Consolidated TPP Text – Chapter 2 – National Treatment and Market Access for Goods

Section A: Definitions and Scope

Article 2.1: Definitions

For the purposes of this Chapter:

advertising films and recordings means recorded visual media or audio materials, consisting essentially of images or sound, showing the nature or operation of goods or services offered for sale or lease by a person of a Party, that are of a kind suitable for exhibition to prospective customers but not for broadcast to the general public;

Agreement on Agriculture means the Agreement on Agriculture, set out in Annex 1A to the WTO Agreement;

commercial samples of negligible value means commercial or trade samples: having a value, individually or in the aggregate as shipped, of not more than one U.S. dollar or the equivalent amount in the currency of another Party, or so marked, torn, perforated or otherwise treated that they are unsuitable for sale or for use except as commercial samples;

consular transactions means requirements that goods of a Party intended for export to the territory of another Party must first be submitted to the supervision of the consul of the importing Party in the territory of the exporting Party for the purpose of obtaining consular invoices or consular visas for commercial invoices, certificates of origin, manifests, shippers’ export declarations, or any other customs documentation required on or in connection with importation;

consumed means, with respect to a good:

duty-free means free of customs duty;

goods admitted for sports purposes means sports requisites admitted into the territory of the importing Party for use in sports contests, demonstrations or training in the territory of that Party;

goods intended for display or demonstration includes their component parts, ancillary apparatuses and accessories;

import licensing means an administrative procedure requiring the submission of an application or other documentation , other than that generally required for customs clearance purposes , to the relevant administrative body of the importing Party as a prior condition for importation into the territory of that Party;

Import Licensing Agreement means the Agreement on Import Licensing Procedures, set out in Annex 1A to the WTO Agreement;

performance requirement means a requirement that:

but does not include a requirement that an imported good be:

printed advertising materials means those goods classified in Chapter 49 of the Harmonized System, including brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist promotional materials and posters, that are used to promote, publicise or advertise a good or service, are essentially intended to advertise a good or service, and are supplied free of charge.

Article 2.2: Scope

Unless otherwise provided in this Agreement, this Chapter applies to trade in goods of a Party.

Section: B: National Treatment and Market Access for Goods

Article 2.3: National Treatment

1. Each Party shall accord national treatment to the goods of the other Parties in accordance with Article III of GATT 1994, including its interpretative notes, and to this end, Article III of GATT 1994 and its interpretative notes are incorporated into and made part of this Agreement, mutatis mutandis.

2. For greater certainty, the treatment to be accorded by a Party under paragraph 1 means, with respect to a regional level of government, treatment no less favourable than the most favourable treatment that the regional level of government accords to any like, directly competitive or substitutable goods, as the case may be, of the Party of which it forms a part.

3. Paragraph 1 shall not apply to the measures set out in Annex 2-A (National Treatment and Import and Export Restrictions).

Article 2.4: Elimination of Customs Duties

1. Unless otherwise provided in this Agreement, no Party shall increase any existing customs duty, or adopt any new customs duty, on an originating good.

2. Unless otherwise provided in this Agreement, each Party shall progressively eliminate its customs duties on originating goods in accordance with its Schedule to Annex 2-D (Tariff Commitments).

3. On request of any Party, the requesting Party and one or more other Parties shall consult to consider accelerating the elimination of customs duties set out in their Schedules to Annex 2-D (Tariff Commitments).

4. An agreement between two or more of the Parties to accelerate the elimination of a customs duty on an originating good shall supersede any duty rate or staging category determined pursuant to those Parties’ Schedules to Annex 2-D (Tariff Commitments) for that good once approved by each Party to that agreement in accordance with its applicable legal procedures. The parties to that agreement shall inform the other Parties as early as practicable before the new rate of customs duty takes effect.

5. A Party may at any time unilaterally accelerate the elimination of customs duties set out in its Schedule to Annex 2-D (Tariff Commitments) on originating goods of one or more of the other Parties. A Party shall inform the other Parties as early as practicable before the new rate of customs duty takes effect.

6. For greater certainty, no Party shall prohibit an importer from claiming for an originating good the rate of customs duty applied under the WTO Agreement.

7. For greater certainty, a Party may raise a customs duty to the level set out in its Schedule to Annex 2-D (Tariff Commitments) following a unilateral reduction for the respective year.

Article 2.5: Waiver of Customs Duties

1. No Party shall adopt any new waiver of a customs duty, or expand with respect to an existing recipient or extend to any new recipient the application of an existing waiver of a customs duty, that is conditioned, explicitly or implicitly, on the fulfilment of a performance requirement.

2. No Party shall, explicitly or implicitly, condition the continuation of any existing waiver of a customs duty on the fulfilment of a performance requirement.

Article 2.6: Goods Re-entered after Repair and Alteration

1. No Party shall apply a customs duty to a good, regardless of its origin, that re-enters the Party’s territory after that good has been temporarily exported from the Party’s territory to the territory of another Party for repair or alteration, regardless of whether that repair or alteration could have been performed in the territory of the Party from which the good was exported for repair or alteration or increased the value of the good.Footnote 1

2. No Party shall apply a customs duty to a good, regardless of its origin, admitted temporarily from the territory of another Party for repair or alteration.

3. For the purposes of this Article, repair or alteration does not include an operation or process that:

Article 2.7: Duty-Free Entry of Commercial Samples of Negligible Value and Printed Advertising Material

Each Party shall grant duty-free entry to commercial samples of negligible value and printed advertising material imported from the territory of another Party, regardless of their origin, but may require that:

Article 2.8: Temporary Admission of Goods

1. Each Party shall grant duty-free temporary admission for the following goods, regardless of their origin:

2. Each Party shall, at the request of the person concerned and for reasons its customs authority considers valid, extend the time limit for duty-free temporary admission beyond the period initially fixed.

3. No Party shall condition the duty-free temporary admission of the goods referred to in paragraph 1, other than to require that those goods:

4. Each Party shall grant duty-free temporary admission for containers and pallets regardless of their origin, that are in use or to be used in the shipment of goods in international traffic.

5. If any condition that a Party imposes under paragraph 3 has not been fulfilled, the Party may apply the customs duty and any other charge that would normally be owed on the good in addition to any other charges or penalties provided for under its law.

6. Each Party shall adopt and maintain procedures providing for the expeditious release of goods admitted under this Article. To the extent possible, those procedures shall provide that when a good admitted under this Article accompanies a national of another Party who is seeking temporary entry, the good shall be released simultaneously with the entry of that national .

7. Each Party shall permit a good temporarily admitted under this Article to be exported through a customs port other than the port through which it was admitted.

8. Each Party shall, in accordance with its law, provide that the importer or other person responsible for a good admitted under this Article shall not be liable for failure to export the good on presentation of satisfactory proof to the importing Party that the good was destroyed within the period fixed for temporary admission, including any lawful extension.

9. Subject to Chapter 9 (Investment) and Chapter 10 (Cross-Border Trade in Services):

10. For the purposes of paragraph 9, vehicle means a truck, a truck tractor, a tractor, a trailer unit or trailer, a locomotive, or a railway car or other railroad equipment.

Article 2.9: Ad hoc Discussions

1. Each Party shall designate and notify a contact point in accordance with Article 27.5 (Contact Points), to facilitate communications between the Parties on any matter covered by this Chapter, including any request or information conveyed under Article 26.5 (Provision of Information) relating to a measure of a Party that may affect the operation of this Chapter.

2. A Party (the requesting Party) may request ad hoc discussions on any matter arising under this Chapter (including a specific non-tariff measure) that the requesting Party believes may adversely affect its interests in trade in goods, except a matter that could be addressed under a Chapter-specific consultation mechanism established under another Chapter, by delivering a written request to another Party (the requested Party) through its contact point for this Chapter. The request shall be in writing and identify the reasons for the request, including a description of the requesting Party’s concerns and an indication of the provisions of this Chapter to which the concerns relate. The requesting Party may provide all the other Parties with a copy of the request.

3. If the requested Party considers that the matter that is the subject of the request should be addressed under a Chapter-specific consultation mechanism established under another Chapter, it shall promptly notify the contact point for this Chapter of the requesting Party and include in its notice the reasons it considers that the request should be addressed under the other mechanism. The requested Party shall promptly forward the request and its notice to the overall contact points of the requesting and requested Parties designated under Article 27.5 (Contact Points) for appropriate action.

