, and the like	7,5		PAPS	FREE
1904.1002	— Breakfast cereals	0		PAPS	FREE
1904.1009		7,5		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1904.2001	— Based on swelled cereals or roasted cereals or products of cereals	7,5		PAPS	FREE
1904.2009	— Other	7,5		PAPS	FREE
1904.3001	— Containing meat in a proportion of 3% up to and including 20% by weight	7,5	52	PAPS	*
1904.3009	— Other	7,5		PAPS	FREE
1904.9001 1904.9009	— Containing meat in a proportion of 3% up to and including 20% by weight — Containing meat in a proportion of	7,5 7,5	52	PAPS	* FREE
1905	3% up to and including 20% by weight 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:

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PAPS
	– Sweet biscuits; waffles and wafers:
1905.3110	— Coated or covered with chocolate	20	20		*
1905.3120	— Not containing gluten nor specially prepared for allergy- and metabolism disorder — Other:	0	23	PAPS	*
1905.3131 1905.3132 1905.3139	—- Ginger snaps —- Sweet biscuits and cookies, containing less than 20% of sugar	20 20 20	38 23 23	PAPS PAPS PAPS	* * *
1905.3201	—- Other sweet biscuits and cookies — Waffles and wafers: — Coated or covered with chocolate	20	19	PAPS	*
1905.3209	or with fondants containing cocoa — Other	20	13	PAPS
1905.4000	– Rusks, toasted bread and similar toasted products	20		PAPS	*
1905.9011	— Bread: — With a filling consisting essentially of butter or other dairy products (for example, garlic butter)	20	47	PAPS	*
1905.9019	— Other	20	6	PAPS	*
1905.9021	— Plain biscuits: — Not containing gluten nor protein specially prepared for allergy- and	0	5	PAPS	*
1905.9029	metabolism disorder — Other	20	5	PAPS	*
1905.9030	— Savoury and salted biscuits	20		PAPS	FREE
1905.9041	— Not containing gluten nor protein specially prepared for allergy- and metabolism disorder	0	43	PAPS	*
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
1905.9049	— Other	20	43	PAPS	*
1905.9051	— Containing meat	20	99	PAPS	*
1905.9059	— Other	20	68	PAPS	*
1905.9060	— Snacks, such as flakes, screws, rings, cones, sticks, and the like	20		PAPS	FREE
1905.9090	— Other	20

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55	PAPS	*
ex2001	Vegetable, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
2001.1000	– Cucumbers and gherkins	0		BAPS	FREE
2001.9001	— Sweet corn (Zea mays var. saccharata)	0		PAPS	FREE
2001.9002	— Yams, sweet potatoes and similar edible parts of plants containing5% or more by weight of starch	0		BAPS	FREE
2001.9005	— Onion	0		BAPS	FREE
2001.9009	— Other	0		BAPS	FREE
2002 2002.1000	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
2002.9001	– Tomatoes, whole or in pieces – Other: — Purée	0 0		BAPS PAPS	FREE FREE
2002.9009	— Other	0		PAPS	FREE
2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:
2003.1000	– Mushrooms of the genus Agaricus	0		BAPS	FREE
2003.9000	– Other	0		BAPS	FREE
ex2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen:
2004.1001	— Flour, meal or flakes	15		PAPS	FREE
2004.9001	– Other vegetables and mixtures of vegetables: — Sweet corn (Zea mays var.	0		PAPS	FREE
2004.9002	saccharata) — Globe artichokes	0		BAPS	FREE
2004.9003	— Green or black olives	0		BAPS	FREE
2004.9004	— Green peas and beans	0		BAPS	FREE
2004.9005	— Preparations with a basis of flours of leguminous plants	0		BAPS	FREE
2004.9009	— Other	0		BAPS	FREE
ex2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen:
2005.1000	– Homogenised vegetables	0		BAPS	FREE
2005.2001	— Flour, meal or flakes	15		PAPS	FREE
2005.4000	– Peas (Pisum sativum)	0			FREE
2005.5100	— Beans, shelled	0		BAPS	FREE

55	PAPS	*
ex2001	Vegetable, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
2005.5900	— Other	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2005.6000	– Asparagus	0		BAPS	FREE
2005.7000	– Olives	0

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BAPS	FREE
2005.8000	vegetables: – Sweet corn (Zea mays var. saccharata)	0		PAPS	FREE
2005.9100	— Bamboo shoots	0		BAPS	FREE
2005.9909	— Other	0		BAPS	FREE
2006	Fruit, nuts, fruit-peel other parts of plants, preserved by sugar (drained, glacé or crystallised) – Frozen vegetables:
2006.0011	— Sweet corn ( Zea mays var.	0		PAPS	FREE
2006.0012	saccharata — Asparagus	0		BAPS	FREE
2006.0019	— Other	0		BAPS	FREE
2006.0021	— Sweet corn ( Zea mays var. saccharata )	0		PAPS	FREE
2006.0022	— Asparagus	0		BAPS	FREE
2006.0023	— Pimento	0		BAPS	FREE
2006.0029	— Other	0		BAPS	FREE
2006.0030	– Other	0		BAPS	FREE
2007	Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut
2007.1000	sugar or other sweetening matter: – Homogenised preparations – Other:	0		PAPS	FREE
2007.9100	— Citrus fruit	0		PAPS	FREE
2007.9900	— Other	0		PAPS	FREE
2008.1900	— Other, including mixtures
2008.2009	— Other	0		BAPS	FREE
2008.3001				BAPS	FREE
2008.3009	— Other	0		BAPS	FREE
2008.4001	— Citrus fruit soups and porridge – Pears: — Pear soups and porridge	0 0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2008.4009	— Other	0		BAPS	FREE
2008.5001	— Apricots soups and porridge	0		BAPS	FREE
2008.5009

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— Other	0		BAPS	FREE
	– Cherries:
2008.6001	— Cherry soups and porridge	0		BAPS	FREE
2008.6009	— Other	0		BAPS	FREE
2008.7001	— Peach soups and porridge	0		BAPS	FREE
2008.7009	— Other	0		BAPS	FREE
2008.8001	— Strawberry soups and porridge	0		BAPS	FREE
2008.8009	— Other	0		BAPS	FREE
2008.9100	macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea): — Palm hearts	0		PAPS
2008.9301	— Soups and porridge of fruit — Other	0		BAPS	FREE FREE
2008.9309		0		BAPS	FREE
2008.9701	— Soups and porridge of fruit	0		BAPS	FREE
2008.9709	— Other	0		BAPS	FREE
2008.9901	— Soups and porridge of fruit	0		BAPS	FREE
2008.9902	— Maize (corn), other than sweet corn ( Zea mays var., saccharata)	0		PAPS	FREE
2008.9909	— Other	0		BAPS	FREE
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added
2009.1110	sugar or other sweetening matter: — Unfermented and not containing sugar, in containers of 50 kg or more — Prepared beverages:	0		BAPS	FREE
2009.1121	—- In disposable packings of steel	20		BAPS	FREE
2009.1122	—- In disposable packings of aluminium	20		BAPS
2009.1123	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE FREE
2009.1124	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.1125	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.1126	—- In disposable packings of	20			FREE
2009.1129	plastics, not coloured —- Other	20		BAPS BAPS	FREE
2009.1190	— Other	20		BAPS	FREE

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value not exceeding 20:
2009.1210	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2009.1221	—- In disposable packings of steel	20		BAPS	FREE
2009.1222	—- In disposable packings of aluminium	20		BAPS	FREE
2009.1223	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.1224	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.1225	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.1226	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.1229	—- Other	20		BAPS	FREE
2009.1290	— Other	20		BAPS	FREE
2009.1910	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
2009.1921	—- In disposable packings of steel —- In disposable packings of	20 20		BAPS BAPS	FREE
2009.1922	aluminium				FREE
2009.1923 2009.1924	—- In disposable packings of glass exceeding 500 ml . —- In disposable packings of glass	20 20		BAPS BAPS	FREE FREE
2009.1925	not exceeding 500 ml —- In disposable packings of	20		BAPS	FREE
2009.1926	plastics,coloured —- In disposable packings of plastics, not coloured	20
2009.1929	—- Other	20		BAPS	FREE
2009.1990	— Other	20		BAPS	FREE
2009.1910	— Unfermented and not containing sugar, in containers of 50 kg or more — Prepared beverages:	0		BAPS	FREE
2009.1921	—- In disposable packings of steel	20		BAPS	FREE
2009.1922	—- In disposable packings of aluminium	20		BAPS	FREE
2009.1923	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE

value not exceeding 20:
2009.1210	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
2009.1924	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.1925	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.1926	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.1990	— Other	20		BAPS
2009.2110	— Unfermented and not containing sugar, in containers of 50 kg or more

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0		BAPS	FREE
	— Prepared beverages:
2009.2121	—- In disposable packings of steel	20		BAPS	FREE
2009.2122	—- In disposable packings of aluminium	20		BAPS	FREE
2009.2123	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2009.2124	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.2125	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.2126	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.2129	—- Other	20		BAPS	FREE
2009.2190	— Other	20		BAPS	FREE
	— Other:
2009.2910	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
	— Prepared beverages:
2009.2921	—- In disposable packings of steel	20		BAPS	FREE
2009.2922	—- In disposable packings of aluminium	20		BAPS	FREE
2009.2923	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.2924	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.2925	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.2926	—- In disposable packings of	20
2009.2929	—- Other	20			FREE
2009.2990	— Other	20		BAPS	FREE
	– Juice of any other single citrus fruit:
	— Of a Brix value not exceeding 20:

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2009.3110	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
2009.3121	—- In disposable packings of steel	20		BAPS	FREE
2009.3122	—- In disposable packings of aluminium	20		BAPS	FREE
2009.3123	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.3124	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.3125	—- In disposable packings of plastics,coloured —- In disposable packings of	20		BAPS	FREE
2009.3126	plastics, not coloured	20		BAPS BAPS	FREE FREE
2009.3129	—- Other	20
2009.3190	— Other	20		BAPS
2009.3910 2009.3921 2009.3922 2009.3923 2009.3924	— Other: — Unfermented and not containing more —- In disposable packings of steel —- In disposable packings of aluminium —- In disposable packings of glass In disposable	0 20 20 20 20		BAPS BAPS BAPS BAPS BAPS	FREE FREE FREE FREE
2009.3926	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2009.3929	—- Other	20		BAPS	FREE
2009.3990	— Other	20		BAPS	FREE
2009.4110	— Of a Brix value not exceeding 20: — Unfermented and not containing sugar, in containers of 50 kg or more — Prepared beverages:	0		BAPS	FREE
2009.4121	—- In disposable packings of steel	20		BAPS	FREE
2009.4122	—- In disposable packings of aluminium	20

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BAPS	FREE
2009.4123	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.4124	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.4125	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.4126	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.4129	—- Other	20		BAPS	FREE
2009.4190	— Other	20		BAPS	FREE
2009.4910	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
2009.4921	—- In disposable packings of steel	20		BAPS	FREE
2009.4922	—- In disposable packings of	20		BAPS	FREE
2009.4923	aluminium —- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.4924	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.4925	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.4926	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.4929	—- Other	20		BAPS	FREE
2009.4990	— Other				FREE
2009.5010	– Tomato juice:
2009.5022	— In disposable packings of aluminium	20		BAPS	FREE
2009.5023	— In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.5024	— In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.5025	— In disposable packings of plastics,coloured	20		BAPS	FREE
2009.5026	— In disposable packings of plastics,	20		BAPS	FREE
2009.5029	not coloured — Other	20		BAPS	FREE
2009.5090	— Other	20		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2

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3a	3b	4	5
2009.6110	— Unfermented and not containing sugar, in containers of 50 kg or more — Prepared beverages:	0		BAPS	FREE
2009.6121	—- In disposable packings of steel	20		BAPS	FREE
2009.6122	—- In disposable packings of aluminium	20		BAPS	FREE
2009.6123	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.6124	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.6125	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.6126	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.6129	—- Other	20		BAPS	FREE
2009.6190	— Other	20		BAPS	FREE
2009.6910	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
2009.6921	—- In disposable packings	20			FREE
2009.6922	—- In disposable packings of steel of	20		BAPS BAPS	FREE
2009.6923	aluminium			BAPS	FREE FREE
2009.6924	—- In disposable packings of glass exceeding 500 ml . —- In disposable packings of glass	20 20		BAPS
2009.6925	not exceeding 500 ml —- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.6926	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.6929	—- Other	20		BAPS	FREE
2009.6990	— Other	20		BAPS	FREE
2009.7110	— Of a Brix value not exceeding 20: — Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
2009.7121	—- In disposable packings of steel	20		BAPS	FREE
2009.7122	—- In disposable packings of aluminium	20		BAPS	FREE
2009.7123	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.7124	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.7125	—- In disposable packings of plastics,coloured	20		BAPS	FREE

3a	3b	4	5
2009.6110	— Unfermented and not containing sugar, in containers of 50 kg or more — Prepared beverages:	0		BAPS	FREE
2009.7126	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.7129	—- Other	20		BAPS	FREE
2009.7190	— Other	20		BAPS	FREE
2009.7910	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
2009.7921

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—- In disposable packings of steel	20		BAPS	FREE
2009.7922	—- In disposable packings of aluminium	20		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2009.7923	—- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.7924	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.7925	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.7926	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.7929	—- Other	20		BAPS	FREE
2009.7990	— Other	20		BAPS	FREE
2009.8110	macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice: — Unfermented and not containing sugar, in containers of 50 kg or more — Prepared beverages:	0		BAPS	FREE
2009.8121	—- In disposable packings of steel of	20		BAPS	FREE
2009.8122	—- In disposable packings	20		BAPS	FREE
2009.8123	aluminium —- In disposable packings of glass exceeding 500 ml .	20		BAPS	FREE
2009.8124	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
2009.8125	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.8126	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.8129	—- Other	20		BAPS	FREE
2009.8190	— Other	20		BAPS	FREE
2009.8910	— Unfermented and not containing sugar, in containers of 50 kg or more — Prepared beverages:	0		BAPS	FREE
2009.8921	—- In disposable packings of steel	20		BAPS	FREE
2009.8923	aluminium —- In disposable packings of glass exceeding 500 ml .	20		BAPS
2009.8924	—- In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE FREE

—- In disposable packings of steel	20		BAPS	FREE
2009.7922	—- In disposable packings of aluminium	20		BAPS	FREE
2009.8925	—- In disposable packings of plastics,coloured	20		BAPS	FREE
2009.8926	—- In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.8929	—- Other	20		BAPS	FREE
2009.8990

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— Other	20		BAPS	FREE
	– Mixtures of juices
2009.9010	— Unfermented and not containing sugar, in containers of 50 kg or more	0		BAPS	FREE
2009.9021	— Prepared beverages: — In disposable packings
2009.9023	of steel	20		BAPS	FREE FREE
2009.9022	— In disposable packings of aluminium — In disposable packings of glass	20 20		BAPS BAPS	FREE
2009.9024	exceeding 500 ml . — In disposable packings of glass not exceeding 500 ml	20		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2009.9025	— In disposable packings of plastics,coloured	20		BAPS	FREE
2009.9026	— In disposable packings of plastics, not coloured	20		BAPS	FREE
2009.9029	— Other	20		BAPS	FREE
2009.9090	—
	Other	20		BAPS	FREE
2101 2101.1100	Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: – Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: — Extracts, essences and concentrates — Preparations with a basis of extracts, essences or concentrates or	20		PAPS	FREE FREE
2101.1201	with a basis of coffee: — Containing by weight 1.5 %or more of milkfat, 2.5 %or more of milk protein, 5 %or more of sugar or 5 %or more of starch	20		PAPS
21

Page 180 in PDF01.1209 | — Other | 20 | | PAPS | FREE |
| 2101.2001 | of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: — Containing by weight 1.5 %or more of milkfat, 2.5 %or more of | 20 | | PAPS | FREE |
| 2101.2009 | 5 %or more of starch — Other – Roasted chicory and other roasted | 20 | | PAPS | FREE |
| | coffee substitutes, and extracts, essences and concentrates thereof: | | | | |
| | excluded roasted chicory, extracts, essences and concentrates of other roasted coffee substitutes, excluded roasted chicory — | 20 | | PAPS | |
| 2101.3009 2102 | Other Yeasts (active or inactive); other | | | | FREE |
| 2102.1001 | single-cell micro-organisms, dead (but not including vaccines of heading No. 3002); prepared baking powders: – Active yeasts: — Other than for baking of bread, excluded yeasts for use in animal | 0 | | PAPS | FREE |
| 2102.1009 | fodder — Other | 0 | | PAPS | FREE |
| 2102.2001 | – Inactive yeasts; other single-cell micro-organisms, dead: | | | | FREE |
| | — Inactive yeasts — Dead, single-cell algae | 0 | | PAPS | |
| 2102.2002 | — For use in animal | 0 0 | | PAPS PAPS | FREE |
| | fodder | | | | FREE |
| 2102.2003 | | | | | |

| Icelandic customs tariff 2012 | Description of products | MFN- rate of duty, ad valorem | MFN- rate of duty, specific [[DOC_PAGE_MARKE

Page 181 in PDF

R_182]]	Classification	Offered rate
1	2	3a	3b	4	5
2102.2009	— Other	0		PAPS	FREE
2102.3001	— In retail packings of 5 kg or less	0		PAPS	FREE
2102.3009	— Other	0		PAPS	FREE
2103	Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
2103.1000	– Soya sauce	0		PAPS	FREE
2103.2000	– Tomato ketchup and other tomato sauces – Mustard flour and meal and prepared mustard:	0		PAPS	FREE
2103.3001	— Prepared mustard containing5% or more by weight of added sugar	0		PAPS	FREE
2103.3009	— Other	0		PAPS	FREE
2103.9010	— Prepared vegetable sauces with a basis of flour, meal, starch or malt extract	0		PAPS	FREE
2103.9020	— Mayonnaise	0	19		*
2103.9030	— Sauces of oil n.e.s. (e.g. rémoulades sauces)	0	19		*
2103.9051	— In a proportion exceeding 20% by weight	0	99		*
2103.9052	— In a proportion of 3% up to and including 20% by weight	0	52		*
2103.9059	— Other	0			FREE
2103.9090	— Other	0		PAPS
2104	Soups and broths and preparations therefore; homogenised composite food preparations:			PAPS	FREE
2104.1001	– Soups and broths and preparations therefor: — Preparations of vegetable soups with a basis of flour, meal, starch or	0	4	PAPS	*
2104.1002	malt extract — Other soup powder in packings of 5 kg or more	0	32	PAPS	*
2104.1003	— Canned fish soups	0	32	PAPS	*
2104.1011	— Containing meat in a proportion exceeding 20% by weight	0	99	PAPS	*
2104.1012	— Containing meat in a proportion of 3% up to and including 20% by weight	0	52	PAPS	*
2104.1019	— Other	0	24	PAPS	*

R_182]]	Classification	Offered rate
2104.1022	exceeding 20% by weight — Containing meat in a proportion of 3% up to and including 20% by		52
2104.1029	weight — Other	0 0	24	PAPS PAPS	* *
Icelandic customs tariff 2012	Description of products

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MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2104.2001	— Containing meat in a proportion exceeding 20% by weight	0	99	PAPS	*
2104.2002	— Containing meat in a proportion of 3% up to and including 20% by weight	0	52	PAPS	*
2104.2003	— Containing, fish, crustaceans molluscs or other aquatic invertebrates	0	24	PAPS	*
2104.2009	— Other	0	24	PAPS	*
ex2106	Food preparations not elsewhere specified or included:
2106.1000	– Protein concentrates and textured protein substances – Other:	0		PAPS	FREE
2106.9011	— Unfermented and not containing sugar, in containers of 50 kg or more	0			PAPS
2106.9019	— Other	20		PAPS	FREE
2106.9021	— Non-alcoholic preparations (concentrated extracts)	0		PAPS	FREE
2106.9022	— Flavoured or coloured syrup	20		BAPS	FREE
2106.9042	— In retail packings of 5 kg or less, not containing milk powder, egg white or egg yolks	0			0
2106.9079	— Other	0			0
2201 2201.1011	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: – Mineral waters and aerated waters: — In disposable packings of steel	20		PAPS	FREE
2201.1012	— In disposable packings of aluminium	20		PAPS	FREE
2201.1013	— In disposable packings of glass for more than 500 ml	20		PAPS	FREE
2201.1014	— In disposable packings of glass for 500 ml or less	20		PAPS	FREE
2201.1015	— In disposable packings of plastic, coloured	20		PAPS	FREE
2201.1016	— In disposable packings of plastic, uncoloured	20		PAPS	FREE
2201.1019	— Other

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20		PAPS	FREE
	– Other:
	– – Drinking water, packaged for use in lifeboats:
2201.9011	— In disposable packings of steel	0		PAPS	FREE
2201.9012	— In disposable packings of	0		PAPS	FREE
2201.9013	aluminium — In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2201.9014	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2201.9015	— In disposable packings of plastic, coloured	0		PAPS	FREE
2201.9016	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2201.9019	— Other	0		PAPS	FREE
2201.9021	— In disposable packings of steel	0		PAPS	FREE
2201.9022	— In disposable packings of aluminium	0		PAPS	FREE
2201.9023	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2201.9024	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2201.9025	— In disposable packings of plastic, coloured	0		PAPS	FREE
2201.9026	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2201.9029	— Other	0		PAPS	FREE
2201.9090	— Other	0		PAPS	FREE
ex2202	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: – Waters, including mineral waters
2202.1011	500 ml or less — In disposable packings of plastic,

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20		PAPS	FREE
2202.1012	— In disposable packings of steel — In disposable packings of	20
				PAPS	FREE
2202.1013	aluminium — In disposable packings of glass for more than 500 ml	20		PAPS	FREE
2202.1014	— In disposable packings of glass for	20		PAPS	FREE
2202.1015	coloured	20		PAPS	FREE
2202.1016	— In disposable packings of plastic, uncoloured	20		PAPS	FREE
2202.1019	— Other	20		PAPS	FREE
	— Specially prepared as infant food or for dietetic purposes:
2202.1021	— In packings of paperboard	0		PAPS	FREE
2202.1022	— In disposable packings of steel	0		PAPS	FREE
2202.1023	— In disposable packings of aluminium	0		PAPS	FREE
2202.1024 2202.1025	— In disposable packings of glass for more than 500 ml — In disposable packings of glass for	0 0		PAPS PAPS	FREE
2202.1026	500 ml or less — In disposable packings of plastic, coloured	0			FREE
				PAPS	FREE
2202.1027	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2202.1029	— Other	0		PAPS	FREE
2202.1091	— Other: — In packings of paperboard	20		PAPS	FREE
2202.1092 2202.1093	— In disposable packings of steel — In disposable packings of aluminium	20 20		PAPS PAPS	FREE FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2202.1094	— In disposable packings of glass for more than 500 ml	20		PAPS	FREE
2202.1095	— In disposable packings of glass for 500 ml or less	20		PAPS	FREE
2202.1096	— In disposable packings of plastic, coloured	20		PAPS	FREE
2202.1097	— In disposable packings of plastic, uncoloured	20		PAPS	FREE
2202.1099	— Other	20		PAPS	FREE
2202.9021	— Specially prepared as infant food or for dietetic purposes: — In packings of paperboard	0		PAPS	FREE
2202.9022	— In disposable packings of steel	0		PAPS	FREE
2202.9023	— In disposable packings of aluminium	0		PAPS	FREE
2202.9024	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2202.9025	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2202.9026	— In disposable packings of plastic, coloured	0		PAPS	FREE
2202.9027	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2202.9029	— Other	0		PAPS	FREE
2202.9031	— Beverages of soya beans:	20			FREE
2202.9032	— In packings of paperboard steel	20		PAPS
2202.9033	— In disposable packings of			PAPS	FREE FREE
2202.9034	— In disposable packings of of glass for more than 500 ml	20 20		PAPS	FREE
2202.9035	— In disposable packings of of glass for 500 ml or less			PAPS	FREE
2202.9036 2202.9037	— In disposable packings of plastic, coloured — In disposable packings of plastic, uncoloured	20 20		PAPS PAPS	FREE
2202.9039	Other				FREE
2202.9041	— In packings of paperboard	20		PAPS	FREE
2202.9042	— In disposable packings of steel	20		PAPS	FREE
2202.9043	— In disposable packings of aluminium	20		PAPS	FREE
2202.9044	— In disposable packings of of glass for more than 500 ml	20		PAPS	FREE
2202.9045	— In disposable packings of of glass for 500 ml or less	20		PAPS	FREE
2202.9046	— In disposable packings of plastic, coloured	20		PAPS	FREE

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coloured	20		PAPS	FREE
2202.1097	— In disposable packings of plastic, uncoloured	20		PAPS	FREE
2202.9047	— In disposable packings of plastic, uncoloured	20		PAPS	FREE
2202.9049	— Other	20		PAPS	FREE
2202.9091	— In packings of paperboard	20		PAPS	FREE
2202.9092	— In disposable packings of steel	20		PAPS	FREE
2202.9093	— In disposable packings of	20		PAPS	FREE
2202.9094	aluminium — In disposable packings of glass for more than 500 ml	20		PAPS	FREE
Icelandic customs tariff 2012	Description of products

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MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2202.9095	— In disposable packings of glass for 500 ml or less	20		PAPS	FREE
2202.9096	— In disposable packings of plastic, coloured	20		PAPS	FREE
2202.9097	— In disposable packings of plastic, uncoloured	20		PAPS	FREE
2202.9099	— Other	20		PAPS	FREE
2203	Beer made from malt: – Malt ale of an alcoholic strength by
2203.0011	including 2.25 %vol: — In disposable packings of steel	20		PAPS	FREE
2203.0012	— In disposable packings of aluminium	20		PAPS	FREE
2203.0013	— In disposable packings of glass for more than 500 ml	20		PAPS	FREE
2203.0014	— In disposable packings of glass for 500 ml or less	20		PAPS	FREE
2203.0015	— In disposable packings of plastic, coloured	20		PAPS	FREE
2203.0016	— In disposable packings of plastic,	20		PAPS	FREE
2203.0019	uncoloured — Other	20		PAPS	FREE
	– Other:
2203.0091	— In disposable packings of steel	0		PAPS	FREE
2203.0092	— In disposable packings of aluminium	0		PAPS	FREE
2203.0093	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2203.0094	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2203.0095	— In disposable packings of plastic, coloured	0		PAPS	FREE
2203.0096	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2203.0099	— Other	0		PAPS	FREE
2204	Wine of fresh grapes, including fortified wines; grapes must other than that of heading No.

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2009: – Sparkling wine:
2204.1011	including 2.25 %vol: — In disposable packings of steel	0		BAPS	FREE
2204.1012	— In disposable packings of aluminium	0		BAPS	FREE
2204.1013	— In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.1014	— In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2204.1015	— In disposable packings of plastic, coloured	0		BAPS	FREE
2204.1016	— In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.1019	— Other	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2204.1021	— In disposable packings of steel	0		BAPS	FREE
2204.1022	— In disposable packings of aluminium	0		BAPS	FREE
2204.1023	— In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.1024	— In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2204.1025	— In disposable packings of plastic, coloured	0		BAPS	FREE
2204.1026	— In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.1029	— Other	0		BAPS	FREE
2204.1031	volume of more than 2,25%: — In disposable packings of steel	0		BAPS	FREE
2204.1032	— In disposable packings of aluminium	0		BAPS	FREE
2204.1033	— In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.1034	— In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2204.1035	— In disposable packings of plastic, coloured	0		BAPS	FREE
2204.1036	— In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.1039	— Other – Other wine; grape must with	0		BAPS	FREE

2009: – Sparkling wine:
2204.1039	fermentation prevented or arrested by the addition of alcohol: — In containers holding 2 l or less: — Fortified grape must of an alcoholic strength by volume of more than 0.5 %up to and including 2.25

Page 188 in PDF

2204.2111	%vol: —- In disposable packings of steel	10		BAPS	FREE
2204.2112	—- In disposable packings of aluminium	10		BAPS	FREE
2204.2113	—- In disposable packings of glass for more than 500 ml	10		BAPS	FREE
2204.2114	—- In disposable packings of glass for 500 ml or less	10		BAPS	FREE
2204.2115	—- In disposable packings of plastic, coloured	10		BAPS	FREE
2204.2116	—- In disposable packings of plastic, uncoloured	10		BAPS	FREE
2204.2119	—- Other — Fortified grape	10		BAPS	FREE
2204.2121	—- In disposable packings of steel	0		BAPS	FREE
2204.2123	aluminium —- In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.2124	—- In disposable packings of glass	0		BAPS	FREE
2204.2125	—- In disposable packings of plastic, coloured —- In disposable packings of plastic,	0		BAPS	FREE
2204.2126 2204.2129	uncoloured —- Other	0 0		BAPS BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2204.2131	— Other of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol: —- In disposable packings of steel	0		BAPS	FREE
2204.2132	—- In disposable packings of aluminium	0		BAPS	FREE
2204.2133	—- In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.2134	—- In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2204.2135	—- In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2136	—- In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.2139	—- Other	0		BAPS
2204.2141	—– In disposable packings of steel

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0		BAPS	FREE
2204.2142	—– In disposable packings of	0		BAPS	FREE
2204.2143	aluminium —– In disposable packings of glass	0		BAPS	FREE
2204.2144	for more than 500 ml —– In disposable packings of glass	0		BAPS	FREE
2204.2145	for 500 ml or less —– In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2146	—– In disposable packings of	0		BAPS	FREE
2204.2149	plastic, uncoloured —– Other	0		BAPS	FREE
2204.2151	—– In disposable packings of steel	0		BAPS	FREE
2204.2152	—– In disposable packings of aluminium	0		BAPS	FREE
2204.2153	—– In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.2154	—– In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2204.2155	—– In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2156	—– In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.2159	—– Other	0		BAPS	FREE
2204.2161	—– In disposable packings of steel	0		BAPS	FREE
2204.2162	—– In disposable packings of aluminium	0		BAPS	FREE
2204.2163	—– In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.2164	—– In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2204.2165	—– In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2166	—– In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.2169	—– Other	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2204.2191	— Other of an alcoholic strength by volume of more than 2.25 %: —- In disposable packings of steel	0		BAPS	FREE

0		BAPS	FREE
2204.2142	—– In disposable packings of	0		BAPS	FREE
2204.2192	—- In disposable packings of aluminium	0		BAPS	FREE
2204.2193	—- In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.2194	—- In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2204.2195	—- In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2196	—- In disposable packings of plastic, uncoloured	0

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BAPS	FREE
2204.2199	—- Other	0		BAPS	FREE
2204.2911	%vol: —- In disposable packings of steel	10		BAPS	FREE
2204.2912	—- In disposable packings of aluminium	10		BAPS	FREE
2204.2913	—- In disposable packings of glass	10		BAPS	FREE
2204.2915	—- In disposable packings of plastic, coloured	10		BAPS	FREE
2204.2916	—- In disposable packings of plastic, uncoloured	10		BAPS	FREE
2204.2919	—- Other	10		BAPS	FREE
2204.2921	—- In disposable packings of steel	0		BAPS	FREE
2204.2922	—- In disposable packings of aluminium	0		BAPS	FREE
2204.2923	—- In disposable packings of glass	0		BAPS	FREE
2204.2925	—- In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2926	—- In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.2929	—- Other — Other of an alcoholic strength by	0		BAPS	FREE
2204.2931	including 2.25 %vol: —- In disposable packings of steel	0		BAPS	FREE
2204.2932	—- In disposable packings of aluminium	0		BAPS	FREE
2204.2933	—- In disposable packings of glass	0		BAPS	FREE
2204.2935	—- In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2936	—- In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.2939	— Wine neither mixed with other fermented beverages nor non-
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2204.2941	—– In disposable packings of steel	0		BAPS	FREE
2204.2942	—– In disposable packings of aluminium	0		BAPS	FREE
2204.2943	—– In disposable packings of glass	0		BAPS	FREE

BAPS	FREE
2204.2199	—- Other	0		BAPS	FREE
2204.2945	—– In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2946	—– In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.2949	—– Other	0		BAPS	FREE
2204.2951	—– In disposable packings of steel	0		BAPS	FREE
2204.2952	—– In disposable packings of aluminium	0		BAPS	FREE
2204.2953	—– In disposable packings of glass	0		BAPS	FREE
2204.2955	—– In disposable packings of plastic, coloured

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0		BAPS	FREE
2204.2956	—– In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.2959	—– Other	0		BAPS	FREE
2204.2961	—– In disposable packings of steel	0		BAPS	FREE
2204.2962	—– In disposable packings of	0		BAPS	FREE
2204.2963	aluminium —– In disposable packings of glass	0		BAPS	FREE
2204.2965	—– In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2966	—– In disposable packings of uncoloured	0		BAPS	FREE
2204.2969	plastic, —– Other	0		BAPS	FREE
2204.2991	—- In disposable packings of steel	0		BAPS	FREE
2204.2992	—- In disposable packings of aluminium	0		BAPS	FREE
2204.2993	—- In disposable packings of glass	0		BAPS	FREE
2204.2995	—- In disposable packings of plastic, coloured	0		BAPS	FREE
2204.2996	—- In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.2999	—- Other	0		BAPS	FREE
2204.3011	including 2.25 %vol: — In disposable packings of steel	10		BAPS	FREE
2204.3012	— In disposable packings of aluminium	10		BAPS	FREE
2204.3013	— In disposable packings of glass for more than 500 ml	10		BAPS	FREE
2204.3014	— In disposable packings of glass for 500 ml or less	10		BAPS	FREE
2204.3015	— In disposable packings of plastic, coloured	10		BAPS	FREE
2204.3016	— In disposable packings of plastic, uncoloured	10		BAPS	FREE
2204.3019	— Other	10		BAPS	FREE
2204.3021	— In disposable packings of steel	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5

0		BAPS	FREE
2204.2956	—– In disposable packings of plastic, uncoloured	0		BAPS	FREE
2204.3022	— In disposable packings of aluminium	0		BAPS	FREE
2204.3023	— In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2204.3024	— In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2204.3025	— In disposable packings of plastic, coloured	0		BAPS	FREE
2204.3026	— In disposable packings of plastic, uncoloured

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0		BAPS	FREE
2204.3029	— Other	0		BAPS	FREE
2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
	– In containers holding 2 l or less:
	— Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2205.1011	— In disposable packings of steel	0		PAPS	FREE
2205.1012	— In disposable packings of aluminium	0		PAPS	FREE
2205.1013	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2205.1014	— In disposable packings of glass for	0		PAPS	FREE
2205.1015	500 ml or less — In disposable packings of plastic,	0		PAPS	FREE
2205.1016	coloured — In disposable packings of plastic,	0		PAPS	FREE
2205.1019	uncoloured — Other	0		PAPS	FREE
2205.1021	— Of an alcoholic strength by volume of more than 2.25 %up to and including 15% of pure alcohol provided the goods contains solely alcohol formed by fermentation without any kind of distillation: — In disposable packings of steel	0		PAPS	FREE
2205.1022	— In disposable packings of aluminium	0		PAPS	FREE
2205.1023 2205.1024	— In disposable packings of glass for more than 500 ml — In disposable packings of glass for	0		PAPS PAPS	FREE FREE
2205.1025	500 ml or less — In disposable packings of plastic,	0		PAPS	FREE
2205.1026	coloured — In disposable packings of plastic,	0 0		PAPS	FREE
2205.1029	uncoloured — Other	0		PAPS
					FREE
	— Other:
2205.1091	— In disposable packings of steel	0		PAPS	FREE
2205.1092	— In disposable packings of aluminium	0		PAPS	FREE
2205.1093	— In disposable packings of glass for more than 500 ml	0		PAPS

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FREE
2205.1094	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2205.1095	— In disposable packings of plastic, coloured	0		PAPS	FREE
2205.1096	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2205.1099	— Other	0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2205.9011	— In disposable packings of steel	0		PAPS	FREE
2205.9012	— In disposable packings of aluminium	0		PAPS	FREE
2205.9013	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2205.9014	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2205.9015	— In disposable packings of plastic, coloured	0		PAPS	FREE
2205.9016	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2205.9019	— Other	0		PAPS	FREE
2205.9021	— In disposable packings of steel	0		PAPS	FREE
2205.9022	— In disposable packings of aluminium	0		PAPS	FREE
2205.9023	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2205.9025	— In disposable packings of plastic, coloured	0		PAPS	FREE
2205.9026	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2205.9029	— Other	0		PAPS	FREE
2205.9091	— In disposable packings of steel	0		PAPS	FREE
2205.9092	— In disposable packings of aluminium	0		PAPS	FREE
2205.9093	— In disposable packings of glass for more than 500 ml