4. Within 30 days of receipt of a request under paragraph 2, the requested Party shall provide a written reply to the requesting Party. Within 30 days of the requesting Party’s receipt of the reply, the requesting and requested Parties (the discussing Parties) shall meet in person or via electronic means to discuss the matter identified in the request. If the discussing Parties choose to meet in person, the meeting shall take place in the territory of the requested Party, unless the discussing Parties decide otherwise.

5. Any Party may submit a written request to the discussing Parties to participate in the ad hoc discussions. If the matter has not been resolved prior to the receipt of a Party’s request to participate and the discussing Parties agree, the Party may participate in these ad hoc discussions subject to any conditions that the discussing Parties may decide.

6. If the requesting Party believes that the matter is urgent, it may request that ad hoc discussions take place within a shorter time frame than that provided for under paragraph 4. Any Party may request urgent ad hoc discussions if a measure:

7. Ad hoc discussions under this Article shall be confidential and without prejudice to the rights of any Party, including being without prejudice to rights pertaining to dispute settlement proceedings under Chapter 28 (Dispute Settlement).

Article 2.10: Import and Export Restrictions

1. Unless otherwise provided in this Agreement, no Party shall adopt or maintain any prohibition or restriction on the importation of any good of another Party or on the exportation or sale for export of any good destined for the territory of another Party, except in accordance with Article XI of GATT 1994 and its interpretative notes, and to this end Article XI of GATT 1994 and its interpretative notes are incorporated into and made part of this Agreement, mutatis mutandis.

2. The Parties understand that GATT 1994 rights and obligations incorporated by paragraph 1 prohibit, in any circumstances in which any other form of restriction is prohibited, a Party from adopting or maintaining:

3. For greater certainty, paragraph 1 applies to the importation of commercial cryptographic goods.

4. For the purposes of paragraph 3:

commercial cryptographic goods means any good implementing or incorporating cryptography, if the good is not designed or modified specifically for government use and is sold or otherwise made available to the public.

5. Paragraphs 1 and 2 shall not apply to the measures set out in Annex 2-A (National Treatment and Import and Export Restrictions).

6. In the event that a Party adopts or maintains a prohibition or restriction on the importation from or exportation to a non-Party of a good, no provision of this Agreement shall be construed to prevent that Party from:

7. In the event that a Party adopts or maintains a prohibition or restriction on the importation of a good from a non-Party, the Parties, on the request of any Party, shall consult with a view to avoiding undue interference with or distortion of pricing, marketing, or distribution arrangements in another Party.

8. No Party shall, as a condition for engaging in importation or for the importation of a good, require a person of another Party to establish or maintain a contractual or other relationship with a distributor in its territory.Footnote 4

9. For greater certainty, paragraph 8 does not prevent a Party from requiring a person referred to in that paragraph to designate a point of contact for the purpose of facilitating communications between its regulatory authorities and that person.

10. For the purposes of paragraph 8:

distributor means a person of a Party who is responsible for the commercial distribution, agency, concession or representation in the territory of that Party of goods of another Party.

Article 2.11: Remanufactured Goods

1. For greater certainty, Article 2. 10.1 (Import and Export Restrictions) shall apply to prohibitions and restrictions on the importation of remanufactured goods.

2. If a Party adopts or maintains measures prohibiting or restricting the importation of used goods, it shall not apply those measures to remanufactured goods.Footnote 5, Footnote 6

Article 2.12: Import Licensing

1. No Party shall adopt or maintain a measure that is inconsistent with the Import Licensing Agreement.

2. Promptly after this Agreement enters into force for a Party, that Party shall notify the other Parties of its existing import licensing procedures, if any. The notice shall include the information specified in Article 5.2 of the Import Licensing Agreement and any information required under paragraph 6.

3. A Party shall be deemed to be in compliance with the obligations in paragraph 2 with respect to an existing import licensing procedure if:

4. Each Party shall comply with Article 1.4(a) of the Import Licensing Agreement with respect to any new or modified import licensing procedure. Each Party shall also publish on an official government website any information that it is required to publish under Article 1.4(a) of the Import Licensing Agreement.

5. Each Party shall notify the other Parties of any new import licensing procedures it adopts and any modifications it makes to its existing import licensing procedures, if possible, no later than 60 days before the new procedure or modification takes effect. In no case shall a Party provide the notification later than 60 days after the date of its publication. The notification shall include any information required under paragraph 6. A Party shall be deemed to be in compliance with this obligation if it notifies a new import licensing procedure or a modification to an existing import licensing procedure to the WTO Committee on Import Licensing in accordance with Article 5.1, 5.2 or 5.3 of the Import Licensing Agreement, and includes in its notification any information required to be notified to the other Parties under paragraph 6.

6.

7. Each Party shall respond within 60 days to a reasonable enquiry from another Party concerning its licensing rules and its procedures for the submission of an application for an import licence, including the eligibility of persons, firms and institutions to make an application, the administrative body or bodies to be approached and the list of products subject to the licensing requirement.

8. If a Party denies an import licence application with respect to a good of another Party, it shall, on request of the applicant and within a reasonable period after receiving the request, provide the applicant with a written explanation of the reason for the denial.

9. No Party shall apply an import licensing procedure to a good of another Party unless it has, with respect to that procedure, met the requirements of paragraph 2 or 4, as applicable.

Article 2.13: Transparency in Export Licensing ProceduresFootnote 7

1. For the purposes of this Article:

export licensing procedure means a requirement that a Party adopts or maintains under which an exporter must, as a condition for exporting a good from the Party’s territory, submit an application or other documentation to an administrative body or bodies, but does not include customs documentation required in the normal course of trade or any requirement that must be fulfilled prior to introduction of the good into commerce within the Party’s territory.

2. Within 30 days of the date of entry into force of this Agreement for a Party, that Party shall notify the other Parties in writing of the publications in which its export licensing procedures, if any, are set out, including addresses of relevant government websites. Thereafter, each Party shall publish in the notified publications and websites any new export licensing procedure, or any modification of an export licensing procedure, that it adopts as soon as practicable but no later than 30 days after the new procedure or modification takes effect.  

3. Each Party shall ensure that it includes in the publications it notifies under paragraph 2:

4. Except where doing so would reveal business proprietary or other confidential information of a particular person, on request of another Party that has a substantial trade interest in the matter, a Party shall provide, to the extent possible, the following information regarding a particular export licensing procedure that it adopts or maintains:

5. Nothing in this Article shall be construed in a manner that would require a Party to grant an export licence, or that would prevent a Party from implementing its obligations or commitments under United Nations Security Council Resolutions, as well as multilateral non-proliferation regimes, including: the Wassenaar Arrangement on Export Controls for Conventional Arms and Dual-Use Goods and Technologies; the Nuclear Suppliers Group; the Australia Group; the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction, done at Paris, January 13, 1993; the Convention on the Prohibition of the Development, Production and Stockpiling of Bacteriological (Biological) and Toxin Weapons and on Their Destruction, done at Washington, London, and Moscow, April 10, 1972; the Treaty on the Non-Proliferation of Nuclear Weapons, done at London, Moscow and Washington, July 1, 1968; and the Missile Technology Control Regime.

Article 2.14: Administrative Fees and Formalities

1. Each Party shall ensure, in accordance with Article VIII:1 of GATT 1994 and its interpretative notes, that all fees and charges of whatever character (other than export taxes, customs duties, charges equivalent to an internal tax or other internal charge applied consistently with Article III:2 of GATT 1994, and antidumping and countervailing duties) imposed on or in connection with importation or exportation are limited in amount to the approximate cost of services rendered and do not represent an indirect protection to domestic goods or a taxation of imports or exports for fiscal purposes.

2. No Party shall require consular transactions, including related fees and charges, in connection with the importation of a good of another Party.

3. Each Party shall make publicly available online a current list of the fees and charges it imposes in connection with importation or exportation.

4. No Party shall levy fees and charges on or in connection with importation or exportation on an ad valorem basis.Footnote 8

5. Each Party shall periodically review its fees and charges, with a view to reducing their number and diversity if practicable.

Article 2.15: Export Duties, Taxes or Other Charges

Except as provided for in Annex 2-C (Export Duties, Taxes or Other Charges), no Party shall adopt or maintain any duty, tax or other charge on the export of any good to the territory of another Party, unless such duty, tax or charge is adopted or maintained on that good when destined for domestic consumption.

Article 2.16: Publication

Each Party shall promptly publish the following information in a non-discriminatory and easily accessible manner, in order to enable interested parties to become acquainted with it:

Article 2.17: Trade in Information Technology Products

Each Party shall be a participant in the WTO Ministerial Declaration on Trade in Information Technology Products (Information Technology Agreement), 13 December 1996, and have completed the procedures for modification and rectification of its Schedule of Tariff Concessions set out in the Decision of 26 March 1980, L/4962, in accordance with paragraph 2 of the Information Technology Agreement.Footnote 9, Footnote 10

Article 2.18: Committee on Trade in Goods

1. The Parties hereby establish a Committee on Trade in Goods (Committee), composed of government representatives of each Party.