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0		PAPS	FREE
2205.9095	— In disposable packings of plastic, coloured	0		PAPS	FREE
2205.9096	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2205.9099	— Other	0		PAPS	FREE
2206	Other fermented beverages (for example, cider, perry, mead) – Of an alcoholic strength by volume
2206.0031	including 2.25 %vol: — In disposable packings of steel	0		BAPS	FREE
2206.0032	— In disposable packings of aluminium	0		BAPS	FREE
2206.0033	— In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2206.0034	— In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2206.0035	— In disposable packings of plastic, coloured	0		BAPS	FREE
2206.0036	— In disposable packings of plastic, uncoloured	0		BAPS	FREE
2206.0039	— Other	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2206.0041	without any kind of distillation: — In disposable packings of steel	0		BAPS	FREE
2206.0042	— In disposable packings of	0		BAPS	FREE
2206.0043	— In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2206.0044	— In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2206.0045	— In disposable packings of plastic, coloured	0		BAPS	FREE
2206.0046	— In disposable packings of plastic, uncoloured	0		BAPS	FREE
2206.0049	— Other – Mixtures of beer and non-alcohloic beverages of an alcoholic strength by volume of more than 0.5 %up to and	0		BAPS	FREE
2206.0051 2206.0052	including 2.25 %vol: — In disposable packings of steel — In disposable packings of	0		BAPS	FREE
2206.0053	— In disposable packings of glass for more than 500 ml	0		BAPS	FREE

0		PAPS	FREE
2205.9095	— In disposable packings of plastic, coloured	0		PAPS	FREE
2206.0054	— In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2206.0055	— In disposable packings of plastic, coloured	0		BAPS	FREE
2206.0056	— In disposable packings of plastic,	0		BAPS	FREE
2206.0059	uncoloured — Other

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0		BAPS	FREE
	– Other of an alcoholic strength by volume of more than 2.25 %vol:
2206.0081	— In disposable packings of steel	0		BAPS	FREE
2206.0082	— In disposable packings of aluminium	0		BAPS	FREE
2206.0083	— In disposable packings of glass for more than 500 ml	0		BAPS	FREE
2206.0084	— In disposable packings of glass for 500 ml or less	0		BAPS	FREE
2206.0085	— In disposable packings of plastic, coloured	0		BAPS	FREE
2206.0086 2206.0089	— In disposable packings of plastic, uncoloured	0		BAPS	FREE
2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any
2207.1000	strength: – Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher	0		BAPS	FREE
2207.2000	– Ethyl alcohol and other spirits, denatured, of any strength	0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
ex2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages: – Spirits obtained by distilling grape wine or grape marc:
2208.2021	— In disposable packings of steel	0		PAPS	FREE
2208.2022	— In disposable packings of aluminium	0		PAPS	FREE
2208.2023	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.2024	— In disposable packings of glass for	0		PAPS	FREE
2208.2025	500 ml or less — In disposable packings of plastic,
2208.2026 2208.2029	— In disposable packings of plastic, uncoloured — Other	0 0		PAPS PAPS	FREE FREE
2208.2081	— In disposable packings of steel	0

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	PAPS	FREE
2208.2082	— In disposable packings of	0		PAPS	FREE
2208.2083	aluminium — In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.2084	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2208.2085	— In disposable packings of plastic, coloured	0		PAPS	FREE
2208.2086	— In disposable packings of plastic,	0		PAPS	FREE
2208.2089	uncoloured — Other	0		PAPS	FREE
	– Whiskies:
2208.3011	— In disposable packings of steel	0		PAPS	FREE
2208.3012	— In disposable packings of aluminium	0		PAPS	FREE
2208.3013	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.3014	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2208.3015	— In disposable packings of plastic, coloured	0		PAPS	FREE
2208.3016	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2208.3019	— Other	0		PAPS	FREE
	– – Rum and other spirits obtained by distilling fermented sugar-cane products:
2208.4011	— In disposable packings of steel	0		PAPS	FREE
2208.4012	— In disposable packings of aluminium	0		PAPS	FREE
2208.4013	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.4014	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2208.4015	— In disposable packings of plastic, coloured	0		PAPS	FREE
2208.4016	— In disposable packings of plastic, uncoloured

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0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2208.4019	— Other	0		PAPS	FREE
2208.5031	— In disposable packings of steel	0		PAPS	FREE
2208.5032	— In disposable packings of aluminium	0		PAPS	FREE
2208.5033	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.5034	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2208.5035	— In disposable packings of plastic, coloured	0		PAPS	FREE
2208.5036	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2208.5039	— Other	0		PAPS	FREE
2208.5041	— In disposable packings of steel	0		PAPS	FREE
2208.5042	— In disposable packings of	0		PAPS	FREE
2208.5043	aluminium — In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.5044	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2208.5045	— In disposable packings of plastic,	0		PAPS	FREE
2208.5046	coloured — In disposable packings of plastic, uncoloured	0		PAPS	FREE
2208.5049	— Other	0		PAPS	FREE
2208.6011	— In disposable packings of steel	0		PAPS	FREE
2208.6012	— In disposable packings of aluminium	0		PAPS	FREE
2208.6013	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.6014	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2208.6015	— In disposable packings of plastic, coloured	0		PAPS	FREE
2208.6016	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2208.6019	— Other	0		PAPS	FREE

0		PAPS	FREE
2208.7021	including 2.25 %vol: — In disposable packings of steel	0		PAPS	FREE
2208.7022	— In disposable packings of aluminium	0		PAPS	FREE
2208.7023	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.7024	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2208.7025	— In disposable packings of plastic, coloured	0		PAPS	FREE
2208.7026	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2208.7029	— Other	0		PAPS	FREE

Page 198 in PDF

2208.7081	— In disposable packings of steel	0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2208.7082	— In disposable packings of aluminium	0		PAPS	FREE
2208.7083	— In disposable packings of glass for more than 500 ml	0		PAPS	FREE
2208.7084	— In disposable packings of glass for 500 ml or less	0		PAPS	FREE
2208.7085	— In disposable packings of plastic, coloured	0		PAPS	FREE
2208.7086	— In disposable packings of plastic, uncoloured	0		PAPS	FREE
2208.7089	— Other	0		PAPS	FREE
2209.0000	including 2.25 %vol: Vinegar and substitutes for vinegar obtained from acetic acid	18		PAPS	FREE
2307.0000	Wine lees; argol	0		BAPS	FREE
2401	Unmanufactured tobacco; tobacco refuse: – stemmed/stripped:
2401.1001	— Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional	0		BAPS	FREE
2401.1009	importation — Other	0		BAPS	FREE
2401.2001	stemmed/stripped: — Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional	0		BAPS	FREE
2401.2009	importation — Other	0		BAPS	FREE
2401.3001	others for personal use, or is sent to the country without being professional importation			BAPS	FREE
2402 2402.1001	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: – Cigars, cheroots and cigarillos, containing tobacco: — Brought to the country by	0		BAPS	FREE
2402.1009	— Other – Cigarettes containing tobacco:	0			FREE
2402.2001	— Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional importation	0		BAPS	FREE

2208.7081	— In disposable packings of steel	0		PAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate

Page 199 in PDF

1	2	3a	3b	4	5
2402.9011	tobacco substitutes: — Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional importation	0		BAPS	FREE
2402.9019	— Other	0		BAPS	FREE
2402.9091	— Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional importation	0		BAPS	FREE
2402.9099	— Other	0		BAPS	FREE
2403	Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences: – Smoking tobacco, whether or not
2403.1101	proportion: — Water pipe tobacco specified om Subheading Note 1 to this Chapter: — Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional	0		BAPS	FREE
2403.1109	importation — Other	0		BAPS	FREE
2403.1901	— Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional importation
2403.9101	— 'Homogenised' or 'reconstituted' tobacco: — Brought to the country by travelers, crew members and others for personal use, or is sent to the	0		BAPS	FREE
2403.9101	importation — Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional importation
2403.9911	ammoniae: —- Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional	0		BAPS	FREE
2403.9919	importation —- Other	0		BAPS	FREE
2403.9921	— Other snuff : —- Brought to the country by travelers, crew members and others	0		BAPS	FREE
Icelandic customs tariff 2012	Description of products	MFN- rate of duty, ad valorem	MFN- rate of duty, specific	Classification	Offered rate
1	2	3a	3b	4	5
2403.9929	—- Other	0		BAPS	FREE

1	2	3a	3b	4	5
2403.9991	—- Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional importation	0		BAPS	FREE
2403.9999	—- Other	0		BAPS	FREE

ANNEX XXIV

Section 1 – Concessions by Guatemala

Page 201 in PDF10 | I |
| 0104.20.10 | – – Pure-bred breeding animals | 0 | I |
| 0104.20.90 | – – Other | 10 | I |
| 0105.11.00 | – – Fowls of the species Gallus domesticus | 0 | I |
| 0105.12.00 | – – Turkeys (gallopavus) | 0 | I |
| 0106.11.00 | – – Primates | 10 | I |
| 0106.12.00 | – – Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 10 | I |
| 0106.13.00 | – – Camels and other camelids (Camelidae) | 10 | I |
| 0106.14.00 | – – Rabbits and hares | 10 | I |
| 0106.19.00 | – – Other | 10 | I |
| 0106.20.00 | – Reptiles (including snakes and sea turtles) | 10 | I |
| 0106.31.00 | – – Birds of prey | 10 | I |
| 0106.32.00 | – – Psittaciformes (including parrots, parakeets, cockatoos and other macaws) | 10 | I |
| 0106.33.00 | – – Ostriches; emus (Dromaius novaehollandiae | 10 | I |
| 0106.39.00 | – – Other | 10 | I |
| 0106.41.00 | – – Bees | 0 | I |
| 0106.49.00 | – – Other | 10 | I |
| 0106.90.00 | – Other | 10 | I |
| 0204.10.00 | – Carcasses and half-carcasses of lamb, fresh or chilled | 15 | I |
| 0204.21.00 | – – In carcasses or half-carcasses | 15 | I |

| Tariff line HS 2012| Description | MFNrate | Category |

| 0204.22.00 | – – Other cuts with bone in | 15 | I |
| 0204.23.00 | – – Boneless | 15 | I |
| 0204.30.00 | – Carcasses and half-carcasses of lamb, frozen | 15 | I |
| 0204.41.00 | – – In carcasses or half-carcasses | 15 | I |
| 0204.42.00 | – – Other cuts with bone in | 15 | I |
| 0204.43.00 | – – Boneless | 15 | I |
| 0205.00.00 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | 15 | I |
| 0206.30.10 | – – Skin | 5 | 5 |
| 0206.30.90 | – – Other

Page 202 in PDF| 15 | 10 |
| 0206.41.00 | – – Livers | 15 | 10 |
| 0206.49.10 | – – Skin | 5 | 5 |
| 0206.49.90 | – – Other | 15 | 10 |
| 0206.80.00 | – Other, fresh or chilled | 15 | I |
| 0206.90.00 | – Other, frozen | 15 | I |
| 0208.10.00 | – Of rabbits or hares | 15 | I |
| 0208.30.00 | – Of primates | 15 | I |
| 0208.50.00 | – Of reptiles (including snakes and sea turtles) | 15 | I |
| 0208.60.00 | – Of camels and other camelids (Camelidae) | 15 | I |
| 0208.90.10 | – – Frogs' legs | 15 | I |
| 0208.90.90 | – – Other | 15 | I |
| 0210.91.00 | – – Of primates | 10 | I |
| 0210.92.10 | – – – Of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 15 | I |
| 0210.92.90 | – – – Other | 10 | I |
| 0210.93.00 | – – Of reptiles (including snakes and sea turtles) | 10 | I |
| 0210.99.90 | – – – Other | 15 | 5 |
| 0407.11.00 | – -Of hen of specie Gallus domesticus | 0 | I |
| 0407.19.00 | – – Other | 0 | I |
| 0407.29.10 | – – -Of Ostrich | 10 | I |
| 0407.29.90 | – – – Others | 15 | 5 |
| 0407.90.10 | – -Of Ostrich | 10 | I |
| 0409.00.00 | NATURAL HONEY | 15 | 10 |
| 0410.00.00 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED | 15 | 10 |

| Tariff line HS 2012| Description | MFNrate | Category |

| 0501.00.00 | UNWORKED HAIR, WHETHER OR NOT WASHED OR DEFATTED; WASTE OF HAIR | 5 | I |
| 0502.10.00 | – Pigs', hogs' or boars' bristles and waste thereof | 0 | I |
| 0502.90.00 | – Other | 5 | I |
| 0504.00.10 | – Of bovine | 5 | I |
| 0504.00.20 | – Of swine, sheep or lamb | 5 | I |
| 0504.00.90 | – Other | 5 | I |
| 0505.10.00 | – Feathers of a kind used for stuffing; down

Page 209 in PDF| 15 | 10 |
| 0813.50.00 | | | |
| 0814.00.00 | PEEL OF CITRUS FRUIT, MELONS OR WATERMELONS, FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS | 15 | 5 |
| 0901.11.10 | – – – Raw, in berries | 10 | 5 |
| 0901.11.30 | – – – Café oro (unroasted coffee beans) | 15 | 5 |
| 0901.12.00 | – – Decaffeinated | 15 | 5 |
| 0901.21.00 | – – Not decaffeinated | 15 | 10 |
| 0901.22.00 | – – Decaffeinated | 15 | 10 |
| 0901.90.00 | – Other | 15 | 5 |
| 0902.10.00 | – Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | 15 | 10 |
| 0902.20.00 | – Other green tea (not fermented) | 15 | 5 |
| 0902.30.00 | – Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | 15 | 10 |
| 0902.40.00 | – Other black tea (fermented) and other partly fermented tea | 15 | 5 |
| 0903.00.00 | MATE | 15 | 5 |
| 0904.11.00 | – – Neither crushed nor | 10 | 10 |
| | ground | | |

| Tariff line HS 2012| Description | MFNrate | Category |

| 0904.12.00 | – – Crushed or ground | 5 | 10 |
| 0904.21.00 | – – Dried, neither crushed nor ground | 10 | 10 |
| 0904.22.00 | – – Crushed or ground | 5 | 10 |
| 0905.10.00 | – Neither crushed nor ground | 10 | 10 |
| 0905.20.00 | – Crushed or ground | 10 | 10 |
| 0906.11.00 | – – Cinnamon (Cinnamomum zeylanicum Blume) | 0 | I |
| 0906.19.00 | – – Other | 0 | I |
| 0906.20.00 | – Crushed or ground | 10 | 5 |
| 0907.10.00 | – Neither crushed nor ground | 0 | I |
| 0907.20.00 | – Crushed or ground | 0 | I |
| 0908.11.00 | – – Neither crushed nor ground | 0 | I |
| | | 0 | |
| 0908.12.00 0908.21.00 | – – Crushed or ground – – Neither crushed nor ground | 0 | I I |
| | – – Crushed or ground | 0 | |
| 0908.22.00 | | | I |
| 0908.31.10 0908.31.20 | – – – Amoms – – – Cardamoms | 10 15 | I |
| | | | I |
| 0908.32.10 0908.32.20 | – – – Amoms – – – Cardamoms | 10 15 | I I

Page 211 in PDF| – Other cereals | 15 | 5 |
| 1102.20.00 | -Maize (corn) flour | 20 | 10 |
| 1103.13.10 | – – – Pregelatinised meal (for example meal used as additive in the brewing industry) | 0 | |
| 1103.19.10 | – – – Of oats | 0 | I I |
| 1103.19.90 | – – – Other | 0 | I |
| 1104.19.10 | – – – Of barley | 0 | I |
| 1104.22.11 | – – – – Stabilized by heat treatment for enzyme inactivation | 0 | I |
| 1104.22.19 | – – – – Other | 0 | I |
| 1104.29.10 | – – – Of barley | 0 | I |
| 1105.10.00 | – Flour, meal and powder | 0 | I |
| 1105.20.10 | – – Flakes and granules | 0 | I |
| 1106.10.00 | – Of the vegetables of heading 07.13 | 10 | 5 |
| 1106.20.00 | – Of sago or of roots or tubers of heading 07.14 | 10 | I |
| 1106.30.00 | – Of the products of Chapter 8 | 0 | I |
| 1107.10.00 | – Not roasted | 0 | I |
| 1107.20.00 | – Roasted | 0 | I |
| 1108.11.00 | – – Wheat starch | 0 | I |
| 1108.12.00 | – – Maize (corn) starch | 0 | I |

| Tariff line HS 2012| Description | MFNrate | Category |

| 1108.13.00 | – – Potato starch | 0 | I |
| 1108.14.00 | – – Manioc (cassava) starch | 0 | I |
| 1108.20.00 | – Inulin | 0 | I |
| 1109.00.00 | WHEAT GLUTEN, WHETHER OR NOT DRIED | 0 | I |
| 1201.10.00 | – For sowing | 0 | I |
| 1201.90.00 | – Other | 0 | I |
| 1202.30.00 | – For sowing | 0 | I |
| 1202.41.00 | – – In shell | 10 | 5 |
| 1202.42.00 | – – Shelled, whether or not broken | 10 | 5 |
| 1203.00.00 | COPRA | 5 | I |
| 1204.00.00 | LINSEED, WHETHER OR NOT BROKEN | 0 | I |
| 1205.10.10 | – – For sowing | 0 | I |
| 1205.10.90 | – – Other | 0 | I |
| 1205.90.10 | – – For sowing | 0 | I |
| 1205.90.90 | – – Other | 0 | I |
| 1206.00.00 | SUNFLOWER SEEDS, WHETHER OR NOT BROKEN | 0 | I |
| 1207.10.10 | – – For sowing | 0 | I |
| 1207.10.90 | – – Other | 5 | 5 |
| 1207.21.00 | – – For sowing | 0 | I |
| 1207.29.00 | – – Other | 0 | I |
| 1207.30.00 | – Castor oil seeds | 0 | I |
| 1207.40.10 | – – In shell

Page 213 in PDF| 10 | 5 |
| 1212.94.00 | – – Chicory roots | 0 | I |
| 1212.99.30 | – – – Apricot, peach (including nectarine) or plum stones and kernels | 0 | I |
| 1212.99.90 | – – – Other | 0 | I |
| 1213.00.00 | CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS | 5 | I |
| 1214.10.00 – Other | – Lucerne (alfalfa) meal and pellets | 5 5 | I 5 |
| 1214.90.00 | – Gum | 0 | I |
| 1301.20.00 | arabic | | |
| 1301.90.10 | – – Lac | 0 | I |
| 1301.90.90 | – – Other | 0 | I |
| 1302.11.00 | – – Opium | 0 | I |
| 1302.12.00 | – – Of liquorice | 0 | I |
| 1302.13.00 | – – Of hops | 0 | I |

| Tariff line HS 2012| Description | MFNrate | Category |

| 1302.19.10 | – – – For medicinal use | 0 | I |
| 1302.19.20 | – – – For insecticidal, fungicidal or similar uses | 0 | I |
| 1302.19.30 | – – – Juices and extracts of pyrethrum or of roots containing rotenone | 0 | I |
| 1302.19.90 | – – – Other | 0 | I |
| 1302.20.00 | – Pectic substances, pectinates and pectates | 0 | I |
| 1302.31.00 | – – Agar-agar | 0 | I |
| 1302.32.00 | — Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified | 0 | I |
| 1302.39.00 | – – Other | 0 | I |
| 1401.10.00 | – Bamboos | 5 | I |
| 1401.20.00 | – Rattans | 0 | I |
| 1401.90.10 | – – Osier | 0 | I |
| 1401.90.20 | – – Reeds | 0 | I |
| 1401.90.90 | – – Other | 0 | I |
| 1404.20.00 | – Cotton linters | 0 | I |
| 1404.90.10 | – – Vegetable materials of a kind used primarily as stuffing (for example: kapok, vegetable hair and eel grass), whether or not put up as a layer or with supporting of other materials | 0 | I |
| 1404.90.20 | – – Vegetable materials of a kind used primarily in the manufacture of brooms, or in brushes (for example: sorghum, piassava, couch- grass or istle), whether or not in hanks or bundles | 5 | I |
| 1404.90.31 | – – – Annatto (achiote) | 15 | 5 |
| 1404.90.39 | – – – Other | 5 | 5 |
| 1404.90.90 | – – Other | 5 | 5 |
| 1502.10.00 | – Tallow | 0 | I |
| 1502.90.00 | – Other | 0 | I |
| 1503.00.90 | – Other | 0 | I |
| 1505.00.00 | WOOLGREASE AND FATTY SUBSTANCES DERIVED THEREFROM, INCLUDING LANOLIN | 0 | I |
| 1506.00.00 | OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | 10 | 10 |
| 1507.10.00 | – Crude oil | 0 | I |
| 1508.10.00 | – Crude oil | 5 | 10 |
| 1509.10.00 | – Virgin | 10 | 5 |

| Tariff line HS 2012| Description | MFNrate | Category |

| 1509.90.00 | – Other | 10 | 5 |
| 1510.00.00 | OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF SUCH OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 15.09 | 15 | 5 |
| 1512.11.00 | – – Crude oils | 0 | I |
| 1512.21.00 | – – Crude oil, whether or not gossypol has been removed | 0 | I |
| 1514.11.00 | – – Crude oils | 0 | I |
| 1514.91.00 | – – Crude oils | 0 | I |
| 1515.11.00 | – – Crude oils | 5 | 10 |
| 1515.19.00 | – – Other

Page 215 in PDF| 5 | 10 |
| 1515.21.00 | – – Crude oils | 0 | I |
| 1515.30.00 | – Castor oil and its fractions | 0 | I |
| 1515.50.00 | – Sesame oil and its fractions | 15 | 10 |
| 1515.90.10 1515.90.20 | – – Others aceites secantes – – Jojoba oil and its fractions | 0 0 | I I |
| 1515.90.30 | – – Tung oil and its fractions | 0 | I |
| 1515.90.90 | | 15 | 10 |
| | – – Others – – Preparations with a base of hydrogenated vegetable oils, | | |
| 1518.00.10 | – Epoxidised soyabean oil, used exclusively in industry for the production of polymer compounds | 0 | I |
| 1518.00.90 | – Other | 5 | 10 |
| 1520.00.00 | GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES | 5 | 10 |
| 1521.10.00 | – Vegetable waxes | 5 | 5 |
| 1521.90.00 | – Other | 5 | 5 |
| 1522.00.00 | DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES | 10 | 10 |
| 1702.11.00 | – – Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 0 | I |
| 1702.19.00 | – – Other | 0 | I |
| 1702.30.11 | – – – Chemically pure glucose | 0 | I |
| 1702.30.12 | – – – Glucose syrup | 0 | I |

| Tariff line HS 2012| Description | MFNrate | Category |

| 1702.50.00 | – Chemically pure fructose | 0 | I |
| 1702.90.10 | – – Chemically pure maltose | 0 | I |
| 1702.90.20 | – – Other sugars and other sugar syrups, excluding sucrose syrup or caramel | 0 | I |
| 1704.10.00 | – Chewing gum, whether or not sugar-coated | 15 | H2 |
| 1704.90.00

Page 216 in PDF| – Other | 15 | H2 |
| 1801.00.00 | COCOA BEANS, WHOLE OR BROKEN,RAWORROASTED | 5 | I |
| 1802.00.00 | COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | 5 | 5 |
| 1803.10.00 | – Not defatted | 10 | 5 |
| 1803.20.00 | – Wholly or partly defatted | 10 | 5 |
| 1804.00.00 | COCOA BUTTER, FAT AND OIL | 10 | 5 |
| 1805.00.00 | COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | 10 | 10 |
| 1806.10.00 | – Cocoa powder, containing added sugar or other sweetening matter | 15 | 10 |
| 1806.20.10 | – – Liquid preparations with a base of maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastry products | 0 | I |
| 1806.20.90 | – – Other | 15 | H4 |
| 1806.31.00 | – – Filled | 15 | H4 |
| 1806.32.00 | – – Not filled | 15 | H4 |
| 1806.90.00 | – Other | 15 | H4 |
| 1901.10.11 | – – – For infant feeding ('infant formula') | 0 | I |
| 1901.10.19 | – – – Other | 0 | I |
| 1901.10.20 | – – Preparations for infant feeding ('infant formula') other than those included in tariff subdivision 1901.10.11 | 0 | I |
| 1901.10.90 | – – Other | 10 | H1 |
| 1901.90.10 | – – Malt extract | 0 | I |
| 1901.90.20 | – – Modified milk powder other than goods of subdivisions 1901.10.11 and 1901.10.19 | 0 | I |
| 1901.90.90 | – – Other | 15 | 10 |
| 1902.20.00 | – Stuffed pasta, whether or not cooked or otherwise prepared | 15 | I |
| 1902.40.00 | – Couscous | 15 | I |

| Tariff line HS 2012| Description | MFNrate | Category |

| 1903.00.00 | TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS OR SIFTINGS OR IN SIMILAR FORMS | 15 | I |
| 1904.10.10 | – – Rice flour pellets | 0 | I |
| Ex.

1904.10.90 | – – Others ( Only Muesli) | 15 | I |
| 1904.30.00 | – Bulgur wheat | 15 | I |
| 1905.10.00 | – Crispbread called 'knäckebrot'

Page 218 in PDF| – Pineapples | 15 | 10 |
| 2008.30.00 | – Citrus fruit | 15 | 10 |
| 2008.40.00 | – Pears | 15 | 10 |
| 2008.50.00 | – Apricots | 15 | 10 |
| 2008.60.00 | – Cherries | 15 | 10 |
| 2008.70.00 | – Peaches, including nectarines | 15 | 10 |
| 2008.91.00 | – – Palm hearts | 15 | 5 |
| 2008.93.00 | – – red cranberries ( Vaccinium macrocarpon , Vaccinium oxycoccos , Vaccinium vitis-idaea ) | 15 | 10 |
| 2009.11.00 | – – Frozen | 15 | 10 |
| 2009.19.10 | – – – Concentrated juice | 0 | I |
| 2009.19.90 | – – – Others | 15 | 10 |
| 2009.21.00 | — Of a Brix value not exceeding 20 | 15 | 10 |
| 2009.29.10 | – – – concentrated juice | 5 | 10 |
| 2009.29.90 | – – – Others | 15 | 10 |
| 2009.31.00 | – – Of a Brix value not exceeding 20 | 15 | 10 |
| 2009.39.00 | – – Other | 15 | 10 |
| 2009.69.10 | – – – Concentrated juice, whether or not frozen | 0 | I |
| 2009.69.20 | – – – Grape must | 0 | I |
| 2009.79.10 | – – – Concentrated juice, whether or not frozen | 0 | I |
| 2009.81.00 | – – red cranberries ( Vaccinium macrocarpon , Vaccinium oxycoccos , Vaccinium vitis-idaea ) | 15 | 10 |
| 2009.89.10 | – – – Juice concentrate, pear, quince, apricot (apricot, apricot), cherry, peach (peach), plum or sloe, even frozen | 0 | I |
| 2101.11.00 | – – Extracts, essences and concentrates | 15 | 10 |
| 2101.12.00 | – – Preparations with a base of these extracts, essences or concentrates or with a base of coffee | 15 | 10 |
| 2101.20.00 | – Extracts, essences and concentrates, of tea or maté, and preparations with a base of these extracts, essences or concentrates, or with a base of tea or maté | 15 | 5 |
| 2101.30.00 | – Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 15 | 5 |

| Tariff line HS 2012| Description | MFNrate | Category |

Page 219 in PDF——————————————————————————————————————————————————–|———–|————|
| 2102.10.10 | – – Culture yeasts | 0 | I |
| 2102.20.00 | – Inactive yeasts; other dead single-cell micro-organisms | 0 | I |
| 2103.10.00 | – Soy sauce | 15 | 10 |
| 2103.30.10 | – – Mustard flour | 5 | I |
| 2103.30.20 | – – Prepared mustard | 15 | 10 |
| 2104.20.00 | – Homogenized composite food preparations | 15 | 10 |
| 2106.10.00 | – Protein concentrates and textured protein substances | 0 | I |
| 2106.90.10 | – – Vegetable protein hydrolysates | 0 | I |
| 2106.90.20 | – – Powders for table creams, jellies, ice creams, and similar preparations, whether or not sweetened | 15 | 10 |
| 2106.90.30 | – – Compound preparations for the drinks industry, other than goods of subdivision 3302.10.20 | 0 | I |
| 2106.90.40 | – – Improvers for bread-making | 10 | 10 |
| 2106.90.50 | – – Autolyzed yeasts (yeast extracts) | 5 | 10 |
| 2106.90.71 | – – – Preparations for infant feeding ('infant formula'), packaged for retail sale | 0 | I |
| 2106.90.79 | – – – Other | 10 | 10 |
| 2106.90.80 | – – Liquid preparations based on maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastry products, in containers holding more than 2 kg | 0 | I |
| 2106.90.91 | – – – Preparation for the food industry of a stabiliser/emulsifier type | 0 | I |
| 2106.90.99 | – – – Other | 15 | I |
| 2201.90.00 | – Other | 15 | H3 |
| 2208.70.00 | – Liqueurs | 30 | 5 |
| Ex.2208.90.90 | Only Norway Aquavit | 30 | I |
| 2209.00.00 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID | 15 | 10 |
| 2302.40.90 | – – Other | 5 | 10 |
| 2302.50.00 | – Of leguminous plants | 5 | 5 |
| 2303.10.10 | – – Of maize (corn) including the commercially called maize gluten

Section 2 – Concessions by Norway

Page 221 in PDFThe following terms and conditions shall apply to the tariff concessions granted by Norway on agricultural products in Table 1 to this Section. 1. Norway shall apply for Guatemala the customs duties as set out in columns 5a or 5b. 2. For originating products classified under the tariff lines identified as 'PAP' (ProcessedAgricultural Products) in column 6, the following provisions shall apply:

– (a) In order to take account of differences in the cost of the agricultural raw materials incorporated into products identified as processed agricultural products ('PAP'), the Agreement does not preclude the levying, upon import, of a duty, unless otherwise specified in columns 5a or 5b in Table 1 to this Section.

Page 222 in PDF– (b) Duties levied by the Parties upon import shall be based on, but not exceed, the differences between the domestic price and the world market price of the agricultural raw materials incorporated into the products concerned. – (c) Subject to the provisions laid down in paragraph 2 (a) and (b), Norway shall accord for products identified as PAP, originating in Guatemala, treatment no less favourable than that accorded to the European Union. – (d) Norway shall publish the applicable import duties for processed agricultural products on the web site of the EFTA Secretariat.

Tariff concession schedule of Norway, in HS 2012

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
01.01	Live horses, asses, mules and hinnies.
01.01.3000	– Horses : – Asses	Free		Free	Free	Free
01.01.9000	– Other	Free		Free	Free	Free
01.06	Other live animals. – Mammals :
01.06.1100	– – Primates	Free		Free	Free	Free
01.06.1200	– – Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mamals of the order Sirenia); seals, sea lions and walruses (mammals of the	Free		Free	Free	Free
01.06.1300	suborder Pinnipedia) – – Camels and camelids ( Camelidae )	Free		Free	Free	Free
01.06.1400	– – Rabbits and hares	Free		Free	Free	Free
	– – Other : – – – Other :

Page 223 in PDF

01.06.1992	– – – – Fur-bearing animals, not elsewhere mentioned or included	Free		Free	Free	Free
01.06.1999	– – – – Other – Reptiles (including	Free		Free	Free	Free
01.06.2000	snakes and turtles) – Birds :	Free		Free	Free	Free
01.06.3100 01.06.3200	– – Birds of prey – – Psittaciformes (including parrots, parakeets, macaws and cockatoos)	Free Free		Free Free	Free Free	Free Free
01.06.3300	– – Ostriches; emus ( Dromaius novaehallandiae ) – – Other :	Free		Free	Free	Free
01.06.3910	– – – Pheasants		0,60	Free	Free	Free
01.06.3990	– – – Other	Free		Free	Free	Free
01.06.4100	– – Bees	Free		Free	Free	Free
01.06.4900	– – Other	Free		Free	Free	Free
01.06.9000	– Other	Free		Free	Free	Free
02.02	Meat of bovine animals, frozen.
02.02.1000	– Carcasses and half-carcasses	344,0%	32,28	32,28	30% reduction on the quota duty of the global WTOquota for of bovine animals, of 1084	in- annual frozen
						meat tons

Page 224 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
02.02.2001	– – 'Compensated quarters', i.e. forequarters and the hindquarters of the same animal are presented at the same time	344,0%	66,40	32,28	30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen	30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen
02.02.2002	– – Other forequarters	344,0%	66,40	66,40	of 1084 tons 30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen	of 1084 tons 30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen
02.02.2003	– – Other hindquarters	344,0%	66,40	66,40	of 1084 tons 30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen	of 1084 tons 30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen
02.02.2004	– – So-called 'Pistola cuts'	344,0%	66,40	66,40	of 1084 tons 30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen	of 1084 tons 30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen
02.02.2008	– – Other	344,0%	66,40	66,40	of 1084 tons 30% reduction on the in- quota duty of the annual global WTOquota for meat	of 1084 tons 30% reduction on the in- quota duty of the annual global WTOquota for meat
	– Boneless :					1084 tons
02.02.3001	– – Beef steaks and fillets	344,0%	119,01	119,01	30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen of 1084 tons	30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen of 1084 tons
02.02.3009	– – Other	344,0%	119,01	119,01	30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen of 1084 tons	30% reduction on the in- quota duty of the annual global WTOquota for meat of bovine animals, frozen of 1084 tons
02.03	Meat of swine, fresh, chilled or frozen. – Frozen :
02.03.2101	– – Carcasses and half- carcasses : – – – Of domestic swine	363,0%	24,64	24,64	30% reduction on the in- quota duty of the annual global WTOquota for meat of swine, frozen, of 1381 tons	30% reduction on the in- quota duty of the annual global WTOquota for meat of swine, frozen, of 1381 tons
02.07	Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. – Of fowls of the species Gallus domesticus :

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S	Processed agricultural products
1	2	3a	3b	4	5a	(NOK/piece) 5b	6
02.07.1200	– – Not cut in pieces, frozen	290,0%	25,71	25,71	30% reduction on the in- quota duties of the annual global WTOquota for meat of fowls of the species	30% reduction on the in- quota duties of the annual global WTOquota for meat of fowls of the species
02.07.2500	– Of turkeys : – – Not cut in pieces, frozen	251,0%	27,45	27,45	30% reduction on the in- quota duties of the annual global WTOquota for meat of turkeys, frozen of 221	30% reduction on the in- quota duties of the annual global WTOquota for meat of turkeys, frozen of 221
02.07.4200	– Of ducks : – – Not cut in pieces, frozen	425,0%	48,40	48,40	tonnes. 30% reduction on the in- quota duties of the annual global WTOquota for meat of poultry ducks, geese and guinea fowl, frozen, frozen of 221 tonnes.	tonnes. 30% reduction on the in- quota duties of the annual global WTOquota for meat of poultry ducks, geese and guinea fowl, frozen, frozen of 221 tonnes.
	Of geese :
02.07.5200	– – – Not cut in pieces, frozen	425,0%	48,40	48,40	30% reduction on the in- quota duties of the annual global WTOquota for meat of poultry ducks, geese and guinea fowl, frozen, frozen of 221 tonnes. 30% reduction on the in-	30% reduction on the in- quota duties of the annual global WTOquota for meat of poultry ducks, geese and guinea fowl, frozen, frozen of 221 tonnes. 30% reduction on the in-
02.07.6010	– Of guinea fowls : – – Not cut in pieces	425,0%	48,40	48,40	quota duties of global	the annual WTOquota for meat ducks, geese and frozen, frozen 221 tonnes.
04.03.1020	– – Containing fruit, nuts or berries : – – – In powder, granules or other solid forms	453,0%	20,54	20,54	*	*	PAP
04.03.1030	– – – Other	319,0%	8,45	8,45	*	*	PAP
04.03.1091	– – Other : – – – Flavoured or containing added cocoa	453,0%	20,54	20,54	*	*	PAP
04.03.9001	– Other : – – Flavoured or containing added cocoa	453,0%	20,54	20,54	*	*	PAP
04.03.9002	– – Containing added fruit, nuts or berries	453,0%	20,54	20,54	*	*	PAP

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
04.07	Birds' eggs in shell, fresh preserved or cooked. – Fertilised eggs for incubation
04.07.1900	: – – Other	427,0%	15,50	427,0%	Free	Free
04.09.0000	Natural honey.	356,0%	24,47	24,47	302,6% or 20,80 nok/kg, and duty free within the global annual quota for honey, for developing
05.01.0000	Human hair, unworked, whether or not washed or scoured; waste of human hair.	Free		Free	countries, of 192 Free	tonnes. Free	PAP
05.02	Pigs', hogs' or boars' bristles and hair; Badger hair and other brush making hair; Waste of such bristles or hair.
05.02.1000	– Pigs', hogs' or boars' bristles and hair and waste thereof	Free		Free	Free	Free	PAP
05.02.9000	– Other	Free		Free	Free	Free	PAP
05.04.0000	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.	Free		Free	Free	Free
05.05	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; Powder and waste of feathers
05.05.1000	or parts ..(*) – Feathers of a kind used for stuffing; down	Free		Free	Free	Free	PAP
05.05.9000	– Other	Free		Free	Free	Free	PAP
05.06	Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.	Free
05.06.1000	– Ossein and bones treated with acid			Free	Free	Free
05.06.9090	– Other : – – Other	Free		Free	Free	Free