2. The Committee shall meet as necessary to consider any matters arising under this Chapter. During the first five years after entry into force of this Agreement, the Committee shall meet no less than once a year.

3. The Committee’s functions shall include:

4. The Committee shall consult, as appropriate, with other committees established under this Agreement when addressing issues of relevance to those committees.

5. The Committee shall, within two years of the date of entry into force of this Agreement, submit to the Commission an initial report on its work under paragraphs 3(a) and 3(b). In producing this report, the Committee shall consult, as appropriate, with the Committee on Agricultural Trade established under Article 2.25 (Committee on Agricultural Trade) and the Committee on Textile and Apparel Trade Matters established under Chapter 4 (Textile and Apparel Goods) of this Agreement on portions of the report of relevance to those committees.

Section C - Agriculture

Article 2.19: Definitions

For the purposes of this Section:

agricultural goods means those goods referred to in Article 2 of the Agreement on Agriculture;

export subsidies shall have the meaning assigned to that term in Article 1(e) of the Agreement on Agriculture, including any amendment of that Article;

modern biotechnology means the application of:

products of modern biotechnology means agricultural goods, as well as fish and fish productsFootnote 11, developed using modern biotechnology, but does not include medicines and medical products.

Article 2.20: Scope

This Section shall apply to measures adopted or maintained by a Party relating to trade in agricultural goods.

Article 2.21: Agricultural Export Subsidies

1. The Parties share the objective of the multilateral elimination of export subsidies for agricultural goods and shall work together to achieve an agreement in the WTO to eliminate those subsidies and prevent their reintroduction in any form.

2. No Party shall adopt or maintain any export subsidy on any agricultural good destined for the territory of another Party.Footnote 12

Article 2.22: Export Credits, Export Credit Guarantees or Insurance Programmes

Recognising the ongoing work in the WTO in the area of export competition and that export competition remains a key priority in multilateral negotiations, Parties shall work together in the WTO to develop multilateral disciplines to govern the provision of export credits, export credit guarantees and insurance programmes, including disciplines on matters such as transparency, self-financing and repayment terms.

Article 2.23: Agricultural Export State Trading Enterprises

The Parties shall work together toward an agreement in the WTO on export state trading enterprises that requires:

Article 2.24: Export Restrictions – Food Security

1. Parties recognise that under Article XI :2(a) of GATT 1994, a Party may temporarily apply an export prohibition or restriction that is otherwise prohibited under Article XI :1 of GATT 1994 on foodstuffsFootnote 13 to prevent or relieve a critical shortage of foodstuffs, subject to meeting the conditions set out in Article 12.1 of the Agreement on Agriculture.

2. In addition to the conditions set out in Article 12.1 of the Agreement on Agriculture under which a Party may apply an export prohibition or restriction, other than a duty, tax or other charge, on foodstuffs:

3. A Party that is required to notify a measure under paragraph 2(a) shall:

4. A Party which considers that another Party should have notified a measure under paragraph 2(a) may bring the matter to the attention of that other Party. If the matter is not satisfactorily resolved promptly thereafter, the Party which considers that the measure should have been notified may itself bring the measure to the attention of the other Parties.

5. A Party should ordinarily terminate a measure subject to notification under paragraph 2(a) or 4 within six months of the date it is imposed. A Party contemplating continuation of a measure beyond six months from the date it is imposed shall notify the other Parties no later than five months after the date the measure is imposed and provide the information specified in paragraph 2(b). Unless the Party has consulted with the other Parties that are net importers of any foodstuff the exportation of which is prohibited or restricted under the measure, the Party shall not continue the measure beyond 12 months from the date it is imposed. The Party shall immediately discontinue the measure when the critical shortage, or threat thereof, ceases to exist.

6. No Party shall apply any measure that is subject to notification under paragraph 2(a) or 4 to food purchased for non-commercial humanitarian purposes.

Article 2.25: Committee on Agricultural Trade

1. The Parties hereby establish a Committee on Agricultural Trade , composed of government representatives of each Party.

2. The Committee on Agricultural Trade shall provide a forum for:

3. The Committee on Agricultural Trade shall meet as necessary. During the first five years after entry into force of this Agreement, the Committee on Agricultural Trade shall meet no less than once a year.

Article 2.26: Agricultural Safeguards

Originating agricultural goods from any Party shall not be subject to any duties applied by a Party pursuant to a special safeguard taken under the Agreement on Agriculture.

Article 2.27: Trade of Products of Modern Biotechnology

1. The Parties confirm the importance of transparency, cooperation and exchanging information related to the trade of products of modern biotechnology.

2. Nothing in this Article shall prevent a Party from adopting measures in accordance with its rights and obligations under the WTO Agreement or other provisions of this Agreement.

3. Nothing in this Article shall require a Party to adopt or modify its laws, regulations, and policies for the control of products of modern biotechnology within its territory.

4. Each Party shall, when available and subject to its laws, regulations and policies, make available publicly:

5. Each Party shall designate and notify a contact point or contact points for the sharing of information on issues related to low level presence (LLP)Footnote 14 occurrences, in accordance with Article 27.5 (Contact Points). 

6. In order to address an LLP occurrence, and with a view to preventing a future LLP occurrence, on request of an importing Party, an exporting Party shall, when available and subject to its laws, regulations and policies:

7. In the event of an LLP occurrence, the importing Party shall, subject to its laws, regulations and policies:

8. To reduce the likelihood of trade disruptions from LLP occurrences:

9. The Parties hereby establish a working group on products of modern biotechnology (Working Group) under the Committee on Agricultural Trade for information exchange and cooperation on trade-related matters associated with products of modern biotechnology. The Working Group shall be comprised of government representatives of Parties that inform, in writing, the Committee on Agricultural Trade that they will participate in the Working Group and name one or more government representatives to the Working Group.

10. The Working Group shall provide a forum to:

Section D: Tariff Rate Quota Administration

Article 2.28: Scope and General Provisions

1. Each Party shall implement and administer tariff-rate quotas (TRQsFootnote 16) in accordance with Article XIII of GATT 1994 , including its interpretative notes , the Import Licensing Agreement and Article 2. 12 (Import Licensing). All TRQs established by a Party under this Agreement shall be incorporated into that Party’s Schedule to Annex 2-D (Tariff Commitments).

2. Each Party shall ensure that its procedures for administering its TRQs are made available to the public, are fair and equitable, are no more administratively burdensome than absolutely necessary, are responsive to market conditions and are administered in a timely manner.

3. The Party administering a TRQ shall publish all information concerning its TRQ administration, including the size of quotas and eligibility requirements; and, if the TRQ will be allocated, application procedures, the application deadline, and the methodology or procedures that will be used for the allocation or reallocation, on its designated publicly available website at least 90 days prior to the opening date of the TRQ concerned.

Article 2.29: Administration and Eligibility

1. Each Party shall administer its TRQs in a manner that allows importers the opportunity to utilise TRQ quantities fully.

2.

Article 2.30: AllocationFootnote 18

1. In the event that access under a TRQ is subject to an allocation mechanism, each importing Party shall ensure that:

2. During the first TRQ year that this Agreement is in force for a Party, if less than 12 months remain in the TRQ year on the date of entry into force of this Agreement for that Party, the Party shall make available to quota applicants, beginning on the date of entry into force of this Agreement for that Party, the quota quantity established in its Schedule to Annex 2-D (Tariff Commitments), multiplied by a fraction the numerator of which shall be a whole number consisting of the number of months remaining in the TRQ year on the date of entry into force of this Agreement for that Party, including the entirety of the month in which this Agreement enters into force for that Party, and the denominator of which shall be 12. The Party shall make the entire quota quantity established in its Schedule to Annex 2-D (Tariff Commitments) available to quota applicants beginning on the first day of each TRQ year thereafter that the quota is in operation.

3. The Party administering a TRQ shall not require the re-export of a good as a condition for application for, or utilisation of, a quota allocation.

4. Any quantity of goods imported under a TRQ under this Agreement shall not be counted towards, or reduce the quantity of, any other TRQ provided for such goods in a Party’s Schedule to the WTO Agreement or under any other trade agreements.Footnote 19

Article 2.31: Return and Reallocation of TRQs

1. When a TRQ is administered by an allocation mechanism, a Party shall ensure that there is a mechanism for the return and reallocation of unused allocations in a timely and transparent manner that provides the greatest possible opportunity for the TRQ to be filled.