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S	Processed agricultural products
1	2	3a	3b	4	5a	(NOK/piece) 5b	6
05.07	Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply
05.07.1000	these products. – Ivory; ivory powder and waste	Free		Free	Free	Free	PAP
05.07.9000	– Other	Free		Free	Free	Free	PAP
05.08.0000	Coral and similar materials, unworked or simply prepared but not otherwise worked; Shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked	Free		Free	Free	Free	PAP
05.10.0000	waste thereof. Ambergris, castoreum, civet and musk; Cantharides; Bile, whether or not dried; Glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or	Free		Free	Free	Free	PAP
05.11	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
05.11.1000	– Bovine semen – Other : – – Other :	Free		Free	Free	Free
05.11.9911	human consumption : – – – – For feed purpose – – – – Other – – – Meat and blood :	141,0%	3,53	3,53	126,6% Free	3,17 Free
05.11.9921 05.11.9930			0,36 3,53	Free 3,53	126,6%	3,17
05.11.9940	– – – – For feed purpose – – – – Other	141,0%	0,36	Free	Free Free	Free Free
05.11.9950	– – – Natural sponges of animal origin.	Free		Free
05.11.9980	– – – Other : – – – – For feed purpose – – – – Other :	141,0%	3,53		126,6%	3,17
05.11.9991	– – – – – Semen of sheep or goats	Free		3,53 Free	Free	Free
05.11.9992	– – – – – Semen, except of sheep, goats and bovine animals	Free		Free	Free	Free

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
05.11.9993	– – – – – Embryos of bovine animals	Free		Free	Free	Free
05.11.9994	– – – – – Embryos of sheep and goats	Free		Free	Free	Free
05.11.9995	– – – – – Embryos of other animals	Free		Free	Free	Free
05.11.9998	– – – – – Other	Free		Free	Free	Free
06.01.1003	dormant : Euphorbia pulcherrima, Poinsettia pulcherrima, Fuchsia, Hibiscus, Kalanchoe and Petunia-hanging ( Petunia hybrida, Petunia atkinsiana )	0,1%		Free
06.01.1009	– – For nursery or horticultural purposes – – Other	0,1%		Free	Free	Free
06.01.2000	– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	0,4%	0,01 S	Free	Free Free	Free Free
06.02	Other live plants (including their roots), cuttings and slips; mushroom spawn. – Unrootened cuttings and
06.02.1011	slips: – – Slips; cuttings, not for nursery or horticultural purposes; cuttings of green plants for nursery of horticultural purposes from 15 December to 30 April	0,5%		Free	Free	Free
06.02.1021	– – Cuttings for nursery or horticultural purposes, except of green plants form 15 December – 30 April : – – – Begonia, all sorts, Campanula isophylla,	51,0%	0,69 S	51,0%	10,0%	0,14 S
06.02.1022	– – – Saintpaulia, Scaevola and Streptocarpus	51,0%	0,69 S	51,0%	Free	Free
06.02.1023	– – – Dendranthema x grandiflora and Chrysanthemum x moraflorium , from 1 April to	51,0%	0,69 S	51,0%	Free	Free

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
06.02.9032	– – – – – Asplenium, Begonia x rex-cultorum, Chlorophytum, Euonymus japanicus, Fatsia japonica, Aralia sieboldii, Ficus elastica, Monstera, Philodendron scandens, Radermachera, Stereospermum, Syngonium and X-Fatshedera, also when imported as part of mixed	75,0%	5,11 S	75,0%	15,0%	1,02 S
06.02.9039	– – – – – Other, also when imported as part of mixed	75,0%	5,11 S	75,0%	Free	Free
06.02.9043	groups of plants – – – – Pot plants or bedding plants, in flower : – – – – – Ageratum, Argyranthemum frutescens, Chrysanthemum frutescens, Begonia x hiemalis, Begonia elatior, Begonia x cheimantha, Begonia x semperflorens, Begonia x tuberhybrida, Bidens, Brachycome, Callistephus, Campanula	75,0%	5,11 S	75,0%	63,7%	4,34 S

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
06.03.1120	– – – Roses from 1 April to 31 October; flowers and flower buds of commodity numbers 06.03.1210, 06.03.1310, 06.03.1410, 06.03.1921, 06.03.1922 and 06.03.1991 when they are a part of mixed bouquets where the roses give the bouquets their essential character	249,0%	4,07 S	249,0%	150,0%	3,08 S
06.03.1210	– – Carnations : – – – Carnations, also in mixed bouquets etc.; flowers of commodity numbers 06.03.1110, 06.03.1310, 06.03.1410, 06.03.1921, 06.03.1922 and 06.03.1991 when they are a part in mixed bouquets where the carnations give the bouquets their		0,60	0,60	Free	Free
06.03.1290	– – – Flowers and flower buds, other than those specified in commodity number 06.03.1210, when they are imported as parts of mixed bouquets where the carnations give the bouquets their essential character	249,0%	4,07 S	249,0%	211,6%	3,45 S
06.03.1310	– – – Orchids, also in mixed bouquets etc.; flowers and flower buds of commodity numbers 06.03.1110, 06.03.1210. 06.03.1410, 06.04.1921, 06.03.1922 and 06.03.1991 when they are a part in mixed bouquets where the orchids give the bouquets their essential character – – – Flower and flower buds		0,60	0,60	Free	Free
06.03.1320	of other commodity numbers in the heading other than those mentioned in commodity number 06.03.1310 when these are a part in mixed bouquets where the orchids give the bouquets their essential character – – Chrysanthemums :	249,0%	4,07 S	249,0%	211,6%	3,45 S

Page 227 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a

Page 237 in PDF

0,80	Free	Free
07.04.9099 07.05	Lettuce ( Lactuca sativa ) and
	fresh or chilled. – Lettuce : – – Cabbage lettuce (head lettuce) : – – – Iceberg lettuce : – – – – From 1 March to 31

Page 238 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
07.14.9000	– Other	318,0%	1,74	1,74	285,1%	1,56
08.01	Coconuts, Brazil nuts and cashew nuts, fresh, dried, whether or not shelled or peeled.
	– Coconuts : – – Desiccated
08.01.1100		Free		Free	Free	Free
08.01.1200	– – In the inner shell (endocarp)	Free		Free	Free	Free
08.01.1900	– – Other	Free		Free	Free	Free
08.01.2100	– Brazil nuts : – – In shell	Free		Free	Free	Free
	– – Shelled					Free
	– Cashew nuts
08.01.3100	– – In shell	Free			Free	Free
08.01.2200		Free		Free	Free
				Free
08.01.3200	– – Shelled	Free		Free	Free	Free
08.02	Other nuts, fresh or dried, whether or not shelled or peeled. – Almonds :
08.02.1100 08.02.1200	– – In shell – – Shelled – Hazelnuts or filberts		0,01 0,01	Free Free	Free Free	Free Free
08.02.2200			0,01	Free	Free	Free
	(Corylus spp.) : – – In shell – – Shelled :
08.02.2100			0,01	Free	Free
						Free
	– Walnuts
08.02.3100	– – In shell		0,05	Free	Free	Free
	– Chestnuts (Castanea spp.) :
08.02.4100	– – In shell		2,00 H	Free	Free	Free
08.02.3200	– – Shelled		0,05	Free	Free	Free
08.02.4200	– – Shelled :		2,00 H
08.02.5100	– Pistachios – – In shell		0,24	Free
				Free	Free	Free
08.02.6200	– – Shelled				Free Free	Free Free
08.02.6100	– Macadamia – – In shell		0,24	Free	Free	Free
08.02.5200	– – Shelled nuts :		0,24	Free
08.02.7000	– Kola nuts ( Cola spp .)		0,24 0,24	Free	Free	Free Free
08.02.8000	– Areca nuts			Free	Free
	– Other :		0,24	Free	Free	Free
	– – Pecans		0,03	Free	Free	Free
08.02.9010	– – Other :			Free		Free
08.02.9099	– – – Other Bananas, including		0,24	Free		Free
			0,24
08.02.9091 08.03	– – – Pine nut kernels	Free		Free Free	Free Free	Free
					Free Free
08.03.1000 08.03.9000	plantains, fresh or dried. – Plantains – Other	Free				Free

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
08.04	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
08.04.1000	– Dates – Figs :		0,03	Free	Free	Free
08.04.2010	– – Fresh		0,09
08.04.2090	– – Other		0,01	Free Free	Free Free	Free Free
08.04.3000	– Pineapples	Free		Free		Free
	– Avocados		0,04		Free
08.04.4000	– Guavas, mangoes and mangosteens :			Free	Free	Free
08.04.5001	– – Guavas		0,04	Free	Free	Free
08.04.5002	– – Mangoes		0,04	Free	Free	Free
08.05	Citrus fruit, fresh or dried.
	– – For feed
08.05.1090	– – Other – Mandarins (including tangerines and satsumas);		0,40 H	Free	Free	Free
08.04.5003	– – Mangosteens		0,04	Free	Free	Free
08.06.2000		Free			Free	Free
	– – Other – From 1 March to 31
08.05.1010	– Oranges : purpose	318,0%	1,74	1,74	285,1%	1,56
08.06.1019			0,40 H	Free	Free	Free
08.05.4010 08.05.4090	pomelos : – – For feed purpose – – Other – Lemons ( Citrus limon, Citrus limonum ) and limes		0,40 H 1,74 0,40 H	Free 1,74 Free	285,1% Free	1,56 Free 1,56 Free
	– Grapefruit, including ( Citrus aurantifolia, Citrus latifolia ) :	318,0%
	– – – Limes		0,40 H	Free	Free	Free Free
08.05.5010 08.05.5030	– – For feed purpose – – Other :	318,0%	1,74	1,74	285,1%	1,56
08.05.5020	– – – Lemons	Free		Free	Free
08.05.9010	– Other : – – For feed purpose	318,0%	1,74	1,74		1,56
08.05.9090	– – Other		0,40 H	Free	Free	Free
					285,1%
08.06	February : – – – Table grapes –
08.06.1011	– Fresh : – – From 1 August to 28/29		0,40 H	Free	Free	Free
	Grapes, fresh or dried.
	– July : – – – Table grapes		H
08.06.1099	– – –		0,20 H
				Free	Free	Free
	– Dried			Free
08.06.1091			0,20	Free		Free
	Other				Free

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
08.10.4010	– – Cowberries	Free		Free	Free	Free
08.10.4090	– – Other		0,09	Free	Free	Free
08.10.5000	– Kiwifruit		0,06	Free	Free	Free
08.10.6000	– Durians		0,06	Free	Free	Free
08.10.7000	– Persimmons		0,06	Free	Free	Free
	– Other :
08.10.9010	– – Cloudberries	Free		Free	Free	Free
08.10.9090	– – Other		0,06	Free	Free	Free
08.11	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,
08.11.1001	sweetening matter. – Strawberries : – – Containing added sugar or other sweetening matter	128,0%	8,59	8,59	104,2%	6,99
08.11.1009	– – Other	128,0%		8,59		6,99
08.11.9008 08.12 08.12.9010	– – Bilberries – – Other – – Citrus fruit	128,0% 128,0% Free	8,59 8,59	8,59 8,59 Free	Free 112,4%	Free 7,54
	– Raspberries,		8,59		104,2%
	blackberries, mulberries, loganberries, black, white or red currants and gooseberries : – – Containing added sugar or	128,0%	8,59	8,59	108,8%	7,30
	other sweetening matter : – – – White or red currants
08.11.2091	– – Other : – – – Raspberries	128,0%	8,59	8,59		7,30
08.11.2012 08.11.2019	– – – Other	128,0%	8,59	8,59	108,8%	7,30
					108,8%
	– – – Black currants	128,0%	8,59	8,59
	– – Cowberries	128,0%	8,59	8,59	Free
08.11.2093	– Other :				108,8%	7,30
	– – Apricots
08.11.9001						Free
08.11.9002	– – Cloudberries	128,0%	8,59	8,59	Free	Free
08.11.9004	Fruit and nuts, provisionally	128,0%	8,59
08.12.1000	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. – Cherries			8,59		7,59
	– Other :				113,1%
	peaches
08.12.9020					Free	Free
08.12.9030	and – – Strawberries	Free 128,0%	8,59	Free 8,59	Free 108,8%	Free 7,30
08.12.9090	– – Other			8,59
		128,0%	8,59		108,8%	7,30
08.13	Fruit, dried, other than that of headings 08.01 to 08.06;
08.13.1000	mixtures of nuts or dried fruits of this Chapter. – Apricots		0,12	0,12		Free
08.13.2000					Free	Free
	– Prunes	Free		Free	Free

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
08.13.3000	– Apples – Mixtures of nuts or dried	188,0%	4,83	2,00	Free	Free
08.13.5010	fruits of this Chapter : – – Consisting essentially of nuts of heading 08.02		0,02	Free	Free	Free
08.13.5091	– – – Mixtures exclusively of nuts of heading 08.01 or of nuts of headings 08.01 and 08.02	188,0%	4,83	0,36	Free	Free
08.13.5092	– – – Mixtures of fruit, consisting of fruit of heading 08.01 – 08.06	188,0%	4,83	0,36	Free	Free
08.13.5099	– – – Other mixtures	188,0%	4,83	0,36	Free	Free
08.14.0000	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.	Free		Free	Free	Free
09.01	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
09.01.1100 09.01.1200	– Coffee, not roasted : – – Not decaffeinated – – Decaffeinated – Coffee, roasted :	Free Free		Free Free	Free Free	Free Free	PAP PAP
09.01.2100	– – Not decaffeinated – – Decaffeinated		0,43	Free	Free	Free	PAP
09.01.2200	– Other		0,43	Free	Free	Free	PAP
09.01.9000 09.02	Tea, whether or not flavoured.		0,15	Free	Free	Free	PAP
09.02.1000	– Green tea (not fermented) in immediate packings of a	Free		Free	Free	Free	PAP
09.02.2000	content not exceeding 3 kg – Other green tea (not fermented)	Free		Free	Free	Free	PAP
09.02.3000	– Black tea (fermented) and partly fermented tea, in immediate packings of a	Free		Free	Free	Free	PAP
09.02.4000	content not exceeding 3 kg – Other black tea (fermented) and other partly fermented tea	Free		Free	Free	Free	PAP
09.03.0000	Maté	4,5%		Free	Free	Free
09.04	Pepper of the genus Piper ; Dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta .
09.04.1100	– Pepper : – – Neither crushed nor ground	Free		Free	Free	Free
09.04.1200	– – Crushed or ground	Free		Free	Free	Free

Page 239 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
09.04.2100	– Fruits of the genus Capsicum or of the genus Pimenta : – – Dried, neither crushed nor ground	Free		Free	Free	Free
09.04.2200	– – Crushed or ground	Free			Free	Free
				Free
09.05 09.05.1000	Vanilla. – Neither crushed nor ground	Free		Free	Free	Free
09.05.2000	– Crushed or ground	Free		Free	Free	Free
09.06	Cinnamon and cinnamon- tree flowers.
09.06.1100	– Neither crushed nor ground : – – Cinnamon ( Cinnamomum zeylanicum Blume )	Free		Free	Free	Free
09.06.1900	– – Other	Free		Free	Free	Free
09.06.2000	– Crushed or ground	Free		Free	Free	Free
09.07	Cloves (whole fruit, cloves and stems).
09.07.1000	– Neither crushed nor ground	Free		Free	Free	Free
09.07.2000	– Crushed or ground	Free		Free	Free	Free
09.08	Nutmeg, mace and cardamoms.
	– Nutmeg : – – Neither crushed
09.08.1100	nor ground	Free		Free	Free	Free
09.08.1200	– – Crushed or ground – Mace :	Free		Free	Free	Free
09.08.2100	– – Neither crushed nor ground	Free		Free	Free	Free
09.08.2200	– – Crushed or ground	Free		Free	Free	Free
	– Cardamoms :
09.08.3100	– – Neither crushed nor ground	Free		Free	Free	Free
09.08.3200 09.09	– – Crushed or ground Seeds of anise, badian,	Free		Free	Free	Free
09.09.2100	– Seeds of coriander : – – Neither crushed nor ground		0,10	Free	Free	Free
09.09.2200	– – Crushed or ground – Seeds of cumin :		0,10	Free	Free	Free
09.09.3200	– – Neither crushed nor ground – – Crushed or ground		0,10 0,10	Free Free	Free Free	Free Free
09.09.3100	– Seeds of anise, badian, caraway or fennel; juniper berries :
09.09.6100 09.09.6200	– – Neither crushed nor ground – – Crushed or ground		0,04 0,04	Free Free	Free Free	Free Free
09.10	Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
09.10.1100	– – Neither crushed nor ground	Free		Free	Free	Free
09.10.1200	– – Crushed or ground	Free		Free	Free	Free
09.10.2000	– Saffron	Free		Free	Free	Free
09.10.3000	– Turmeric (curcuma) – Other spices : – – Mixtures referred to in note		0,15	Free	Free	Free
09.10.9101	1 (b) to this Chapter : – – – Curry	Free		Free	Free	Free
09.10.9109	– – – Other		0,15	Free	Free	Free
09.10.9930	– – Other : – – – Bay berries, bay leaves, seed of celery and thyme	Free		Free	Free	Free
09.10.9990	– – – Other		0,15	Free	Free	Free
10.05	Maize (corn).
10.05.1000	– Seed	Free		Free	Free	Free
10.05.9090	– Other : – – Other	Free		Free	Free	Free
10.06	Rice.
10.06.1090	– Rice in the husk (paddy or rough) : – – Other	Free		Free	Free	Free
10.06.2010	– Husked (brown) rice : – – For feed purpose – – Other	318,0%	1,74	1,74	285,1%	1,56
10.06.2090	– Semi-milled or wholly or not	Free		Free	Free	Free
	milled rice, whether polished or glazed
10.06.3010	: – – For human consumption		0,12	Free	Free	Free
10.06.3020	– – For feed purpose	318,0%	1,74	1,74	285,1%	1,56
10.06.4010	– Broken rice : – – For human consumption		0,12		Free
				Free	Free	Free Free
10.06.4099	– – Other		0,04	Free
10.07 10.07.1000	Grain sorghum. – Seed	Free		Free	Free	Free
	– Other :	Free		Free	Free	Free
10.07.9090	– – Other
10.08.1090	– Buckwheat : – – Other – Millet :	Free		Free	Free	Free
10.08.2100	– – Seed	Free		Free	Free	Free
	– – Other :			Free	Free	Free
10.08.2990 10.08.3090	– – – Other – Canary seeds: – – Other	Free	0,09	Free	Free	Free
11.02	Cereal flours other than of wheat or meslin. – Maize (corn) flour :

Page 241 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
11.02.2010 11.02.2090	– – For feed purpose – – Other – Other :	370,0% Free	3,30	3,30 Free	333,0% Free	2,97 Free
11.02.9002	– – Buckwheat or rice flour : – – – Other	370,0%	3,30	Free	Free
11.03	Cereal groats, meal and pellets. – Groats and meal :					Free
	– – Of maize (corn) :
11.03.1390	– – – Other – – Of other cereals : – – – Of rice :	Free		Free	Free	Free
11.03.1920	– – – – Other	Free		Free	Free	Free
11.04	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
11.04.2390	– – Of maize (corn) : – – – Other – – Of other cereals : – – – Of buckwheat : – – – – Other	Free		Free	Free	Free
11.04.2902 11.04.2904	– – – Of millet : – – – – Other	338,0% 338,0%	3,50 3,50	Free Free	Free Free	Free Free
11.06	Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. – Of the dried leguminous
11.06.1090 11.06.2000	vegetables of heading 07.13 : – – Other – Of sago or of roots or tubers of heading 07.14 – Of the products of Chapter 8	249,0%	0,06 2,00	Free 2,00	Free 224,1%	Free 1,80
11.06.3090	: – – Other		0,04	Free	Free	Free
11.07	Malt, whether or not roasted. – Not roasted :
11.07.1090	– – Other – Roasted :	Free		Free	Free	Free
11.07.2090	– – Other	Free		Free	Free	Free
11.09	Wheat gluten, whether or not dried.

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
11.09.0090	– Other	1,5%		Free	Free	Free
12.01	Soya beans, whether or not broken.
12.01.1000	– Seed	Free		Free	Free	Free
12.01.9010	– Other : – – For feed purpose	207,0%	2,68	2,68	186,1%	2,41
12.01.9090	– – Other	Free		Free	Free	Free
12.02	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
12.02.3000	– Seed – Other :	Free		Free	Free	Free
12.02.4190	– – In shell : – – – Other – – Shelled, whether or not	Free		Free	Free	Free
12.02.4210	broken : – – – For feed purpose	268,0%	3,41	3,41	240,5%	3,06
12.02.4290	– – – Other	Free		Free	Free	Free
12.03	Copra. – Other
12.03.0090		Free		Free	Free	Free
12.04	Linseed, whether or not broken.
12.04.0010	– For feed purpose	268,0%	3,41	3,41	240,5%	3,06
12.04.0090	– Other	Free		Free	Free	Free
12.05	Rape or colza seeds, whether or not broken. – Low erucic acid rape or colza seeds :
12.05.1090	– – Other – Other :	Free		Free	Free	Free
12.05.9090	– – Other	Free		Free	Free	Free
12.06	Sunflower seeds, whether or not broken.
12.06.0090	– Other	Free		Free	Free	Free
12.07	Other oil seeds and oleaginous fruits, whether or not broken.
12.07.1090	– Palm nuts and kernels : – – Other – Cotton seeds :	Free		Free	Free	Free
12.07.2100	– – Seed – – Other :	Free		Free	Free	Free
12.07.2910 12.07.2990	– – – For feed purpose – – – Other – Castor oil seeds :	268,0% Free	3,41	3,41 Free	240,5% Free	3,06 Free
12.07.3090	– – Other – Sesamum seeds	Free		Free	Free	Free
				3,41
12.07.4010	: – – For feed purpose	268,0%	3,41		240,5%	3,06

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
12.07.4090	– – Other – Mustard seeds :	Free		Free	Free	Free
12.07.5090	– – Other – Safflower ( Carthamus tinctorius ) seeds :		0,08	Free	Free	Free
12.07.6090	– – Other – Castor oil seeds :	Free		Free	Free	Free
12.07.7090	– – Other – Other :	Free		Free	Free	Free
	– – Poppy seeds : – – – Other
12.07.9190		Free		Free	Free	Free
	– – Other :
12.07.9910	– – – For feed purpose	268,0%	3,41	3,41	240,5%	3,06
12.07.9990	– – – Other	Free		Free	Free	Free
12.08	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. – Of soya beans :
12.08.1090	– – Other	Free		Free	Free	Free
	– Other :
12.08.9090	– – Other	Free		Free	Free	Free
12.09 12.09.1000	Seeds, fruit and spores, of a kind used for sowing. – Sugar beet seeds – Seeds of forage plants : – – Clover ( Trifolium spp .)		0,72	Free	Free	Free
12.09.2939 12.09.2990	– – – – Other	167,0%	29,06	29,06	141,9%	24,70
12.09.2209	– – – Other – – Other : – – – Beet seeds, other than sugar beet seed :	167,0%	29,06	29,06	141,9%	24,70
12.09.3000	– – – Other – Seeds of herbaceous plants cultivated principally for their flowers	Free		Free	Free	Free
	– Other :	155,0%	19,42	19,42	131,7%	16,50
12.09.9110	– – – Cucumber, cauliflower, carrot, onion, shallot, leek, parsley, endive and lettuce seed – – – Other :		0,18	Free	Free	Free
12.09.9191	– – – – Cabbage seed		0,72	Free	Free	Free
12.09.9199	– – – – Other		0,72	Free	Free	Free
12.09.9900	– – Other	Free		Free	Free	Free

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S	Processed agricultural products
1	2	3a	3b	4	5a	(NOK/piece) 5b	6
12.11	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.
12.11.2000	– Ginseng roots	Free		Free	Free	Free
12.11.3000	– Coca leaves	Free		Free	Free	Free
12.11.4000	– Poppy straw	Free		Free	Free	Free
	– Other			Free	Free	Free
12.11.9000		Free
	feed purpose – – – Other – – Locust beans (carob) : – – – For feed purpose – – – Other – – Sugar cane : – – – For feed purpose – – – Other – – Chicory roots
12.12.2110 12.12.2190	: – – – For feed purpose – – – Other – – Sugar beet :	423,0% Free	1,34	1,34 Free	378,8% Free	1,20
	– – Other :			1,34	378,8%	Free
12.12.2910 12.12.2990	– – – For feed purpose – – – Other – Other :	423,0% Free	1,34	Free	Free	1,20 Free
12.12.9190		423,0%	1,34	1,34	378,8%	1,20
12.12.9210		423,0%	1,34	1,34	378,8%	1,20
12.12.9110	– – – For
	Lac; natural gums, resins,
12.12.9900			1,34	1,34		Free
13.01.9000		Free		Free	Free	Free
					Free	Free
12.12.9290		Free		Free	Free	Free
12.12.9310		423,0%			378,8%	1,20
12.12.9390		Free		Free	Free	Free
12.12.9400		Free			Free	Free
	gum-resins and oleoresins
	(for example, balsams).
		Free		Free	Free	Free
13.01.2000	– Gum Arabic			Free	Free
		Free
				Free
13.01	– Other
	– Other
		Free		Free

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
13.02	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
13.02.1100	– Vegetable saps and extracts : – – Opium – – Of liquorice	4,5%		Free	Free	Free
13.02.1200		Free		Free	Free	Free	PAP
13.02.1300	– – Of hops	4,5%		Free	Free	Free	PAP
13.02.1903	– – Other : – – – Intermixtures of vegetable extracts, for the manufacture of beverages or of food	3,0%		3,0%	Free	Free	PAP
13.02.1905	preparations – – – Of aloes, Quassia amara, manna, pyrethrum or of the roots of plants containing rotenone; vanilla oleoresin	3,0%		Free	Free	Free	PAP
					Free
13.02.1909 13.02.2000	– – – Other – Pectic substances, pectinates	3,0% Free		3,0% Free	Free	Free	PAP
	and pectates – Mucilages and thickeners, whether or not modified, derived from vegetable products : – – Agar-Agar – – Mucilages and thickeners, whether or not modified,					Free	PAP
13.02.3100 13.02.3200	derived from locust beans, locust bean seed or guar seed	4,5% Free		Free Free	Free Free	Free Free	PAP PAP
13.02.3901	– – – Modified – – – Other	3,0%		Free	Free	Free	PAP
13.02.3909		3,0%		Free	Free	Free	PAP
14.01	Vegetable materials of a kind
14.01.1000	bark). – Bamboos	Free		Free	Free	Free	PAP
14.01.2000	– Rattans	Free		Free	Free	Free	PAP
14.01.9000	– Other	Free		Free	Free	Free	PAP
14.04	Vegetable products not elsewhere specified or included.
14.04.2000	– Cotton linters	Free		Free	Free	Free	PAP
14.04.9000	– Other Fats of bovine animals, sheep	Free		Free	Free	Free	PAP
15.02
15.02.1090	– Tallow : – – Other – Other :		0,05	Free	Free	Free

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
15.02.9090	– – Other		0,05	Free	Free	Free
15.03.0000	Lard stearin, lard oil,		0,01	Free	Free	Free
15.05.0000	Wool grease and fatty substances derived therefrom (including lanolin).		0,02	Free	Free	Free
15.06	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.
15.06.0021	– Other : – – Bone fat, bone oil and neat's-foot oil – – Other :		0,05	Free	Free	Free
15.06.0099	– – – Other		0,02	Free	Free	Free
15.07	Soya-bean oil and its fractions, whether or not
15.07.1090	degummed : – – Other		0,03	Free	Free	Free
15.08	Ground-nut oil and its fractions, whether or not refined, but not chemically modified. – Crude oil :
15.08.1090	– – Other		0,03	Free	Free	Free
15.09	Olive oil and its fractions, whether or not refined, but not chemically modified. – Virgin :
15.09.1090	– – Other	Free		Free	Free	Free
15.09.9090	– Other : – – Other	Free		Free	Free	Free
15.10	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
15.10.0090	15.09. – Other	Free		Free	Free	Free

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S	Processed agricultural products
1	2	3a	3b	4	5a	(NOK/piece) 5b	6
15.11	Palm oil and its fractions, whether or not refined, but not chemically modified. – Crude oil :
15.11.1010	– – For feed purpose – – Other	176,0%	4,88	4,88	158,3%	4,39
15.11.1090	– Other :	Free		Free	Free	Free
15.11.9011	– – For feed purpose – – Other :	176,0%	4,88	4,88	158,3%	4,39
15.11.9020	– – – Solid fractions	14,4%		14,4%	Free	Free
15.11.9099	– – – Other Sunflower-seed, safflower or cotton-seed oil and fractions	Free		Free	Free	Free
15.12	thereof, whether or not refined, but not chemically modified.
15.12.1190	– – Crude oil : – – – Other – – Other :		0,05	Free	Free	Free
15.13.2110 15.13.2190	fractions : – – Crude oil : – – – For feed purpose – – – Other – – Other : – – – For feed purpose	176,0%	0,05 4,88 0,03	Free 4,88 Free	158,3% Free	Free 4,39 Free
15.12.2190 15.13	– Cotton-seed oil and its fractions : – – Crude oil, whether or not gossypol has been removed : – – – Other Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. – Coconut (copra) oil and its – – Other : – – – For feed purpose – – – Other : – – – – Solid fractions – – – – Other oil	176,0%	4,88	4,88	Free
15.13.1190	purpose – – – Other	176,0%	0,03 4,88	Free 4,88	Free 158,3% Free Free	4,39 Free Free
15.13.1110 15.13.1911					158,3%	4,39
	– – – For feed					Free
15.13.2911	– – – Other : – – – – Solid fractions	176,0%	4,88	4,88	158,3%	4,39
15.13.1920 15.13.1999	– Palm kernel or babassu and fractions thereof : – – Crude oil :	14,4% 12,7%		14,4% 12,7%
15.13.2999	– – – –	14,4%		14,4%	Free	Free
15.13.2920	Other	12,7%		12,7%	Free	Free

Page 248 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S	Processed agricultural products
1	2	3a	3b	4	5a	(NOK/piece) 5b	6
15.14	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
15.14.1190	– Low erucic acid rape or colza oil and its fractions : – – Crude oil :
	– – – Other		0,05	Free	Free	Free
	– – Crude oil :					Free
15.14.9190	– – – Other		0,05	Free	Free
15.15	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined but not chemically modified. its fractions :
15.15.1190	– Linseed oil and – – – Other – Maize (corn) oil and its fractions :		0,05	Free	Free	Free
	– Castor oil and its fractions – – Other – Sesame oil and its fractions : – – Other :	Free		Free	Free
15.15.2190	– – Crude oil : – – – Other :		0,05			Free
15.15.3090				Free	Free	Free
15.15.5020	– – – Crude oil – Other :		0,05	Free	Free	Free
15.15.9021	– – Cashew nutshell oil, wood oils (including tung oil and its fractions) or oiticica oil, not for feed purpose	Free		Free	Free	Free
15.15.9032 15.15.9070 15.16 15.16.2020	– – Jojoba oil and its fractions, not for feed purpose – – Other : – – – Crude oil Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. – Vegetable fats and oils and their fractions : – – Other : – – – Hydrogenated castor oil	Free Free	0,03	Free Free Free	Free Free Free	Free Free Free	PAP

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
15.17	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 15.16. – Margarine, excluding liquid
15.17.1021	margarine : – – Other : – – – Animal : – – – – Containing more than 10 %but not more than 15 %by	21,2%		21,2%	*	*	PAP
	weight of milk fats – – – Vegetable : – – – – Containing more than 10 %but not more than 15 %by					*
15.17.1031	weight of milk fats – Other :	21,2%		21,2%	*		PAP
15.17.9032	– – – Liquid margarine : – – – – Containing more than 10 %but not more than 15 %by weight of milk fats – – – Edible liquid mixtures of animal and vegetable oils	25,5%		25,5%	*	*	PAP
15.17.9041	vegetable oils : – – – – Containing more than 10 %but not more than 15 %by weight of milk fats – – – Other :	12,7%		12,7%	*	*	PAP
15.17.9091	– – – – Containing more than 10 %but not more than 15 %by weight of milk fats		0,02	Free	Free	Free	PAP
15.17.9097	– – – – Edible mixtures or preparations of a kind used as mould release preparations, n.e.s.i.		0,02	Free	Free	Free
	– – – – Other						PAP
15.17.9098			0,02	Free	Free	Free
15.18	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or

Page 250 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
	– Other : – – Tung oil and other similar wood oils; oiticica oil			Free
15.18.0021		Free			Free	Free
15.18.0031	– – Siccative oils – – Linseed oil, boiled		0,08	Free	Free	Free
15.18.0041			0,07	Free	Free	Free
15.18.0051	– – Linoxyn	12,7%		12,7%	Free	Free	PAP
15.20	Glycerol, crude; glycerol		3,91
15.20.0010 15.20.0090	waters and glycerol lyes. – For feed purpose	170,0%		3,91	*	*	PAP
	– Other	Free		Free	Free	Free
15.21	Vegetable waxes (other than triglycerides), beeswax other insect waxes and spermaceti, whether or not refined or						PAP
15.21.1000	coloured. – Vegetable waxes – Other	Free Free		Free Free	Free Free	Free Free	PAP PAP
15.21.9000 15.22 15.22.0011	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. – For feed purpose	170,0%	3,91	3,91	*	*	PAP
15.22.0020	– Other : – – Degras	Free Free		Free Free	Free Free	Free Free	PAP PAP
15.22.0099	– – Other
17.01.1210 17.01.1290	– – Beet sugar : – – – For feed purpose – – – Other – – Cane sugar specified in	82,0%	1,41 0,03	1,41 Free	73,3% Free	1,26
	– – – Other – – Other :	82,0%	0,03 1,41 0,03	1,41	73,3%	Free 1,26
17.01.9910	Chapter : – – – For feed purpose – – – Other – – Containing added flavouring or colouring matter	82,0%	1,41	1,41	73,3%
17.01.1310 17.01.1390				Free	Free	Free
17.01.1410	– – Other cane sugar : – – – For feed purpose	82,0%		1,41	73,3%	1,26
17.01.1490	– – – Other – Other :			Free	Free	Free
17.01.9110	: – – – For feed purpose	82,0%	1,41	1,41	73,3%	1,26
17.01.9190			0,03	Free	Free	Free
	– – – For feed purpose – – – Other :		1,41			1,26
17.01.9991	– – – – In lumps or powdered – – – – Other sugar :		0,03	Free	Free	Free

Page 251 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
17.01.9995	– – – – – In retail sale packages of a weight not exceeding 24 kg		0,03	Free	Free	Free
17.01.9999	– – – – – Other (in bulk or whole sale packages)		0,03	Free	Free	Free
17.02	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.
	– Lactose and lactose syrup : – – Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter :	82,0%	1,41	1,41	73,3%	1,26
17.02.1110 17.02.1190	– – – For feed purpose – – – Other – – Other :	Free		Free	Free	Free
17.02.1910	– – – For feed purpose – – – Other	82,0%	1,41	1,41 Free	73,3% Free	1,26
		Free				Free
17.02.1990	– Maple sugar and maple syrup :	Free		Free	Free	Free
17.02.2090 17.02.3000	– – Other – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 %by weight of	369,0%	5,87	5,87	331,9%	5,28
17.02.4000	fructose – Glucose and glucose syrup, containing in the dry state at least 20 %but less than 50% by weight of fructose, excluding invert sugar	369,0%	5,87	5,87	331,9%	5,28
17.02.5010 17.02.5090	– Chemically pure fructose : – – For feed purpose – – Other – Other fructose and fructose	82,0% Free	1,41	1,41 Free	* Free	* Free	PAP PAP
17.02.6090	syrup, containing in the dry state more than 50 %by weight of fructose, excluding invert sugar : – – Other – Other, including invert sugar and other sugar and sugar syrup blends containing in the	Free		Free	Free	Free