2. Each Party shall publish on a regular basis on its designated publicly available website all information concerning amounts allocated, amounts returned and, if available, quota utilisation rates. In addition, each Party shall publish on the same website amounts available for reallocation and the application deadline, at least two weeks prior to the date on which the Party will begin accepting applications for reallocations.

Article 2.32: Transparency

1. Each Party shall identify the entity or entities responsible for administering its TRQs and designate and notify at least one contact point, in accordance with Article 27.5 (Contact Points), to facilitate communications between the Parties on matters relating to the administration of its TRQs . Each Party shall promptly notify the other Parties of any amendments to the details of its contact point.

2. When a TRQ is administered by an allocation mechanism, the name and address of allocation holders shall be published on the designated publicly available website.

3. When a TRQ is administered on a first-come, first-served basis, over the course of each year, the importing Party’s administering authority shall publish, in a timely and continually on-going manner on its designated publicly available website, utilisation rates and remaining available quantities for each TRQ.

4. When a TRQ of an importing Party that is administered on a first-come, first-served basis fills, that Party shall publish a notice to this effect on its designated publicly available website within 10 days.

5. When a TRQ of an importing Party that is administered by an allocation mechanism fills, that Party shall publish a notice to this effect on its designated publicly available website as early as practicable.

6. On written request of an exporting Party or Parties, the Party administrating a TRQ shall consult with the requesting Party or Parties regarding the administration of its TRQ.

Annex 2-A: National Treatment and Import and Export Restrictions

1. For greater certainty, nothing in this Annex shall affect the rights or obligations of any Party under the WTO Agreement with respect to any measure listed in this Annex.

2. Article 2.3.1 (National Treatment ), Article 2. 10.1 (Import and Export Restrictions) and Article 2.10.2 shall not apply to the continuation, renewal, or amendment made to any law, statute, decree or administrative regulations giving rise to a measure set out in this Annex to the extent that the continuation, renewal, or amendment does not decrease the conformity of the measure listed with Article 2.3 (National Treatment) and Article 2. 10 (Import and Export Restrictions).

Measures of Brunei Darussalam

Article 2.10.1 (Import and Export Restrictions) and Article 2.10.2 shall not apply to the goods specified in section 31 of Customs Order 2006.

Measures of Canada

1. Article 2.3.1 (National Treatment ), Article 2. 10.1 (Import and Export Restrictions) and Article 2.10.2 shall not apply to:

2. Article 2.3.1 (National Treatment) shall not apply, as specified in Article 2.3.3, to a measure affecting the production, publication, exhibition or sale of goodsFootnote 20 that supports the creation, development or accessibility of Canadian artistic expression or content.

Measures of Chile

Article 2.10.1 (Import and Export Restrictions) and Article 2.10.2 shall not apply to measures of Chile relating to imports of used vehicles.

Measures of Mexico

1. Article 2.10.1 (Import and Export Restrictions) and 2.10.2 shall not apply:

HS 2012Description
2709.00.01Crude petroleum oils
2709.00.99Other
2710.12.04Gasoline, excluding those of code 2710.12.03
2710.19.04Gasoil (diesel) or diesel oil and mixtures thereof
2710.19.05Fuel oil
2710.19.07Paraffin oil
2710.19.08Turbosine (kerosene, lamp oil) and blends thereof
2710.19.99Other
2711.11.01Natural gas
2711.12.01Propane
2711.13.01Butanes
2711.19.01Butane and propane, mixed and liquefied
2711.19.99Other
2711.21.01Natural gas
2711.29.99Other
2712.20.01Paraffin wax containing less than 0.75% of oil, by weight
2712.90.02Microcrystalline waxes
2712.90.04Waxes, excluding those of codes 2712.90.01 and 2712.90.02
2712.90.99Other

2. The Commission shall review paragraph 1(a) pursuant to any review conducted under Article 27.2.1(b) (Functions of the Commission).

Measures of Peru

Article 2.3.1 (National Treatment), Article 2.10.1 (Import and Export Restrictions) and Article 2.10.2 shall not apply to:

Measures of the United States

Article 2.3.1 (National Treatment), Article 2.10.1 (Import and Export Restrictions) and Article 2.10.2 shall not apply to:

Measures of Viet Nam

Article 2.10.1 (Import and Export Restrictions) and Article 2.10.2 shall not apply to:

Kimberley Process Certification Scheme

Article 2.10.1 (Import and Export Restrictions) and Article 2.10.2 shall not apply to the import and export of rough diamonds (HS codes 7102.10, 7102.21 and 7102.31), pursuant to the Kimberley Process Certification Scheme and any subsequent amendments to that scheme.

Annex 2-B: Remanufactured Goods

1. Article 2.11.2 (Remanufactured Goods) shall not apply to measures of Viet Nam prohibiting or restricting the importation of remanufactured goods for three years after the date of entry into force of this Agreement for Viet Nam. Thereafter, Article 2. 11.2 (Remanufactured Goods) shall apply to all measures of Viet Nam, except as provided in paragraph 2 of this Annex.

2. Article 2.11.2 (Remanufactured Goods) shall not apply to a prohibition or restriction set out in Decree No. 187/2013/ND-CP dated 20 November 2013 of the Government of Viet Nam or Circular No. 04/2014/TT-BCT dated 27 January 2014 of the Ministry of Industry and Trade on the importation of a good listed in Table 2-B-1.

3. For greater certainty, Viet Nam shall not:

Table 2-B-1
HS 2012Description
8414.51.91- - - - With protective screen
8414.51.99- - - - Other
8415.10.10- - Of an output not exceeding 26.38 kW
8415.10.90- - Other
8419.11.10- - - Household type
8419.19.10- - - Household type
8421.12.00- - Clothes-dryers
8421.21.11- - - - Filtering machinery and apparatus for domestic use
8421.91.10- - - Of goods of subheading 8421.12.00
8422.11.00- -Of the household type
8422.90.10- - Of machines of subheading 8422.11
8452.10.00-Sewing machines of the household type
8508.19.10- - - Of a kind suitable for domestic use
8508.70.10- - Of vacuum cleaners of subheading 8508.11.00 or 8508.19.10
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side cars
8712Bicycles and other cycles (including delivery tricycles), not motorised (except for racing bicycles in 8712.00.10)

Annex 2-C: Export Duties, Taxes or Other Charges

1. Article 2. 15 (Export Duties, Taxes or Other Charges) shall apply to goods provided for in the items listed in a Party’s Section to this Annex only as specified below.

2. With respect to a good provided for in an item listed in Section 1 to this Annex, Malaysia shall not apply any export duties, taxes or other charges in an amount greater than that specified for that item in Section 1 to this Annex.

3. With respect to a good provided for in an item listed in Section 2 to this Annex, Viet Nam shall eliminate any export duties, taxes or other charges in accordance with the following categories, as indicated for each item listed in Section 2 to this Annex:

4. For the purposes of paragraph 3 and Section 2 to this Annex, year 1 means the year of entry into force of this Agreement for Viet Nam. Export duties, taxes or other charges on goods provided for in the items in categories C, E, G, I and J shall be initially reduced on the date of entry into force of this Agreement for Viet Nam. From year 2, each annual stage of reduction of export duties, taxes and other charges shall take effect on January 1 of the relevant year.

5. The base rate of export duties, taxes and other charges is indicated for each item in this Annex.

6. Parties that have listed goods in this Annex shall autonomously endeavour to minimise the application and level of their export duties, taxes and other charges.

Section 1: Malaysia

HS 2012DescriptionExport DutyFootnote 22CessFootnote 23
0602.90- - Budded stumps of the genus HeveaRM 0.30 each-
1207.10Palm nuts and kernels:
- - Suitable for sowing
5%-
1207.99- - - Illipe seeds (Illipe nuts)RM 0.08267/kg-
1209.99Seeds, fruit and spores, of a kind used for sowing – other.RM 22.05/kg-
1401.20Rattans- - WholeRM 2.70/kg-
1511.10- Crude palm oil0% to 8.5%-
1513.21- - - Palm kernel10%-
1513.29- - - - Palm kernel oil, refined, bleached and deodorised (RBD)5%-
1516.20Vegetable fats and oils and their fractions
- - - Of palm oil: Crude
10%-
2620.21Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
- Containing mainly lead:
--Leaded gasoline sludges and leaded anti-knock compound sludges
5%-
2620.29- Containing mainly lead:
--Other
5%-
2620.30- Containing mainly copper5%-
2620.40- Containing mainly aluminium5%-
2620.60- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds5%-
2620.91-Other: - Containing antimony, beryllium, cadmium, chromium or their mixtures5%-
2620.99-Other: --Other:5%-
2621.10Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
- Ash and residues from the incineration of municipal waste
5%-
2621.90-Other:5%-
2709.00Petroleum oils and oils obtained from bituminous minerals, crude.10%-
4007.00Vulcanised rubber thread and cord.-0.20%
4008.11Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
-Of cellular rubber :
- - Plates, sheets and strip
-0.20%
4008.19-Of cellular rubber :
--Other
-0.20%
4008.21-Of non-cellular rubber:
- - Plates, sheets and strip:
-0.20%
4008.29-Of non-cellular rubber :
-- Other
-0.20%
4009.11Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
-Not reinforced or otherwise combined with other materials :
-- Without fittings
-0.20%
4009.12-Not reinforced or otherwise combined with other materials :
-- With fittings
-0.20%
4009.21-Reinforced or otherwise combined only with metal:
-- Without fittings
-0.20%
4009.22-Reinforced or otherwise combined only with metal:
-- With fittings
-0.20%
4009.31-Reinforced or otherwise combined only with textile materials :
-- Without fittings
-0.20%
4009.32-Reinforced or otherwise combined only with textile materials :
-- With fittings
-0.20%
4009.41-Reinforced or otherwise combined with other materials :
-- Without fittings
-0.20%
4009.42-Reinforced or otherwise combined with other materials :
- - With fittings
-0.20%
4010.11Conveyor or transmission belts or belting, of vulcanised rubber.
-Conveyor belts or belting :
-- Reinforced only with metal
-0.20%
4010.12-Conveyor belts or belting :
-- Reinforced only with textile materials
-0.20%
4010.19-Conveyor belts or belting :
-- Other
-0.20%
4010.31-Transmission belts or belting :
-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
-0.20%
4010.32-Transmission belts or belting :
- - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
-0.20%
4010.33-Transmission belts or belting :
- - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
-0.20%
4010.34-Transmission belts or belting :
- - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
-0.20%
4010.35-Transmission belts or belting :
- - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm
-0.20%
4010.36-Transmission belts or belting :
- - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm
-0.20%
4010.39-Transmission belts or belting :
--Other
-0.20%
4012.90

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
-Other:

-0.20%
4014.10Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber
- Sheath contraceptives
-0.20%
4014.90-Other:-0.20%
4015.11Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.
-Gloves, mittens and mitts :
-- Surgical
-0.20%
4015.19-Gloves, mittens and mitts :
--Other:
-0.20%
4015.90- Other-0.20%
4016.10Other articles of vulcanized rubber other than hard rubber.
-Of cellular rubber:
-0.20%
4016.91-Other:
- - Floor coverings and mats
-0.20%
4016.92-Other:
- - Eraser
-0.20%
4016.93-Other:
--Gaskets, washers and other seals.
-0.20%
4016.94-Other:
- - Boat or dock fenders, whether or not inflatable
-0.20%
4016.95-Other:
- - Other inflatable articles
-0.20%
4016.99-Other: --Other:-0.20%
4017.00Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.
-Hard rubber (for example, ebonite) in all forms, including waste and scrap.
-0.20%
4401.21Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
-Wood in chips or particles:
- - Coniferous
-RM 2.00/m3
4401.22-Wood in chips or particles:
- - Non-coniferous
-RM 2.00/m3
4403.10Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
-Treated with paint, stains, creosote or other preservatives:
15%RM 5.00/m3
4403.20-Other, coniferous:15%RM 5.00/m3
4403.41-Other, of tropical wood specified in Subheading Note 2 to this Chapter
--Dark Red Meranti, Light Red Meranti and Meranti Bakau:
15%RM 5.00/m3
4403.49-Other, of tropical wood specified in Subheading Note 2 to this Chapter
--Other:
15%RM 5.00/m3
4403.91-Other
--Of oak (Quercus spp):
15%RM 5.00/m3
4403.92-Other
--Of beech (Fagus spp)
15%RM 5.00/m3
4403.99-Other
--Other
15%RM 5.00/m3
4406.10Railway or tramway sleepers (cross-ties) of wood.
-Not impregnated
-RM 5.00/m3
4406.90-Other-RM 5.00/m3
4407.10Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm.
-Coniferous:
-RM 5.00/m3
4407.21-Of tropical wood specified in Subheading Note 2 to this Chapter:
--Mahogany (Swietenia spp):
-RM 5.00/m3
4407.22-Of tropical wood specified in Subheading Note 2 to this Chapter:
--Virola, Imbuia and Balsa:
-RM 5.00/m3
4407.25-Of tropical wood specified in Subheading Note 2 to this Chapter:
--Dark Red Meranti, Light Red Meranti and Meranti Bakau:
-RM 125.00/m3
4407.26-Of tropical wood specified in Subheading Note 2 to this Chapter:
--White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan:
-RM 5.00/m3
4407.27-Of tropical wood specified in Subheading Note 2 to this Chapter:
--Sapelli:
-RM 5.00/m3
4407.28-Of tropical wood specified in Subheading Note 2 to this Chapter:
--Iroko:
-RM 5.00/m3
4407.29-Of tropical wood specified in Subheading Note 2 to this Chapter:
--Other:
-RM 5.00/m3
4407.91-Other:
--Of oak (Quercus spp.):
-RM 5.00/m3
4407.92-Other:
--Of beech (Fagus spp.):
-RM 5.00/m3
4407.93-Other:
--Of maple (Acer spp.):
-RM 5.00/m3
4407.94-Other:
--Of cherry (Prunus spp.):
-RM 5.00/m3
4407.95-Other:
--Of ash (Fraxinus spp.):
-RM 5.00/m3
4407.99-Other:
--Other:
-RM 5.00/m3
4408.10

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6mm.
-Coniferous:

-RM 255.00/m3
4408.31

-Of tropical wood specified in Subheading Note 2 to this Chapter
--Dark Red Meranti, Light Red Meranti and Meranti Bakau:

-RM 255.00/m3
4408.39

-Of tropical wood specified in Subheading Note 2 to this Chapter
--Other:          