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
17.02.9029	– – – – Other	82,0%	1,41	1,41	73,3%	1,26
17.02.9040	– – Other : – – – Caramel, including 'colouring caramel'		0,27	0,27	Free	Free
17.02.9099	– – – Other	Free		Free	Free	Free	PAP
17.03	Molasses resulting from the extraction or refining of sugar.
17.03.1010	– Cane molasses : – – For feed purpose	74,0%	1,28	1,28	66,5%	1,15
17.03.1090	– – Other	Free		Free	Free	Free
17.03.9010	– Other : – – For feed purpose	74,0%	1,28	1,28	66,5%	1,15
17.03.9090	– – Other	Free		Free	Free	Free
17.04 17.04.1000	Sugar confectionary (including white chocolate), not containing cocoa. – Chewing gum, whether or not sugar-coated	7,0%	2,02	2,02	*	*	PAP
17.04.9010	– Other : – – Marzipan – – Other :	10,0%	1,44	1,44	*	*	PAP
17.04.9091	– – – Caramels (including toffees and similar sweets)	48,0%	6,71	6,71	*	*	PAP
17.04.9092	– – – Pastilles, sweets and drops	48,0%	6,71	6,71	*	*	PAP
17.04.9099	– – – Other	48,0%	6,71	6,71	*	*	PAP
18.01.0000	Cocoa beans, whole or broken, raw or roasted.	Free		Free	Free	Free
18.02.0000	Cocoa shells, husks, skins and other cocoa waste.	Free		Free	Free	Free
18.03	Cocoa paste, whether or not defatted.
18.03.1000	– Not defatted	Free		Free	Free	Free	PAP
18.03.2000	– Wholly or partly defatted	Free		Free	Free	Free	PAP
18.04.0000	Cocoa butter, fat and oil.	Free		Free	Free	Free	PAP
18.05.0000	Cocoa powder, not containing added sugar or other sweetening matter.		0,08	Free	Free	Free	PAP
18.06	Chocolate and other food preparations containing cocoa.
18.06.1000	– Cocoa powder, containing added sugar or other sweetening matter	17,0%	2,72	2,72	Free	Free	PAP
	– Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a

Page 253 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
	– – Ice-cream powders or table cream powders :
18.06.2011	– – – Ice-cream powders	474,0%	22,58	22,58	*	*	PAP
18.06.2012	– – – Table cream powders	474,0%	22,58	22,58	*	*	PAP
18.06.2090	– – Other	474,0%
	– Other, in blocks, slabs or bars :		22,58	22,58	*	*	PAP
18.06.3100	– – Filled	50,0%	7,69	7,69	*	*	PAP
18.06.3200	– – Not filled	50,0%	7,69	7,69	*	*	PAP
18.06.9010	– Other : – – Other chocolate, including sugar confectionary containing cocoa – – Ice-cream powders or table	50,0%	7,69	7,69	*	*	PAP
18.06.9021 18.06.9022	– – – Ice-cream powders – – – Table cream powders	474,0% 474,0%	22,58 22,58	22,58 22,58	* *	* *	PAP PAP
							PAP
18.06.9090 19.01	– – Other edible preparations Malt extract; food preparations of flour, meal, starch or malt extract,	474,0%	22,58	22,58	*	*
19.01.1010	groats, 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 04.01 to 04.04, not containing cocoa or containing less than5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. – Preparations for infant use, put up for retail sale : – – Of goods of headings 04.01	224,0%	24,67	24,67	*	*	PAP
19.01.1090 19.01.2010 19.01.2091	to 04.04 – – Other – Mixes and doughs for the preparation of bakers' wares of heading 19.05 : – – Cake mixes in containers of a net content of less than 2 kg – – Other : – – – Cake mixes in containers of a net content of 2 kg or – – – Doughs, whether or not shaped, but excluding of subheading 19.01.2097 – – – Other :	137,0% 90,0% 90,0%	15,09 9,47 9,47	15,09 9,47 9,47	* * *	* * *	PAP PAP PAP
19.01.2092	more products		9,47	9,47
		90,0%			*	*	PAP

Page 260 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
	– – Other :
20.08.9902	– – – Plums	288,0%	34,92	0,64	Free	Free
20.08.9903	– – – Maize (corn), other than sweet corn ( Zea mays var. Saccharata )	288,0%	34,92	34,92	*	*	PAP
20.08.9909	– – – Other	288,0%	34,92	34,92	230,4%	27,94
20.09	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
	– Orange juice : – – Frozen : – – – Containing added sugar or other sweetening matter :
20.09.1111	– – – – Of a Brix value		0,23	0,23	Free	Free
20.09.1119	exceeding 67 – – – – Other		0,23	0,23	Free	Free
20.09.1120	– – – Other : – – – – In	Free		Free	Free	Free
20.09.1130	containers weighing, with contents, 3 kg or more – – – – Other :	Free		Free	Free	Free
20.09.1191	– – – – – Concentrated – – – – – Other : – – – – – – Of a Brix value		0,08	0,08	Free	Free
20.09.1199	exceeding 67 – – – – – – Other – – Not frozen, of a Brix		0,08	0,08	Free	Free
20.09.1210	value not exceeding 20 : – – – Containing added sugar or		0,23	0,23	Free	Free
20.09.1220	other sweetening matter – – – Other, in containers weighing, with contents, 3 kg or more	Free		Free	Free	Free
20.09.1290	– – – Other – – Other : – – – Containing added sugar or		0,08	0,08	Free	Free
20.09.1912 20.09.1919	other sweetening matter : – – – – Of a Brix value not exceeding 67 – – – – Other		0,23 0,23	0,23	Free	Free
	– – – Other :			0,23 Free	Free	Free
20.09.1920	– – – – In containers weighing, with contents, 3 kg or more – – – – Other :	Free			Free	Free
20.09.1992	– – – – – Of a Brix value not exceeding 67		0,08	0,08	Free	Free
20.09.1999	– – – – – Other – Grapefruit juice (including		0,08	0,08	Free	Free
20.09.2900	exceeding 20 – – Other	Free		Free	Free	Free

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S	Processed agricultural products
1	2	3a	3b	4	5a	(NOK/piece) 5b	6
21.01	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 mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
21.01.1100	coffee : – – Extracts, essences and concentrates	Free		Free	Free	Free	PAP
	– – Preparations with a basis of extracts, essences or concentrates or with a basis of coffee : – – – Not containing milkfat,	3,0%			Free	Free
21.01.1201	milk protein, sugar or starch, or containing less than 1,5% by weight of milk fat, 2,5 %by weight of milk protein, 5 %by weight of sugar or 5 %by weight of starch – – – Other preparations with a basis of coffee	3,0%		Free			PAP
21.01.1202				Free	Free	Free	PAP
21.01.1209	– – – Other	3,0%		Free	Free	Free	PAP
21.01.2010	– Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté : – – Extracts, essences and	Free		Free	Free	Free	PAP
	concentrates of tea – – – Preparations with a					Free	PAP
21.01.2091 21.01.2094	basis of tea or maté – – – Other, not containing	3,0% 3,0%		Free Free	Free Free	Free	PAP
21.01.2099	starch, or containing less than 1,5 %by weight of milk fat, 2,5 %by weight of milk protein, 5 %by weight of sugar or 5 %by weight of starch – – – Other			Free	Free	Free
21.01.3000	– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	3,0% Free		Free	Free	Free	PAP PAP

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
21.02	Yeasts (active or inactive); other single-cell micro- organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
21.02.1010	– Active yeasts : – – Wine yeasts – – Baking yeasts, pressed or dried		0,36	0,36	Free	Free	PAP
21.02.1020	liquid,	21,0%		21,0%	Free	Free	PAP
21.02.1090	– – Other – Inactive yeasts; other single-	21,0%		21,0%	Free	Free	PAP
21.02.2010	cell micro-organisms, dead : – – Yeasts for feed purpose – – Other inactive yeasts	172,0%	2,66	2,66	*	*	PAP
21.02.2020		21,0%		21,0%	Free	Free	PAP
21.02.2031	– – Other single-cell micro- organisms, dead, for feed purpose	172,0%	2,66	2,66	*	*	PAP
21.02.2040	– – Other single-cell micro- organisms, dead, not for feed purpose	Free		Free	Free	Free	PAP
21.02.3000	– Prepared baking powders Sauces and preparations therefor; mixed and mixed seasonings;		0,36	0,36	Free	Free	PAP
21.03	condiments mustard flour and meal and prepared mustard.
21.03.1000	– Soya sauce – Tomato ketchup and other	Free		Free	Free	Free	PAP
21.03.2010	tomato sauce : – – Tomato ketchup – – Other tomato sauce :	4,0%	0,37	0,37	Free	Free	PAP
21.03.2021	– – – Containing meat or edible meat offals	275,0%	24,17	24,17	*	*	PAP
21.03.2029	– – – Other – Mustard flour and meal and	275,0%	24,17	24,17	*	*	PAP
21.03.3001	prepared mustard : – – Mustard flour and meal		0,15	Free	Free	Free	PAP
21.03.3002	– – Prepared mustard : – – – Containing less than5% by weight of added sugar		0,15	Free	Free	Free	PAP
21.03.3009 21.03.9010	– – – Other – – Mayonnaise and remoulades	40,0%	0,15 4,54	Free 4,54	Free *	Free	PAP PAP
	– – Other : – – – Mango chutney, liquid					*
21.03.9091		245,0% 245,0%	27,66 27,66	27,66 27,66	Free *	Free	PAP PAP
21.03.9099 21.04	– – – Other Soups and broths and preparations therefor; homogenised composite food preparations.					*
	– Soups and broths and preparations therefor : – – In airtight containers :
21.04.1011	– – – Meat broth : – – – – Dried
		99,0%	15,27	15,27	Free	Free	PAP

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HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
21.06.9060	– – Emulsified fats and similar products containing more than 15% by weight of edible milk- fats	287,0%	20,73	20,73	*	*	PAP
21.06.9090 22.01	– – Other Waters, including natural or artificial mineral waters and aerated waters, not	439,0%	31,71	31,71	*	*	PAP
22.01.1000	containing added sugar or other sweetening matter nor flavoured; ice and snow. – Mineral waters and aerated		0,06 L	Free	Free	Free	PAP
22.01.9001	waters – – Drinking water, put up for retail sale	Free		Free	Free	Free	PAP
22.01.9009	– – Other	Free		Free	Free	Free	PAP
22.02	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
22.02.1000	juices of heading 20.09. – Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured		0,30	Free	Free	Free	PAP
22.02.9010	– Other : – – Non-alcoholic wines – – Non-alcoholic beer		0,30	Free	Free	Free
22.02.9020	(beer with an alcoholic strength not exceeding 0,5% by volume)		0,30	Free	Free	Free
22.03 22.03.0010 22.03.0020	Beer made from malt. – With an alcoholic strengt by volume exceeding 0,5 %, but not exceeding 0,7 %by volume – With an alcoholic strengt by		1,28 L 1,28 L	1,28 L 1,28 L	Free Free	Free Free	PAP PAP
22.03.0030	volume – With an alcoholic strengt by volume exceeding 2,75 %, but not exceeding 3,75 %by volume		1,28 L	1,28 L	Free	Free	PAP
22.03.0040	– With an alcoholic strengt by volume exceeding 3,75 %, but not exceeding 4,75 %by		1,28 L	1,28 L	Free	Free	PAP
22.03.0090	volume – Other		1,28 L	1,28 L	Free	Free	PAP

Page 266 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S	Processed agricultural products
1	2	3a	3b	4	5a	(NOK/piece) 5b	6
22.04	Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. – Sparkling wine :
22.04.1001	– – Of an alcoholic strength by volume not exceeding 2,5%	Free		Free	Free	Free
22.04.1009	– – Other	Free		Free	Free	Free
	– Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :
22.04.2101	less : – – – Of an alcoholic strength by volume not exceeding 2,5 %	Free		Free	Free	Free
22.04.2109	– – – Other	Free		Free	Free	Free
22.04.2901	– – Other : – – – Of an alcoholic strength by volume not exceeding 2,5	Free		Free	Free	Free
22.04.2909	% – – – Other	Free		Free	Free	Free
22.04.3002	volume not exceeding 2,5 %: – – – In fermentation or with fermentation arrested otherwise than by the addition of alcohol	Free		Free	Free	Free
22.04.3003	– – – Other	Free		Free	Free	Free
22.04.3004	– – Other : – – – In fermentation or with fermentation arrested otherwise than by the addition of alcohol	Free		Free	Free	Free
22.04.3009	– – – Other	Free		Free	Free	Free
22.05	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
22.05.1001	– In containers holding 2 l or less : – – Of an alcoholic strength by volume not exceeding 2,5%	Free		Free	Free	Free	PAP
22.05.1009	– – Other – Other :	Free		Free	Free	Free	PAP
22.05.9001	– – Of an alcoholic strength by volume not exceeding 2,5%	Free		Free	Free	Free	PAP
22.05.9009	– – Other	Free		Free	Free	Free	PAP

Page 267 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S	Processed agricultural products
1	2					(NOK/piece)	6
22.06	Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic	3a	3b	4	5a	5b
22.06.0002	specified or included. – With an alcoholic strength by volume exceeding 0,5 %, but not exceeding 0,7 %by volume	Free		Free	Free	Free
22.06.0003	– With an alcoholic strength by volume exceeding 0,7 %, but not exceeding 2,5 %by volume	Free		Free	Free	Free
22.06.0009	– Other	Free		Free	Free	Free
22.07	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 %vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
22.07.1011	– – For the manufacturing of beverages : – – – Not containing spirits obtained from potatoes – – Other	424,0%	12,17	12,17	381%	10,95
22.07.1090		Free		Free	Free	Free
22.07.2000	– Ethyl alcohol and other spirits, denatured, of any strength	Free		Free	Free	Free	PAP
22.08	Undenatured ethyl alcohol of an alcoholic strength by volume less than 80% vol; spirits, liqueurs and other spirituous beverages.
22.08.2000	– Spirits obtained by distilling grape wine or grape marc	Free		Free	Free	Free	PAP
22.08.3000	– Whiskies	Free		Free	Free	Free	PAP
22.08.4000	– Rum and other spirits obtained by distilling fermented sugar-cane juice	Free		Free	Free	Free	PAP
22.08.5000 22.08.6000	– Gin and Geneva – Vodka	Free Free		Free Free	Free Free	Free Free	PAP PAP
22.08.7000	– Liqueurs and cordials	Free		Free	Free	Free	PAP
22.08.9003	– Other : – – Aquavit (distilled spirits	Free		Free	Free	Free
22.08.9009	flavoured with cumin seeds) – – Other	Free		Free	Free	Free

Page 268 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
22.09.0000	Vinegar and substitutes for vinegar obtained from acetic acid.		0,08	0,08	Free	Free	PAP
23.01	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human
23.01.1000	consumption; greaves. – Flours, meals and pellets, of meat or meat offal; greaves	283,0%	113,61	113,61	256,4%	102,24
23.02	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.
23.02.1090	– Of maize (corn) : – – Other	Free		Free	Free	Free
23.02.4010	– Of other cereals : – – Of rice, other than for feed purpose – Of leguminous plants :	Free		Free	Free	Free
23.02.5090	– – Other	Free		Free	Free	Free
23.03	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing.
23.03.1090	– Residues of starch manufacture and similar residues : – – Other	Free		Free	Free	Free
23.03.2090	– Beet-pulp, bagasse and other waste of sugar manufacture : – – Other	Free		Free	Free	Free
23.03.3090	– Brewing or distilling dregs and waste : – – Other	Free		Free	Free	Free
23.04	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil.
23.04.0090	– Other	Free		Free	Free	Free
23.05	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.
23.05.0090	– Other	Free		Free	Free	Free

Page 269 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products
1	2	3a	3b	4	5a	5b	6
23.06	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 23.04 or 23.05.
23.06.1090	– Of cotton seeds : – – Other – Of linseed :	Free		Free	Free	Free
23.06.2090	– – Other	Free		Free	Free	Free
23.06.3090	– Of sunflower seeds : – – Other – Of rape or colza seeds : – – Of low erucic acid rape or	Free		Free	Free	Free
23.06.4190	colza seeds : – – – Other – – Other :	Free		Free	Free	Free
23.06.4990	– – – Other – Of coconut or copra :	Free		Free	Free	Free
23.06.5090	– – Other – Of palm nuts or :	Free		Free	Free	Free
23.06.6010	kernels – – For feed purpose	183,0%	2,34	2,34	164,2%	2,10
23.06.6090	– – Other	Free		Free	Free	Free
23.06.9010	– Other : – – For feed purpose	183,0%	2,34	2,34	164,2%	2,10
23.06.9090	– – Other	Free		Free	Free	Free
23.07 23.07.0090	Wine lees; argol. – Other	Free		Free	Free	Free
23.09	Preparations of a kind used in animal feeding. – Dog or cat food, put up for retail sale :
23.09.1011	airtight containers : – – – Dog food		0,42	0,42	Free	Free
23.09.1012	– – – Cat food		0,42	0,42	Free	Free
	– – Other :	Free		Free
23.09.1091 23.09.1092	– – – Dog food – – – Cat food	Free		Free	Free Free	Free Free
23.09.9011	– Other : – – Containing meat or meat offal of land animals, in airtight containers : – – – For pets		0,42	0,42	Free	Free
23.09.9020	– – – For other animals – – Other : – – – Fish fodder and fish solubles :	156,0%	3,57	3,57	140,3%	3,21
23.09.9040	– – – – For other fish – – – Birds food :	156,0%	3,57	3,57	140,3%	3,21

Page 271 in PDF

HS-code	Description of products	Bound rate of duty, ad valorem	Bound rate of duty, specific	MFN- rate of duty	Customs duties for Guatemala, ad valorme	Customs duties for Guatemala, spesific: NOK/Kg or S (NOK/piece)	Processed agricultural products

Page 273 in PDF

1	2	3a	3b	4	5a	5b

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6
24.03.1900	– – Other		7,65	Free	Free	Free

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	– Other :

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24.03.9100	– – 'Homogenised' or 'reconstituted' tobacco		7,65	Free	Free	Free

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	– – Other :

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24.03.9910	– – – Tobacco extracts and essences	Free		Free	Free

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Free
	– – – Other :

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24.03.9991	– – – – Chewing tobacco and snuff		7,65	Free	Free

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Free
24.03.9999	– – – – Other		7,65	Free

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Free	Free
* = Duty in accordance with paragraph 2 of Section 2. S = NOK/piece H = duty rate per 100 kg

GUATEMALA AND SWITZERLAND

Section 1 – Concessions by Guatemala

Page 283 in PDF1. Guatemala shall grant tariff concessions to agricultural products originating in Switzerland, as specified in this Section. 2. The following staging categories listed in Table 1 to this Section, shall apply to imports from Switzerland, according to the tariff concessions given by Guatemala:

– (a) duties on goods listed under category 'I' in Guatemala's Schedule shall be abolished and such goods shall be duty-free on the date of entry into force of this Protocol of Accession to the Agreement;
– (b) duties on goods listed under category '5' in Guatemala's Schedule shall be removed in five equal annual stages beginning on the date of entry into force of this Protocol of Accession to the Agreement and such goods shall be duty-free, effective on 1 January of year five;
– (c) duties on goods listed under category '10' in Guatemala's Schedule shall be removed in ten equal annual stages beginning on the date of entry into force of this Protocol of Accession to the Agreement and such goods shall be duty-free, effective on 1 January of year 10;
– (d) duties on goods listed under category 'G' in Guatemala's Schedule shall be subject to an annual tariff quota of a total of 100 metric Tons duty-free, for the tariff lines 0404.90.00; 0405.10.00; 0405.20.00; 0406.10.00; 0406.20.10; 0406.20.90; 0406.30.00; 0406.90.20 and 0406.90.90, from the date of entry into force of this Protocol of Accession to the Agreement;
– (e) duties on goods listed under category 'H1' in Guatemala's Schedule shall be subject a reduction of 50% on the basis of the tariff rate in five equal annual stages beginning on the date of entry into force of this Protocol of Accession to the Agreement; and then remain at that level without any reduction;
– (f) duties on goods listed under category 'H2' in Guatemala's Schedule shall be subject a reduction of 80% on the basis of the tariff rate in ten equal annual stages beginning on the date of entry into force of this Protocol of Accession to the Agreement; and then remain at that level without any reduction;
– (g) duties on goods listed under category 'H3' in Guatemala's Schedule shall be subject a reduction of 33% on the basis of the tariff rate in five equal

– annual stages beginning on the date of entry into force of this Protocol of Accession to the Agreement; and then remain at that level without any

Page 285 in PDF| Tariff line HS 2012 | Description | MFN rate | Category |

| 0205.00.00 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | 15 | I |
| 0206.80.00 | – Other, fresh or chilled | 15 | 10 |
| 0206.90.00 | – Other, frozen | 15 | 10 |
| 0208.10.00 | – Of rabbits or hares | 15 | I |
| 0208.30.00 | – Of primates | 15 | I |
| 0208.50.00 | – Of reptiles (including snakes and sea turtles) | 15 | I |
| 0208.60.00 | – Of camels and other camelids (Camelidae) | 15 | I |
| 0208.90.10 | – – Frogs' legs | 15 | I |
| 0208.90.90 | | | I |
| 0209.90.00 | – – Other | 15 | |
| | – Other: | 15 | 10 |
| 0210.11.00 | – – Hams, shoulders and cuts thereof, with bone in | 15 | H1 |
| 0210.19.00 | — Other | 15 | H1 |
| 0210.20.00 | – Meat of bovine animals | 15 | H1 |
| 0210.91.00 | – – Of primates | 10 | I |
| 0210.92.10 | – – – Of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 15 | I |
| 0210.92.90 | – – – Other | 10 | I |
| 0210.93.00 | – – Of reptiles (including snakes and sea turtles) | 10 | I |
| 0210.99.90 | – – – Other | 15 | 10 |
| 0404.10.00 | – Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter | 0 | I |
| 0404.90.00 | — Others | 10 | G |
| 0405.10.00 | – Butter | 15 | G |
| 0405.20.00 | – Dairy spreads | 15 | G |
| 0406.10.00 0406.20.10 | – Fresh (unripened or uncured) cheese, including whey cheese, and curd | 15 | G |
| | – – Cheddar type, dried | 0 | G |
| 0406.20.90 | — Others | 15 | G |
| 0406.90.20 | – – Cheddar type, in blocks or slabs | 15 | G |
| 0406.90.90 | — Others | 15 | G |
| 0407.11.00 | – -Of hen of specie Gallus domesticus | 0 | I |
| 0407.19.00 | – – Other | 0 | I |
| 0407.29.10 | – – -Of Ostrich | 10 | I |
| 0407.29.90 | – – – Others | 15 | I |
| 0407.90.10 | – -Of Ostrich | 10 | I |
| 0409.00.00 | NATURAL HONEY | 15 | 10 |
| 0410.00.00 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED | 15 | 5 |
| 0501.00.00 | UNWORKED HAIR, WHETHER OR NOT WASHED OR DEFATTED; WASTE OF HAIR | 5 | I |
| 0502.10.00 | – Pigs', hogs' or boars' bristles and waste thereof | 0 | I |
| 0502.90.00 | – Other | 5 | I |
| 0504.00.10 | – Of bovine | 5 | 5 |

| Tariff line HS 2012 | Description | MFN rate | Category |

| 0504.00.20 | – Of swine, sheep or lamb | 5 | 5 |
| 0504.00.90 | – Other | 5 | 5 |
| 0505.10.00 | – Feathers of a kind used for stuffing; down | 5 | I |
| 0505.90.00 | – Other | 5 | I |
| 0506.10.00 | – Ossein and bones treated with acid | 5 | 5 |
| 0506.90.00 | – Other | 5 | I |
| 0507.10.00 | – Ivory; ivory powder and waste | 5 | I |
| 0507.90.00 | – Other | 5 | I |
| 0508.00.00 | CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF AMBERGRIS, CASTOREUM, CIVET ANDMUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL | 5 | I |
| 0510.00.00 | PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED | 0 | I

Page 286 in PDF|
| 0511.10.00 | – Bovine semen | 0 | I |
| 0511.99.10 | – – – Fertilised eggs | 0 | I |
| 0511.99.20 | – – – Natural sponges of animal origin | 5 | I |
| 0511.99.90 | – – – Other | 5 | 5 |
| 0601.10.00 | – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | 0 | I |
| 0601.20.00 | – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots | 0 | I |
| 0602.10.00 | – Unrooted cuttings and slips | 0 | I |
| 0602.20.10 | – – Seedlings | 10 | 10 |
| 0602.20.90 | – – Other | 0 | I |
| 0602.30.00 | – Rhododendrons and azaleas, grafted or not | 0 | I |
| 0602.40.00 | – Roses, grafted or not | 0 | I |
| 0602.90.10 | – – Young vegetable or tobacco plants | 10 | 5

Page 288 in PDF| Tariff line HS 2012 | Description | MFN rate | Category |

| 0810.90.53 | – – – Other, unshelled | 15 | I |
| 0810.90.54 | – – – Shelled | 15 | I |
| 0810.90.70 | – – Rambutan (Nephelium lappaceum) | 15 | I |
| 0810.90.90

Page 290 in PDF| 15 | 10 |
| 0901.22.00 | – – Decaffeinated | 15 | 10 |
| 0901.90.00 | – Other | 15 | 5 |
| 0902.10.00 | – Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | 15 | 10 |
| 0902.20.00 | – Other green tea (not fermented) | 15 | 5 |
| 0902.30.00 | – Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg

Page 293 in PDF| – Triticale | 15 | I |
| 1008.90.00 | – Other cereals | 15 | 5 |
| | – – – Pregelatinised meal (for example meal used as additive in the brewing industry) | | |
| 1103.13.10 | | 0 | I |
| 1103.19.10 | – – – Of oats

| 0 | I |
| 1103.19.90 | – – – Other | 0 | I |
| 1104.19.10 | – – – Of barley | 0 | I |
| 1104.22.11 | – – – – Stabilized by heat treatment for enzyme inactivation | 0 | I |
| 1104.22.19 1104.29.10 | – – – – Other – – – Of barley | 0 0 | I I

Page 295 in PDF| Tariff line HS 2012 | Description | MFN rate | Category |

| 1212.29.00 | – – Other | 0 | I |
| 1212.91.00 | – – Sugar beet | 0 | I |
| 1212.92.10 | – – – Seeds | 0 | I |
| 1212.92.90 | – – – Other | 0 | I |
| 1212.93.00 | – – Sugar cane | 10 | 5 |
| 1212.94.00 | – – Chicory roots | 0 | I |
| 1212.99.30 | – – – Apricot, peach (including nectarine) or plum stones and kernels | 0 | I |
| 1212.99.90 | – – – Other | 0 | I |
| 1213.00.00 | CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS | 5 | I |
| 1214.10.00 | – Lucerne (alfalfa) meal and pellets | 5 | I |
| 1214.90.00 | – Other | 5 | 5 |
| 1301.20.00 | – Gum arabic | 0 | I |
| 1301.90.10 | – – Lac | 0 | I |
| 1301.90.90 | – – Other | 0 | I |
| 1302.11.00 | – – Opium | 0 | I |
| 1302.12.00 | – – Of liquorice | 0 | I |
| 1302.13.00 | – – Of hops | 0 | I |
| 1302.19.10 | – – – For medicinal use | 0 | I |
| 1302.19.20 | – – – For insecticidal, fungicidal or similar uses | 0 | I |
| 1302.19.30 | – – – Juices and extracts of pyrethrum or of roots containing rotenone | 0 | I |
| 1302.19.90 | – – – Other | 0 | I |
| 1302.20.00 | – Pectic substances, pectinates and pectates | 0 | I |
| 1302.31.00 | – – Agar-agar | 0 | I |
| 1302.32.00 | — Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified | 0 | I |
| 1302.39.00 | – – Other | 0 | I |
| 1401.10.00 | – Bamboos | 5 | I |
| 1401.20.00 | – Rattans | 0 | I |
| 1401.90.10 | – – Osier | 0 | I |
| 1401.90.20 | – – Reeds | 0 | I |
| 1401.90.90 | – – Other | 0 | I |
| 1404.20.00 | – Cotton linters | 0 | I |
| 1404.90.10 | – – Vegetable materials of a kind used primarily as stuffing (for example: kapok, vegetable hair and eel grass), whether or not put up as a layer or with supporting of other materials – – Vegetable materials of a kind used primarily in the | 0 | I |
| 1404.90.20 | manufacture of brooms, or in brushes (for example: sorghum, piassava, couch-grass or istle), whether or not in hanks or bundles | 5 | I |
| 1404.90.31 | – – – Annatto (achiote) | 15 | 5 |
| 1404.90.39 | – – – Other | 5 | 5 |
| 1404.90.90 | – – Other | 5 | 5 |

| Tariff line HS 2012 | Description | MFN rate | Category |

| 1502.10.00 | – Tallow | 0 | I |
| 1502.90.00 | – Other | 0 | I |
| 1503.00.90 | – Other | 0 | I |
| 1505.00.00 | WOOLGREASE AND FATTY SUBSTANCES DERIVED THEREFROM, INCLUDING LANOLIN | 0 | I |
| 1506.00.00 | OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | 10 | 10 |
| 1507.10.00 | – Crude oil | 0 | I |
| 1508.10.00 | – Crude oil | 5 | 10 |
| 1509.10.00 | – Virgin | 10 | 5 |
| 1509.90.00 | – Other | 10 | 5 |
| 1510.00.00 | OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF SUCH OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 15.09 – | 15 | 5 |
| 1512.11.00 | – Crude oils | 0 | I |
| 1512.21.00 | – – Crude oil, whether or not gossypol has been removed | 0 | I |
| 1514.11.00 | – – Crude oils | 0 | I |
| 1514.91.00 | – – Crude oils | 0 | I |
| 1515.11.00 | – – Crude oils | 5 | 10 |
| 1515.19.00 | – – Other | 5 | 10 |
| 1515.21.00 | – – Crude oils | 0 | I |
| 1515.30.00 | – Castor oil and its fractions | 0 | I |
| 1515.50.00 | – Sesame oil and its fractions | 15 | 10 |
| 1515.90.10 | – – Others aceites secantes | 0 | I |
| 1515.90.20 | – – Jojoba oil and its fractions | 0 | I |
| 1515.90.30 | – – Tung oil and its fractions | 0 | I |
| 1515.90.90 | – – Others | 15 | 10 |
| 1517.90.20 | – – Preparations with a base of hydrogenated vegetable oils, containing added magnesium carbonate, for use as mould release preparations for confectionary and bakery products for | 0 | I |
| 1518.00.10 1518.00.90 | – Epoxidised soyabean oil, used exclusively in industry the production of polymer compounds – Other | 0 5 | I 5 |
| 1520.00.00 | GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES | 5 | 10 |
| | – Vegetable waxes | 5 | 5 |
| 1521.10.00 | – Other | | |
| 1521.90.00 | | 5 | 5 |
| 1522.00.00 | DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES | 10 | 10 |
| 1601.00.10 | – Of bovine animals | 15 | H1 |
| 1601.00.80 | – Of bovine animals | 15 | I |
| 1602.31.00 | – Of turkeys (gallopavus) | 15 | 10 |
| 1602.50.00 | – Of bovine animals | 15 | H1 |

| Tariff line HS 2012 | Description | MFN rate | Category |

| 1602.90.00 | – Other, including preparations of blood of any animal | 15 | I |
| 1702.11.00 | – – Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 0 | I |
| 1702.19.00 | – – Other | 0 | I |
| 1702.30.11 | – – – Chemically pure glucose | 0 | I |
| 1702.30.12 | – – – Glucose syrup | 0 | I |
| 1702.50.00 | – Chemically pure fructose | 0 | I |
| 1702.90.10 | – – Chemically pure maltose | 0 | I |
| 1702.90.20 | – – Other sugars and other sugar syrups, excluding sucrose syrup or caramel | 0 | I |
| 1704.10.00 | – Chewing gum, whether or not sugar-coated | 15 | H2 |
| 1704.90.00 | – Other | 15 | H2 |
| 1801.00.00 | COCOA BEANS, WHOLE OR BROKEN,RAW OR ROASTED | 5 | |
| | COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | | 5 |
| 1802.00.00 1803.10.00 | – Not defatted | 5 10 | 5 5 |
| 1803.20.00 | – Wholly or partly defatted | 10 | 5 |
| 1804.00.00 | COCOA BUTTER, FAT AND OIL | 10 | 5 |
| 1805.00.00 | COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | 10 | 10 |
| 1806.10.00 | – Cocoa powder, containing added sugar or other sweetening matter | 15 | 10 |
| 1806.20.10 | – – Liquid preparations with a base of maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastry products | 0 | I |
| 1806.20.90 | – – Other | 15 | H4 |
| 1806.31.00 | – – Filled | 15 | H4 |
| 1806.32.00 | – – Not filled | 15 | H4 |
| 1806.90.00 | – Other | 15 | H4 |
| 1901.10.11 | – – – For infant feeding ('infant formula') | 0 | I |
| 1901.10.19 | – – – Other | 0 | I |
| 1901.10.20 | – – Preparations for infant feeding ('infant formula') other than those included in tariff subdivision 1901.10.11 | 0 | I |
| 1901.10.90 | – – Other | 10 | H1 |
| 1901.90.10 | – – Malt extract | 0 | I |
| 1901.90.20 | – – Modified milk powder other than goods of subdivisions 1901.10.11 and 1901.10.19 | 0 | I |
| 1901.90.90 | – – Other | 15 | 10 |
| 1902.20.00 | – Stuffed pasta, whether or not cooked or otherwise prepared | 15 | I |
| 1902.40.00 | – Couscous | 15 | I |
| 1903.00.00 | TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS OR SIFTINGS OR IN SIMILAR FORMS | 15 | I |
| 1904.10.10 | – – Rice flour pellets | 0 | I |
| Ex.