-RM 255.00/m3
4408.90-Other:-RM 255.00/m3
4409.10Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.
-Coniferous:
-RM 5.00/m3
4409.21-Non-coniferous:
--Of bamboo:
-RM 5.00/m3
4409.29-Non-coniferous:
--Other:
-RM 5.00/m3
4410.11Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
- Of wood:
--Particle board
-RM 2.00/m3
4410.12- Of wood:
- - Oriented strand board (OSB)
-RM 2.00/m3
4410.19- Of wood:
- - Other
-RM 2.00/m3
4410.90- Other-RM 2.00/m3
4412.10Plywood, veneered panels and similar laminated wood.
- Of bamboo
-RM 5.00/m3
4412.31- Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
- - With at least one outer ply of tropical wood specified in Subheading Note 2 to this Chapter
-RM 5.00/m3
4412.32- Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
- - Other, with at least one outer ply of non-coniferous wood
-RM 5.00/m3
4412.39- Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
- - Other
-RM 5.00/m3
4412.94- Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
- Other:
- - Blockboard, laminboard and battenboard
-RM 5.00/m3
4412.99- Other:
--Other:
-RM 5.00/m3
5906.10Rubberised textile fabrics, other than those of heading 59.02.
- Adhesive tape of a width not exceeding 20 cm
-0.20%
5906.99-Other:
- - Other
-0.20%
6506.91Other headgear, whether or not lined or trimmed.
- Other:
- - Of rubber or of plastics:
-0.20%
6807.10Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
- In rolls
5%-
6808.00Panels, 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.5%-
7106.10Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
- Powder
5%-
7106.91- Other:
- - Unwrought
5%-
7106.92- Other:
-- Semi-manufactured
5%-
7107.00Base metals clad with silver, not further worked than semi-manufactured.5%-
7110.11Platinum, unwrought or in semi-manufactured forms, or in powder form.
-Platinum:
- - Unwrought or in powder form
5%-
7110.19- Platinum:
- - Other
5%-
7110.21-Palladium
-- Unwrought or in powder form
5%-
7110.29-Palladium
-- Other
5%-
7110.31-Rhodium
-- Unwrought or in powder form
5%-
7110.39-Rhodium
-- Other
5%-
7110.41-Iridium, osmium and ruthenium
-- Unwrought or in powder form
5%-
7110.49-Iridium, osmium and ruthenium
-- Other
5%-
7111.00Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.5%-
7204.10Ferrous waste and scrap; remelting scrap ingots of iron or steel.
-Waste and scrap of cast iron
10%-
7204.21-Waste and scrap of alloy steel :
-- Of stainless steel
10%-
7204.29-Waste and scrap of alloy steel :
-- Other
10%-
7204.30-Waste and scrap of tinned iron or steel10%-
7204.41-Other waste and scrap :
-- Turnings, shavings, chips, milling waste, sawdust, filings,
trimmings and stampings, whether or not in bundles
10%-
7204.49-Other waste and scrap :
-- Other
10%-
7204.50-Remelting scrap ingots10%-
7401.00Copper mattes; cement copper (precipitated copper).5%-
7402.00Unrefined copper; copper anodes for electrolytic refining.5%-
7403.11Refined copper and copper alloys, unwrought.
- Refined copper:
- - Cathodes and sections of cathodes
5%-
7403.12- Refined copper:
- - Wire-bars
5%-
7403.13- Refined copper:
- - Billets
5%-
7403.19-Refined copper :
-- Other
5%-
7403.21- Copper alloys:
- - Copper-zinc base alloys (brass)
5%-
7403.22- Copper alloys:
- - Copper-tin base alloys (bronze)
5%-
7403.29- Copper alloys:
- - Other copper alloys (other than master alloys of heading 74.05)
5%-
7404.00Copper waste and scrap.10%-
7405.00Master alloys of copper.10%-
7501.10Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.
- Nickel mattes
10%-
7501.20- Nickel oxide sinters and other intermediate products of nickel metallurgy10%-
7502.10Unwrought nickel.
- Nickel, not alloyed
10%-
7502.20- Nickel alloys10%-
7602.00Aluminium waste and scrap.10%-
7801.99Unwrought lead.
- Other:
-- Other:
15%-
7802.00Lead waste and scrap.15%-
7901.11Unwrought zinc
-Zinc, not alloyed :
-- Containing by weight 99.99 % or more of zinc
5%-
7901.12-Zinc, not alloyed :
-- Containing by weight less than 99.99 % of zinc
5%-
7901.20- Zinc alloys5%-
8544.20Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.
- Co-axial cable and other co-axial electric conductors:
-0.20%
8544.30- Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships:-0.20%
8544.42- Other electric conductors, for a voltage not exceeding 1000 V:
-- Fitted with connectors:
-0.20%
8544.49- Other electric conductors, for a voltage not exceeding 1000 V:
--Other:
-0.20%
9004.90Spectacles, goggles and the like, corrective, protective or other.
- Other:
-0.20%
9018.39Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments.
- Syringes, needles, catheters, cannulae and the like:
- - Other:
-0.20%
9404.10Mattress supports; articles of bedding and similar furnishing (for example, mattress, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
- Mattress supports
-0.20%
9404.21- Mattresses:
- - Of cellular rubber or plastics, whether or not covered
-0.20%
9404.90- Other-0.20%
9506.32Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.
- Golf clubs and other golf equipment:
- - Balls
-0.20%
9506.61- Balls, other than golf balls and table-tennis balls:
- - Lawn-tennis balls
-0.20%
9506.62- Balls, other than golf balls and table-tennis balls:
- - Inflatable
-0.20%
9506.69- Balls, other than golf balls and table-tennis balls:
- - Other
-0.20%

Section 2: Viet Nam

HS 2012DescriptionBase RateCategory
1211.90.14- - - - Aquilaria Crassna Pierre15%C
1211.90.19- - - - Aquilaria Crassna Pierre15%C
1211.90.98- - - - Aquilaria Crassna Pierre15%C
1211.90.99- - - - Aquilaria Crassna Pierre15%C
2502.00.00Unroasted iron pyrites.10%D
2503.00.00Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.10%D
2504.10.00-In powder or in flakes10%D
2504.90.00-Other10%D
2505.10.00-Silica sands and quartz sands30%K
2505.90.00-Other30%K
2506.10.00-Quartz10%D
2506.20.00-Quartzite10%K
2507.00.00Kaolin and other kaolinic clays, whether or not calcined.10%F
2508.10.00-Bentonite10%F
2508.30.00-Fire-clay10%F
2508.40.10- - Fuller's earth10%F
2508.40.90- - Other10%F
2508.50.00-Andalusite, kyanite and sillimanite10%F
2508.60.00-Mullite10%F
2508.70.00-Chamotte or dinas earths10%F
2509.00.00Chalk.17%G
2510.10.10- - Apatite40%G
2510.20.10- - - Microspheres having dimension less than or equal 0.25 mm15%G
2510.20.10- - - Granules having dimension more than 0.25 mm but not exceeding 15 mm25%G
2510.20.10- - - Other40%G
2511.10.00-Natural barium sulphate (barytes)10%K
2511.20.00-Natural barium carbonate (witherite)10%K
2512.00.00Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.15%E
2513.10.00-Pumice stone10%F
2513.20.00-Emery, natural corundum, natural garnet and other natural abrasives10%F
2514.00.00Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.17%K
2515.11.00- - Crude or roughly trimmed17%G
2515.12.10- - - Blocks17%G
2515.12.20- - - Slabs17%G
2515.20.00- - White limestone (white marble) in blocks30%G
2515.20.00- - Other17%G
2516.11.00- - Crude or roughly trimmed17%K
2516.12.10- - - Blocks25%K
2516.12.20- - - Slabs17%K
2516.20.10- - Crude or roughly trimmed17%K
2516.20.20- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape17%K
2516.90.00-Other monumental or building stone17%H
2517.10.00-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-treated17%E
2517.20.00-Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.1017%E
2517.30.00-Tarred macadam17%E
2517.41.00- - - Of dimension of 1-400 mm14%E
2517.41.00- - - Other17%E
2517.49.00- - - Calcium carbonate powder of stones of heading 25.15, of dimension 0.125mm or less5%F
2517.49.00- - - Calcium carbonate powder manufactured from stones of heading 25.15, of dimension above 0.125mm to less than 1 mm10%F
2517.49.00- - - Of dimension of 1-400 mm14%E
2517.49.00- - - Other17%E
2518.10.00-Dolomite, not calcined or sintered10%K
2518.20.00-Calcined or sintered dolomite10%K
2518.30.00-Dolomite ramming mix10%K
2519.10.00-Natural magnesium carbonate (magnesite)10%D
2519.90.10- - Fused magnesia; dead-burned (sintered) magnesia10%D
2519.90.20- - Other10%D
2520.10.00-Gypsum; anhydrite10%H
2520.20.10- - Of a kind suitable for use in dentistry10%H
2520.20.90- - Other10%H
2521.00.00Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.17%K
2522.10.00-Quicklime5%F
2522.20.00-Slaked lime5%F
2522.30.00-Hydraulic lime5%F
2524.10.00- Crocidolite10%K
2524.90.00- Other10%K
2526.10.00-Not crushed, not powdered30%K
2526.20.10- - Talc powder30%K
2526.20.90- - Other30%K
2528.00.00Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight.10%D
2529.10.00-Feldspar10%H
2529.21.00- -Containing by weight 97% or less of calcium fluoride10%D
2529.22.00- - Containing by weight more than 97% of calcium fluoride10%D
2529.30.00- -Leucite; nepheline and nepheline syenite10%H
2530.10.00-Vermiculite, perlite and chlorites, unexpanded10%H
2530.20.10- - Kieserite10%H
2530.20.20- - Epsomite10%H
2530.90.10- - Zirconium silicates of a kind used as opacifiers10%H
2530.90.90- - Other10%H
2601.11.00- - Non-agglomerated40%I
2601.12.00- - Agglomerated40%I
2601.20.00-Roasted iron pyrites40%I
2602.00.00Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.40%I
2603.00.00Copper ores and concentrates.40%K
2604.00.00- Coarse30%I
2604.00.00- Concentrates20%J
2605.00.00- Coarse30%K
2605.00.00- Concentrates20%K
2606.00.00- Coarse30%K
2606.00.00- Concentrates20%K
2607.00.00Lead ores and concentrates.40%K
2608.00.00Zinc ores and concentrates.40%I
2609.00.00- Coarse30%G
2609.00.00- Concentrates20%G
2610.00.00Chromium ores and concentrates.30%G
2611.00.00- Coarse30%G
2611.00.00- Concentrates20%G
2612.10.00- - Coarse30%K
2612.10.00- - Concentrates20%K
2612.20.00- - Coarse30%K
2612.20.00- - Concentrates20%K
2613.10.00-Roasted20%E
2613.90.00- - Coarse30%E
2613.90.00- - Concentrates20%E
2614.00.10- - Ilmenite reduction (TiO2 ≥ 56% and FeO ≤ 11%)15%K
2614.00.10- - Ilmenite concentrates30%K
2614.00.10- - Other40%K
2614.00.90- - Rutile concentrates 83%≤TiO2≤ 87%30%K
2614.00.90- - Other40%K
2615.10.00- - Coarse30%K
2615.10.00- - - Zirconium powder with dimension less than 75µm10%K
2615.10.00- - - Other20%K
2615.90.00- - - Coarse30%K
2615.90.00- - - Concentrates20%K
2615.90.00- - - Coarse30%K
2615.90.00- - - Concentrates20%K
2616.10.00- - Coarse30%K
2616.10.00- - Concentrates20%K
2616.90.00- - Gold ores and concentrates30%K
2616.90.00- - - Coarse30%K
2616.90.00- - - Concentrates20%K
2617.10.00- - Coarse30%K
2617.10.00- - Concentrates20%K
2617.90.00- - Coarse30%K
2617.90.00- - Concentrates20%K
2621.90.00- - Slag7%K
2701.11.00- - Anthracite10%K
2701.12.10- - - Coking coal10%H
2701.12.90- - - Other10%K
2701.19.00- - Other coal10%K
2701.20.00-Briquettes, ovoids and similar solid fuels manufactured from coal10%K
2702.10.00-Lignite, whether or not pulverised, but not agglomerated15%K
2702.20.00-Agglomerated lignite15%K
2703.00.10- Peat, whether or not compressed into bales, but not agglomerated15%K
2703.00.20- Agglomerated peat15%K
2704.00.10- Coke and semi-coke of coal13%H
2704.00.20- Coke and semi-coke of lignite or of peat13%H
2704.00.30- Retort carbon13%H
2709.00.10- Crude petroleum oils10%K
2709.00.20- Condensates10%K
2804.70.00- -Phosphorus5%B
2817.00.10- - Zinc oxide in powder5%B
2823.00.00- Titanium slag (TiO2 ≥ 85%, FeO ≤ 10%)10%B
2823.00.00- Titanium slag (70% ≤ TiO2 < 85%, FeO ≤ 10%)10%B
2823.00.00- Rutile (TiO2 > 87%)10%B
3824.90.99- - - - Calcium carbonate powder impregnated with stearic acid, manufactured from stones of heading 25.15, of dimension less than 1 mm3%A
4002.11.00- - Latex1%D
4002.19.10- - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip1%D
4002.19.90- - - Other1%D
4002.20.10- - In primary forms1%D
4002.20.90- - Other1%D
4002.31.10- - - Unvulcanised, uncompounded plates, sheets or strip1%D
4002.31.90- - - Other1%D
4002.39.10- - - Unvulcanised, uncompounded plates, sheets or strip1%D
4002.39.90- - - Other1%D
4002.41.00- - Latex1%D
4002.49.10- - - In primary forms1%D
4002.49.90- - - Other1%D
4002.51.00- - Latex1%D
4002.59.10- - - In primary forms1%D
4002.59.90- - - Other1%D
4002.60.10- - In primary forms1%D
4002.60.90- - Other1%D
4002.70.10- - In primary forms1%D
4002.70.90- - Other1%D
4002.80.10- - Mixtures of natural rubber latex with synthetic rubber latex1%D
4002.80.90- - Other1%D
4002.91.00- - Latex1%D
4002.99.20- - - - Of synthetic rubber latex1%D
4002.99.90- - - - Of synthetic rubber latex1%D
4005.10.10- - Of natural gums1%D
4005.10.90- - Other1%D
4005.20.00- Solutions; dispersions other than those of subheading 4005.101%D
4005.91.10- - - Of natural gums1%D
4005.91.90- - - Other1%D
4005.99.10- - - Latex1%D
4005.99.90- - - Other1%D
4101.20.10- - Pre-tanned10%A
4101.20.90- - Other10%A
4101.50.10- - Pre-tanned10%A
4101.50.90- - Other10%A
4101.90.10- - Pre-tanned10%A
4101.90.90- - Other10%A
4102.10.00- With wool on5%A
4102.21.00- - Pickled5%A
4102.29.10- - - Pre-tanned5%A
4102.29.90- - - Other5%A
4103.20.10- - - Other5%A
4103.20.90- - - Other5%A
4103.30.00- Of swine10%A
4103.90.00- Other10%A
4401.10.00-Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms5%D
4402.10.00- Of bamboo10%D
4402.90.90- - Other5%D
4402.90.90- - Other10%D
4403.10.10- - Baulks, sawlogs and veneer logs10%D
4403.10.90- - Other10%D
4403.20.10- - Baulks, sawlogs and veneer logs10%D
4403.20.90- - Other10%D
4403.41.10- - - Baulks, sawlogs and veneer logs10%D
4403.41.90- - - Other10%D
4403.49.10- - - Baulks, sawlogs and veneer logs10%D
4403.49.90- - - Other10%D
4403.91.10- - - Baulks, sawlogs and veneer logs10%D
4403.91.90- - - Other10%D
4403.92.10- - - Baulks, sawlogs and veneer logs10%D
4403.92.90- - - Other10%D
4403.99.10- - - Baulks, sawlogs and veneer logs10%D
4403.99.90- - - Other10%D
4404.10.00- Coniferous5%D
4404.20.10- - Chipwood5%D
4404.20.90- - Other5%D
4406.10.00- Not impregnated20%C
4406.90.00- Other20%C
4407.10.00- - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.10.00- - Other20%C
4407.21.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.21.10- - - - Other20%C
4407.21.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.21.90- - - - Other20%C
4407.22.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.22.10- - - - Other20%C
4407.22.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.22.90- - - - Other20%C
4407.25.11- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.25.11- - - - - Other20%C
4407.25.19- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.25.19- - - - - Other20%C
4407.25.21- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.25.21- - - - - Other20%C
4407.25.29- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.25.29- - - - - Other20%C
4407.26.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.26.10- - - - Other20%C
4407.26.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.26.90- - - - Other20%C
4407.27.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.27.10- - - - Other20%C
4407.27.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.27.90- - - - Other20%C
4407.28.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.28.10- - - - Other20%C
4407.28.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.28.90- - - - Other20%C
4407.29.11- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.11- - - - - Other20%C
4407.29.19- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.19- - - - - Other20%C
4407.29.21- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.21- - - - - Other20%C
4407.29.29- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.29- - - - - Other20%C
4407.29.31- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.31- - - - - Other20%C
4407.29.39- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.39- - - - - Other20%C
4407.29.41- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.41- - - - - Other20%C
4407.29.49- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.49- - - - - Other20%C
4407.29.51- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.51- - - - - Other20%C
4407.29.59- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.59- - - - - Other20%C
4407.29.61- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.61- - - - - Other20%C
4407.29.69- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.69- - - - - Other20%C
4407.29.71- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.71- - - - - Other20%C
4407.29.79- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.79- - - - - Other20%C
4407.29.81- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.81- - - - - Other20%C
4407.29.89- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.89- - - - - Other20%C
4407.29.91- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.91- - - - - Other20%C
4407.29.92- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.92- - - - - Other20%C
4407.29.93- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.93- - - - - Other20%C
4407.29.99- - - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.29.99- - - - - Other20%C
4407.91.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.91.10- - - - Other20%C
4407.91.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.91.90- - - - Other20%C
4407.92.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.92.10- - - - Other20%C
4407.92.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.92.90- - - - Other20%C
4407.93.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.93.10- - - - Other20%C
4407.93.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.93.90- - - - Other20%C
4407.94.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.94.10- - - - Other20%C
4407.94.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.94.90- - - - Other20%C
4407.95.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.95.10- - - - Other20%C
4407.95.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.95.90- - - - Other20%C
4407.99.10- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.99.10- - - - Other20%C
4407.99.90- - - - Of thickness of 30 mm or less, width of 95 mm or less, length of 1,050 mm or less5%D
4407.99.90- - - - Other20%C
4408.10.10- - Cedar wood slats of a kind used for pencil manufacture; radiata pinewood of a kind used for blockboard manufacture5%D
4408.10.30- - Face veneer sheets5%D
4408.10.90- - Other5%D
4408.31.00- - Dark Red Meranti, Light Red Meranti and Meranti Bakau5%D
4408.39.10- - - Jelutong wood slats of a kind used for pencil manufacture5%D
4408.39.90- - - Other5%D
4408.90.00- Other5%D
4409.10.00- Coniferous5%D
4409.21.00- - Of bamboo5%A
4409.29.00- - Other5%D
7102.10.00- -Unworked or simply sawn, cleaved or bruted15%C
7102.10.00- - Other5%D
7102.21.00- -Unworked or simply sawn, cleaved or bruted15%C
7102.29.00- -Other5%D
7102.31.00- -Unworked or simply sawn, cleaved or bruted15%D
7102.39.00- -Other5%D
7103.10.10- - Rubies15%C
7103.10.20- - Jade (nephrite and jadeite)15%C
7103.10.90- - Other15%C
7103.91.10- - -Rubies5%D
7103.91.90- - -Other5%D
7103.99.00- -Other5%D
7104.10.10- - Unworked10%D
7104.10.20- - Worked5%D
7104.20.00-Other, unworked or simply sawn or roughly shaped10%D
7104.90.00-Other5%D
7105.10.00-Of diamonds3%D
7105.90.00-Other3%D
7106.10.00-Powder5%D
7106.91.00- - Unwrought5%D
7106.92.00- -Semi-manufactured5%D
7108.11.00- -Powder2%K
7108.12.00- -Other unwrought forms2%K
7108.13.00- - Other semi-manufactured forms2%K
7108.20.00-Monetary2%K
7113.19.10- - - Parts2%K
7113.19.90- - - Other2%K
7114.19.00- -Of other precious metal, whether or not plated or clad with precious metal2%K
7115.90.10- - Of gold or silver2%K
7204.10.00-Waste and scrap of cast iron17%H
7204.21.00- -Of stainless steel15%H
7204.29.00- -Other17%H
7204.30.00-Waste and scrap of tinned iron or steel17%H
7204.49.00- -Other17%H
7204.50.00-Remelting scrap ingots17%H
7401.00.00- Copper mattes15%C
7401.00.00- Other20%C
7403.11.00- - - Pure Refined copper:10%D
7403.11.00- - - Other20%C
7403.12.00- - Wire-bars20%C
7403.13.00- -Billets20%C
7403.19.00- -Other20%C
7403.21.00- -Copper-zinc base alloys (brass)20%C
7403.22.00- - Copper-tin base alloys (bronze)20%C
7403.29.00- -Other copper alloys (other than master alloys of heading 74.05)20%C
7404.00.00- Other22%H
7405.00.00Master alloys of copper.15%C
7406.10.00-Powders of non-lamellar structure15%C
7406.20.00-Powders of lamellar structure; flakes15%C
7407.10.30- - Profiles10%D
7407.10.40- - Bars and rods10%D
7407.21.00- -Of copper-zinc base alloys (brass)10%D
7407.29.00- -Other10%D
7501.10.00-Nickel mattes5%A
7502.10.00-Nickel, not alloyed5%A
7502.20.00-Nickel alloys5%A
7503.00.00- Other22%G
7504.00.00Nickel powders and flakes.5%A
7505.11.00- -Of nickel, not alloyed5%D
7505.12.00- -Of nickel alloys5%D
7601.10.00- - Ingots15%D
7601.20.00- - Ingots15%D
7602.00.00- Other22%H
7603.10.00-Powders of non-lamellar structure10%D
7603.20.00-Powders of lamellar structure; flakes10%D
7801.10.00- - Ingots15%C
7801.91.00- - - Ingots15%C
7801.99.00- - - Ingots15%C
7802.00.00- Other22%G
7804.20.00- Powders and flakes5%A
7806.00.20- - Bars, rods, profiles5%D
7901.11.00- - - Ingots10%D
7901.12.00- - - Ingots10%D
7901.20.00- - Ingots10%D
7902.00.00- Other22%G
7903.10.00-Zinc dust5%A
7903.90.00-Other5%A
7904.00.00- Bars, rods, profiles5%D
8001.10.00- - Ingots10%D
8001.20.00- - Ingots10%D
8002.00.00- Other22%G
8003.00.10- Soldering bars5%A
8003.00.90- - Tin bars, rods, profiles5%A
8007.00.30- - Powders and flakes5%A
8101.10.00-Powders5%D
8101.94.00- - Unwrought tungsten, including Bars and rods obtained simply by sintering5%D
8101.96.00- - Wire5%D
8101.97.00- - Waste and scrap22%G
8101.99.10- - - Bars and rods, other than those obtained simply by sintering; profiles, sheets, strip and foil5%D
8101.99.90- - - Other5%D
8102.10.00-Powders5%D
8102.94.00- - Unwrought molybdenum, including bars and rods obtained simply by sintering5%D
8102.95.00- - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil5%D
8102.96.00- - Wire5%D
8102.97.00- -Waste and scrap22%G
8102.99.00- - Other5%D
8103.20.00-Unwrought tantalum, including bars and rods obtained simply by sintering; powders5%D
8103.30.00-Waste and scrap22%G
8103.90.00-Other5%D
8104.11.00- -Containing at least 99.8% by weight of magnesium15%C
8104.19.00- -Other15%C
8104.20.00-Waste and scrap22%G
8104.30.00-Raspings, turnings and granules, graded according to size; powders15%C
8104.90.00-Other15%C
8105.20.10- - Unwrought cobalt5%B
8105.20.90- -Semi-manufactured5%B
8105.20.90- - - Other5%B
8105.30.00-Waste and scrap22%G
8105.90.00- Other5%B
8106.00.10- - Waste and scrap22%G
8106.00.10- - Other5%D
8106.00.90- -Semi-manufactured5%D
8106.00.90- - Other5%D
8107.20.00-Unwrought cadmium; powders5%D
8107.30.00-Waste and scrap22%G
8107.90.00- -Semi-manufactured5%D
8107.90.00- - Other5%D
8108.20.00-Unwrought titanium; powders5%D
8108.30.00-Waste and scrap22%G
8108.90.00- -Semi-manufactured5%D
8108.90.00- - Other5%D
8109.20.00-Unwrought zirconium; powders5%D
8109.30.00-Waste and scrap22%G
8109.90.00- -Semi-manufactured5%D
8109.90.00- - Other5%D
8110.10.00-Unwrought antimony; powders5%D
8110.20.00-Waste and scrap22%G
8110.90.00- -Semi-manufactured5%D
8110.90.00- - Other5%D
8111.00.00-Waste and scrap22%G
8111.00.00- -Semi-manufactured5%D
8111.00.00- - Other5%D
8112.12.00- - Unwrought; powders5%D
8112.13.00- -Waste and scrap22%G
8112.19.00- - -Semi-manufactured5%D
8112.19.00- - -Other5%D
8112.21.00- - Unwrought; powders5%D
8112.22.00- -Waste and scrap22%G
8112.29.00- -Semi-manufactured5%D
8112.29.00- - -Other5%D
8112.51.00- - Unwrought; powders5%D
8112.52.00- -Waste and scrap22%G
8112.59.00- - -Semi-manufactured5%D
8112.59.00- - -Other5%D
8112.92.00- - - Unwrought; waste and scrap; powders22%G
8112.92.00- - - Other5%D
8112.99.00- - -Semi-manufactured5%D
8112.99.00- - - Other5%D
8113.00.00- -Waste and scrap22%G
8113.00.00- -Semi-manufactured5%D
8113.00.00- - Other5%D