1904.10.90 | – – Others ( Only Muesli type) | 15 | I |
| 1904.30.00 | – Bulgur wheat | 15 | I |

| Tariff line HS 2012 | Description | MFN rate | Category |

| 2009.11.00 | – – Frozen | 15 | 10 |
| 2009.19.10 | – – – Concentrated juice | 0 | I |
| 2009.19.90 | – – – Others | 15 | I |
| 2009.21.00 | — Of a Brix value not exceeding 20 | 15 | 10 |
| 2009.29.10 | – – – concentrated juice | 5 | 10 |
| 2009.29.90 | – – – Others | 15 | 10 |
| 2009.31.00 | – – Of a Brix value not exceeding 20 | 15 | 10 |
| 2009.39.00 | – – Other | 15 | 10 |
| 2009.69.10 | – – – Concentrated juice, whether or not frozen | 0 | I |
| 2009.69.20 | – – – Grape must | 0 | I |
| 2009.79.10 | – – – Concentrated juice, whether or not frozen | 0 | I |
| | – – red cranberries ( Vaccinium macrocarpon , Vaccinium | 15 | |
| 2009.81.00 | oxycoccos , Vaccinium vitis-idaea ) – – – Juice concentrate, pear, quince, apricot (apricot, | 0 | 10 |
| 2009.89.10 2101.11.00 | apricot), cherry, peach (peach), plum or sloe, even frozen – – Extracts, essences and concentrates | | I 10 |
| 2101.12.00 | – – Preparations with a base of these extracts, essences | 15 15 | 10 |
| 2101.20.00 | or concentrates or with a base of coffee – Extracts, essences and concentrates, of tea or maté, and | 15 | 5 |
| 2101.30.00 | preparations with a base of these extracts, essences or concentrates, or with a base of tea or maté – Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 15 | 5 |
| 2102.10.10 | – – Culture yeasts | 0 | I |
| 2102.20.00 | – Inactive yeasts; other dead single-cell micro-organisms | 0 | I |
| 2103.10.00 | – Soy sauce | 15 | 10 |
| 2103.30.10 | – – Mustard flour | 5 | I |
| 2103.30.20 | – – Prepared mustard | 15 | 10 |
| 2104.20.00 | – Homogenized composite food preparations | 15 | 10 |
| 2106.10.00 | – Protein concentrates and textured protein substances | 0 | I |
| 2106.90.10 | – – Vegetable protein hydrolysates | 0 | I |
| 2106.90.20 | – – Powders for table creams, jellies, ice creams, and similar preparations, whether or not sweetened | 15 | 10 |
| 2106.90.30 | – – Compound preparations for the drinks industry, other than goods of subdivision 3302.10.20 | 0 | I |
| 2106.90.40 | – – Improvers for bread-making | 10 | 10 |
| 2106.90.50 | – – Autolyzed yeasts (yeast extracts) | 5 | 10 |
| 2106.90.71 | – – – Preparations for infant feeding ('infant formula'), packaged for retail sale | 0 | I |
| 2106.90.79 | – – – Other | 10 | 10 |
| 2106.90.80 | – – Liquid preparations based on maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastry products, in containers holding more than 2 kg | 0 | I |
| 2106.90.91 | – – – Preparation for the food industry of a stabiliser/emulsifier type | 0 | I |
| 2106.90.99 | – – – Other | 15 | I |
| 2201.90.00 | – Other | 15 | H3 |

| Tariff line HS 2012 | Description | MFN rate | Category |

| 2204.10.00 | – Sparkling wine | 20 | I |
| 2204.21.00 | – – In containers holding 2 litres or less

ES FOR VINEGAR OBTAINED FROM ACETIC ACID | 15 | 10 |
| 2302.50.00 | – Of leguminous plants | 5 | 5 |
| 2303.10.10 | – – Of maize (corn) including the commercially called maize gluten | 0 | I |
| 2303.10.90 | – – Other |

| 5 | 5 |
| 2305.00.00 | OIL CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND- NUT OIL | 5 | 5 |
| 2306.10.00 | – Of cotton seeds | 5 | 5 |
| 2306.20.00 | – Of linseed | 5 | 5 |
| 2306.30.00 | – Of

Page 302 in PDF| Tariff line HS 2012 | Description | MFN rate | Category |

| 2401.30.20 | – – Burley | 5 | 5 |
| 2401.30.30 | – – Turkish (oriental) | 0 | I |
| 2401.30.90 | – – Other | 5 | 5 |
| 2402.10.00 | – Cigars, cheroots and cigarillos, containing tobacco | 15 | I |
| 2402.20.00 | – Cigarettes containing tobacco | 20 | I |
| 2402.90.00 | – Other | 15 | 10 |
| 2403.11.00 | – — – Snuff for hookah mentioned in Subheading Note 1 to this Chapter | 15 | 10 |
| 2403.19.10 | – – – Sting snuff, for cigarettes | 15 | 10 |
| 2403.19.90 | – – – Others | 15 | 10 |
| 2403.91.00 | – – 'Homogenized' or 'reconstituted' tobacco | 0 | I |
| 2403.99.00 | – – Other | 5 | 10 |
| 3301.90.00 | – Other | 0 | I |
| 3501.10.00 | – Casein | 0 | I |
| 3501.90.00 | – Other | 5 | 10 |
| 3502.11.00 | – – Dried | 0 | I |
| 3502.19.00 | – – Other | 0 | I |
| 3502.20.00 | – Milk albumin, including concentrates of two or more whey proteins | 0 | I |
| 3502.90.00 | – Other | 0 | I |
| 3505.10.10 | – – Dextrins | 0 | I |
| 3505.10.20 | – – Pregelatinised or esterified starch | 0 | I |
| 3505.10.90 | – – Other | 5 | 5 |
| 3505.20.00 | – Glues | 10 | 5 |
| 3809.10.00 | – With a basis of amylaceous substances | 5 | 5 |
| 3823.11.00 | – – Stearic acid | 0 | I |
| 3823.12.00 | – – Oleic acid | 0 | I |
| 3823.13.00 | – -Tall oil fatty acids | 0 | I |
| 3823.19.00 | – – Other | 0 | I |
| 3823.70.00 | – Industrial fatty alcohols | 0 | I |

i Guatemala shall continue to apply the charge to the imports established in the Cooperation Fund to the National Deciduous Fruticulture Law, Decree No.15-2007 of the Congress of the Republic of Guatemala and its reforms.

Section 2 – Concessions by Switzerland

The following terms and conditions shall apply to the tariff concessions granted by Switzerland on agricultural products in Table 1 to this Section. 1. Switzerland shall apply for Guatemala the customs duties as set out in column 3 or 4. 2. For originating products classified under the tariff lines identified as 'PAP' (Processed Agricultural Products) in column 6, the following provisions shall apply:
3. (a) In order to take account of differences in the cost of the agricultural raw materials incorporated into products identified as processed agricultural products ('PAP'), the Agreement does not preclude the levying, upon import, of a duty, unless otherwise specified in column 3 in Table 1 to this Section. 4. (b) Duties levied by the Parties upon import shall be based on, but not exceed, the differences between the domestic price and the world market price of the agricultural raw materials incorporated into the products concerned. 5. (c) Subject to the provisions laid down in paragraph 2 (a) and (b), Switzerland shall accord for products identified as PAP, originating in Guatemala, treatment no less favorable than that accorded to the European Union. 6. (d) Switzerland shall publish the applicable import duties for processed agricultural products on the Website of the EFTA Secretariat.

Tariff concession schedule of Switzerland, in HS 2012

Page 303 in PDF

Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0106	Other live animals	Fr. per 100 kg gross	Fr. per 100 kg gross
	– mammals:
0106.1100	– – primates	Free
ex0106.1200	– – whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the	free		whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the
0106.1400	– – rabbits and hares	free
	(Camelidae)
0106.1900	– – other	free
0106.2000	– reptiles (including snakes and turtles) – birds:	free
0106.3100	– – birds of prey	free
0106.3200	– – psittaciformes (including parrots, parakeets, macaws and cockatoos)	free

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0106.39	– – other:
0106.3990	– – – other
		free
0106.4100	– – bees	free
0106.9000	– other	free
0202	Meat of bovine animals, frozen
0202.10	– carcasses and half-carcasses: – – of veal:
0202.1011	– – – within the limits of the tariff quota (Q. No. 5) – – other:	85
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0202.1091	– – – within the limits of the tariff quota (Q. No. 5) – other cuts with		9
0202.20	bone in: – – of veal:
0202.2011	– – – within the limits of the tariff quota (Q. No. 5) – – other:		9
0202.2091	– – – within the limits of the tariff quota (Q. No. 5)		9
0202.30	– boneless:

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0202.3011	– – – within the limits of the tariff quota (Q. No. 5) – – other:		9
0202.3091	– – – within the limits of the tariff quota (Q. No. 5)		9
0203	Meat of swine, fresh, chilled or frozen – fresh or chilled:
0203.11	– – carcasses and half-carcasses:
0203.1110	– – – of wild boar	free
0203.1191	– – – – within the	30
0203.12	limits of the tariff quota (Q. No. 6) – – hams,
0203.1210	– – – of wild boar	free
0203.1291	– – – – within the limits of the tariff quota (Q. No. 6)	40
0203.19	– – other:
0203.1910	– – – of wild boar	free
0203.1981	– – – – within the limits of the tariff quota (Q. No. 6) – frozen:	40
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0203.21	– – carcasses and half-carcasses:
0203.2110	– – – of wild boar – – – other:	free
0203.2191	– – – – within the limits of the tariff quota (Q. No. 6)	30
0203.22	– – hams, shoulders and cuts thereof, with bone in:
0203.2210	– – – of wild boar	free
0203.2291	– – – other: – – – – within the limits of the tariff	40
0203.29

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– – other:
0203.2910	– – – of wild boar	free
	– – – – within the
0203.2981 0206	limits of the tariff quota (Q. No. 6) Edible offal of	40
0206.10	– of bovine animals, fresh or chilled: – – tongues:
0206.1011	– – – within the limits of the tariff quota (Q. No. 5) – – livers:		9
0206.1021	– – – within the limits of the tariff quota (Q. No. 5) – – other:	144
0206.1091	– – – within the limits of the tariff quota (Q. No. 5) – of bovine animals, frozen:		9
0206.21	– – tongues:
0206.2110	– – – within the limits of the tariff quota (Q. No. 5)	70
0206.22	– – livers:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0206.2210	– – – within the limits of the tariff quota (Q. No. 5)		40
0206.29	– – other:
0206.2910	– – – within the limits of the tariff quota (Q. No. 5)	100
0206.30	– of swine, fresh or chilled:
0206.3010	– – of wild boar – – other:	5
0206.3091	– – – within the limits of the tariff quota (Q. No. 5) – of swine, frozen:	45
0206.41	– – livers:
0206.4110	– – – of wild boar	free

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0206.4191	– – – – within the limits of the tariff quota (Q. No. 5)	38
0206.49 0206.4910	– – other: – – – of wild boar	free
0206.4991	– – – other: – – – – within the limits of the tariff quota (Q. No. 5)	38
0206.90	– other, frozen:
0206.9010	– – within the limits of the tariff quota (Q. No. 5)		10
0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen
0207.12	domesticus: – – not cut in pieces, frozen:
0207.1210	– – – within the limits of the tariff quota (Q. No. 6)		15
0207.14	– – cuts and offal, frozen: – – – breasts:
0207.1481	– – – – within the limits of the tariff quota (Q. No. 6) – – – other:		15
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0207.1491	– – – – within the limits of the tariff		15
0208	Other meat and edible meat offal, fresh, chilled or frozen
ex0208.4000	– of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals,	free		of whales
0403	Pinnipedia) 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
0403.10	– yogurt:

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0403.1010	– – containing cocoa	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – – – flavoured or containing added fruit or nuts or cocoa:
0403.9041	– – – – – within the limits of the tariff quota (Q. No. 7)	*			PAP
0403.9049	– – – – – other	*			PAP
	– – concentrated or containing added sugar or other sweetening matter: – – – cream:
0403.9061	– – – – flavoured or containing added fruit or nuts or cocoa	*			PAP
	– – – other: – – – – flavoured or
0403.9072	cocoa: – – – – – containing more than 3% by weight of milkfat	*			PAP
0403.9079	– – – – – other	*			PAP
0407	Birds' eggs, in shell, fresh, preserved or cooked
	– fertilised eggs for incubation:
0407.11 0407.1110	– – of fowls of the species Gallus domesticus: – – – within the	47
	quota (Q. No. 9) – – other:
0407.19 0407.1910	– – – within the limits of the tariff quota (Q. No. 9)	47
0407.21	– – of fowls of the species Gallus domesticus: – – – within the
0407.2110	limits of the tariff quota (Q. No. 9)	47
0407.29	– – other:
Tariff heading	Description of Goods

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Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0407.2910	– – – within the limits of the tariff quota (Q. No. 9)	47
0407.90	– other:
0407.9010	– – within the limits of the tariff quota (Q. No. 9)	47
0409.0000	Natural honey	free
0410.0000	Edible products of animal origin, not elsewhere specified or included	free
0501.0000	Human hair, unworked, whether or not washed or scoured; waste of	free			PAP
0502	human hair Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such
0502.1000	bristles or hair – pigs', hogs' or boars' bristles and hair and waste thereof	free			PAP
0502.9000	– other	free			PAP
0504	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
0504.0010	– rennet bags	free
0504.0039	0101 to 0104; tripe: – – other	free
0504.0090	– other	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products

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(1)		(3)		(5)	(6)
0505	(2) Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste		(4)
0505.1010	and down, unworked, unwashed	free
	– – bed feathers				PAP
0505.1090	– – other	free			PAP
0505.90	– other:
0505.9019	– – powder and waste of feathers or parts of feathers: – – – other	free			PAP
0505.9090	– – other	free			PAP
0506	Bones and horn- cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)
0507	(2) Ivory, tortoise- shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products	(3)	(4)	(5)	(6)
0507.1000	– ivory; ivory powder and waste	free

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		PAP
0507.9000	– other	free			PAP
0508	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs,
0508.0010	– crushed shells; shell powder and	free			PAP
	waste – other: – – other
0508.0099		free			PAP
0510.0000	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
0511.10	– bovine semen:	per usual unit	per usual unit
0511.1010	– – within the limits of the tariff quota (Q. No. 12) – other:	free
0511.91	– – products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:	Fr. per 100 kg gross	Fr. per 100 kg gross
0511.9190	– – – other	free
0511.99	– – other:
0511.9980	– – – other	free
0601.10	heading 1212 – bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant:		17
0601.1010	– – tulips

Page 312 in PDF

0601.1090	– – other	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – other:
0601.2091	– – – in bud or in flower	free
0601.2099	– – – other	free
0602	Other live plants (including their roots), cuttings and slips;
0602.1000	mushroom spawn – unrooted cuttings and slips	free
0602.20	– trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts:
	– – plants (grown from seeds or scions):
	– – – other:
0602.2051	– – – – with bare roots	free
0602.2059	– – – – other		5.2
	– – other:
0602.2079	roots: – – – – other	free
	– – – other:
0602.2089	– – – – other	free
0602.3000 0602.40	– rhododendrons and azaleas, grafted or not – roses, grafted or not: – – rose wildstock and wild standard	free	5.2

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0602.4010	roses
0602.4091	– – – with bare roots	3.8
0602.4099	– – – other	3.8
	– – seedlings or scions of useful plants; mushroom spawn:
0602.9019	– – – other	free
	– – other:
		free
0602.9099	– – – other
0602.9091	– – – with bare roots
		free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)		(6)
0603	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared – fresh:			(5)
0603.11	– – roses:
0603.1110	October 25: – – – – within the limits of the tariff quota (Q. No. 13)	free
0603.1120	– – – – other		20%
0603.1130	– – – from October 26 to April 30	free

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0603.12	– – carnations: – – – from May 1 to
0603.1210	October 25: – – – – within the limits of the tariff quota (Q. No. 13)	free
0603.1230	– – – from October 26 to April 30	free
0603.13	– – orchids:
0603.1310	October 25: – – – – within the limits of the tariff quota (Q. No. 13)	20
0603.1330	– – – from October 26 to April 30	free
0603.14	– – chrysanthemums: – – – from May 1 to
0603.1410	October 25: – – – – within the limits of the tariff	free
0603.1430	quota (Q. No. 13) – – – from October 26 to April 30	free
0603.15	– – lilies (Lilium spp.): – – – from May 1 to
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0603.1510	– – – – within the limits of the tariff quota (Q. No. 13)	free
0603.1520	– – – – other		20%
0603.1530	– – – from October 26 to April 30	free
0603.19	– – other:
	– – – from May 1 to October 25: – – – – within the

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0603.1911	quota (Q. No. 13): – – – – – of ligneous plants	free
0603.1918	– – – – – other	free
	– – – – other:
0603.1928	plants – – – – – other		20%
	26 to April 30: – – – – tulips – – – – other:
0603.1930		free
0603.1931	– – – – – of ligneous plants	free
0603.1938	– – – – – other	free
0603.90	– other:
0603.9010	– – dried, natural	free
0603.9090	– – other (bleached, dyed, impregnated, etc.)	free
0604	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and
	lichens, being
0604.2010	– – mosses and lichens	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
– – other:	– – other:
	– – – of ligneous plants:
0604.2021	– – – – Christmas trees and conifer branches	free

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0604.2090	– – – other	free
0604.90	– other:
0604.9011	lichens: – – – not further prepared than dried	free
0604.9012	– – – other	free
	– – other:
0604.9091	– – – not further prepared than dried	free
0604.9099	– – – other (bleached, dyed, impregnated, etc.)	free
0701	Potatoes, fresh or chilled
0701.1010	– – within the limits of the tariff quota (Q. No. 14)		1.4
0701.90	– other:
0701.9010	– – within the limits of the tariff quota (Q. No. 14)		3
0702	Tomatoes, fresh or chilled – cherry tomatoes:
0702.0010	– – from October 21 to April 30 – Peretti tomatoes (plum tomatoes):	free
0702.0020	– – from October 21 to April 30 – other tomatoes of a diameter of 80 mmor more (beef tomatoes):	free
0702.0030	– – from October 21 to April 30 – other:	free
0702.0090	– – from October 21 to April 30	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
0703.10	– onions and shallots: – – onion sets:

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0703.1011	– – – from May 1 to June 30	free
0703.1013	April 30: – – – – within the limits of the tariff quota (Q. No. 15) – – other onions and	free
	shallots: – – – spring onions: – – – – from	free
0703.1020	October 31 to March 31 – – – – from April 1
0703.1021	– – – – – within the limits of the tariff quota (Q. No. 15) – – – flat white	free
0703.1030	exceeding 35 mm: – – – – from October 31 to March 31 – – – – from April 1 to October 30:	free
0703.1031	– – – – – within the limits of the tariff quota (Q. No. 15)	free
0703.1040	– – – – from May 16 to May 29 – – – – from May 30	free
0703.1041	to May 15: – – – – – within the limits of the tariff quota (Q. No. 15)	free
0703.1050	mmor more: – – – – from May 16 to May 29 – – – – from May 30 to May 15:	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0703.1051	– – – – – within the limits of the tariff quota (Q. No. 15) – – – onions of a diameter of less than 70 mm, red or white, other than	free
0703.1060	subheadings 0703.1030/1039: – – – – from May 16 to May 29 – – – – from May 30	free
	to May 15:
0703.1061	– – – – – within the limits of the tariff quota (Q. No. 15) – – – other onions:	free
0703.1070	– – – – from May 16 to May 29 – – – – from May 30 to May 15:	free
0703.1071	– – – – – within the limits of the tariff quota (Q. No. 15)	free

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0703.1080	– – – shallots	free
0703.2000	– garlic	free
0703.9011	quota (Q. No. 15) – – other leeks: – – – from
	– – – from March 1 to February 15: – – – – within the limits of the tariff	free
	February 16 to the end of
0703.9020	February – – – from March 1	5
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0703.9021	– – – – within the limits of the tariff quota (Q. No. 15)	free
0703.9090	– – other	free
0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
0704.10	– cauliflowers and headed broccoli: – – cimone:
0704.1010	– – – from 1 December to 30 April – – – from May 1 to	free
0704.1011	November 30: – – – – within the limits of the tariff quota (Q. No. 15)	free
0704.1020	– – – from 1 December to 30 April	free
0704.1021	– – – from May 1 to November 30: – – – – within the limits of the tariff	free
0704.1090	– – – from 1 December to 30 April	free
0704.1091	– – – from May 1 to November 30: – – – – within the	free
0704.20	limits of the tariff quota (Q. No. 15) – Brussels sprouts:

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0704.2010	– – from February 1 to August 31 – – from September	5
0704.2011	1 to January 31: – – – within the limits of the tariff quota (Q. No. 15)	5
0704.90	– other: – – red cabbages:
0704.9011	– – – from May 16 to May 29	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0704.9018	– – – from May 30 to May 15: – – – – within the limits of the tariff	free
0704.9020	quota (Q. No. 15) – – white cabbages: – – – from May 2 to	free
	May 14 – – – from May 15 to May 1:
0704.9021	– – – – within the limits of the tariff quota (Q. No. 15)	free
0704.9030	– – – from March 16 to March 31 – – – from April 1 to March 15:	free
0704.9031	– – – – within the limits of the tariff quota (Q. No. 15) – – Savoy cabbage:	free
0704.9040	– – – from May 11 to May 24 – – – from May 25 to May 10:	free
0704.9041	– – – – within the limits of the tariff quota (Q. No. 15) – – sprouting	free
0704.9050	– – – from 1 December to 30 April	free
0704.9051	– – – from May 1 to November 30: – – – – within the limits of the tariff	free
0704.9060	– – – from March 2 to April 9	5
0704.9061	to March 1: – – – – within the limits of the tariff quota (Q. No. 15)	5
0704.9063	– – – from March 2 to April 9	5
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products

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(1)	(2)	(3)	(4)	(5)	(6)
0704.9064	– – – from April 10 to March 1: – – – – within the limits of the tariff quota (Q. No. 15)	5
0704.9070	– – – from December 16 to March 14	5
0704.9071	– – – from March 15 to December 15: – – – – within the limits of the tariff quota (Q. No. 15)	5
0704.9080	– – – from May 11 to May 24	5
0704.9081	– – – from May 25 to May 10: – – – – within the	5
0704.9090	limits of the tariff quota (Q. No. 15) – – other
0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.),	5
0705.11	fresh or chilled – lettuce: – – cabbage lettuce (head lettuce):
0705.1111	without external leaves: – – – – from January 1 to the end of February	3.5
0705.1118	to December 31: – – – – – within the limits of the tariff quota (Q. No. 15)	3.5
0705.1120	– – – batavia and other iceberg lettuce: – – – – from January	3.5
0705.1121	– – – – from March 1 to December 31: – – – – – within the limits of the tariff quota (Q. No. 15)	3.5
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – – other:
0705.1191	– – – – from December 11 to the end of February	5
0705.1198 0705.19	– – – – – within the limits of the tariff quota (Q. No. 15) – – other:	5
0705.1910	– – – cos lettuce: – – – – from	5

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to December 20: – – – – – within the limits of the tariff quota (Q. No. 15)
0705.1911	– – – cut-and-come-	5
0705.1920	lettuce: – – – – – from December 21 to the end of February – – – – – from March	5
0705.1921	– – – – – – within the limits of the tariff quota (Q. No. 15) – – – – red lollo:	5
0705.1930	– – – – – from December 21 to the end of February – – – – – from March	5
0705.1931	1 to December 20: – – – – – – within the limits of the tariff quota (Q. No. 15)	5
0705.1940	– – – – – from December 21 to the end of February – – – – – from March 1 to December 20:	5
0705.1941	– – – – – – within the limits of the tariff quota (Q. No. 15) – – – – other:	5
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0705.1950	– – – – – from December 21 to the end of February – – – – – from March	5
0705.1951	1 to December 20: – – – – – – within the limits of the tariff quota (Q. No. 15) – – – other:	5
0705.1990	– – – – from December 21 to February 14	5
0705.1991	– – – – from February 15 to December 20: – – – – – within the	5
	limits of the tariff quota (Q. No. 15) – chicory:
0705.2110	intybus var. foliosum): – – – from May 21 to September 30	3.5
0705.2111	– – – from October 1 to May 20: – – – – within the	3.5
0706	limits of the tariff quota (Q. No. 15) Carrots, turnips, salad beetroot,
0706.10	chilled – carrots and
	turnips: – – carrots:

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	– – – in bunches:
0706.1010	– – – – from May 11 to May 24 – – – – from May 25	2
0706.1011	– – – – – within the limits of the tariff quota (Q. No. 15) – – – other:	free
0706.1020	– – – – from May 11 to May 24	2
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2) – – – – from May 25	(3)	(4)	(5)	(6)
0706.1021	to May 10: – – – – – within the limits of the tariff quota (Q. No. 15) – – turnips:	free
0706.1030	– – – from January 16 to January 31 – – – from February 1 to January 15:	2
0706.1031	– – – – within the limits of the tariff quota (Q. No. 15)	2
0706.90	– other:
0706.9011	– – salad beetroot: – – – from 16 to 29 June	2
0706.9018	– – – from June 30 to June 15: – – – – within the limits of the tariff	2
0706.9021	– – – from May 16 to September 14 – – – from	3.5
0706.9028	September 15 to May 15: – – – – within the limits of the tariff	3.5
0706.9030	quota (Q. No. 15) – – celeriac: – – – soup celeriac (with leaves, root diameter less than 7 cm): – – – – from January	5
0706.9031	– – – – from January 15 to December 31: – – – – – within the limits of the tariff quota (Q. No. 15)	5
0706.9040	– – – other: – – – – from 16 to 29 June	5
0706.9041	– – – – from June 30 to June 15: – – – – – within the

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limits of the tariff quota (Q. No. 15)	5
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0706.9050	– – radishes (other than horse radishes): – – – from January 16 to the end of	5
0706.9051	to January 15: – – – – within the limits of the tariff quota (Q. No. 15)	5
0706.9060	– – – from January 11 to February 9 – – – from February	5
0706.9061	10 to January 10: – – – – within the limits of the tariff	5
	quota (Q. No. 15)
0707	Cucumbers and gherkins, fresh or chilled
	– cucumbers:
0707.0010	cucumbers: – – – from October 21 to April 14 – – – from April 15	5
0707.0011	– – – – within the limits of the tariff quota (Q. No. 15) – – Nostrani or	5
0707.0020	Slicer cucumbers: – – – from October 21 to April 14 – – – from April 15	5
0707.0021	– – – – within the limits of the tariff quota (Q. No. 15) – – cucumbers for preserving, of a length exceeding 6	5
0707.0030	exceeding 12 cm: – – – from October 21 to April 14 – – – from April 15 to October 20:	5
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0707.0031	– – – – within the limits of the tariff quota (Q. No. 15) – – other	5

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0707.0040	cucumbers: – – – from October 21 to April 14 – – – from April 15 to October 20:	5
0707.0041	– – – – within the limits of the tariff quota (Q. No. 15)	5
0708	Leguminous vegetables, shelled or unshelled, fresh or chilled
0708.10	– peas (Pisum sativum): – – sugar peas
0708.1010	(mange-tout): – – – from 16 August to 19 May – – – from May 20	free
0708.1011	to August 15: – – – – within the limits of the tariff quota (Q. No. 15) – – other:	free
0708.1020	– – – from 16 August to 19 May – – – from May 20	free
0708.1021	to August 15: – – – – within the limits of the tariff quota (Q. No. 15)	free
0708.20	– beans (Vigna spp., Phaseolus spp.):
0708.2010	– – beans which must be shelled – – piattoni or coco	free
0708.2021	– – – from November 16 to June 14 – – – from June 15	free
0708.2028	to November 15: – – – – within the limits of the tariff quota (Q. No. 15) – – asparagus beans	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0708.2031	– – – from November 16 to June 14 – – – from June 15	free
0708.2038	to November 15: – – – – within the limits of the tariff quota (Q. No. 15)	free
	– – string beans (extra fine, at least 500/kg):
0708.2041	– – – from November 16 to June 14	free
0708.2048	– – – from June 15 to November 15: – – – – within the	free
	limits of the tariff quota (Q. No. 15) – – other:	free

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0708.2091	– – – from November 16 to June 14
0708.2098 0708.90	– – – – within the limits of the tariff quota (Q. No. 15) – other leguminous	free
0708.9080	vegetables: – – other: – – – for human consumption: – – – – from 1	free
0708.9081	to October 31: – – – – – within the limits of the tariff	free
0708.9090	quota (Q. No. 15)
	– – – other Other vegetables,	free
0709 0709.20	fresh or chilled – asparagus:
0709.2010	– – green asparagus: – – – from June 16 to April 30 – – – from May 1 to	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0709.2011	– – – – within the limits of the tariff quota (Q. No. 15)	free
0709.2090	– – other	2.5
0709.30	– aubergines (egg- plants):
0709.3010	– – from October 16 to May 31 – – from June 1 to October 15:	free
0709.3011	– – – within the limits of the tariff	5
0709.40	quota (Q. No. 15) – celery other than celeriac:
0709.4010	– – – from January 1 to April 30 – – – from May 1 to	5
0709.4011	– – – – within the limits of the tariff quota (Q. No. 15) – – blanched celery:	5
0709.4020	– – – from January 1 to April 30 – – – from May 1 to December 31:	5
0709.4021	– – – – within the limits of the tariff quota (Q. No.

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15) – – other:	5
0709.4090	– – – from January 1 to January 14 – – – from January 15 to December 31:	5
0709.5100	truffles: – – mushrooms of the genus	free
	Agaricus	free
0709.5900 0709.60	– – other – fruits of the
0709.6011	– – sweet peppers: – – – from 1 November to 31 March	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0709.6012	– – – from April 1 to October 31	5
0709.6090	– – other	free
0709.70	– spinach, New Zealand spinach and orache spinach (garden spinach):
0709.7010	Zealand spinach: – – – from December 16 to February 14 – – – from February	5
0709.7011	15 to December 15: – – – – within the limits of the tariff quota (Q. No. 15)	5
0709.7090	– – other	3.5
0709.91	– other: – – globe
0709.9110	– – – from 1 November to 31 May	free
0709.9120	– – – – within the limits of the tariff quota (Q. No. 15)	5
0709.9200	– – olives
0709.9300	– – pumpkins,	3.5 free
0709.99	– – other:
0709.9940	– – – parsley: – – – – from January 1 to March 14	5
0709.9941

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– – – – from March 15 to December 31: – – – – – within the limits of the tariff	5
0709.9950	courgette flowers): – – – – from October 31 to April 19 – – – – from April 20 to October 30:	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0709.9951	– – – – – within the limits of the tariff quota (Q. No. 15)	free
0709.9980	– – – water cress and dandelions – – – other:	3.5
0709.9999	– – – – other	3.5
0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen				PAP
0710.4000		free
0711	– sweet corn 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
0711.2000	olives	free
0711.4000	– cucumbers and gherkins – mushrooms and truffles:	free
0711.5100	– – mushrooms of the genus Agaricus	free
0711.5900	– – other

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free
0711.90	– other vegetables; mixtures of vegetables:
0711.9010	– – sweet corn	free			PAP
0711.9020	– – capers	free
0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
0712.2000	– onions	free
	– mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0712.3100	– – mushrooms of the genus Agaricus	free
0712.3200	– – wood ears (Auricularia spp.)	free
0712.3300	– – jelly fungi (Tremella spp.)	free
0712.3900	– – other	free
0713	Dried leguminous vegetables, shelled, whether or not skinned or split
0713.10	– peas (Pisum sativum):
	– – whole, unprocessed:
0713.1019	– – – other	free
	– – other:
0713.1099

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– – – other	free
0713.2019	– – – other	free
0713.2099	– – – other
	– – other:	free
	– – – other:
0713.3119	– – – – other	free
0713.3199	– – – – other	free
0713.3219 0713.3299	– – – – other	free
	– – – other:
	– – – – other	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0713.33	– – kidney beans, including white pea beans (Phaseolus vulgaris): – – – whole,
0713.3319	– – – – other	free
0713.3399	– – – other:	free
0713.34	– – – – other – – bambara beans
0713.3419	unprocessed: – – – – other	free
	– – – other:
0713.3499	– – – – other	free
0713.35	– – cow peas (Vigna unguiculata): – – – whole,
	unprocessed:

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0713.3519	– – – – other	free
	– – – other:
0713.3599	– – – – other	free
0713.39	– – other:
		free
	– – other:	free
0713.3999
	– – – whole, unprocessed:
0713.3919	– – – – other
0713.40
	– – – – other	free
	– lentils:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0713.5015	– – – – horse beans (Vicia faba var. minor)	free
0713.5018	– – – – other	free
0713.5019	– – – other	free
0713.5099	– – – other	free
0713.60	– pigeon peas (Cajanus cajan): – – whole, unprocessed: – – – other – – other:
0713.6019		free
07

Page 331 in PDF13.6099 | – – – other | free | | | |
| | – – whole, | | | | |
| | unprocessed: | | | | |
| 0713.9029 | – – – other | free | | | |
| | – – other: | | | | |
| 0713.9089 | – – – other | free | | | |
| 0714.10 0714.1090 0714.20 0714.2090 | – manioc (cassava): – – other – sweet potatoes: – – other spp. ): – – other | free free | | | |
| 0714.30 0714.3090 | – yams (Dioscorea | free | | | |
| 0714.40 | – taro (Colocasia spp. ): | | | | |
| 0714.4090 0714.5090 | – – other | | | | |
| | – other: | free | | | |
| 0714.50 | – yautia (Xanthosoma | | | | |
| | – – other | | | | |
| | spp. ): | | | | |
| 0714.90 | | free | | | |

| Tariff heading | Description of Goods | Preferential duty rate applied | Preferential duty rate MFNapplied minus| Special provisions | Processed Agricultural Products |

| (1) | (2) | (3) | (4) | (5) | (6) |
| 0714.9080 | – other | free | | | |
| 0801 | – Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled – coconuts: | | | | |
| 0801.1100 | – – desiccated

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free
0801.1200	– – in the inner shell (endocarp) – cashew nuts:	free
0801.3100	– – in shell	free
0801.3200	– – shelled	free
0802.1100	– – in shell	free
0802.1200	– – shelled	free
	– walnuts:
0802.31	– – in shell:
0802.3190	– – – other	free
0802.32	– – shelled:
0802.3290	– – – other	free
0802.4100 0802.4200	– – in shell	free
	– – shelled	free
	– pistachios:
0802.5100	– – in shell	free
0802.5200	– – shelled	free
	– macadamia nuts:
0802.6100	– – in shell	free
0802.6200	– – shelled	free
0802.7000	– kola nuts (Cola spp.)	free

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0802.8000	nuts	free
0802.90	– areca – other:
0802.9030	– – tropical fruit and tropical nuts	free
0802.9090	– – other	free
0803	Bananas, including plantains, fresh
0803.1000	or dried – plantains	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0803.9000	– other	free
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
0804.1000	– dates	free
0804.20	– figs:
0804.2010	– – raw	free
0804.2020	– – dried	free
0804.3000	– pineapples	free
0804.4000	– avocados	free
0804.5000	– guavas, mangoes and mangosteens	free
0805	Citrus fruit, fresh or dried
0805.4000	– grapefruit, including pomelos	free
0805.5000	– lemons (Citrus limon, Citrus limonum) and limes (Citrus	free

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0805.9000	Latifolia) – other	free
0806	Grapes, fresh or dried
0806.2000	– dried	free
0807	Melons (including watermelons) and papaws (papayas), fresh
0807.1100	– – watermelons	free
0807.1900	– – other	free
0807.2000	– papaws	free
	(papayas)
0809.10	and sloes, fresh – apricots:
0809.1011	– – – from 1 September to 30 June – – – from 1 July to 31 August:	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0809.1018	– – – – within the limits of the tariff quota (Q. No. 18) – – in other	free
0809.1091	packings: – – – from September 1 to June 30 – – – from 1 July to	free
0809.1098	31 August: – – – – within the limits of the tariff quota (Q. No. 18)	free
0809.40	– plums and sloes:
	– – in open packings: – – – plums:
0809.4012	– – – – from October 1 to June 30 – – – – from July 1 to	free
0809.4013	September 30: – – – – – within the limits of the tariff quota (Q. No.

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18)	free
0809.4015	– – – sloes
	– – in other packings: – – – plums:	free
0809.4093	September 30: – – – – – within the limits of the tariff
0809.4095	quota (Q. No. 18) – – – sloes	free free
0810	Other fruit, fresh
0810.10	– strawberries:
0810.1010	– – from September 1 to May 14 – – from May 15 to	free
0810.1011	August 31: – – – within the limits of the tariff quota (Q. No. 19) – raspberries,	free
0810.20	blackberries, mulberries and loganberries: – – raspberries:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0810.2010	– – – from 15 September to 31 May – – – from June 1 to September 14:	free
0810.2011	– – – – within the limits of the tariff quota (Q. No. 19) – – blackberries:	free
0810.2020	– – – from 1 November to 30 June	free
	– – – from July 1 to October 31:
0810.2021	– – – – within the limits of the tariff quota (Q. No. 19)	free
0810.2030	– – mulberries and loganberries	free
0810.4000	– cranberries, bilberries and other fruits of the genus Vaccinium	free
0810.5000	– kiwifruit	free
0810.6000	– durians

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free
0810.7000 0810.90	– persimmons – other:	free
0810.9092	– – tropical fruit and tropical nuts	free
0810.9098	– – other	free
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
0811.90	– other:
0811.9010	– – bilberries	free
0811.9021	tropical nuts: – – – carambolas
		free
0811.9029	– – – other	free
		free
0811.9090	– – other
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)
0812 0812.90	(2) 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 – other: – – tropical fruit	(3)	(4)	(5)	(6)
0812.9010	and

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free
	tropical nuts
0813.1000	– apricots	free
0813.20	– prunes:
0813.2010	– – whole	free
0813.2090	– – other	free
0813.40	– other fruit:
	– – pears:
	– – other:
	– – – other stone
0813.4089	– – – – other	free
0814.0000	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)		(5)

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0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion		(4)		(6)
0901.1100	roasted: – – not decaffeinated	free			PAP
0901.1200	– – decaffeinated	free			PAP
0901.2100	– coffee, roasted: – – not decaffeinated	free			PAP
0901.2200	– – decaffeinated	free			PAP
0901.90	– other:
	– – coffee husks and skins:
0901.9019	– – – other	free			PAP
0901.9020	– – coffee substitutes	free			PAP
0902	Tea, whether or not flavoured
0902.1000	– green tea (not fermented) in immediate packings of a content not	free			PAP
0902.2000	exceeding 3 kg – other green tea (not fermented)	free			PAP
0902.3000	– black tea (fermented) and partly fermented tea, in immediate packings of a content not	free			PAP
0902.4000	exceeding 3 kg – other black tea (fermented) and other partly fermented tea	free			PAP
0903.0000	Maté	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or the genus Pimenta – pepper:
0904.1100	– – neither crushed nor ground	free
0904.1200	– – crushed or ground – fruits of the genus Capsicum or of the	free
0904.2100	genus Pimenta: – – dried, neither crushed nor ground	free
0904.2200	– – crushed or ground	free
0905	Vanilla
0905.1000	– neither crushed nor ground	free
0905.2000	– crushed or ground	free
0906	Cinnamon and cinnamon-tree flowers – neither crushed
0906.1100	– – cinnamon (Cinnamomum zeylanicum Blume)	free
0906.1900	– – other	free
0906.2000	– broken or powdered	free
0907	Cloves (whole fruit, cloves and stems) – neither crushed
0907.1000	nor ground	free
0907.2000	– crushed or ground	free
0908	Nutmeg, mace and cardamoms – nutmeg:
0908.1100	– – neither crushed nor ground	free
0908.1200	– – crushed or ground – mace:	free
0908.2100	– – neither crushed nor ground	free
0908.2200	– – crushed or ground	free

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Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– cardamoms:
0908.3100	– – neither crushed nor ground	free
0908.3200	– – crushed or ground	free
0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
0909.2100	coriander: – – neither crushed nor ground	free
0909.2200	– – broken or powdered	free
0909.3100	– – neither crushed nor ground – – broken or	free
0909.3200	powdered – seeds of anise, badian, caraway or fennel; juniper	free
0909.61	– – neither crushed nor ground:
0909.6110	– – – seeds of caraway	free
0909.6120	– – – seeds of anise, badian or fennel; juniper berries	free
0909.62	– – broken or powdered:
0909.6210	– – – seeds of caraway	free
0909.6220	– – – seeds of anise, badian or fennel; juniper berries	free
0910	Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices – ginger:
0910.1100	– – neither crushed nor ground	free
0910.1200	– – crushed or ground	free
0910.2000	– saffron	free

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0910.3000	– turmeric (curcuma)	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– other spices: – – mixtures
0910.9100	referred to in Note 1 b) to this Chapter	free
0910.9900	– – other	free
1006	Rice
1006.20	– husked (brown) rice:
1006.2090	– – other	free
1102	Cereal flours other than of wheat or meslin
1102.20	– maize (corn) flour:
1102.2090	– – other	free
1106	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
1106.20	Chapter 8 – of sago or of roots or tubers of heading 0714:
1106.2090	– – other	free
1108	Starches; inulin
1108.11	– – wheat starch: – – – other

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1108.1190		free
1108.1290	– – –	free
	other
1108.1390
1108.13	– – potato starch:
1108.14	– – – other – – manioc	free
1108.19	(cassava) starch: – – other starches:	free
1108.1490	– – – other
1108.1919	– – – – other
	– – – rice starch:
		free
	– – – other:
1108.2090	– – other	free
1108.20	– inulin:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1201	Soya beans, whether or not broken
1201.1000	– for sowing		0.1

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1201.90	– other:
1201.9099	– – –
	other		0.1
1202.3000	– for sowing	free
	– other:
1202.41	– – in shell:
1202.4191	– – – – for human consumption	free
1202.4199	– – – – other	free
	– – – other: – – – – for
1202.4291	human consumption	free
1202.4299	– – – – other	free
1204	Linseed, whether or not broken – other:
1204.0091	– – for technical purposes	free
1204.0099	– – other		0.1
1207	Other oil seeds and oleaginous fruits, whether or not broken – cotton seeds:
1207.2100	– – for sowing		0.1
1207.29	– – other:
1207.40	– sesamum seeds: – – other:		0.1
1207.2999	consumption – – – – other
	– – – for human
1207.4091	consumption	free
1207.4099	– – – other		0.1

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Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1207.99	– – other:
	– – – shea nuts (karite nuts): – – – – other:
1207.9927	– – – – – for human consumption		0.1
1207.9929	– – – – – other		0.1
	– – – other:
1207.9988	– – – – – for human consumption		0.1
1207.9989			0.1
	– – – – – other
1209.10	– sugar beet seeds:
1209.1090	– – other	free
1209.2100	plants: – – lucerne (alfalfa) seeds	free
1209.2200	– – clover (Trifolium spp.) seeds	free
1209.2300	– – fescue seeds	free
1209.2400	– – Kentucky blue grass (Poa pratensis L.) seeds	free
1209.2500	– – rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds	free
1209.2919	vetches or lupines: – – – – other
1209.2960	– – – timothy grass	free
1209.2980	seed – – – seeds of cock's foot grass, yellow oat grass, tall oat grass, brome grass	free free

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	and the like
1209.2990	– – – other	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1209.9100	– – vegetable seeds	free
1209.99	– – other:
	– – – other:
1209.9999	– – – – other	free
1210.1000	pellets; lupulin – hop cones, neither ground nor powdered nor in the form of pellets	free
1210.2000	– hop cones, ground, powdered
	or in the form of	free
1211	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
1211.2000 1211.3000	– ginseng roots – coca leaf	free free
1211.4000	– poppy straw	free

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Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1212	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
1212.2100	other algae: – – fit for human consumption	free
1212.29	– – other:
1212.2990	– – – other	free
	– other:
1212.91	– – sugar beet:
1212.9190	– – – other	free
1212.92	– – locust beans (carob): – – – locust bean
1212.9210	seeds

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free
1212.9299	– – – – other	free
1212.93
	– – – other
	– – sugar cane:
1212.9390
1212.94	– – chicory roots:
		free
1212.99
	– – – other	free
	– – – other
1212.9490

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free
	– – other:
1212.9990
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)
1214	(2) 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 – lucerne (alfalfa) meal and pellets:	(3)	(4)	(5)	(6)
1214.10
1214.1090	– – other	free
1214.90	– other:
1214.9090		free
	– – other
1301.2000	example, balsams) – gum arabic	free
1301.90	– other:

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1301.9010	– – natural balsams	free
1301.9080	– – other	free
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not
1302.1200	and extracts: – – of liquorice	free			PAP
1302.1300	– – of hops	free			PAP
1302.1900	– – other	free			PAP
1302.20	– pectic substances, pectinates and pectates: – – solid pectin:
1302.2011	– – – for amidation, hydrolysis, saponification or standardization	free			PAP
1302.2019	– – – other	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – liquid pectin:
1302.2021	– – – for amidation, hydrolysis, saponification or standardization	free			PAP
1302.2029	– – – other	free			PAP
1302.2090	– – other

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free			PAP
1302.3100	– – agar-agar	free			PAP
1302.32	– – mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: – – – for technical purposes
1302.3210		free			PAP
1302.3290	– – – other	free			PAP
1302.3900	– – other	free			PAP
1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached
1401.1000	bark) – bamboos	free			PAP
1401.2000	– rattans	free
1401.9000	– other	free			PAP PAP
1404	Vegetable products not
1404.20	– cotton linters:
1404.2010	– – unworked	free			PAP
1404.2090	– – other	free			PAP
1404.90	– other:
1404.9080	– – other	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products

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(1)	(2)	(3)		(5)	(6)
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified		(4)
1504.10	– fish-liver oils and their fractions: – – other:
1504.1091	– – – for animal feeding – – – other:	free
ex1504.1098	– – – – in tanks or metal drums	free		for technical purposes
ex1504.1099	– – – – other	free		for technical
1504.20	– fats and oils and their fractions, of fish, other than liver oils:			purposes
1504.2010	– – for animal feeding – – other:	free
ex1504.2091	– – – in tanks or metal drums	free		for technical purposes
ex1504.2099	– – – other	free		for technical
1504.30	– fats and oils and their fractions, of marine mammals:			purposes
1504.3010	– – for animal feeding – – other:	free
ex1504.3091	– – – in tanks or metal drums	free		for technical purposes
ex1504.3099	– – – other	free		for technical purposes
1510	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

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Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
ex1510.0091	– – unworked	free		for technical
ex1510.0099	– – other	free		purposes for technical purposes
1511	Palm oil and its fractions, whether or not refined, but not chemically modified
1511.10	– crude oil:
ex1511.1090	– – other	free		for technical
ex1511.1090	– – other	free		purposes for the manufacture of products of tariff heading 2104.1000 for the industrial
ex1511.1090	– – other	free		manufacture of products of tariff heading 2103.9000
1511.90	– other:
ex1511.9018	– – – other: – – – – in tanks or metal drums			for technical
		free		purposes
ex1511.9019	– – – – other	free		for technical purposes
	– – other: – – – other:

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ex1511.9098	– – – – in tanks or metal drums	free		for technical purposes
ex1511.9099	– – – – other	free		for technical purposes
1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified – coconut (copra)
1513.11 ex1513.1190	– – crude oil: – – – other	free		for technical
				purposes
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
ex1513.1190	– – – other	free		for the industrial manufacture of products of tariff heading 2103.9000
1513.19	– – other:
	– – – fractions having a fusion point higher than that of coconut (copra) oil: – – – – other:
ex1513.1918	– – – – – in tanks or metal drums	free		for technical purposes
ex1513.1919	– – – – – other	free		for technical purposes
	– – – other:
	– – – – other: – – – – – in tanks
ex1513.1998	or metal drums	free

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for technical purposes
ex1513.1999	– – – – – other	free		for technical purposes
	– palm kernel or babassu oil and fractions thereof:
1513.21	– – crude oil:
ex1513.2190	– – – other	free		for technical purposes
ex1513.2190	– – – other	free		for the industrial manufacture of products of tariff heading 2103.9000
1513.29	– – other:
ex1513.2918 ex1513.2919	– – – – other:	free
	– – – – – in tanks or metal drums – – – – – other	free free		for technical purposes for technical
				for technical purposes
	– – – other:			purposes
ex1513.2998	– – – – – in tanks or metal drums			for technical purposes
ex1513.2999	– – – – – other	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
ex1513.2999	– – – – – other	free		for the industrial manufacture of products of tariff heading 2103.9000
1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
	– maize (corn) oil and its fractions:
1515.29	– – other: – – – other:
ex1515.2991	– – – – in tanks or metal drums	free		for technical purposes
ex1515.2999	– – – – other	free		for technical purposes
1515.30	– castor oil and its fractions: – – other:
ex1515.3091	– – – in tanks or metal drums	free		for technical purposes
ex1515.3099	– – – other	free		for technical purposes
1515.50	– sesame oil and its fractions: – – crude oil:
ex1515.5019	– – – other	free		for technical purposes
	– – other:
	– – – other:
ex1515.5091	– – – – in tanks or metal drums	free		for technical purposes
ex1515.5099	– – – – other	free		for technical purposes
1515.90	– other:
	– – cereal-germ oil:

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	– – – other:
ex1515.9013	– – – – crude	free		for technical purposes
ex1515.9019	metal drums other	free		purposes for technical purposes
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – jojoba oil and its fractions: – – – other:
ex1515.9028	– – – – in tanks or metal drums	free		for technical purposes
ex1515.9029	– – – – other	free		for technical purposes
	– – other:
	– – – other:
ex1515.9098	– – – – in tanks or metal drums	free		for technical purposes
ex1515.9099	– – – – other	free		for technical
1516	Animal or vegetable fats and oils and their fractions, partly or wholly			purposes
1516.10	refined, but not further prepared – animal fats and oils and their
ex1516.1010	fractions: – – for animal feeding	free		manufactured entirely from fish or sea mammals

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	– – other:
ex1516.1091 ex1516.1099	– – – in tanks or metal drums – – – other	free free		for technical purposes manufactured entirely from fish or sea mammals for technical
ex1516.2010	– – other:
	– – – in tanks or metal drums:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1516.2092	– – – – hydrogenated castor oil, so called 'opal-wax'	free			PAP
ex1516.2093	– – – – other	free		for technical purposes
1516.2097	– – – – hydrogenated castor oil, so called 'opal-wax'	free			PAP
ex1516.2098	– – – – other	free		for technical
1517	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			purposes
1517.10	excluding liquid
1517.1062	– margarine, margarine: – – other, of a fat content by weight: – – – exceeding 65 %: – – – – in tanks or
	metal drums: – – – – – containing more than 10 %but not more than 15% by weight of milkfat	*			PAP
1517.1067	– – – – other: – – – – – containing more than 10 %but not more than 15% by weight of milkfat	*			PAP

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	– – – exceeding 41 %but not exceeding 65 %: – – – – in tanks or
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1517.1072	– – – – – containing more than 10 %but not more than 15% by weight of milkfat	*			PAP
1517.1077	– – – – other: – – – – – containing more than 10 %but not more than 15% by weight of milkfat	*			PAP
	– – – exceeding 25 %but not exceeding 41 %: – – – – in tanks or
1517.1082	metal drums: – – – – – containing more than 10 %but not more than 15% by weight of milkfat	*			PAP
1517.1087	– – – – other: – – – – – containing more than 10 %but not more than 15% by weight of milkfat	*			PAP
1517.1092	metal drums: – – – – – containing more than 10 %but not more than 15% by weight of milkfat – – – – other:	*			PAP
1517.1097	– – – – – containing more than 10 %but not more than 15% by weight of milkfat	*			PAP
1517.90	– other:
1517.9020	– – mixtures and edible preparations used as mould release oil or separating oil – – other:	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)		(5)	(6)
	– – – – exceeding 10 %: – – – – – in tanks or		(4)
1517.9062	metal drums: – – – – – – containing more than 10 %but not more than 15% by weight of	*			PAP

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1517.9067	– – – – – – containing more than 10 %but not more than 15% by weight of	*			PAP
1518	milkfat Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically
ex1518.0019	of vegetable oils: – – other	free		for technical
	– other:			purposes
1518.0092	– – Linoxyn	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)		(6)
1521	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured			(5)
1521.10	– vegetable waxes:
1521.1010	– – carnauba wax	free			PAP
1521.1091	– – other:	free			PAP
1521.1092	– – – unprocessed – – – processed	free			PAP
1521.90	coloured, etc.) – other:
1521.9010	– – unprocessed	free			PAP
1521.9020	– – processed (bleached,	free			PAP
1522.0000	Degras; residues resulting from the treatment of fatty substances or animal or vegetable	free

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	PAP
1602	Other prepared or preserved meat, meat offal or blood
1602.20	– of liver of any animal:
1602.2010	– – with a basis of goose liver	free
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1702.20	– maple sugar and maple syrup:
1702.2020	– – syrup	free
1702.5000	– chemically pure fructose	free			PAP
1702.90	– other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:
1702.9024	– – – chemically	free			PAP
1704	pure maltose Sugar confectionery (including white chocolate), not containing cocoa
1704.10	– chewing gum, whether or not sugar-coated:
1704.1010	– – containing more than 70% by weight of sucrose	*			PAP
1704.1020	– – containing more than 60% but not more than 70% by weight of sucrose	*			PAP
1704.1030	– – containing not more than 60% by weight of sucrose	*			PAP
1704.90	– other:

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1704.9010	– – white chocolate	*
1704.9020	– – sugar confectionery of all kinds, containing fruit or nuts (for example, fruit pastes, nougat, marzipan and the like)	*			PAP PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1704.9032	– – – not exceeding 10%	*			PAP
	– – other moulded sugar confectionery:
1704.9041	weight: – – – – exceeding 70%	*			PAP
1704.9042	– – – – exceeding 50 %but not	*			PAP
1704.9043	exceeding 70% – – – – not exceeding	*			PAP
1704.9050	50% – – – containing	*			PAP
	vegetable fat but not containing milkfat – – – containing	*			PAP
1704.9060	milkfat
1704.9091	weight: – – – exceeding 70%	*			PAP
1704.9092	– – – exceeding 50 %but not exceeding 70%	*			PAP
1704.9093	– – – not exceeding 50%	*			PAP
1801.0000	Cocoa beans, whole or broken, raw or roasted	free
1802	Cocoa shells, husks, skins and other cocoa waste
1802.0090	– other	free
1803	Cocoa paste, whether or not defatted
1803.1000	– not defatted	free			PAP
1803.2000	– wholly or partly defatted	free			PAP
1804.0000	Cocoa butter, fat and oil	free			PAP
1805.0000	Cocoa powder, not containing added sugar or other sweetening matter	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1806	Chocolate and other food preparations containing cocoa
1806.10	– cocoa powder, containing added sugar or other sweetening matter:
1806.1010	– – containing more than 65% by weight of sucrose	*			PAP
1806.1020	– – containing not	*			PAP
1806.20	more than 65% by weight of sucrose – other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in or immediate
	containers packings, of a content exceeding 2 kg: – – mixtures containing more
	than 12% by weight of milkfat or containing more than 20% by weight of milk constituents, of a milkfat content by weight: – – – exceeding 85
1806.2011 1806.2012	%	*			PAP PAP
	– – – exceeding 50 %but not exceeding 85%	*			PAP
1806.2013	– – – exceeding 25 %but not exceeding 50%	*
1806.2014	– – – exceeding 11 %but not exceeding 25%	*			PAP
1806.2015	– – – exceeding 1,5 %but not exceeding 11%

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*
1806.2019	– – – other	*			PAP
					PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – other:
	– – – in bulk blocks:
	– – – – containing milk constituents, of a milkfat content by weight:
1806.2071	– – – – – exceeding 6 %	*			PAP
1806.2072	– – – – – exceeding 3 %but not exceeding6%	*			PAP
1806.2073	– – – – – not exceeding3%	*			PAP
	– – – – not containing milk constituents:
1806.2074	– – – – – containing more than 15 %by weight of fat	*			PAP
1806.2079	– – – – – other	*			PAP
	– – – other:
	– – – – containing milk constituents: – – – – – containing
1806.2081	milkfat): – – – – – – containing more than 15 %by weight of fat	*			PAP
1806.2082	– – – – – – other	*			PAP
1806.2083	– – – – – other	*			PAP
	– – – – not containing milk constituents: – – – – – containing
1806.2084	fat: – – – – – – containing more than 20 %by weight of fat	*

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	PAP
1806.2085	– – – – – – other	*			PAP
	other				PAP
1806.2089	– – – – –	*
1806.31	– – filled:
	– – – containing milk constituents:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1806.3111	– – – – containing fat other than milkfat (whether or not containing milkfat)	*			PAP
1806.3119	– – – – other	*			PAP
1806.3121	milk constituents: – – – – containing fat	*			PAP
1806.3129	– – – – other	*			PAP
1806.32	– – not filled:
	– – – milk chocolate, of a milkfat content by weight:
1806.3211	– – – – exceeding 6 %	*			PAP
1806.3212	– – – – exceeding 3 %but not	*			PAP
1806.3213	exceeding6% – – – – not exceeding 3%	*			PAP
1806.3290	– – – other	*			PAP
1806.90	– other:
	– – containing milk constituents: – – – containing fat
1806.9031	(whether or not containing milkfat): – – – – containing more than 15 %by	*			PAP
1806.9032	– – – – containing more than 8 %but not more than 15% by weight of fat	*

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	PAP
1806.9033	– – – – other	*			PAP
1806.9049	– – – other	*			PAP
	– – not containing milk constituents:
	– – – containing fat:
1806.9051	– – – – containing more than 15 %by weight of fat	*			PAP
1806.9052	– – – – containing more than 8 %but not more than 15% by weight of fat	*			PAP
1806.9053	– – – – other	*			PAP
1806.9069	– – – other	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)				(5)	(6)
1901	(2) 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	(3)	(4)
1901.10	– preparations for infant use, put up for retail sale:
1901.1011	0401 to 0404: – – – containing more than 12 %by weight of milkfat	*			PAP
1901.1014	– – – containing more than 6 %but not more than 12% by weight of

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*			PAP
1901.1015	– – – containing more than 3 %but not more than6% by weight of milkfat	*			PAP
1901.1016	– – – containing more than 1,5% but not more than 3 %by weight of milkfat	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – not containing goods of headings 0401 to 0404:
1901.1021	– – – containing	*			PAP
1901.1022	sugar – – – not containing sugar	*			PAP
1901.20	– mixes and doughs for the preparation of bakers' wares of heading 1905:
1901.2011	thereof: – – – for infant use or for dietetic purposes	*			PAP
1901.2012	– – – of wild boars	*			PAP
1901.2018 1901.2019	and doughs: – – – – containing meat, offal, blood, sausage or any combination thereof of the animals of headings 0101 to 0104	*			PAP
	– – – – other	*			PAP
1901.2081	0401 to 0404: – – – containing more than 25% by	*			PAP
1901.2082	– – – containing more than 12% but not more than 25% by weight of milkfat	*			PAP
1901.2084	– – – containing more than 6 %but not more than 12% by weight of milkfat	*			PAP
<!– image –>
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1901.2085	– – – containing more than 3 %but not more than6% by weight of milkfat	*			PAP
1901.2089	– – – other	*			PAP
1901.2091	0404: – – – containing more than 25% by	*			PAP
1901.2092	weight of milkfat – – – containing more than 12% but not more than 25%	*			PAP
1901.2094	by weight of milkfat – – – containing more than 6 %but not more than
	12% by weight of milkfat	*			PAP
1901.2095	– – – containing more than 3 %but not more than6% by weight of milkfat	*			PAP
1901.2096	– – – – containing fat	*			PAP
1901.2098	– – – – other	*			PAP
1901.90	– other:
1901.9011	combination thereof: – – – for infant use or for dietetic purposes	*			PAP
1901.9012	– – – of wild boars	*			PAP
1901.9018	– – – – containing meat, offal, blood, sausage or any combination thereof of the animals of headings	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1901.9019	– – – – other	*			PAP
	– – other:

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1901.9021	– – – – more than 80 %	*			PAP
1901.9022	– – – – not more than 80%	*			PAP
	– – – food preparations of goods of headings 0401 to 0404:
	– – – – in powders, granules or other solid forms:
	– – – – – containing milkfat, of a milkfat content by weight:
1901.9031	– – – – – – exceeding 85%	*			PAP
1901.9032	– – – – – – exceeding 50 %but not exceeding 85%	*			PAP
1901.9033	– – – – – – exceeding 25 %but not exceeding 50%	*			PAP
1901.9034	– – – – – – exceeding 11 %but not exceeding 25%	*			PAP
1901.9035	– – – – – – exceeding 1,5 %but not exceeding 11%	*			PAP
1901.9036	– – – – – – not exceeding 1,5%	*			PAP
1901.9037	– – – – – not containing milkfat – – – – other:	*			PAP
	– – – – – containing milkfat, of a milkfat content by weight:
1901.9041	– – – – – – exceeding 50% – – – – – – exceeding	*			PAP
1901.9042	exceeding 50 %: – – – – – – – of a fat (other than milkfat) content exceeding 5%	*			PAP
1901.9043	– – – – – – – other	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1901.9044	3 %but not exceeding 20 %: – – – – – – – of a fat (other than milkfat) content exceeding	*			PAP
1901.9045	– – – – – – – other

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*			PAP
1901.9046	– – – – – – not exceeding3%	*			PAP
1901.9047	– – – – – not containing milkfat – – – preparations	*			PAP
	containing the goods of headings 0401 to 0404 (other than those of subheadings 1901.9031 to 1901.9047):				PAP
1901.9081	– – – – containing more than 25% by weight of milkfat	*
1901.9082	– – – – containing more than 12% but not more than 25% by weight of milkfat	*			PAP
1901.9089	– – – – other	*			PAP
1901.9091	– – – other preparations: – – – – containing more than 25% by	*
	weight of milkfat – – – – containing more than 12% not more than				PAP
1901.9092	but 25% by weight of milkfat	*			PAP
	– – – – not containing milkfat or containing not more than 12% by weight of milkfat: – – – – – of cereal
1901.9093	extracts: – – – – – – containing fat	*			PAP
1901.9094	– – – – – – not containing fat – – – – – other:	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1901.9095	– – – – – – containing fat	*			PAP
1901.9096	containing fat: – – – – – – – containing sugar or eggs	*			PAP
1901.9099	– – – – – – – other				PAP
1902	Pasta, whether or not cooked or stuffed (with meat	free
1902.1910	– – – made exclusively from durum wheat

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*			PAP
1902.11	or not prepared – uncooked pasta, not stuffed or otherwise prepared: – – containing eggs: – – – made
1902.1110	exclusively from durum wheat	*			PAP
1902.1190	– – – other	*			PAP
1902.19	– – other:
1902.1990	– – – other	*			PAP
	– stuffed pasta, whether or not cooked or				PAP
1902.2000	otherwise prepared	*
1902.3000	– other pasta	*			PAP
1902.40	– couscous:
	– – not prepared:
1902.4011	– – – for human	*			PAP
1902.4019	– – – other	*			PAP
1902.4090	– – other	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1903.0000	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in	free

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	PAP
1904	similar forms 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 and meal), pre-cooked or otherwise prepared, not
1904.10	– prepared foods obtained by the swelling or roasting of cereals
1904.1010	products: – – «Müesli» type preparations	*			PAP
1904.1090	– – other	*			PAP
1904.2000	– prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or	*			PAP
1904.3000	– bulgur wheat	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1904.9010	– – containing more than 10% but not more than 20% by weight of meat, offal, blood, sausage or any combination thereof	*			PAP
1904.9020	– – – pre-cooked rice (minute rice)	free			PAP
1904.9090	– – – other	*			PAP
ex1904.9090	– – – other

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4.8		cereal grains, broken and prepared, for the manufacture of cornflakes and
1905	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			the like
1905.10	– crispbread:
1905.1010	– – not containing added sugar or other sweetening matter	*			PAP
1905.1020	– – containing added sugar or other sweetening	*			PAP
1905.20	matter – gingerbread and the like:
	– – containing milkfat, of a milkfat content by weight:				PAP
1905.2011	– – – exceeding9%	*
1905.2012	– – – exceeding3% but not exceeding 9	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1905.2013	– – – exceeding1% but not exceeding 3 %	*			PAP
1905.2020	– – containing other fat	*			PAP
1905.2030	– – not containing fat – sweet biscuits;	*			PAP
1905.31	– – sweet biscuits:
	milkfat, of a milkfat content by weight:
1905.3111	– – – – exceeding 15 %	*			PAP
1905.3112	– – – – exceeding 6 %but not	*			PAP
1905.3113	exceeding 15% – – – – exceeding 3 %but not exceeding6%	*			PAP
1905.3114	– – – – exceeding 1 %but not exceeding3%	*			PAP
	– – – other, of a content by weight of other fat:	*			PAP
1905.3191 1905.3192	– – – – exceeding 15 % – – – – exceeding 6	*			PAP
1905.3193	exceeding 15% – – – – exceeding 3 %but not	*			PAP
1905.3194	exceeding6% – – – – not exceeding 3%	*			PAP
1905.32	– – waffles and wafers:
1905.3210	– – – not containing added sugar or other sweetening matter	*			PAP
1905.3220	– – – containing added sugar or other sweetening matter	*			PAP
1905.40	– rusks, toasted bread and similar toasted products:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1905.4010	– – not containing added sugar or other sweetening matter	*			PAP
	– – containing added sugar or other sweetening matter:
1905.4021	– – – rusks	*			PAP
1905.4029	– – – other

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*			PAP
1905.90	– other:
	– – bread and other ordinary bakers' wares, not containing added sugar or other sweetening matter, honey, eggs, fat, cheese, fruit or nuts: – – – not put up for
	retail sale: – – – – breadcrumbs:
1905.9025	– – – – – other	*			PAP
1905.9029	– – – – other	*			PAP
	– – – put up for retail sale:
1905.9031	– – – – matzos	*			PAP
1905.9032	– – – – breadcrumbs	*			PAP
1905.9039	– – – – other	*			PAP
1905.9071 1905.9072	– – other: – – – containing more than 10% but not more than 20% by weight of meat, offal, blood, sausage or any combination thereof: – – – – for infant use or for dietetic purposes – – – – of wild boars	* *			PAP PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
1905.9078	– – – – other: – – – – – containing meat, offal, blood, sausage or any combination thereof of the animals of headings 0101 to 0104	*			PAP
1905.9079	– – – – – other	*			PAP
1905.9081	– – – other, of flakes, flour, meal or starch of	*			PAP
1905.9082	potatoes – – – other, not containing added sugar or other sweetening matter	*			PAP
1905.9083	sugar or other sweetening matter: – – – – containing				PAP
	milkfat – – – – containing	*
1905.9084	– – – – – breadcrumbs	*			PAP
1905.9085	– – – – – other – – – – not	*			PAP
1905.9086	containing fat: – – – – – breadcrumbs	*			PAP
1905.9089		*			PAP
	– – – – – other
2001.90	acid – other:
2001.9011	– – – tropical	free
2001.9020	other edible parts of plants: – – – sweet corn (Zea mays var. saccharata)	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2001.9092	– – – – palm hearts; yams, sweet potatoes and similar edible plant parts of tariff heading 0714	free
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2002.90	– other:
2002.9010	– – in containers holding more than

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free			PAP
	– – in containers holding not more than 5 kg: – – – tomato pulp,	free			PAP
2002.9021	purée and concentrates, in airtight containers, of a dry extract content of 25% or more by weight, composed of tomatoes and
2002.9029	otherwise seasoned – – – other	free			PAP
2003	Mushrooms and truffles, prepared or preserved otherwise than by
2003.1000	acid – mushrooms of the genus Agaricus	free
2003.90	– other:
2003.9010	– – truffles	free
2003.9090	– – other	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – in containers holding more than 5 kg: – – – within the
2004.1012	limits of the tariff quota (Q. No. 14): – – – – in the form of flour, meal or flakes	*			PAP
2004.1014	– – – other: – – – – in the form of flour, meal or flakes	*			PAP
	– – other:
2004.1092	quota (Q. No. 14): – – – – in the form of flour, meal or flakes	*			PAP
2004.1094	– – – – in the form of flour, meal or flakes	*			PAP
2004.90	– other vegetables and mixtures of vegetables:
	– – in containers holding more than 5 kg:
2004.9012	– – – olives

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free
2004.9013	– – – sweet corn (Zea mays var. saccharata)	free			PAP
2004.9041	– – in containers holding not more than 5 kg: – – – asparagus	11
2004.9042	– – – olives – – – sweet	free
2004.9043	corn (Zea mays var. saccharata)	free			PAP
2005.20	heading 2006 – potatoes:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2005.2011	consisting mainly of potatoes: – – – containing more than 80% by weight of potatoes	*			PAP
2005.2012	– – – containing not more than 80% by weight of potatoes	*			PAP
2005.40	– peas (Pisum sativum):
2005.4090	– – other	45.5
2005.60	– asparagus:
2005.6090	– – other	8
2005.70	– olives:
2005.7010	– – in containers holding more than	free
2005.7090	5 kg – – other	free
2005.8000	– sweet corn (Zea mays var. saccharata)	free			PAP
2005.9

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9	– other vegetables and mixtures of vegetables: – – other:
	– – – in containers holding not more than 5 kg: – – – – other
ex2005.9941	vegetables	24.5		sweet peppers, other peppers and heart palm, garlic, baby corn, pacaya
ex2005.9969	– – – – mixtures of vegetables: – – – – – other mixtures	24.5		sweet peppers, other peppers and heart palm,
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2006.0010	– tropical fruit, tropical nuts and tropical fruit-peel	free
2006.0020	– sweet corn (Zea mays var.	free			PAP
2007	saccharata) Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening
2007.1000	– homogenized preparations – other:	*			PAP
2007.91	– – citrus fruit:
2007.9110	– – – not containing added sugar or other sweetening	free			PAP
2007.9120	matter – – – containing added sugar or other sweetening matter	*			PAP
2007.99	– – other:
2007.9911	other sweetening matter: – – – – tropical fruit and tropical nuts	free			PAP
	– – – – other	free

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	PAP
2007.9919	– – – containing added sugar or other sweetening
2007.9921	matter: – – – – tropical fruit and tropical nuts	*			PAP
2007.9929	– – – – other	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)
2008	(2) 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 – nuts, ground-nuts	(3)	(4)	(5)	(6)
2008.11	mixed together:				PAP PAP
	– – ground-nuts:
2008.1110	– – – peanut butter	*
2008.1190	– – – other	free
2008.19	– – other, including mixtures:
2008.1910	– – – tropical fruit	free
2008.1990	– – – other	3.5
2008.2000	– pineapples

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free
2008.30	– citrus fruit:
2008.3010	– – pulp, not containing added sugar or other sweetening matter – other, including mixtures other than	5.5
2008.9100	– – palm hearts	free			PAP
2008.93	– – cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-
2008.9310	– – – pulp, not containing added sugar or other sweetening matter	13
2008.9390	– – – other	20
2008.97	– – mixtures:
2008.9711	– – – of tropical fruit and tropical nuts	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2008.9799	– – – other	8
2008.99	– – other:
	– – – pulp, not containing added sugar or other sweetening matter:
2008.9911	– – – – of tropical fruits	free
2008.9919	–

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– – – other	13
	– – – other:
2008.9996	– – – – – tropical fruit and tropical nuts	free
2008.9997	– – – – – other	20
2008.9998	– – – – maize (corn), other than sweet corn (Zea mays var.	free			PAP
	saccharata) Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not
2009	containing added sugar or other
ex2009.1110	– – – not containing added sugar or	free
	other sweetening			concentrated
2009.1120 2009.12	– – – containing added sugar or other sweetening matter – – not frozen, of a Brix value not added sugar or other sweetening matter	35 free
2009.1210	exceeding 20: – – – not containing
2009.1220	– – – containing added sugar or other sweetening matter	35
2009.19	– – other:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2009.1930	– – – not containing added sugar or other sweetening matter	free
2009.1940	– – – containing added sugar or other sweetening matter	35
	– grapefruit (including pomelo) juice:
2009.21 2009.2120	– – of a Brix value not exceeding 20: – – – containing	35

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2009.29	other sweetening matter
2009.2910	– – other: – – – not containing	free
2009.2920	matter – – – containing added sugar or	35
	other sweetening matter – juice of any other single citrus fruit:
	added sugar or other sweetening matter: – – – – crude lemon
2009.3111	juice (whether or not stabilized)	free
2009.39	– – other:
2009.3911	added sugar or other sweetening matter: – – – – agro-cotto	free
2009.3919	– – – – other	6
2009.41	– pineapple juice: – – of a Brix value not exceeding 20:
2009.4110	– – – not containing added sugar or other sweetening matter	3
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2009.4120	– – – containing added sugar or other sweetening matter	free
2009.49	– – other:
2009.4910	– – – not containing added sugar or other sweetening matter	5
2009.4920	– – – containing added sugar or other sweetening matter	free
2009.5000	– tomato juice	free
2009.69	– grape juice (including grape must): – – other:
2009.6910	– – – within the limits of the tariff quota (Q. No. 22) – juice of any other	50
	fruit or vegetable:

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2009.89	– – other:
2009.8981	– – – – not containing added sugar or other sweetening matter: – – – – – of tropical	free
2009.8991	added sugar or other sweetening matter: – – – – – of tropical fruit and tropical	free
	nuts – mixtures of juices: – – other:
2009.90
2009.9061	containing added sugar or other sweetening matter: – – – – other: – – – – – with a basis	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	containing added sugar or other sweetening matter: – – – – other:
2009.9098	– – – – – with a basis of tropical-fruits juices	free
2101	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 – extracts, essences
	and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: – – extracts, essences and concentrates
2101.1100		free			PAP
2101.12	– – preparations with a basis of extracts, essences or concentrates or with a basis of coffee:

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	– – – preparations with a basis of extracts, essences or concentrates:
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)		(6)
2101.1211	– – – – containing 1.5 %or more by weight of milkfat, 2.5 %or more by weight of milk protein, 5 %or more by weight of sugar or 5 %or more by weight of starch – – – – other	*		(5)	PAP
2101.1219		free			PAP
2101.1291	– – – other:	*			PAP
	– – – – containing 1.5 %or more by weight of milkfat, 2.5 %or more by weight of milk protein, 5 %or more by weight of sugar or 5 %or more by weight of starch
2101.1299	– – – – other	*			PAP
2101.20	– extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: – – extracts, essences and
2101.2011	– – – containing 1.5 %or more by weight of milkfat, 2.5 %or more by weight of milk protein, 5 %or more by weight of sugar or 5 %or more by weight of	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)			(6)
2101.2091	– – – containing 1.5 %or more by weight of milkfat, 2.5 %or more by weight of milk protein, 5 %or more by weight of sugar or 5 %or more by weight of starch	*	(4)

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(5)	PAP
2101.2099	– – – other	free			PAP
2101.3000	– roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates	free			PAP
2102	thereof Yeasts (active or inactive); other single-cell micro- organisms, dead (but not including vaccines of heading 3002); prepared baking powders
2102.10	– active yeasts:
2102.1099	– – – other	free			PAP
2102.20	– inactive yeasts; other single-cell micro-organisms, dead: – – inactive yeasts:
2102.2019	– – – other	free			PAP
	– – other single-cell micro-organisms, dead:
2102.2029	– – – other	free			PAP
2102.3000	– prepared baking	free			PAP
2103	powders Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared
2103.1000	mustard – Soya sauce	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2103.2000	– tomato ketchup and other tomato sauces	free			PAP
2103.30	– mustard flour and meal and prepared mustard:
2103.3018	– – – mustard flour and meal, unmixed	free

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	PAP
2103.3019	– – – other	free			PAP
2103.9000	– other	free			PAP
2104	Soups and broths and preparations therefor; homogenized composite food
2104.1000	preparations – soups and broths and preparations therefor	free			PAP
2104.2000	– homogenized composite food preparations	*			PAP
2105	Ice cream and other edible ice, whether or not
2105.0010	containing cocoa – containing more than 13 %by weight of milkfat	*			PAP
2105.0020	– containing more than 10 %but not more than 13 %by weight of milkfat	*			PAP
2105.0030	– containing more than 7 %but not more than 10 %by weight of milkfat	*			PAP
2105.0040	– containing more than 3 %but not more than 7 %by weight of milkfat	*			PAP
2105.0051	more than 3 %by weight of milkfat: – – containing more than 10 %by weight of other fat	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2105.0052	– – containing more than 3 %but not more than 10 %by weight of other fat	*			PAP
2105.0053	– – not containing fat or containing not more than3% by weight of other fat	*			PAP
2106	Food preparations not elsewhere specified or included
2106.10	– protein concentrates and textured protein substances:
2106.1011	– – containing milkfat, other fat or sugar	*			PAP
2106.10

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19	– – other	free			PAP
2106.90	– other:
2106.9010	– – sweeteners in the form of tablets	free			PAP
2106.9021	– – – non-alcoholic: – – – – containing added sugar or other sweetening matter, of a sucrose content exceeding	*			PAP
2106.9022	60% by weight – – – – containing added sugar or other sweetening matter, of a sucrose content exceeding 50% but not exceeding 60% by weight	*			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2106.9023	– – – – containing added sugar or other sweetening matter, of a sucrose content not exceeding 50% by weight	*			PAP
2106.9024	– – – – not containing added sugar or other sweetening matter	free			PAP
2106.9029	– – – other	free			PAP
2106.9030	– – protein hydrolysates and	free			PAP
2106.9040	– – chewing-gum and sweets, tablets, pastilles and the like, not containing sugar	free			PAP
2106.9050	– – other food preparations: – – – containing more than 10% but not more than 20% by weight of meat, offal, blood, sausage or any combination	*			PAP
	– – – – containing milkfat, of a milkfat content by weight: – – – – – exceeding 50%
2106.9060	– – – – – exceeding	*			PAP
2106.9061	35 %but not exceeding 50 %: – – – – – – of a fat (other than milkfat) content exceeding	*			PAP
2106.9062	5% – – – – – – other – – – – – exceeding 20 %but not	*

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		PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2106.9063	– – – – – – of a fat (other than milkfat) content exceeding 5%	*			PAP
2106.9064	– – – – – – other	*			PAP
2106.9065	– – – – – exceeding 12 %but not exceeding 20%	*			PAP
2106.9066	– – – – – exceeding 6 %but not exceeding 12%	*			PAP
2106.9067	– – – – – exceeding 3 %but not	*			PAP
2106.9068	exceeding6% – – – – – exceeding 1.5 %but not exceeding3% (other than products of tariff headings 2106.9071/9072)	*			PAP
2106.9069	– – – – – exceeding 1 %but not exceeding 1.5% (other than products of tariff headings	*			PAP
	2106.9071/9072) – – – – containing other fat, of a fat content by weight: – – – – – exceeding 60%	*
2106.9071					PAP
2106.9072	– – – – – exceeding 40 %but not exceeding 60%	*			PAP
2106.9073	– – – – – exceeding 25 %but not exceeding 40%	*			PAP
2106.9074	– – – – – exceeding 10 %but not exceeding 25%	*			PAP
2106.9075	– – – – – exceeding 5 %but not exceeding 10%	*			PAP
	– – – – – exceeding 1 %but not exceeding5%				PAP
2106.9076	– – – – not containing fat:	*
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2106.9094	– – – – – – exceeding 50%	*			PAP
2106.9095	– – – – – – not exceeding 50%	*			PAP
2106.9096	– – – – – containing cereals, malt extracts or eggs (not containing sugar)	*			PAP
2106.9099	– – – – – other	free			PAP
2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and
2201.1000	snow – mineral waters and aerated waters	free			PAP
	– other
2201.9000		free			PAP
2202.1000	heading 2009 – waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter	free			PAP
2202.90	or flavoured – other:
2202.9090	– – other	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2203.0020	– in containers holding more than 2 litres but not more than 2 hl – in containers	free

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	PAP
	holding 2 litres or less:
2203.0031	– – in glass bottles	free			PAP
2203.0039	– – other	free			PAP
2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2205.10	– in containers holding 2 litres or less:
2205.1010	– – with an alcoholic strength by volume not exceeding 18 %vol	free			PAP
2205.1020	– – of an alcoholic strength by volume exceeding 18 %vol	free			PAP
2205.90	– other:
2205.9010	– – with an alcoholic strength by volume not exceeding 18 %vol	free			PAP
2205.9020	– – of an alcoholic strength by volume exceeding 18 %vol	free			PAP
2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength
2207.1000	– undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher	free			PAP
2207.2000	– ethyl alcohol and other spirits, denatured, of any strength	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous
2208.20	beverages – spirits obtained by distilling grape wine or grape

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2208.2011	2 litres: – – – spirits obtained by distilling grape wine	free			PAP
2208.2019	– – – other	free			PAP
2208.2021	holding 2 litres or less: – – – spirits
	obtained by distilling grape wine	free			PAP
2208.2029	– – – other	free			PAP
2208.30	– whiskies:
2208.3010	– – in containers holding more than 2 litres	free			PAP
2208.3020	– – in containers holding not more than 2 litres	free			PAP
2208.40	– rum and other spirits obtained by distilling fermented sugar- cane products:
2208.4010	– – in containers holding more than 2 litres	free			PAP
2208.4020	– – in containers holding not more than 2 litres	free			PAP
2208.50	– gin and geneva: – – in containers
2208.5011	2 litres: – – – gin	free			PAP
2208.5019	– – – other	free			PAP
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – in containers holding 2 litres or less:

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2208.5021	– – – gin	free			PAP
2208.5029	– – – other	free			PAP
2208.60	– vodka:
2208.6010	– – in containers holding more than 2 litres	free			PAP
2208.6020	– – in containers holding not more than 2 litres	free			PAP
2208.7000	– liqueurs and cordials	free			PAP
2209.0000	Vinegar and substitutes for vinegar obtained	free			PAP
2301	from acetic acid Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human
2301.20	greaves – flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:
2301.2090	– – other	free
2302	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
2302.10	– of maize (corn):
2302.1090	– – other	free
2302.3090		free
	– – other
2302.40	– of other cereals:
	– – of rice:

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Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
	– – other:
2302.4099	– – – other	free
2302.50	– of leguminous plants:
2302.5090	– – other	free
2304.0090	bean oil – other	free
2306	whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil – other Oil-cake and other solid residues, whether or not
2305.0090		free
2306.20	resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 – of cotton seeds: – – other – of linseed:
2306.10
2306.1090		free
	other
2306.2090	– –	free
		free
2306.3090

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seeds:
	– – other – of rape or colza
	seeds: – – – other	free
2306.4190
2306.4990
2306.50	– – – other – of coconut or	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2306.5090	– – other	free
2306.60	– of palm nuts or kernels:
2306.6090	– – other	free
2306.90	– other:
	– – of maize (corn) germ:
2306.9019	– – – other	free
	– – other:
2306.9029	– – – other	free
2309	Preparations of a kind used in animal feeding – other:

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2309.90 ex2309.9049	– – fish or marine mammal solubles, unmixed, whether or nor concentrated or powdered: – – – other	free		fish solubles
2401	Unmanufactured tobacco; tobacco refuse
2401.10	– tobacco, not
2401.1010	stemmed/stripped: – – for the industrial manufacture of cigars, cigarettes, smoking tobacco, chewing tobacco, roll tobacco and	free
2401.20	– tobacco, partly or wholly stemmed/stripped:	free
	smoking tobacco, chewing tobacco, roll tobacco and snuff
2401.30 2401.3010	– tobacco refuse: – – for the industrial manufacture of	free
Tariff heading	Description of Goods	Preferential duty rate applied	Preferential duty rate MFNapplied minus	Special provisions	Processed Agricultural Products
(1)	(2)	(3)	(4)	(5)	(6)
2402

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Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2402.20	– cigarettes containing tobacco:
2402.2010	– – weighing more than 1.35 g each	free
2402.2020	– – weighing not more than 1.35 g	free
each For products falling under tariff lines 1701.1300, 1701.1400, 1701.9999 and originating in Guatemala, Switzerland shall grant treatment no less favorable than that accorded under the	each For products falling under tariff lines 1701.1300, 1701.1400, 1701.9999 and originating in Guatemala, Switzerland shall grant treatment no less favorable than that accorded under the	each For products falling under tariff lines 1701.1300, 1701.1400, 1701.9999 and originating in Guatemala, Switzerland shall grant treatment no less favorable than that accorded under the	each For products falling under tariff lines 1701.1300, 1701.1400, 1701.9999 and originating in Guatemala, Switzerland shall grant treatment no less favorable than that accorded under the	each For products falling under tariff lines 1701.1300, 1701.1400, 1701.9999 and originating in Guatemala, Switzerland shall grant treatment no less favorable than that accorded under the	each For products falling under tariff lines 1701.1300, 1701.1400, 1701.9999 and originating in Guatemala, Switzerland shall grant treatment no less favorable than that accorded under the

Annex 5

1-24 EFTA-Guatemala

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HS heading	Description of product	Working or processing, carried out on non-originating materials, which confers originating status (3) or	Working or processing, carried out on non-originating materials, which confers originating status (3) or
(1)	(2)		(4)
Chapter 1	Live animals	All the animals of Chapter 1 shall be wholly obtained
ex Chapter 2	Meat and edible meat offal	Manufacture in which all materials of chapters 1 and 2 used are wholly obtained
ex 02.10	Dried beef	Manufacture from materials of any heading except that of the product 1
ex Chapter 3	Fish and crustaceans, molluscs and other aquatic invertebrates; except for:	Manufacture in which all the materials of Chapter 3 used are wholly obtained
ex 03.05	Fish, of the following: Cod – ( Gadus morhua, Gadus ogac Gadus macrocephalus ), Coalfish (P olacchius virens ), Tusk/Cusk ( Brosme brosme ), Ling ( Molva spp .), dried, salted or in brine	Manufacture from materials of any heading, except that of the product
Chapter 4	Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included	Manufacture in which all the materials of Chapter 4 used are wholly obtained
Chapter 5	Products of animal origin, not elsewhere specified or included	Manufacture in which all the materials of Chapter 5 used are wholly obtained
Chapter 6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	Manufacture in which all the materials of Chapter 6 used are wholly obtained
Chapter 7	Edible vegetables and certain roots and tubers	Manufacture in which all the materials of Chapter 7 used are wholly obtained
Chapter 8	Edible fruit and nuts; peel of citrus fruits or melons	Manufacture in which all the materials of Chapter 8 used are wholly obtained
ex Chapter 9	Coffee, tea, maté and spices; except for:	Manufacture from materials of any heading
09.01	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion	Manufacture in which all the materials of Chapter 9 used are wholly obtained
Chapter 10	Cereals	Manufacture in which all the materials of Chapter 10 used are wholly obtained
ex Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten; except for:	Manufacture in which all materials of Chapter 10 used are wholly obtained
11.01	Wheat or meslin flour	Manufacture from materials of any Chapter, except that of the product.

HS heading	Description of product	Working or processing, carried out on non-originating materials, which confers originating status (3) or	Working or processing, carried out on non-originating materials, which confers originating status (3) or
11.03	Cereal groats, meal and pellets:	Manufacture from materials of any Chapter, except that of the product.

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HS heading	Description of product	Working or processing, carried out on non-originating materials, which confers originating status (3) or	Working or processing, carried out on non-originating materials, which confers originating status (3) or
(1)	(2)		(4)
11.05	Flour, meal, powder, flakes, granules and pellets of potatoes	Manufacture from materials of any other Chapter except from potatoes
11.08	Starches; inulin	Manufacture from materials of any other Chapter except from potatoes
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	Manufacture in which all the materials of Chapter 12 used are wholly obtained
Chapter 13	Lac; gums, resins and other vegetable saps and extracts	Manufacture from materials of any heading
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	Manufacture from materials of any heading
ex Chapter 15	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:	Manufacture from materials of any heading except that of the product and in which all materials of headings 15.11, 15.13 and 15.14 used are
15.16	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or	Manufacture in which all the animal and vegetable materials used must be wholly obtained
15.17	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 15.16	Manufacture in which: – all the materials of Chapters 2 and 4 used are wholly obtained, and – all the vegetable materials used are
Chapter 16	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates	Manufacture in which all the materials of Chapter 1 and 2 used are wholly obtained. However, mechanically deboned fowl (MDM) of heading 02.07 may be used
ex Chapter 17	Sugars and sugar confectionery; except for:	Manufacture in which all the materials of Chapter 17 used are wholly obtained
ex 17.02	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
1704	Sugar confectionary (including white chocolate), not containing cocoa	Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does

HS heading	Description of product	Working or processing, carried out on non-originating materials, which confers originating status (3) or	Working or processing, carried out on non-originating materials, which confers originating status (3) or
HS heading	Description of product	Working or processing, carried out on non-originating materials, which confers originating status

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Working or processing, carried out on non-originating materials, which confers originating status
(1)	(2)		(4)
Chapter 18	Cocoa and cocoa preparations	(3) or Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17, except of materials from subheading 1702.30, used does not exceed 30 % of the ex-works price of the product
19.01	Preparations of cereals, flour, starch or milk; pastrycooks' products; except for:	Manufacture: – from materials of any heading, except that of the product, and of headings 11.01 and 11.03 and chapter 4 and – in which the value of all the
19.02	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared	materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
19.03	– Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs	wholly obtained Manufacture from materials of any heading, except that of the product and chapter 11 (except for durum wheat
19.04	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), pre-cooked or otherwise prepared, not elsewhere specified or included	Manufacture: – from materials of any heading, except those of headings 10.06 and 18.06, – in which all the materials of Chapter 11 are originating, and – in which the value of all the
19.05	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	Manufacture from materials of any heading, except that of the product and of Chapter 11
Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants	Manufacture from materials of any heading, except that of the product

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ex Chapter 21	preparations; except for:
HS heading	Description of product	Working or processing, carried out on non-originating materials, which confers originating status or	Working or processing, carried out on non-originating materials, which confers originating status or
(1)	(2)	(3)	(4)
21.01	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 coffeesubstitutes, and extracts, essences and concentrates thereof	Manufacture: – from materials of any heading, except that of the product, and – in which all the coffee of heading 0901 used is wholly obtained
21.06	Food preparations not elsewhere specified or included	Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does
ex Chapter 22	Beverages, spirits and vinegar; except for:	Manufacture from materials of any heading except that of the product and headings 10.05, 10.07, 17.01, 17.03, 22.07 or 22.08, and in which all the grapes or materials derived from grapes used are wholly obtained
22.02	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 2009	Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works
22.04	Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009	Manufacture in which all the materials of Chapter 8 used are wholly obtained
22.06	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	Manufacture in which all the materials of Chapter 8 used are wholly obtained
Chapter 23	Residues and waste from the food industries; prepared animal fodder	Manufacture from materials of any heading, except that of the product
24.01	Unmanufactured tobacco; tobacco refuse	Manufacture in which all the materials of chapter 24 used are wholly obtained
24.02	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	Manufacture from materials of any other heading, except from subheading 2403.19
24.03	Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences	Manufacture from materials of heading except that of the product

ANNEX III

PRODUCT COVERAGE OF NON-AGRICULTURAL PRODUCTS

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b) Chapters 25 to 97, except for the following agricultural products when imported into the Parties indicated:
HS Code	Description of Products	Parties
	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.	33.01
Ex 3301.90	Other	– Panama Guatemala
35.01	Casein, caseinates and other casein derivatives; casein glues.	Norway Liechtenstein/ Switzerland Costa Rica Panama Guatemala
35.02	Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 %whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.

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–	Egg albumin:
3502.11 —	Dried	Norway Liechtenstein/ Switzerland Costa Rica Panama Guatemala
3502.19 —	Other	Norway Liechtenstein/ Switzerland Costa Rica Panama Guatemala
3502.20 –	Milk albumin, including concentrates of two or more whey proteins	Norway Panama Costa Rica Guatemala
HS Code	Description of Products	Parties
3502.90	– Other	Norway Panama Costa Rica Guatemala
35.05	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.
3505.10	– Dextrins and other modified starches	Norway Liechtenstein/ Switzerland Costa Rica Guatemala
ex 3505.20	– Glues, for animal feeding	Liechtenstein/ Switzerland Costa Rica Panama Guatemala
38.09	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.
ex 3809.10	– With a basis of amylaceous substances, for animal feeding

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Liechtenstein/ Switzerland Costa Rica Panama Guatemala
38.23	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
–	Industrial monocarboxylic fatty acids; acid oils from refining:
ex 3823.11	— Stearic acid, for animal feeding	Norway Liechtenstein/ Switzerland Guatemala
ex 3823.12	— Oleic acid, for animal feeding	Norway Liechtenstein/ Switzerland Guatemala
ex 3823.13	— Tall oil fatty acids, for animal feeding	Norway Guatemala
HS Code	Description of Products	Description of Products	Parties
ex 3823.19	—	Other, for animal feeding	Norway Liechtenstein/ Switzerland Guatemala
ex 3823.70	–	Industrial fatty alcohols, for animal feeding	Norway Guatemala

APPENDIX 7 TO ANNEX XV

GUATEMALA – SCHEDULE OF SPECIFIC COMMITMENTS REFERRED TO IN ARTICLE 4.18

Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

Explanatory Notes:

1. For the purpose of this Schedule, the term 'none' indicates a services sector or sub-sector where there are no terms, limitations and conditions on market access or conditions and qualifications on national treatment. The term 'unbound' indicates that no market access or national treatment commitments have been made. 2. The absence of specific terms, limitations, conditions or qualifications in a given services sector or sub-sector is without prejudice to the horizontal reservations that apply.

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3. The level of commitments in a particular services sector shall not supersede the level of commitments undertaken with respect to any other services sector to which such service is an input for the particular service or to which it is otherwise related.
4. CPC numbers indicated in parenthesis are references to the United Nations Provisional Central Product Classification (Statistical Papers, Series M, N° 77, Provisional Central Product Classification, Department of International Economics and Social Affairs, Statistical Office of the United Nations, New York, 1991).
5. Attachment I to this schedule forms an integral part thereof.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
PART I. HORIZONTAL COMMITMENTS	PART I. HORIZONTAL COMMITMENTS	PART I. HORIZONTAL COMMITMENTS	PART I. HORIZONTAL COMMITMENTS
This Part sets out those commitments that apply to trade in services in all scheduled services sectors unless otherwise specified. Those commitments that apply to trade in specific services sectors are listed in Part II.	This Part sets out those commitments that apply to trade in services in all scheduled services sectors unless otherwise specified. Those commitments that apply to trade in specific services sectors are listed in Part II.	This Part sets out those commitments that apply to trade in services in all scheduled services sectors unless otherwise specified. Those commitments that apply to trade in specific services sectors are listed in Part II.

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This Part sets out those commitments that apply to trade in services in all scheduled services sectors unless otherwise specified. Those commitments that apply to trade in specific services sectors are listed in Part II.
commitments undertaken by Guatemala under the GATS are made part of Guatemala's obligations under this Schedule and shall apply to the other Parties without being reduced by any aspects of this Schedule.	commitments undertaken by Guatemala under the GATS are made part of Guatemala's obligations under this Schedule and shall apply to the other Parties without being reduced by any aspects of this Schedule.	commitments undertaken by Guatemala under the GATS are made part of Guatemala's obligations under this Schedule and shall apply to the other Parties without being reduced by any aspects of this Schedule.	commitments undertaken by Guatemala under the GATS are made part of Guatemala's obligations under this Schedule and shall apply to the other Parties without being reduced by any aspects of this Schedule.
ALL SECTORS AND SUBSECTORS INCLUDED IN THIS SCHEDULE	ALL SECTORS AND SUBSECTORS INCLUDED IN THIS SCHEDULE	ALL SECTORS AND SUBSECTORS INCLUDED IN THIS SCHEDULE	ALL SECTORS AND SUBSECTORS INCLUDED IN THIS SCHEDULE
	1) 2) 3) 4) Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indigenous Populations, socially and economically to Minorities	1) 2) 3) 4) Unbound for subsidies, tax incentives and tax credits. 1) 2) 3) 4) Guatemala reserves the right adopt or maintain any measure that guarantees rights or preferences for and Indigenous
disadvantaged. Populations, socially and economically disadvantaged. 3) A company constituted under foreign laws, can be established in Guatemala in any form, but shall constitute a capital allocated to its operations in Guatemala, and a bond in favour of a third party for an amount not less than the equivalent in quetzales of US$ 50,000 which shall remain in force for as long as that company is operating in Guatemala.	disadvantaged. Populations, socially and economically disadvantaged. 3) A company constituted under foreign laws, can be established in Guatemala in any form, but shall constitute a capital allocated to its operations in Guatemala, and a bond in favour of a third party for an amount not less than the equivalent in quetzales of US$ 50,000 which shall remain in force for as long as that company is operating in Guatemala.	disadvantaged. Populations, socially and economically disadvantaged. 3) A company constituted under foreign laws, can be established in Guatemala in any form, but shall constitute a capital allocated to its operations in Guatemala, and a bond in favour of a third party for an amount not less than the equivalent in quetzales of US$ 50,000 which shall remain in force for as long as that company is operating in Guatemala.	disadvantaged. Populations, socially and economically disadvantaged. 3)

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A company constituted under foreign laws, can be established in Guatemala in any form, but shall constitute a capital allocated to its operations in Guatemala, and a bond in favour of a third party for an amount not less than the equivalent in quetzales of US$ 50,000 which shall remain in force for as long as that company is operating in Guatemala.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment
		The exact amount of the bond will be determined by the Register of Companies based inter alia on the amount of the investment. For greater certainty, the requirement of a bond should not to be viewed as an impediment to a company organised under the laws of a foreign country, to settle in Guatemala. 1) 2) 3) 4) Foreign nationals require an	Additional Commitments
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
		(iii) 100 metres on either side of the navigable rivers; and (iv) 50 metres around any spring that serves as a source of water for the population. Only the Government may rent state-owned land described above to enterprises organised under Guatemalan law. 1) 2) 3) 4) Only Guatemalans by birth and companies owned 100 percent by Guatemalans by birth can be owners or possess national lands located within
	15 kilometres Foreigners possess urban rights of the Registrar General to 1 st March of the border. 2) 3) 4) Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or 1) 2) 3) 4) considered as subject to a exclusive rights persons	from the border. may, however, own or property or property State, registered with the of the Property, prior 1956 within 15 kilometres Economic activities public utilities may be public monopoly or to granted to natural or juridical persons, public or
Mode 4: A. Employment in Guatemala: Every employer is prohibited to employ less than 90 percent of Guatemalan workers and pay them less than 85 percent of the total wages earned in their respective business, unless otherwise provided under special laws. Both proportions may change: a) if so require obvious reasons of protecting and promoting the national
economy, or lack of Guatemalan technicians in a particular activity or defending national workers to demonstrate their abilities.

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In all these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labour and Social Security, both ratios may decrease by up to 10 percent each and for a period of five years for each company, or increase them to eliminate the participation of foreign workers. In the case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted; and b) when authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have entered the country to work in the establishment or development of settled agriculture or livestock,
welfare institutions or cultural character; or in the case of Central American origin. In all these circumstances, the scope of the respective modification should be given the discretion of the Executive Branch, but the agreement that was handed down through the Ministry of Labour and Social Security must clearly state the reasons, limit and duration of the change is made. For the computation of what is provided in the first paragraph, fractions should not be taken into account, and when the total number of employees
does not exceed five, four of them shall be Guatemalan.
The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

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	For greater certainty this clause applies to foreign workers under an employment relationship in Guatemala. B. After-Sales Services: The visitors technicians responsible for the installation, repair, maintenance and supervising personnel, that have specialised technical knowledge essential to a seller's contractual obligation, and that supply services or train workers to perform those services pursuant to a warranty or other service contract incidental to the sale of commercial or industrial equipment or machinery, including computer software, purchased from an enterprise located outside of Guatemala, during the warranty period or service agreement. C. Business Visitors: 1. Research and Design: – Technical, scientific and statistical researchers conducting (a) independent research or (b) research for an enterprise located in an EFTA State. 2. Manufacture and Production:	For greater certainty this clause applies to foreign workers under an employment relationship in Guatemala. B. After-Sales Services: The visitors technicians responsible for the installation, repair, maintenance and supervising personnel, that have specialised technical knowledge essential to a seller's contractual obligation, and that supply services or train workers to perform those services pursuant to a warranty or other service contract incidental to the sale of commercial or industrial equipment or machinery, including computer software, purchased from an enterprise located outside of Guatemala, during the warranty period or service agreement. C. Business Visitors: 1. Research and Design: – Technical, scientific and statistical researchers conducting (a) independent research or (b) research for an enterprise located in an EFTA State. 2. Manufacture and Production:
	– Purchasing and production management personnel conducting commercial transactions for an enterprise located in an EFTA State. 3. Marketing: – Market researchers and analysts conducting (a) independent research or analysis or (b) research or analysis for an enterprise located in an EFTA State. – Trade-fair and promotional personnel attending a trade convention.	– Purchasing and production management personnel conducting commercial transactions for an enterprise located in an EFTA State. 3. Marketing: – Market researchers and analysts conducting (a) independent research or analysis or (b) research or analysis for an enterprise located in an EFTA State. – Trade-fair and promotional personnel attending a trade convention.
Sector or Sub-sector		Additional Commitments
	Limitations on Market Access Limitations on National Treatment – Buyers purchasing for an enterprise located in an EFTA State. 5. Distribution: – Customs brokers that supply advisory services in order to facilitate the import or export of goods. D. General Services: 1. Consultants engaged in business activities regarding cross-border services supplies, different from the financial services consultants. 2. Managing and supervision personnel engaging in business operations for an enterprise located in an EFTA State. 3. Public relations and advertising personnel that supply consulting services
	to clients or participating in conventions.	to clients or participating in conventions.
	4. Translators or interpreters that supply services as personnel of an enterprise located in an EFTA State.

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4. Translators or interpreters that supply services as personnel of an enterprise located in an EFTA State.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
PART II. SECTOR-SPECIFIC COMMITMENTS	PART II. SECTOR-SPECIFIC COMMITMENTS	PART II. SECTOR-SPECIFIC COMMITMENTS	PART II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS SERVICES	1. BUSINESS SERVICES	1. BUSINESS SERVICES	1. BUSINESS SERVICES
Services	Services	Services	Services
A. Professional An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demanded to the exercise of a profession or activity according to the specific regulatory framework in force.	A. Professional An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demanded to the exercise of a profession or activity according to the specific regulatory framework in force.	A. Professional An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demanded to the exercise of a profession or activity according to the specific regulatory framework in force.	A. Professional An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demanded to the exercise of a profession or activity according to the specific regulatory framework in force.
a) Legal services (CPC 861) 1 , excluding legal advisory and legal documentation and certification services supplied by legal professionals entrusted with public functions, such as notaries	(1) Full admission to the Bar is subject to nationality condition. (2) (3) None. (1)	(2) None. (3) Foreign persons can supply services only in partnership or in association with national lawyers.

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	(4) Unbound, except as indicated in the horizontal section. (4)	Unbound, except as indicated in the horizontal section.
b) 1. Accounting and bookkeeping services (CPC 86212 other than auditing services, CPC 86213, CPC 86219 and CPC 86220)	(1) (2) None. (3) Foreign persons can supply services only in partnership or in association with national service suppliers.	(1) (2) None. (3) Foreign persons can supply services only in partnership or in association with national service suppliers.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
b) 2. Auditing services (CPC 86211 and CPC 86212 other than accounting services)	(1) (2) None. (3) Foreign persons can supply services only in partnership or in association with national service suppliers. (4) Unbound, except as indicated in (1) (2) None. (3) services association suppliers.	the Foreign persons can supply only in partnership or in with national service (4) Unbound, except as indicated in the
c) Taxation services (CPC 863) 2	horizontal section. (1) (2) None. Foreign persons can supply only in partnership or in with national service	horizontal section. (1) (2) None.
d) Architectural services (CPC 8671)	(3) services association suppliers. (4) Unbound, except as indicated in the horizontal section. (1) (2) None.	(3) Foreign persons can supply services only in partnership or in association with national service suppliers. (4) Unbound, except as indicated in the horizontal section. (1) (2) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
e) Engineering services	(1) (2) None.	(1) (2) None.
(CPC 8672)	(3) Foreign persons can supply services only in partnership or in association with national service.	(3) Foreign persons can supply services only in partnership or in association with national service suppliers.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
f) Integrated engineering services (CPC 8673)	(1) (2) None. (3) Foreign persons can supply services only in partnership or in association with national service (1) (3) services association	(2) None. Foreign persons can supply only in partnership or with national	in service
g) Urban planning and landscape architectural services (CPC 8674)	(1) (2) None. (3)	(1) (2) None.	in service
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
h) Medical (including psychologists) and dental services (CPC 9312 and part of CPC 85201)	(1) (2) None. (3) Foreign persons can supply services only in partnership or in association with national service suppliers. (4) Unbound, except as indicated in the horizontal section.	(1) (2) None. (3) Foreign persons can supply services only in partnership or in association with national service suppliers. (4) Unbound, except as indicated in the horizontal section.
i) Veterinary services (CPC 932)	(1) (2) None. (3) Foreign persons can supply services only in partnership or in association with national service suppliers.	(1) (2) None. (3) Foreign persons can supply services only in partnership or in association with national service suppliers.
j) 1. Services provided by midwives (part of CPC 93191)	(4) Unbound, except as indicated in the horizontal section. (1) Unbound. (2)	(4) Unbound, except as indicated in the horizontal section. (1) Unbound. (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods (CPC 63211) and other services supplied by pharmacists	(1) (2) (3) None. (4) Unbound, except as indicated in horizontal section.	the (1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
B. Computer and Related Services

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B. Computer and Related Services	B. Computer and Related Services	B. Computer and Related Services
(CPC 841, CPC 842, CPC 843, CPC 844, CPC 845 and CPC 849)	(1) (2) (3) None.	(1) (2) (3) None.
C. Research and Development Services (R&D) 3	C. Research and Development Services (R&D) 3	C. Research and Development Services (R&D) 3	C. Research and Development Services (R&D) 3
a) R&D services on natural sciences (CPC 851)	(1) (2) (3) None.	(1) (2) (3) None. (4) Unbound, except as indicated
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
b) R&D services on social sciences and humanities, excluding psychologists services 4 (part of CPC 852)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
c) Interdisciplinary R&D services (CPC 853)	(1) (2) (3) None. (4) Unbound, except as	(1) (2) (3) None. (4) Unbound, except as indicated in
D. Real Estate Services 5	D. Real Estate Services 5	D. Real Estate Services 5	D. Real Estate Services 5
a) Involving own or leased property (CPC 821)	(1) (2) (3) None.	(1) (2) (3) None.
b) On a fee or contract basis (CPC 822)	(1) (2) (3) None.	(1) (2) (3) None.
E. Rental/Leasing Services without Operators	E. Rental/Leasing Services without Operators	E. Rental/Leasing Services without Operators	E. Rental/Leasing Services without Operators
a) Relating to ships	(1) (2) (3) None.	(1) (2) (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
(CPC 83103)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
b) Relating to aircraft (CPC 83104)	(1) (2) (3) None.	(1) (2) (3) None.

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(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
c) Relating to other transport equipment (CPC 83101, CPC 83102 and	(1) (2) (3) None.	(1) (2) (3) None.
CPC 83105)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
d) Relating to other machinery and equipment (CPC 83106, CPC 83107, CPC 83108 and CPC 83109)	(1) (2) (3) None. (4) Unbound, except as indicated in the	(1) (2) (3) None.
e) Relating to personal and	horizontal section. (1) (2) (3) None.	(4) Unbound, except as indicated in the horizontal section. (1) (2) (3) None.
(CPC 832)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
f) Telecommunications equipment rental (CPC 7541)	(1) (2) (3) None.	(1) (2) (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
F. Other Business Services	F. Other Business Services	F. Other Business Services
a) Advertising services (CPC 871)	(1) (2) (3) None.	(1) (2) (3) None.
b) Market research and opinion polling services (CPC 864)	(1) (2) (3) None.	(1) (2) (3) None.
c) Management consulting services (CPC 865)	(1) (2) (3) None.	(1) (2) (3) None.
d) Services related to management consulting (CPC 866)	(1) (2) (3) None.	(1) (2) (3) None.
e) Technical testing and analysis services (CPC 8676)	(1) (2) (3) None.	(1) (2) (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
f) Advisory and consulting services incidental to agriculture, hunting and forestry (part of CPC 881)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
g) Advisory and consulting services incidental to fishing (part of CPC 882)	(1) (2) (3) None.	(1) (2) (3) None.
i) Services incidental to manufacturing (CPC 884 and CPC 885 except for CPC 88442)	(1) (2) (3) None.	(1) (2) (3) None.

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(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
k) Placement and supply services of personnel	(1) (2) (3) None.	(1) (2) (3) None.
k) 1. Executive search services (CPC 87201)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
k) 2. Placement services of office support personnel and other workers (CPC 87202)	(1) Unbound.	(1) Unbound.
k) 2. Placement services of office support personnel and other workers (CPC 87202)	(2) (3) None.	(2) (3) None.
k) 3. Supply services of office support personnel	(1) Unbound.	(1) Unbound.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
(CPC 87203)	(2) (3) None.	(2) (3) None.
k) 4. Model agency services (part of CPC 87209)	(1) (2) (3) None.	(1) (2) (3) None.
l) 1. Investigation services (CPC 87301)	(1) Unbound.	(1) Unbound.
l) 2. Security services (CPC 87302, CPC 87303, CPC 87304 and CPC 87305)	(1) (2) (3) None.	(1) (2) (3) None.
m) Related scientific and technical consulting services 6 (CPC 8675)	(1) (2) (3) None.	(1) (2) (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional
n) Maintenance and repair of metal products, (non office) machinery, (non transport and non office) equipment and personal and household goods 7 (CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and CPC 8866)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	Commitments
o) Building-cleaning services (CPC 874)	(1) (2) (3) None.	(1) (2) (3) None.

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(4) Unbound, except as indicated in the horizontal section.
p) Photographic services (CPC 875)	(1) None, except the supply of aerial photographic services.	(1) None, except the supply of aerial photographic services.
	(2) (3) None.	(2) (3) None.
	(4) Unbound, except as indicated in the horizontal section. (1) (2) (3) None.	(4) Unbound, except as indicated in the horizontal section. (1) (2) (3) None.
q) Packaging services (CPC 876)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
r) Printing, publishing (CPC 88442)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
s) Convention services (part of CPC 87909)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
t) 1. Translation and interpretation services (CPC 87905)	(1) None, except for the official translation and interpretation.	(1) None, except for the official translation and interpretation.
	(2) (3) None.	(2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
t) 2. Interior design and other specialty design services (CPC 87907)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
t) 3. Credit reporting services (CPC 87901)	(1) Unbound.	(1) Unbound.
	(2) (3) None.	(2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
t) 4. Duplicating services (CPC 87904) 8	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.

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(4) Unbound, except as indicated in the horizontal section.
t) 5. Telephone answering services (CPC 87903)	(1) (2) (3) None.	(1) (2) (3) None.
horizontal	(4) Unbound, except as indicated in the section.	(4) Unbound, except as indicated in the horizontal section.
2. COMMUNICATION SERVICES	2. COMMUNICATION SERVICES	2. COMMUNICATION SERVICES	2. COMMUNICATION SERVICES
C. Telecommunications Services	C. Telecommunications Services	C. Telecommunications Services	C. Telecommunications Services
a) All services consisting of the transmission and reception of signals by any electromagnetic means 9 , excluding broadcasting 10 (1) (2)	None, except that international traffic must be routed through the facilities of an enterprise with telecommunications registration certificate. (3) None. (1) (2)	None, except that international traffic must be routed through the facilities of an enterprise with telecommunications registration certificate. (3) None.	Guatemala undertakes additional commitments as set out in Attachment I.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
b) Satellite broadcast transmission services 11	(1) (2) (3) None, except that: – the commitments are subject to reciprocity. – service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyance of content through their network in line with the Republic of Guatemala regulatory framework for electronic communications. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None, except that: – the commitments are subject to reciprocity. – service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyance of content through their network in line with the Republic of Guatemala regulatory framework for electronic communications. (4) Unbound, except as indicated in the horizontal section.
CONSTRUCTION AND RELATED ENGINEERING SERVICES	CONSTRUCTION AND RELATED ENGINEERING SERVICES	CONSTRUCTION AND RELATED ENGINEERING SERVICES	CONSTRUCTION AND RELATED ENGINEERING SERVICES

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(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and CPC 518)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
4. DISTRIBUTION SERVICES (excluding distribution of arms, munitions, explosives and other war material)	4. DISTRIBUTION SERVICES (excluding distribution of arms, munitions, explosives and other war material)	4. DISTRIBUTION SERVICES (excluding distribution of arms, munitions, explosives and other war material)	4. DISTRIBUTION SERVICES (excluding distribution of arms, munitions, explosives and other war material)
A. Commission Agents' Services	A. Commission Agents' Services	A. Commission Agents' Services	A. Commission Agents' Services
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
a) Commission agents' services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof (part of CPC 61111, part of CPC 6113 and part of CPC 6121)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
b) Other commission agents' services (CPC 621)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
B. Wholesale Trade Services	B. Wholesale Trade Services	B. Wholesale Trade Services	B. Wholesale Trade Services
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof (part of CPC 61111, part of CPC 6113 and part of CPC 6121)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
b) Wholesale trade services of telecommunications terminal equipment (part of CPC 7542)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
c) Other wholesale trade services, (part of CPC 622) excluding wholesale trade services of energy products 12	(1) Unbound. (2) (3) None.	(1) Unbound. (2) (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

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(4) Unbound, except as indicated in the horizontal section.
C. Retailing Services 13	C. Retailing Services 13	C. Retailing Services 13	C. Retailing Services 13
a) Retailing services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof (CPC 61112, part of CPC 6113 and part of CPC 6121)	(1) (2) (3) None. (4) Unbound, except as indicated in horizontal section.	the (1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
b) Retailing services of telecommunications terminal equipment (part of CPC 7542)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
c) Food retailing services (CPC 631)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the
d) Retailing services of other (non- energy) goods, except retail sales of pharmaceutical, medical and orthopaedic goods 14 (CPC 632, excluding CPC 63211	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	horizontal section. (1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
D. Franchising (CPC 8929)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
6. ENVIRONMENTAL SERVICES	6. ENVIRONMENTAL SERVICES	6. ENVIRONMENTAL SERVICES	6. ENVIRONMENTAL SERVICES
A. Waste water services (CPC 9401) 15	(1) Unbound, except for consulting services. (2) (3) None.	(1) Unbound, except for consulting services. (2) (3) None.
B. Solid/hazardous waste management, excluding cross- border transport of hazardous waste	(1) Unbound, except for consulting services. (2) (3) None.	(1) Unbound, except for consulting services. (2) (3) None.
a) Refuse disposal services (part of CPC 9402)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
b) Sanitation and similar services (part of CPC 9403)
C. Protection of ambient air and climate	(1) Unbound, except for consulting services.	(1) Unbound, except for consulting services.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

(4) Unbound, except as indicated in the horizontal section.
(CPC 9404) 16	(4) Unbound, except as indicated in the horizontal section. (4) horizontal (1)	Unbound, except as indicated in the section. except for consulting
D. Remediation and clean up of soil and waters treatment, remediation of contaminated/polluted soil and water (part of CPC 9406) 17	Unbound, except for consulting services. (2) (3) None * . (4) Unbound, except as indicated in the	(1) Unbound, services. (2) (3) None. (4) Unbound, except as indicated in the
E. Noise and vibration abatement (CPC 9405)	(1) Unbound, except for consulting services. (2) (3) None.	(1) Unbound, except for consulting services. (2) (3) None.
F. Nature and landscape protection services (CPC 9406)	(1) Unbound, except for consulting services. (2) (3) None. (1)	Unbound, except for consulting services. (2) (3) None.

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Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

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G. Other environmental and ancillary services (CPC 9409)	(1) (3) Unbound. (2) None. (4) Unbound, except as indicated in the horizontal section.	(1) (3) Unbound. (2) None. (4) Unbound, except as indicated in horizontal section.
		the

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FINANCIAL SERVICES Guatemala reserves the right to adopt or maintain measures requiring the incorporation in Guatemala of foreign financial service suppliers in Guatemala, other than those seeking to operate as banks or insurance companies within Guatemala.	FINANCIAL SERVICES Guatemala reserves the right to adopt or maintain measures requiring the incorporation in Guatemala of foreign financial service suppliers in Guatemala, other than those seeking to operate as banks or insurance companies within Guatemala.	FINANCIAL SERVICES Guatemala reserves the right to adopt or maintain measures requiring the incorporation in Guatemala of foreign financial service suppliers in Guatemala, other than those seeking to operate as banks or insurance companies within Guatemala.	FINANCIAL SERVICES Guatemala reserves the right to adopt or maintain measures requiring the incorporation in Guatemala of foreign financial service suppliers in Guatemala, other than those seeking to operate as banks or insurance companies within Guatemala.
(i) Direct insurance (including co-

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(A) life (B) non-life	(1) (2) Unbound for direct insurance, except for the insurance of risks relating to: (i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover any or all of the following; the goods being transported, the vehicle transporting the goods and any liability arising therefrom; and (ii) goods in international transit. following; the any (ii)	(1) (2) Unbound for direct insurance, except for the insurance of risks relating to: (i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover any or all of the the goods being transported, vehicle transporting the goods and liability arising therefrom; and goods in international transit.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
	(4) Unbound.

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(4) Unbound.
(ii) Reinsurance and retrocession	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound.	(4) Unbound.
(iii) Insurance intermediation, such as brokerage and agency	(1) (2) None for insurance of risk indicated in (i) and (ii) above and for reinsurance and retrocession. (3) None.	(1) (2) (3) None.
(iv) Services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services	(1) (2) (3) None. (4) Unbound.	(4) Unbound. (1) (2) (3) None.
Banking and other Financial Services (excluding insurance)	Banking and other Financial Services (excluding insurance)	Banking and other Financial Services (excluding insurance)	Banking and other Financial Services (excluding insurance)
(v) Acceptance of deposits and other repayable funds from the public	(1) (2) Unbound. (3) None.	(4) Unbound. (1) (2) Unbound. (3) None.

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(vi) Lending of all types, including consumer credit, mortgage credit, factoring and financing of the commercial transaction	(4) Unbound. (1) (2) (3) None. (4) Unbound.	(4) Unbound. (1) (2) (3) None. (4) Unbound.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
(vii) Financial leasing	(1) (2) (3) None. (4) Unbound.	(1) (2) (3) None. (4) Unbound.

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(viii) All payment and money transmission services, including credit, charge and debit cards, travellers cheques and bankers drafts	(1) (2) (3) None. (4) Unbound.	(1) (2) (3) None. (4) Unbound.
(ix) Guarantees and commitments	(1) (2) (3) None. (4) Unbound.	(1) (2) (3) None. (4) Unbound.
(xiii) Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial, depository and trust services	(1) (2) None for investment advice and portfolio management services, excluding (a) custodial services, (b) trustee services, and (c) execution services not related to managing a collective investment scheme, to a collective investment scheme located in the territory of Guatemala.	(1) (2) None for investment advice and portfolio management services, excluding (a) custodial services, (b) trustee services, and (c) execution services not related to managing a collective investment scheme, to a collective investment scheme located in the territory of Guatemala.

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(3) None.	(3) None.
	(4) Unbound.	(4) Unbound.
(xv) Provision and transfer of financial information, and financial data processing and related software by suppliers of other financial services	(1) (2) None. (3) Only allows foreign institutions in the country legally established.	(1) (2) None. (3) Only allows foreign institutions in the country legally established.
	(4) Unbound.

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(4) Unbound.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
(xvi) Advisory and other auxiliary financial services, excluding intermediation, on all services listed above in (v) to (ix), (xiii) and (xv)	(1) (2) None. (3) Only allows foreign institutions in the country legally established. (4) Unbound.	(1) (2) None. (3) Only allows foreign institutions in the country legally established. (4) Unbound.
9. TOURISM AND TRAVEL RELATED SERVICES	9. TOURISM AND TRAVEL RELATED SERVICES	9. TOURISM AND TRAVEL RELATE

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D SERVICES	9. TOURISM AND TRAVEL RELATED SERVICES
A. Hotels and restaurants (including catering), excluding catering in air transport services 19 (CPC 641, part of CPC 642 and CPC 643)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
B. Travel agencies and tour operators services (including tour managers) (CPC 7471)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
C. Tourist guides services (CPC 7472)	(1) (2) (3) (4) None, except that only Guatemalans or nationals of a foreign country that are residents in Guatemala may supply tour guide services.	(1) (2) (3) (4) None, except that only Guatemalans or nationals of a foreign country that are residents in Guatemala may supply tour guide services.
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) (only privately funded services)	10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) (only privately funded services)	10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) (only privately funded services)	10.

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RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) (only privately funded services)
B. News agency services	(1) (2) (3) None.	(1) (2) (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
(CPC 962)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
D. Sporting and other recreational services
(CPC 964)	(1) (2) (3) None.	(1) (2) (3) None.
– E. Recreation park and beach services (CPC 96491)	(1) Unbound. (2) (3) None.	(1) Unbound. (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.

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(4) Unbound, except as indicated in the horizontal section.
11. TRANSPORT SERVICES
A. Maritime Transport Services	A. Maritime Transport Services	A. Maritime Transport Services	A. Maritime Transport Services
a) International passenger transportation (CPC 7211 less national cabotage transport).	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
b) International freight transportation (CPC 7212 less national cabotage transport) 20	(1) (2) (3) None. (4) Unbound, except as indicated	(1) (2) (3) None. (4) Unbound, except as indicated in the
c) Rental of vessels with crew (CPC 7213)	in the horizontal section. (1) Unbound.	horizontal section. (1) Unbound.
	(2) None.	(2) None.
	(3) None.	(3) None.

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	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
d) Maintenance and repair of vessels	(1) (2) (3) None.	(1) (2) (3) None.
(part of CPC 8868)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
e) Pushing and towing services (CPC 7214)	(1) Unbound.	(1) Unbound.
	(2) None.	(2) None.
	(3) Unbound.	(3) Unbound.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
f) Supporting services for maritime transport	(1) Unbound.	(1) Unbound.
(part of CPC 745)	(2) None.	(2) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

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(3) None. (4) Unbound, except as indicated in the horizontal section.	(3) None. (4) Unbound, except as indicated in the horizontal section.
Services Auxiliary to Maritime Transport
a) Maritime cargo-handling services (part of CPC 741)	(1) Unbound.	(1) Unbound.
a) Maritime cargo-handling services (part of CPC 741)	(2) (3) None.	(2) (3) None.
a) Maritime cargo-handling services (part of CPC 741)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
b) Storage and warehousing services (part of CPC 742)	(1) Unbound.	(1) Unbound.
b) Storage and warehousing services (part of CPC 742)	(2) (3) None.	(2) (3) None.
c) Customs clearance services (part of CPC 748)	(1) Unbound.	(1) Unbound.
c) Customs clearance services (part of CPC 748)	(4) Unbound, except as indicated	(4) Unbound, except as indicated in the horizontal section.
	(2) (3) None. in the horizontal section.	(2) (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment

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Additional Commitments
d) Container station and depot services (part of CPC 742)	(1) Unbound. (2) (3) None.	(1) Unbound. (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
e) Maritime agency services (part of CPC 748 and part of CPC 749)	(1) (2) (3) None.	(1) (2) (3) None.

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f) Maritime freight forwarding services (part of CPC 748 and part of	(4) Unbound, except as indicated in the horizontal section. (1) (2) (3) None.	(4) Unbound, except as indicated in the horizontal section. (1) (2) (3) None.
CPC 749) Auxiliary services as required by maritime transport operators:	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
			Guatemala shall ensure that the following services provided at ports are offered on non-discriminatory terms and conditions: pilotage, towing and tug assistance, provisioning, fuelling and watering, garbage collecting and ballast waste disposal, port captain's services, navigation aids, shore-based
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments operational services essential to ship operations, including communications, water and electrical supplies, emergency repair facilities, anchorage, berth and berthing

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services. B. Internal Waterways Transport	services. B. Internal Waterways Transport	services. B. Internal Waterways Transport	services. B. Internal Waterways Transport
a) Passenger transportation (CPC 7221)	(1) Unbound.	(1) Unbound.
	(2) (3) None.	(2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
b) Freight transportation (CPC 7222)	(1) Unbound.	(1) Unbound.
	(2) (3) None.	(2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4)

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Unbound, except as indicated in the horizontal section.
c) Rental of vessels with crew (CPC 7223)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
d) Maintenance and repair of vessels	(1) (2) (3) None.	(1) (2) (3) None.
(part of CPC 8868)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
e) Pushing and towing services (CPC 7224)	(1) (3) Unbound.	(1) (3) Unbound.	[[DOC_P

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AGE_MARKER_438]]
	(2) None.	(2) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
f) Supporting services for internal waterway transport (part of CPC 745)	(1) (2) (3) None. (4) Unbound, except as indicated in the	(1) (2) (3) None. (4) Unbound, except as indicated in the
C. Air Transport Services	C. Air Transport Services	C. Air Transport Services	C. Air Transport Services
c) Rental of aircraft with crew (CPC 734)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
d) Maintenance and repair of aircraft and parts thereof (part of CPC 8868)	(1) (2) (3) None.	(1) (2) (3) None.
f) Sales and Marketing	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
g) Computer reservations system (CRS) services	(1) (2) (3) None.	(1) (2) (3) None.

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(4) Unbound, except as indicated in
	(4) Unbound, except as indicated in the horizontal section.	the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
h) Airport management services (part of CPC 7461)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
i) Groundhandling services, excluding catering 21 (part of CPC 741)	(1) Unbound (2) (3) None.	(1) Unbound (2) (3) None.
	(4) Unbound, except as indicated in horizontal section	(4) Unbound, except as indicated in the horizontal section.
	the
E. Rail Transport Services	E. Rail Transport Services	E. Rail Transport Services	E. Rail Transport Services
a) Passenger transportation (CPC 7111)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.

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(4) Unbound, except as indicated in the horizontal section.
b) Freight transportation (CPC 7112)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
c) Pushing and towing services (CPC 7113)	(1) Unbound	(1) Unbound
	(2) (3) None.	(2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
d) Maintenance and repair of rail transport equipment (part of CPC 8868)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
e) Supporting services for rail transport services (CPC 743)	(1) None. (2) (3) None.	(1) None. (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section	(4) Unbound, except as indicated in the horizontal section.
F.

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Road Transport Services	F. Road Transport Services	F. Road Transport Services	F. Road Transport Services
a) Passenger transportation (CPC 7121 and CPC 7122)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
b) Freight transportation (CPC 7123)	(1) (2) (3) None. (4) Unbound, except as indicated in horizontal section.	(1) (2) (3) None. the
c) Rental of commercial road vehicles with operator (CPC 7124)	the (1) Unbound.	(4) Unbound, except as indicated in horizontal section.
	(2) (3) None.	(1) Unbound. (2) (3) None.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
d) Maintenance and repair of motor vehicles, motorcycles, snowmobiles and road transport equipment (CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
e) Supporting services for road transport services (CPC 74

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4)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
H. Services auxiliary to all modes of transport	H. Services auxiliary to all modes of transport	H. Services auxiliary to all modes of transport	H. Services auxiliary to all modes of transport
a) Cargo-handling services, excluding pipelines (part of CPC 741)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
b) Storage and warehouse services of goods other than fuel transported by pipelines 22 (part of CPC 742)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
c) Freight transport agency services, excluding air transport and pipelines (part of CPC 748)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.

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Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
d) Other auxiliary transport services (part of CPC 749)	(1) (2) (3) None (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None (4) Unbound, except as indicated in the horizontal section.
12. OTHERSERVICESNOT INCLUDED ELSEWHERE	12. OTHERSERVICESNOT INCLUDED ELSEWHERE	12. OTHERSERVICESNOT INCLUDED ELSEWHERE	12. OTHERSERVICESNOT INCLUDED ELSEWHERE
A. Washing, cleaning and dyeing services (CPC 9701)	(1) Unbound. (2) (3) None.	(1) Unbound. (2) (3) None.
B. Hairdressing services (CPC 97021)	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
	(1) Unbound. (3) None.	(1) Unbound. (2) (3) None.
C. Cosmetic treatment, manicuring and pedicuring services (CPC 97022)	(2) (4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
	(2) (3) None.	(1) Unbound. (2) (3) None.
	(1) Unbound.
D. Other beauty treatment services n.e.c (CPC 97029)
	(1) Unbound. (2) (3) None.	(1) Unbound. (2) (3) None.

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	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
E. Spa services and non therapeutical massages, to the extent that they are supplied as relaxation physical well-being services and not for medical or rehabilitation purposes 23 (CPC ver. 1.0 97230)	(1) Unbound. (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) Unbound. (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
F. Telecommunications connection services (CPC 7543)	(1) Unbound. (2) (3) None.	(1) Unbound. (2) (3) None.
G. Domestic services (CPC 98)	(1) Unbound. (2) (3) None.	(1) Unbound.

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	(2) (3) None.
13. ENERGY SERVICES	13. ENERGY SERVICES	13. ENERGY SERVICES	13. ENERGY SERVICES
A. Services incidental to mining (CPC 883)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
B. Pipeline transportation of fuels (CPC 7131)	(1) (2) (3) None. (4) Unbound, except as indicated horizontal section.	(1) (2) (3) None.

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in the	(4) Unbound, except as indicated in the horizontal section
C. Storage and warehouse services of fuels transported through pipelines (part of CPC 742)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
D. Wholesale trade services of solid, liquid and gaseous fuels and related products (CPC 62271)	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.
E. Retailing services of motor fuel (CPC 613)	(1) (2) (3) None.	(1) (2) (3) None.
	(4) Unbound, except as indicated in the horizontal section.	(4) Unbound, except as indicated in the horizontal section.
F. Retail sales of fuel oil, bottled gas, coal and wood (CPC 63297) and retailing services of electricity, (non bottled) gas, steam and hot water	(1) Unbound for retailing services of electricity, gas, steam and hot water. (2) (3) None.

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(4) Unbound, except as indicated in the	(1) Unbound for retailing services of electricity, gas, steam and hot water. (2) (3) None. (4) Unbound, except as indicated in the
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
G. Services incidental to energy distribution 24 (CPC 887)	(1) (2) (3) None. (4) Unbound, except as indicated in horizontal section.	(1) (2) (3) None. (4) Unbound, except as indicated in the horizontal section.

ADDITIONAL COMMITMENTS ON TELECOMMUNICATIONS

Article 1

Definitions

Article 2

Competitive safeguards

1. Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or together, are a major supplier from engaging in or continuing anticompetitive practices. 2. The anti-competitive practices referred to above shall include, in particular:
2. (a) engaging in anti-competitive cross-subsidisation;
3. (b) using information obtained from competitors with anti-competitive results; and
4. (c) not making available to other services suppliers on a timely basis technical information about essential facilities and commercially relevant information which are necessary for them to supply services.

Article 3

Interconnection

1. This article applies to linking with suppliers providing public telecommunications transport networks or services in order to allow the users of one supplier to communicate with users of another supplier and to access services provided by another supplier. 2. With the limits to which market access is permitted, interconnection with a major supplier will be ensured at any technically feasible point in the network. Such interconnection is provided:

Page 447 in PDF– (a) under non-discriminatory terms, conditions (including technical standards and specifications) and rates and of a quality no less favourable than that provided for its own like services or for like services of non-affiliated service suppliers or for its subsidiaries or other affiliates;
– (b) in a timely fashion, on terms, conditions (including technical standards and specifications) and rates that are transparent, having regard to economic feasibility, and sufficiently unbundled so that the supplier need not pay for network components or facilities that it does not require for the service to be supplied; and
– (c) upon request, at points in addition to the network termination points offered to the majority of users, subject to charges that reflect the cost of construction of necessary additional facilities. 3. The procedures applicable for interconnection to a major supplier will be made publicly available. 4. The Party shall provide its telecommunications regulatory body the authority to require public telecommunications suppliers to file their interconnection contracts. 5. If, within a period of 40 (working) days, the parties have not reached agreement on access to essential resources, the ' Superintendencia de Telecomunicaciones ' shall issue a ruling under the procedure specified in the ' Ley General de Telecomunicaciones ' (General Telecommunications Law). 6. Only an appeal for review may be lodged against a decision by the Superintendency of Telecommunications, and it shall be settled by the Ministry of Communications, Transport and Public Works. An administrative appeal shall lie against any decision by the Ministry of Communications, Transport and Public Works resulting from an appeal for review.

Article 4

Universal service

Guatemala has the right to define the kind of universal service obligation it wishes to maintain. Such obligations will not be regarded as anti-competitive per se , provided they are administered in a transparent, non-discriminatory and competitively neutral manner and are not more burdensome than necessary for the kind of universal service defined by Guatemala.

Article 5

Public availability of criteria for granting a usufruct's title

1. Where a usufruct's title is required, the following will be made publicly available:

Page 448 in PDF– (a) all the criteria for granting a usufruct's title and the period of time normally required to reach a decision concerning an application for a usufruct's title; and
– (b) the terms and conditions of usufruct's titles. 2. The reasons for the denial of a usufruct's title will be made known to the applicant upon request.

Article 6

Independent regulators

1. The regulatory body is separate from, and not accountable to, any supplier of public telecommunications services. The decisions of and the procedures used by the regulatory body shall be impartial with respect to all market participants. 2. Guatemala shall ensure that suppliers of an EFTA State affected by the decision of the regulatory body of Guatemala have recourse to an administrative body or a court independent of any supplier, in accordance with its laws and regulations.

Article 7

Allocation and use of scarce resources

Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of way, will be carried out in an objective, timely, transparent and non-discriminatory manner. The current state of allocated frequency bands will be made publicly available. 1

1 It is understood that this Article does not require to make publicly available detailed identification of frequencies allocated for specific government uses.

APPENDIX 7 TO ANNEX XVI

GUATEMALA – LIST OF MFN EXEMPTIONS REFERRED TO IN ARTICLE 4.4

Guatemala may maintain measures inconsistent with Article 4.4 provided that such measures have been listed in its list of MFN exemptions under the GATS.

GUATEMALA

Sector:	All sectors
Article 122 Constitución Política de la República de Guatemala

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Legal source or authority of the measure:
description of measure: Foreign nationals require an authorization from the Oficina de Control de Areas de Reserva del Estado acquire ownership of the following state-owned land:		Succinct the to
	(a)	real estate located in urban zones; and
	(b) real estate for which General Property Registry following locations:	rights were registered in the before March 1, 1956 in the
	(ii) meters around the lakeshores;	200
	(iii)	100 meters on either side of the navigable rivers; and
		(iv) 50 meters around any spring that serves as a source of water for the population.
	Only the Government may rent state-owned land described above to enterprises organized under Guatemalan law.

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Sector:	All sectors
–	Sub-sector:
Article 123, Constitución Política de la República de Guatemala Article 5, Ley Reguladora de las Áreas de Reservas Territoriales del Estado de Guatemala, Decree Number 126-97	Legal source or authority of the measure:
Only Guatemalans by birth and companies owned one hundred percent by Guatemalans by birth can be owners possessing national lands located within fifteen kilometers from the border. Foreigners may, however, owning or possessing urban	Succinct description of the measure: or

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Sector:	Sector:
Sub-sector: –
Legal source or Not applicable
Succinct description of the measure: Guatemala reserves the right to adopt or maintain any measure with respect to subsidies.

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Sector:	Energy sector
–	Sub-sector:
Legal source or Not applicable
Succinct description of the measure: Guatemala reserves the measure with respect to	right to maintain or adopt any the energy sector.

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Sector: Minority Affairs and Native Groups	Sector: Minority Affairs and Native Groups
–	Sub-sector:
Not applicable	Legal source or authority of the measure:
Guatemala reserves the right to adopt or maintain any measure that grants rights or preferences, including natural resources, to a socially or economically disadvantage minority or to native groups.	Succinct description of the measure:

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Sector:	Forestry
–	Sub-sector:
Article 126 , Constitución Política de la República de Guatemala.	Legal source or authority of the measure:
Only Guatemalan nationals or enterprises organized under Guatemalan law may exploit and renew forestry resources.	Succinct description of the measure:

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Sector:	Arms and Explosives
–	Sub-sector:
Not applicable	Legal source or authority of the measure:
right to adopt or maintain arms and explosives.	Succinct description of the measure: Guatemala reserves the measure with respect to the
GUATEMALA

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Sector: All	Sectors
–	Sub-sector:
Article 215, Código de Comercio , Decree Number 2-70 and its amendments contained Decree Number 62-95.	Legal source or authority of the measure:
A company constituted under foreign laws, can be established in Guatemala in any form, but shall constitute a capital allocated to its operations in Guatemala, and a	Succinct description of the measure:
exact amount of investment.	Guatemala. The of the bond will be determined by the Register Companies based inter alia on the amount of the
A company constituted under foreign laws, can be established in Guatemala in any form, but shall constitute a capital allocated to its operations in Guatemala, and a	For greater certainty, the requirement of a bond should not to be viewed as an impediment to a company organized under the laws of a foreign country, to settle in Guatemala.

GUATEMALA

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Sector:	Fisheries
Fishing artisanal and small-scale	Sub-sector:
Article 20, Ley General de Pesca y Acuicultura , Decree Number 80-2002	Legal source or authority of the measure:
(a) The commercial fishing artisanal and small-scale is exclusively reserved for the Guatemalans.	Succinct description of the measure:

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–	Sub-sector:
Not applicable	Legal source or authority of the measure:
Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.	Succinct description of the measure:

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Sector:	All Sectors
Sub-sector:
Legal source or authority of the measure:	Article 13, Código de Trabajo , Decree Number 1441.
Succinct description the measure:	of Every employer is prohibited to employ less than 90 percent of Guatemalan workers and pay them less than 85 percent of the total wages earned in their respective business unless otherwise provided under special laws.
Succinct description the measure:	Both proportions may change: (a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a particular activity or defending national workers to demonstrate their abilities. In all these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Security, both ratios may decrease by up to 10 per cent each and for a period of five years for each company, or
Succinct description the measure:	increase them to eliminate the participation of foreign
Succinct description the measure:	Social workers. In the case the Ministry authorizes the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted; and (b) When authorized and controlled immigration occur by the Executive Branch or contracted by the same,

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For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without prejudice of the commitments made under Article 5.5.

c. Guatemala

Page 462 in PDFChapter 7 of this Agreement applies to the entities of central level of government where the value of the procurement equals or exceeds:

GOODS

Specified in Appendix 4

Threshold SDR 130,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 260,000.

SERVICES

Specified in Appendix 5

Threshold

SDR 130,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 260,000.

List of Entities

1. Ministerio de Agricultura, Ganadería y Alimentación (Note 1)
2. Ministerio de la Defensa Nacional (Note 2)
3. Ministerio de Economía
4. Ministerio de Educación (Note 3)
5. Ministerio de Cultura y Deportes
6. Ministerio de Trabajo y Previsión Social (Note 4)
7. Ministerio de Finanzas Públicas
8. Ministerio de Salud Pública y Asistencia Social (Note 4)

SDR 5,000,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 6,000,000.

Page 463 in PDF9. Ministerio de Relaciones Exteriores
10. Ministerio de Gobernación (Note 5)
11. Ministerio de Comunicaciones, Infraestructura y Vivienda
12. Ministerio de Energía y Minas
13. Ministerio de Ambiente y Recursos Naturales
14. Secretaría General de la Presidencia
15. Secretaría de Coordinación Ejecutiva de la Presidencia
16. Secretaría de Planificación y Programación de la Presidencia
17. Secretaría de Análisis Estratégico de la Presidencia
18. Secretaría de la Paz de la Presidencia de la República
19. Secretaría de Asuntos Administrativos y de Seguridad de la Presidencia de la República
20. Secretaría de Asuntos Agrarios de la Presidencia
21. Secretaría Presidencial de la Mujer
22. Secretaría de Bienestar Social de la Presidencia de la República
23. Secretaría de Comunicación Social de la Presidencia
24. Secretaría Ejecutiva de la Comisión contra el Consumo, Adicción y Tráfico Ilícito de Drogas
25. Secretaría de Obras Sociales de la Esposa del Presidente de la República
26. Comisión Presidencial Coordinadora de la Política del Ejecutivo en materia de Derechos Humanos
27. Comisión Presidencial para la reforma del Estado, la Descentralización y la Participación Ciudadana
28. Consejo Nacional de Ciencia y Tecnología
29. Coordinadora Nacional para la Reducción de Desastres
30. Junta Nacional del Servicio Civil
31. Oficina Nacional del Servicio Civil
32. Fondo de Desarrollo Indígena Guatemalteco
33. Fondo Nacional de Ciencia y Tecnología
34. Fondo Nacional para la Paz
35. Consejo Nacional de la Juventud

Notes to Appendix 1

1. Ministerio de Agricultura, Ganadería y Alimentación : Chapter 7 does not cover the procurement of agricultural goods made in furtherance of agricultural support programs, or procurement made in furtherance of school feeding programs. 2. Ministerio de Defensa Nacional : Chapter 7 does not cover the procurement of the following goods and services: arms, munitions, equipment, construction materials, aircraft, vessels and other vehicles, fuel, lubricants, provisions, and the contracting for services or supply by or on behalf of the Ejército de Guatemala and its institutions. 3. Ministerio de Educación: Chapter 7 does not cover procurement made in furtherance of school feeding programs. 4. Ministerio de Trabajo y Previsión Social and Ministerio de Salud Pública y Asistencia Social : Chapter 7 does not cover the procurement of goods classified under Section 2 (food products, beverages and tobacco; textiles, apparel and leather products) of the CPC, version 1.0.

Page 464 in PDF5. Ministerio de Gobernación : Chapter 7 does not cover the procurement of goods classified under Section 2 (food products, beverages and tobacco; textiles, apparel and leather products) of the CPC, version 1.0, for the Policia Nacional Civil y Sistema Penitenciario . Unless otherwise specified, Chapter 7 covers all agencies subordinate to the

6. entities listed in this schedule, provided they do not have separate legal personality.

c. Guatemala

1. Chapter 7 of this Agreement applies to the entities of the sub-central level of government where the value of the procurement equals or exceeds:

GOODS

Specified in Appendix 4

Threshold

SERVICES Specified in Appendix 5

Threshold

SDR 355,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 490,000. SDR 355,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 490,000.

CONSTRUCTION SERVICES Specified in Appendix 6

Page 465 in PDFThreshold

SDR 5,000,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 6,000,000

2. Chapter 7 only applies to the entities listed in this Schedule.

List of Entities

Municipalidades Departamento de Guatemala

1. Fraijanes
2. San Juan Sacatepéquez
3. San Pedro Sacatepéquez
4.

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San Raymundo 5. San Pedro Ayampuc
6. Chinautla
7. Santa Catarina Pinula
8. Guatemala
9. Mixco
10. Villa Nueva
The Chapter does not cover procurement of construction services by entities of Departamento de Guatemala.
11.	Quetzaltenango
12.	Coatepeque
Municipalidades Departamento de Escuintla	Municipalidades Departamento de Escuintla
13.	Chiquimulilla
14.	Santa Lucía Cotzumalguapa
15.	Escuintla
16.	Puerto de San José
Municipalidades Departamento de Zacapa	Municipalidades Departamento de Zacapa
17.	Zacapa
18.	Río Hondo
19.	Teculután
Municipalidades Departamento de Chiquimula	Municipalidades Departamento de Chiquimula
20.	Chiquimula
Municipalidades Departamento de El Quiché	Municipalidades Departamento de El Quiché
21.	Santa Cruz del Quiché
Municipalidades Departamento de El Petén	Municipalidades Departamento de El Petén
22.	Flores
23.	San Benito
Municipalidades Departamento de El Progreso	Municipalidades Departamento de El Progreso
24.	Guastatoya
Municipalidades Departamento de Izabal	Municipalidades Departamento de Izabal
25.	Puerto Barrios
Municipalidades Departamento de Huehuetenango	Municipalidades Departamento de Huehuetenango
26.	Huehuetenango
Municipalidades Departamento de Jalapa	Municipalidades Departamento de Jalapa
27.	Jalapa
Municipalidades Departamento de Alta Verapaz 29. Cobán

c. Guatemala

Page 467 in PDF1. Chapter 7 of this Agreement applies to other covered entities where the value of the procurement equals or exceeds:

GOODS

Specified in Appendix 4

Thresholds:

1. For entities of List A: SDR 200,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 274,000
2. For entities of List B: SDR 400,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the

Page 468 in PDFCentral American States, SDR 550,000

SERVICES Specified in Appendix 5

Thresholds:

1. For entities of List A: SDR 200,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 274,000
2. For entities of List B: SDR 400,000; or for the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 550,000

CONSTRUCTION SERVICES Specified in Appendix 6

PART A: CENTRAL AMERICAN STATES

Page 469 in PDFThreshold for lists A and B: SDR 5,000,000; or the three year period following the date of entry into force of the Protocol on the Accession of the Republic of Guatemala to the Free Trade Agreement Between the EFTA States and the Central American States, SDR 6,000,000. 2. Unless otherwise specified, Chapter 7 covers only the entities listed in this Schedule.

List A:

1. Academia de Lenguas Mayas de Guatemala
2. Confederación Deportiva Autónoma de Guatemala
3. Comisión Institucional para el Desarrollo y Fortalecimiento de la Propiedad de la Tierra
4. Comité Olímpico Guatemalteco
5. Comité Permanente de Exposiciones
6. Consejo Nacional para la Protección de la Antigua Guatemala
7. Escuela Nacional Central de Agricultura
8. Instituto de Ciencia y Tecnología Agrícolas
9. Instituto de Fomento Municipal
10. Instituto Guatemalteco de Turismo
11. Instituto Nacional de Administración Pública
12. Instituto Nacional de Bosques
13. Instituto Nacional de Comercialización Agrícola
14. Instituto Nacional de Cooperativas
15. Instituto Nacional de Estadística
16. Instituto Técnico de Capacitación y Productividad
17. Superintendencia de Administración Tributaria
18. Fondo de Tierras

List B:

1. Empresa Guatemalteca de Telecomunicaciones

c. Guatemala

1. Chapter 7 of this Agreement applies to all services procured by the entities listed in Appendices 1, 2 and 3 of this Annex, subject to the Notes to the respective Appendices and Appendix 11, except for the services excluded in this Appendix.

Page 470 in PDFAll services covered by this Appendix are subject to the Schedules of Specific Commitments (Appendices 1 to 7 to Annex XV)

2. Chapter 7 of this Agreement does not cover the procurement of the following services, as classified in the United Nations Central Product Classification (CPC version 1.0):

– (a) Public Services
– Division 69 Electricity Distribution Services; Gas and Water Distribution Services through mains. – Division 91 Public Administration and other services to the community as a whole; Compulsory Social Security Services. – Division 92 Education Services (public education). – Division 93 Health and Social Services. – Division 94 Sewage and Refuse Disposal, Sanitation and other Environmental Protection Services. (b) Individual Professional Services (The Chapter does not cover the contracting of individuals, for defined periods, who provide a professional service, where such contracting is not used to avoid the obligations of the Chapter).

Notes to Appendix 5

Chapter 7 only applies to a provider of service of a particular Party to the extent that such Party has covered that service under its Appendix 5.

c. Guatemala

1. Unless otherwise specified herein, the following General Notes apply without exception to Chapter 7 of this Agreement, including to all Appendices to this Annex. 2.

Page 471 in PDFNothing in Chapter 7 of this Agreement, shall be construed to prevent a Party from taking any action or not disclosing any information that it considers necessary for the protection of its essential security interests relating to the procurement of arms, ammunition, or war materials, or to procurement indispensable for national security or for national defence purposes. 3. Chapter 7 of this Agreement does not apply to procurement by one Guatemala entity of a good or service obtained or acquired from another Guatemala entity. 4. Chapter 7 of this Agreement does not apply to procurement of unrefined minerals naturally occurring in Guatemala for the construction of public works. 5. Chapter 7 of this Agreement does not apply to the exceptions established in Article 44 of the Ley de Contrataciones del Estado, Decreto No. 57-92 del Congreso de la República de Guatemala and its amendments. 6. Procuring entities listed in Appendices 1, 2 and 3 to this Annex may award contracts by limited tendering procedures if these contracts are concluded to urgently obtain legal advice on specific legal procedures or if these contracts concern conciliation and arbitration services. 7. Procuring entities listed in Appendices 1, 2 or 3 to this Annex may use list of suppliers. 8. Just if domestic legislation so foresees, a procuring entity listed in Appendices 1, 2 or 3 may apply to paragraph 4 of Article 7.10. 9. Chapter 7 of this Agreement does not apply to government procurement programs for small, medium, and micro enterprises. 10. For greater certainty, Guatemala shall only apply Article 7.16 before tenders are opened. 11. The notices, publications and obligations imposed on the procuring entities in Article 7.13 shall be executed by the operators of corresponding registers and not by the procuring entities.

PART A: CENTRAL AMERICAN STATES

Page 472 in PDFTo be able to offer goods or services in Guatemala, it is mandatory to be registered in the corresponding registry. 13. For greater certainty, Guatemala understands that subparagraph 1 (d) of Article 7.18 shall apply in the cases of urgency.