Annex 2-D: Tariff Commitments

Section A: Tariff Elimination and Reduction

1. The base rate of customs duty and staging category for determining the interim rate of customs duty at each stage of reduction for an item are indicated for that item in each Party’s Schedule.

2. Interim staged rates shall be rounded down at least to the nearest tenth of a percentage point or, if the rate of duty is expressed in monetary units, as specified in each Party’s Schedule.

3.

4.

5. In the event of a discrepancy in a Party’s Schedule to this Annex between the staging category specified for an item and any tariff rate specified for that item for a particular year, that Party shall apply the rate required in accordance with the staging category specified for the item.

6. For the purposes of this Annex and a Party’s Schedule:

7. For tariff lines where a safeguard is applicable as identified in a Party’s Schedule to this Annex, the modalities of that safeguard as it applies to originating goods are specified in Appendix B to that Party’s Schedule.

Section B: Tariff Differentials

8. Except as otherwise provided in a Party’s Schedule to this Annex, if an importing Party applies different preferential tariff treatment to other Parties for the same originating good at the time a claim for preferential tariff treatment is made in accordance with the importing Party’s Schedule to this Annex, that importing Party shall apply the rate of customs duty for the originating good of the Party where the last production process, other than a minimal operation, occurred.

9. For the purposes of paragraph 8, a minimal operation is:

10. Notwithstanding paragraph 8, and any applicable rules and conditions set out in a Party’s Schedule to this Annex the importing Party shall allow an importer to make a claim for preferential tariff treatment at either:

Date Modified: