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Agreement Between the EFTA States and Singapore

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AGREEMENT


BETWEEN


THE EFTA STATES AND

SINGAPORE



PREAMBLE


The Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation (hereinafter referred to as “the EFTA States”),


and


The Republic of Singapore (hereinafter referred to as “Singapore”), hereinafter collectively referred to as the Parties,

CONSIDERING the important links existing between Singapore and the EFTA States, and wishing to strengthen these links through the creation of a free trade area, thus establishing close and lasting relations;


REAFFIRMING their commitment to the principles set out in the United Nations Charter and the Universal Declaration of Human Rights;


DESIROUS by way of the removal of obstacles to trade to contribute to the harmonious development and expansion of world trade and provide a catalyst to broader international

co-operation, in particular between Europe and Asia;


DETERMINED to create an expanded and secure market for goods and services in their territories;


RESOLVED to ensure a stable and predictable environment for investment; INTENDING to enhance the competitiveness of their firms in global markets;

AIMING to create new employment opportunities, improve living standards and ensure a

large and steadily growing volume of real income in their respective territories through the expansion of trade and investment flows;


RECOGNIZING that the gains from trade liberalisation should not be offset by private, anti-competitive practices;


CONVINCED that this Agreement will create conditions encouraging economic, trade and investment relations between them;


BUILDING on their respective rights and obligations under the Marrakesh Agreement Establishing the World Trade Organization and the other agreements negotiated thereunder and other multilateral and bilateral instruments of co-operation; and


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RECOGNIZING that trade liberalisation should allow for the optimal use of the world’s resources in accordance with the objective of sustainable development, seeking both to protect and preserve the environment;


HAVE AGREED, in pursuit of the above, to conclude the following Agreement

(hereinafter referred to as “this Agreement”):


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  1. GENERAL PROVISIONS

ARTICLE 1


Objectives


  1. The EFTA States and Singapore hereby establish a free-trade area in accordance with the provisions of this Agreement.
  2. The objectives of this Agreement, which is based on trade relations between market economies are:

(a) to achieve the liberalisation of trade in goods, in conformity with Article

XXIV of the General Agreement on Tariffs and Trade (hereinafter referred

to as “the GATT 1994”);


(b) to promote competition in their economies, particularly as it relates to economic relations between the Parties;


(c) to achieve further liberalisation on a mutual basis of the government procurement markets of the Parties;


(d) to achieve the liberalisation of trade in services, in conformity with Article

V of the General Agreement on Trade in Services (hereinafter referred to as “the GATS”);


(e) to mutually enhance investment opportunities and accord constant protection for investors and investments;


(f) to ensure adequate and effective protection of intellectual property rights,

in accordance with international standards; and


(g) to contribute in this way, by the removal of barriers to trade and investment, to the harmonious development and expansion of world trade.


ARTICLE 2


Geographical Scope


  1. Without prejudice to Annex I, this Agreement shall apply:

(a) to the land territory, internal waters, and the territorial sea of a Party, and the air-space above the territory in accordance with international law; as well as


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(b) beyond the territorial sea, with respect to measures taken by a Party in the exercise of its sovereign rights or jurisdiction in accordance with international law.


  1. Annex II applies with respect to Norway.

ARTICLE 3


Trade and Economic Relations Governed by this Agreement


  1. The provisions of this Agreement apply to the trade and economic relations between, on the one side, the EFTA States and, on the other side, Singapore, but not to the trade relations between individual EFTA States, unless otherwise provided for in this

Agreement.


  1. As a result of the customs union established by the Treaty of 29 March 1923 between Switzerland and the Principality of Liechtenstein, Switzerland shall represent the Principality of Liechtenstein in matters covered thereby.

ARTICLE 4


Relationship to Other Agreements


The provisions of this Agreement shall be without prejudice to the rights and obligations of the Parties under the Marrakesh Agreement Establishing the World Trade Organization and the other agreements negotiated thereunder (hereinafter referred to as

“the WTO Agreement”) to which they are a party and any other international agreement

to which they are a party.


ARTICLE 5


Regional and Local Government


Each Party is fully responsible for the observance of all obligations and commitments under this Agreement and shall ensure their observance by its respective regional and local governments and authorities and by non- governmental bodies in the exercise of governmental powers delegated by central, regional and local governments or authorities within its territory.


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  1. TRADE IN GOODS

ARTICLE 6


Scope and Coverage


  1. This Chapter applies to:

(a) products falling within Chapters 25 through 97 of the Harmonized

Commodity Description and Coding System (HS);


(b) products specified in Annex III with due regard to the arrangements provided for in that Annex; and


(c) fish and other marine products as provided for in Annex IV.


  1. Singapore and each individual EFTA State have concluded agreements on trade in agricultural products on a bilateral basis. These agreements form part of the instruments establishing a free-trade area between the EFTA States and Singapore.

ARTICLE 7


Rules of Origin and Administrative Co-operation


  1. The provisions on rules of origin and administrative co-operation applicable to

Articles 8, 16 and 17 are set out in Annex I.


  1. The non-preferential rules of origin of a Party shall apply to the other Articles of this Chapter not listed under paragraph 1. The arrangements for administrative co- operation set out in Annex I shall apply mutatis mutandis.
  2. Two years after the entry into force of this Agreement the Parties shall meet to review Annex I with a view to adapting the system of outward processing to their evolving economic needs. Such review shall take place biannually unless the Parties agree otherwise.

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ARTICLE 8


Customs Duties


  1. Upon the entry into force of this Agreement, the Parties shall abolish all customs duties on imports and exports of products originating in an EFTA State or in Singapore, excluding the products listed in Annex V. No new customs duties shall be introduced.
  2. A customs duty includes any duty or charge of any kind imposed in connection with the importation or exportation of a product, including any form of surtax or surcharge in connection with such importation or exportation.
  3. Nothing in this Chapter shall prevent a Party from imposing at any time on the importation or exportation of any product of another Party:

(a) a charge equivalent to an internal tax, such as excise duties and other taxes, levied at the time of importation or exportation, imposed consistent ly with Article 11; or


(b) a fee or other charge, not applied on an ad valorem basis, provided that it

is limited in amount to the approximate cost of services rendered, and does

not represent an indirect protection for domestic products or a taxation of imports or exports for fiscal purposes.


ARTICLE 9


Import and Export Restrictions


Upon the entry into force of this Agreement, all import or export prohibitions or restrictions on trade in goods between the EFTA States and Singapore, other than customs duties and taxes, whether made effective through quotas, import or export licenses or other measures, shall be eliminated on all products of each Party.


ARTICLE 10


Most-Favoured-Nation Treatment


If a Party concludes a preferential agreement with a non-Party under Article XXIV of the GATT 1994, it shall, upon request from another Party, afford adequate opportunity to negotiate any additional benefits granted therein.


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ARTICLE 11


National Treatment


The Parties shall apply national treatment in accordance with Article III of the GATT 1994, including its interpretative notes, which is hereby incorporated into and made part of this Agreement.


ARTICLE 12


Sanitary and Phytosanitary Measures


  1. The Parties shall apply their regulations in sanitary and p hytosanitary matters in a non-discriminatory manner and shall not introduce any new measures that have the effect

of unduly obstructing trade.


  1. The principles set out in paragraph 1 shall be applied in accordance with the WTO Agreement on the Application of Sanitary and Phytosanitary Measures, which is hereby incorporated into and made part of this Agreement.

ARTICLE 13


Technical Regulations


  1. The rights and obligations of the Parties in respect of technical regulations, standards and conformity assessment shall be governed by the WTO Agreement on Technical Barriers to Trade.
  2. The Parties shall strengthen their co-operation in the field of technical regulations, standards and conformity assessment with a view to increasing the mutual understanding

of their respective systems and facilitating access to their respective markets. To this end, they shall in particular co-operate in:


(a) reinforcing the role of international standards as a basis for technical regulations including conformity assessment procedures;


(b) promoting the accreditation of conformity assessment bodies on the basis

of relevant ISO/IEC Standards and Guides; and


(c) promoting the mutual acceptance of conformity assessment results of the above bodies which have been recognised under an appropriate multilateral agreement between their respective accreditation systems or bodies.


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  1. The Parties shall, within the context of this Article, expeditiously:

(a) broaden the exchange of information; and


(b) give favourable consideration to any written request for consultation.


  1. Without prejudice to paragraph 1, the Parties agree to hold consultations in the framework of the Joint Committee to address any matter that may arise from the application of specific technical regulations, standards and confo rmity assessment procedures and which according to Singapore or one or more of the EFTA States has created or is likely to create an obstacle to trade between the Parties, with a view to working out an appropriate solution in conformity with the WTO Agreement on Technical Barriers to Trade.

ARTICLE 14


State Trading Enterprises


The rights and obligations of the Parties in respect of state trading enterprises shall be governed by Article XVII of the GATT 1994 and the Understanding on the Interpretation of Article XVII of the GATT 1994, which are hereby incorporated into and made part of this Agreement.


ARTICLE 15


Subsidies


The rights and obligations of the Parties in respect of subsidies shall be governed

by Articles VI and XVI of the GATT 1994, the WTO Agreement on Subsidies and

Countervailing Measures and the WTO Agreement on Agriculture.


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ARTICLE 16


Anti-Dumping


  1. A Party shall not apply anti-dumping measures as provided for under the WTO Agreement on Implementation of Article VI of the GATT 1994 in relation to products originating in another Party.
  2. In order to prevent dumping, the Parties shall undertake the necessary measures as provided for under Chapter V.

ARTICLE 17


Emergency Action on Imports of Particular Products


  1. Where any product originating in a Party, as a result of the reduction or elimination of a customs duty under this Agreement, is being imported into the territory

of another Party in such increased quantities and under such conditions as to constitute a substant ial cause of serious injury or threat thereof to the domestic industry of like or directly competitive products in the territory of the importing Party, the importing Party may take emergency measures to the minimum extent necessary to remedy or prevent the injury.


  1. Such measures shall consist in increasing the rate of customs duty on the product

to a level not to exceed the lesser of:


  1. the most- favoured nation (MFN) rate of duty in effect at the time the action is taken; and
  2. the MFN applied rate of duty in effect on the day immediately preceding the date of the entry into force of this Agreement.
  1. Emergency measures shall be taken for a period not exceeding one year. In very exceptional circumstances, after review by the Joint Committee, measures may be taken

up to a total maximum period of three years. A Party taking such measures shall present a

schedule leading to their progressive elimination. No measures shall be applied to the import of a product which has previously been subject to such a measure for a period of,

at least, five years since the expiry of the measure.


  1. Emergency measures shall only be taken upon clear evidence that increased imports have caused or are threatening to cause serious injury pursuant to an investigation

in accordance with the procedures laid down in the WTO Agreement on Safeguards.


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  1. The Party intending to take an emergency measure under this Article shall promptly make a notification to the other Parties and the Joint Committee, containing all pertinent information which shall include evidence of serious injury or threat thereof caused by increased imports, precise description of the product involved, the proposed measure, proposed date of introduction and expected duration of the investigation and the proposed measure. Any Party that may be affected by the measure shall simultaneously

be offered compensation in the form of substantially equivalent trade liberalisation in

relation to the imports from any such Party.


  1. The Joint Committee shall, within 30 days from the date of notification, examine the information provided under paragraph 5 in order to facilitate a mutually acceptable resolution to the matter. In the absence of such resolution, the importing Party may adopt

a measure pursuant to paragraph 2 to remedy the problem, and, in the absence of mutually agreed compensation, the Party against whose product the measure is taken may take compensatory action. The emergency measure and the compensatory action shall be immediately notified to the Joint Committee. The compensatory action shall consist of suspension of concessions having substantially equivalent trade effects or concessions substantially equivalent to the value of the additional duties expected to result from the emergency action. In the selection of the emergency measure and the compensatory action, priority must be given to the action which least disturbs the functioning of this Agreement.


  1. In critical circumstances, where delay would cause damage which would be difficult to repair, a Party may take a provisional emergency measure pursuant to a preliminary determination that there is clear evidence that increased imports have caused

or are threatening to cause serious injury. The Party intending to take such a measure shall immediately inform the other Parties and the Joint Committee thereof. The duration

of any such provisional measure shall be counted as part of the initial period and any extension.


  1. Two years after entry into force of this Agreement the Parties shall meet to review this Article with a view to determining whether there is a need to maintain an emergency action mechanism.
  2. If the Parties decide, after the first review, to maintain such a mechanism, they shall thereafter conduct biennial reviews in the Joint Committee.

ARTICLE 18


Balance-of-Payments Difficulties


  1. The Parties shall endeavour to avoid the imposition of restrictive measures for balance-of-payments purposes.
  2. A Party in serious balance-of-payments difficulties, or under imminent threat thereof, may, in accordance with the conditions established under the GATT 1994 and the

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WTO Understanding on the Balance-of-Payments Provisions, adopt trade restrictive measures, which shall be of limited duration and non-discriminatory, and may not go beyond what is necessary to remedy the balance-of-payments situation. The relevant provisions of the GATT 1994 and the WTO Understanding on the Balance-of-Payments Provisions are hereby incorporated into and made part of this Agreement.


  1. The Party introducing a measure under this Article shall promptly notify the other

Parties and the Joint Committee thereof.


ARTICLE 19


General Exceptions


Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where the same conditions prevail, or a disguised restriction on international trade, nothing in this Agreement shall be construed to prevent the adoption or enforcement by any Party of measures:


(a) necessary to protect public morals;


(b) necessary to protect human, animal or plant life or health;


(c) relating to the importations or exportations of gold and silver;


(d) necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Agreement, including those relating to customs enforcement, the enforcement of monopolies operated under paragraph 4 of Article II and Article XVII of the GATT 1994, the protection of patents, trade marks and copyrights, and the prevention of deceptive practices;


(e) relating to the products of prison labour;


(f) imposed for the protection of national treasures of artistic, historic or archaeological value;


(g) relating to the conservation of exhaustible natural resources if such measures are made effective in conjunction with restrictions on domestic production or consumption;


(h) undertaken in pursuance of obligations under any intergovernmental commodity agreement which conforms to criteria submitted to the Members of the WTO and not disapproved by them or which is itself so submitted and not so disapproved;


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(i) involving restrictions on exports of domestic materials necessary to ensure essential quantities of such materials to a domestic processing industry during periods when the domestic price of such materials is held below the world price as part of a governmental stabilization plan; provided that such restrictions shall not operate to increase the exports of or the protection afforded to such domestic industry, and shall not depart from the provisions of the GATT 1994 relating to non discrimination;


(j) essential to the acquisition or distribution of products in general or local short supply; provided that any such measures shall be consistent with the principle that all Members of the WTO are entitled to an equitable share of the international supply of such products, and that any such measures, which are inconsistent with the other provisions of this Agreement shall be discontinued as soon as the conditions giving rise to them have ceased to exist.


ARTICLE 20


Security Exceptions


Nothing in this Chapter shall be construed:


(a) to require any Party to furnish any information the disclosure of which it considers contrary to its essential security interests; or


(b) to prevent any Party from taking any action which it considers necessary for the protection of its essential security interests


(i) relating to fissionable materials or the materials from which they are derived;


(ii) relating to the traffic in arms, ammunition and implements of war and to such traffic in other goods and materials as is carried on directly or indirectly for the purpose of supplying a military establishment;


(iii) taken in time of war or other emergency in international relations;

or


(c) to prevent any Party from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security.


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  1. SERVICES

ARTICLE 21


Scope and Coverage


  1. This Chapter applies to measures affecting trade in services taken by central, regional or local governments and authorities as well as by non- governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities.
  2. This Chapter applies to measures affecting trade in all services sectors with the exception of air services, including domestic and international air transportation services, whether scheduled or non-scheduled, and related services in support of air services, other than:

(a) aircraft repair and maintenance services;


(b) the selling and marketing of air transport services;


(c) computer reservation system (CRS) services1.


  1. The EFTA States and Singapore agree to review developments in the air transport sector with a view to reassessing the need for further co-operation in this sector.
  2. Nothing in this Chapter shall be construed to impose any obligation with respect

to government procurement.


ARTICLE 22


Definitions


For the purposes of this Chapter:


(a) “measure” means any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, administrative action or any other form;


(b) “supply of a service” includes the production, distribution, marketing, sale and delivery of a service;


  1. The terms “aircraft repair and maintenance services”, “selling and marketing of air transport services” and “computer reservation system (CRS) services” are as defined in paragraph 6 of the

Annex on Air Transport Services to the GATS.


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(c) “measures by Parties affecting trade in services” include measures in respect of:


(i) the purchase, payment or use of a service;


(ii) the access to and use of, in connection with the supply of a service, services which are required by those Parties to be offered to the public generally;


(iii) the presence, including commercial presence, of persons of a Party for the supply of a service in the territory of another Party;


(d) “commercial presence” means any type of business or professional establishment, including through:


(i) the constitution, acquisitio n or maintenance of a juridical person;

or


(ii) the creation or maintenance of a branch or a representative office;


within the territory of a Party for the purpose of supplying a service;


(e) “sector” of a service means:


(i) with reference to a specific commitment, one or more, or all, subsectors of that service, as specified in a Party’s Schedule;


(ii) otherwise, the whole of that service sector, including all of its subsectors;


(f) “service supplier” means any person that seeks to supply or supplies a service2;


(g) “service consumer” means any person that receives or uses a service;


(h) “service of another Party” means a service which is supplied:


(i) from or in the territory of that other Party, or in the case of maritime transport, by a vessel registered under the laws of that other Party, or by a person of that other Party which supplies the


  1. Where the service is not supplied directly by a juridical person but through other forms of commercial presence such as a branch or a representative office, the service supplier (i.e. the

juridical person) shall, nonetheless, through such presence be accorded the treatment provided for service suppliers under this Agreement. Such treatment shall be extended to the presence through which the service is supplied and need not be extended to any other parts of the supplier located outside the territory where the service is supplied.


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service through the operation of a vessel and/or its use in whole or in part; or


(ii) in the case of the supply of a service through commercial presence

or through the presence of natural persons, by a service supplier of that other Party;


(i) “person” means either a natural person or a juridical person;


(j) “natural person of a Party” means a natural person who resides in the territory of that Party or elsewhere and who under the law of that Party:


(i) is a national of that Party; or


(ii) has the right of permanent residence in that Party and is accorded substantially the same treatment as nationals in respect of measures affecting trade in services;


(k) “juridical person” means any el gal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association;


(l) “juridical person of another Party” means a juridical person which is either:


(i) constituted or otherwise organised under the law of that other Party, and is engaged in substantive business operations 3 in the territory of any Party; this includes a service supplier of a WTO member who is a non-Party that is a juridical person constituted under the laws of a Party, provided that it engages in substantive business operations in the territory of the Parties; or


(ii) in the case of the supply of a service through commercial presence, owned or controlled by:


  1. natural persons of that other Party; or
  2. juridical persons identified under paragraph (l)(i);

(m) a juridical person is:


(i) “owned” by persons of a Party if more than 50 per cent of the equity interest in it is beneficially owned by persons of that Party;


  1. This also includes juridical persons intending to engage in substantive business operations such as start -up companies .

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(ii) “controlled” by persons of a Party if such persons have the power

to name a majority of its directors or otherwise to legally direct its

actions;


(iii) “affiliated” with another person when it controls, or is controlled by, that other person; or when it and the other person are both controlled by the same person;


(n) “monopoly supplier of a service” means any person, public or private, which in the relevant market of the territory of a Party is authorised or established formally or in effect by that Party as the sole supplier of that service;


(o) “trade in services” means the supply of a service:


(i) from the territory of a Party into the territory of another Party

(hereinafter referred to as “cross-border supply”);


(ii) in the territory of a Party to the service consumer of another Party

(hereinafter referred to as “consumption abroad”);


(iii) by a service supplier of a Party, through commercial presence in the territory of another Party (hereinafter referred to as

“commercial presence”);


(iv) by a service supplier of a Party, through presence of natural persons of that Party in the territory of another Party (hereinafter referred to as “presence of natural persons”);


(p) “services” includes any service in any sector except services supplied in the exercise of governmental authority;


(q) “a service supplied in the exercise of governmental authority” means any service which is supplied neither on a commercial basis nor in competition with one or more service suppliers;


(r) “direct taxes” comprise all taxes on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, and taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes

on capital appreciation.


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ARTICLE 23


Most-Favoured-Nation Treatment


  1. Subject to exceptions that may derive from harmonisation of regulations based on agreements concluded by a Party with a non-Party providing for mutual recognition in accordance with Article VII of the GATS, and except as provided in Annex VI, a Party shall accord immediately and unconditionally, with respect to any measure covered by this Chapter, to services and service suppliers of another Party treatment no less favourable than that it accords to like services and service suppliers of any non-Party.
  2. Treatment granted under other agreements concluded by one of the Parties with a non-Party which have been notified under Article V of the GATS shall not be subject to paragraph 1.
  3. If a Party enters into an agreement of the type referred to in paragraph 2, it shall, upon request from another Party, afford adequate opportunity to the other Parties to negotiate the benefits granted therein.

ARTICLE 24


Market Access


  1. With respect to market access through the modes of supply identified in Article 22 (o), each Party shall accord services and service suppliers of another Party treatment no less favourable than that provided for under the terms, limitations and conditions agreed and specified in its Schedule4.
  2. In sectors where market access commitments are undertaken, the measures which

a Party shall not maintain or adopt either on the basis of a regional sub-division or on the

basis of its entire territory, unless otherwise specified in its Schedule, are defined as:


(a) limitations on the number of service suppliers whether in the form of numerical quotas, monopolies, exclusive service suppliers or the requirements of an economic needs test;


(b) limitations on the total value of service transactions or assets in the form

of numerical quotas or the requirement of an economic needs test;


  1. If a Party undertakes a market-access commitment in relation to the supply of a service through the mode of supply referred to in Article 22 (o) (i) and if the cross -border movement of capital is

an essential part of the service itself, that Party is thereby committed to allow such movement of capital. If a Party undertakes a market-access commitment in relation to the supply of a service through the mode of supply referred to in Article 22 (o) (iii), it is thereby committed to allow related transfers of capital into its territory.


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(c) limitations on the total number of service operations or on the total quantity of service output expressed in terms of designated numerical units

in the form of quotas or the requirement of an economic needs test5;


(d) limitations on the total number of natural persons that may be employed in

a particular service sector or that a service supplier may employ and who are necessary for, and directly related to, the supply of a specific service in

the form of numerical quotas or the requirement of an economic needs test;


(e) measures which restrict or require specific types of legal entity or joint venture through which a service supplier may supply a service; and


(f) limitations on the participation of foreign capital in terms of maximum percentage limit on foreign shareholding or the total value of individual or aggregate foreign investment.


ARTICLE 25


National Treatment


  1. In the sectors inscribed in its Schedule, and subject to any conditions and qualifications set out therein, each Party shall accord to services and service suppliers of another Party, in respect of all measures affecting the supply of services, treatment no less favourable than that it accords to its own like services and service suppliers6.
  2. A Party may meet the requirement in paragraph 1 by according to services and service suppliers of another Party either formally identical treatment or formally different treatment to that it accords to its own like services and service suppliers.
  3. Formally identical or formally different treatment shall be considered to be less favourable if it modifies the conditions of competition in favour of services or service suppliers of a Party compared to like services or service suppliers of another Party.

ARTICLE 26


Additional Commitments


The Parties may negotiate commitments with respect to measures affecting trade

in services not subject to scheduling under Articles 24 and 25 above, including those


  1. Paragraph 2 (c) does not cover measures of a Party which limit inputs for the supply of services.
  2. Specific commitments assumed under this Article shall not be construed to require any Party to comp ensate for any inherent competitive disadvantages which result from the foreign character of

the relevant services or services suppliers.


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regarding qualifications, standards or licensing matters. Such commitments shall be entered in a Party’s Schedule.


ARTICLE 27


Trade Liberalisation/Schedule of Specific Commitments


  1. The Parties shall liberalise trade in services between themselves, in conformity with Article V of the GATS.
  2. Each Party shall set out in a Schedule the specific commitments it undertakes under Articles 24, 25 and 26. With respect to sectors where such commitments are undertaken, each Schedule shall specify:

(a) terms, limitations and conditions on market access;


(b) conditions and qualifications on national treatment;


(c) undertakings relating to additional commitments; and


(d) where appropriate, the time- frame for implementation of such commitme nts.


  1. Measures inconsistent with both Articles 24 and 25 shall be inscribed in the column relating to Article 24. In this case, the inscription will be considered to provide a condition or qualification to Article 25 as well.
  2. The Parties’ Schedule s of specific commitments are set out in Annex VII, and form an integral part of this Chapter.
  3. The Parties undertake to review their Schedules of specific commitments at least every two years, but earlier if so agreed, with a view to provide for the elimination of substantially all remaining discrimination between the Parties with regard to trade in services covered in this Chapter at the end of a transitional period of ten years from the date of entry into force of this Agreement. Such review shall continue if substantially all remaining discrimination has not been eliminated at the end of this transitional period. This paragraph is not subject to dispute settlement pursuant to Chapter IX.

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ARTICLE 28


Domestic Regulation


  1. In sectors where specific commitments are undertaken, each Party shall ensure that all measures of general application affecting trade in services are administered in a reasonable, objective and impartial manner.
  2. Each Party shall maintain or institute as soon as practicable judicial, arbitral or administrative tribunals or procedures which provide, at the request of an affected service supplier of another Party, for the prompt review of, and where justified, appropriate remedies for, administrative decisions affecting trade in services. Where such procedures are not independent of the agency entrusted with the administrative decision concerned, the Party shall ensure that the procedures in fact provide for an objective and impartial

review.


  1. Where authorisation is required for the supply of a service on which a specific commitment has been made, the competent authorities of a Party shall promptly, after the submission of an application considered complete under domestic laws and regulations, inform the applicant of the decision concerning the application. At the request of the applicant, the competent authorities of the Party shall provide, without undue delay, information concerning the status of the application.
  2. The Parties shall jointly review the results of the negotiations on disciplines for certain regulations, including qualification requirements and procedures, technical standards and licensing requirements, pursuant to Article VI.4 of the GATS, with a view

to their incorporation into this Agreement. The Parties note that such disciplines aim to ensure that such requirements are inter alia:


(a) based on objective and transparent criteria, such as competence and the ability to supply the service;


(b) not more burdensome than necessary to ensure the quality of the service;


(c) in the case of licensing procedures, not in themselves a restriction on the supply of the service.


  1. In sectors where a Party has undertaken specific commitments, subject to any terms, limitations, conditions or qualifications set out therein, pending the incorporation

of disciplines developed pursuant to paragraph 4, a Party shall not apply licensing and

qualification requirements and technical standards that nullify or impair such specific

commitments in a manner which:


(a) does not comply with the criteria outlined in paragraph 4 (a), (b) or (c) and


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(b) could not reasonably have been expected of that Party at the time the specific commitments in those sectors were made.


  1. Whenever a domestic regulation is prepared, adopted and applied in accordance with international standards of relevant international organisations 7 applied by a Party, there shall be a rebuttable presumption that it complies with the provisions of this Article.
  2. In sectors where specific commitments regarding professional services are undertaken, each Party shall provide for adequate procedures to verify the competence of professionals of another Party.

ARTICLE 29


Subsidies


A Party which considers that it is adversely affected by a subsidy of another Party may request consultations with that Party on such matters. Such requests shall be accorded sympathetic consideration.


ARTICLE 30


Recognition


  1. In principle no later than three years following the entry into force of this Agreement, the Joint Committee shall establish the necessary steps for the negotiation of agreements or arrangements providing for the mutual recognition of education or experience obtained, requirements, qualifications, licenses and other regulations, for the purpose of the fulfilment, in whole or in part, by service suppliers of the criteria applied

by each Party for the authorisation, licensing, operation and certification of service suppliers.


2. Any such recognition conferred by a Party shall be in conformity with the relevant provisions of the WTO and, in particular, Article VII of the GATS.


  1. Where a Party recognises, by agreement or arrangement, the education or experience obtained, requirements met or licenses or certifications granted in the territory

of a non-Party, that Party shall accord another Party, upon request, adequate opportunity

to negotiate its accession to such an agreement or arrangement or to negotiate comparable ones with it. Where a Party accords recognition autonomously, it shall afford adequate opportunity for another Party to demonstrate that the education or experience obtained, requirements met or licenses or certifications granted in the territory of that other Party should also be recognised.


  1. The term “relevant international organisations” refers to international bodies whose membership is open to the rele vant bodies of the Parties.

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ARTICLE 31


Monopolies and Exclusive Service Suppliers


  1. Each Party shall ensure that any monopoly supplier of a service in its territory does not, in the supply of the monopoly service in the relevant market, act in a manner inconsistent with the Party’s obligations under its specific commitments.
  2. Where a Party’s monopoly supplier competes, either directly or through an affiliated company, in the supply of a service outside the scope of its monopoly rights and which is subject to that Party’s obligations under its specific commitments, the Party shall ensure that such a supplier does not abuse its monopoly position to act in its territory in a manner inconsistent with such commitments.
  3. If a Party has reason to believe that a monopoly supplier of a service of another Party is acting in a manner inconsistent with paragraph 1 or 2, it may request that other Party to provide specific information concerning the relevant operations.
  4. The provisions of this Article shall also apply to cases of exclusive service suppliers, where a Party, formally or in effect, (a) authorises or establishes a small number of service suppliers and (b) substantially prevents competition among those suppliers in its territory.

ARTICLE 32


Movement of Natural Persons


  1. This Chapter applies to measures affecting natural persons who are service suppliers of a Party, and natural persons of a Party who are employed by a service supplier of a Party, in respect of the supply of a service. Natural persons covered by a Party’s specific commitments shall be allowed to supply the service in accordance with

the terms of those commitments.


  1. This Chapter shall not apply to measures affecting natural persons seeking access

to the employment market of a Party, nor shall it apply to measures regarding citizenship,

residence or employment on a permanent basis.


  1. This Chapter shall not prevent a Party from applying measures to regulate the entry of natural persons of another Party into, or their temporary stay in, its territory, including those measures necessary to protect the integrity of, and to ensure the orderly

- 23 -


movement of natural persons across, its borders, provided that such measures are not applied in a manner so as to nullify or impair the benefits accruing to a Party under the terms of a specific commitment8.


ARTICLE 33


General Exceptions


Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on trade in services, nothing in this Chapter shall be construed to prevent the adoption or enforcement by any Party of measures:


(a) necessary to protect public morals or to maintain public order9;


(b) necessary to protect human, animal or plant life or health;


(c) necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Chapter including those relating to:


(i) the prevention of deceptive and fraudulent practices or to deal with the effects of a default on services contracts;


(ii) the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts;


(iii) safety;


(d) inconsistent with Article 25, provided that the difference in treatment is aimed at ensuring the equitable or effective 10 imposition or collection of direct taxes in respect of services or service suppliers of another Party;


  1. The sole fact of requiring a visa for natural persons of a certain nationality and not for those of others shall not be regarded as nullifying or impairing benefits under a specific commitment.
  2. The public order exception may be invoked only where a genuine and sufficiently serious threat is

posed to one of the fundamental interests of society.

  1. Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures taken by a Party under its taxation system which:

(i) apply to non -resident service suppliers in recognition of the fact that the tax obligation of non- residents is determined with respect to taxable items sourced or located in the Party's territory; or

(ii) apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory; or

(iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes,

including compliance measures; or


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(e) inconsistent with Article 23, provided that the difference in treatment is the result of an agreement on the avoidance of double taxation or provisions on the avoidance of double taxation in any other international agreement or arrangement by which a Party is bound.


ARTICLE 34


Security Exceptions


Nothing in this Agreement shall be construed:


(a) to require a Party to furnish or allow access to information the disclosure

of which it considers contrary to its essential security interests;


(b) to prevent a Party from taking any action which it considers necessary for the protection of its essential security interests:


(i) relating to the supply of services as carried out directly or indirectly for the purpose of provisioning a military establishment;


(ii) relating to fissionable and fusionable materials or the materials from which they are derived;


(iii) taken in time of war or other emergency in international relations;

or


(c) to prevent a Party from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security.


(iv) apply to consumers of services supplied in or from the territory of another Party in order to

ensure the imposition or collection of taxes on such consumers derived from sources in the

Party’s territory; or

(v) distinguish service suppliers subject to tax on worldwide taxable items from other service suppliers, in recognition of the difference in the nature of the tax base between them; or

(vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident

persons or branches, or between related persons or branches of the same person, in order to safeguard the Member's tax base.

Tax terms or concepts in Article 33 (d) and in this footnote are determined according to tax

definitions and concepts, or equivalent or similar definitions and concepts, under the domestic law

of the Party taking the measure.


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ARTICLE 35


Restrictions to Safeguard the Balance-of-Payments


  1. The Parties shall endeavour to avoid the imposition of restrictive measures for balance-of-payments purposes.
  2. Articles XI and XII of the GATS shall apply to payments and transfers, and to restrictions to safeguard the balance-of-payments relating to trade in services.
  3. A Party adopting or maintaining a measure under this Article shall promptly notify the other Parties and the Joint Committee thereof.

ARTICLE 36


Annexes


Annexes VI to X form an integral part of this Chapter.


  1. INVESTMENT

ARTICLE 37


Definitions


For the purposes of this Chapter:


(a) “company” means any entity constituted or organized under the applicable law, whether or not for profit, and whether private or government owned

  1. controlled, including any corporation, trust, partnership, sole proprietorship, joint venture or other association;

(b) “investment ” means any kind of asset and particularly:


(i) movable and immovable property as well as any other rights in rem, such as mortgages, liens, and pledges;


(ii) shares, bonds and debentures or any other forms of participation in

a company;


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(iii) claims to money or to any performance associated with a company having an economic value;


(iv) intellectual property rights, technical know-how and goodwill;


(v) business concessions conferred by law or under contract, including any concession to search for, cultivate, extract or exploit natural resources;


(c) “investment of an investor of a Party” means an investment that is owned

or controlled, either directly or indirectly, by an investor of that Party;


(d) “investor of a Party” means:


(i) a natural person having the nationality of that Party or having the right of permanent residence of that Party in accordance with its applicable laws;


(ii) a company constituted or organized under the applicable law of that Party and carrying out substantial business activities there;


making or having made an investment in the territory of another Party.


ARTICLE 38


Scope and Coverage


  1. This Chapter shall apply to investors of a Party, and to their investments whether made before or after the entry into force of this Agreement.
  2. Article 40 (1) shall not apply to measures affecting trade in services whether or not a sector concerned is scheduled in Chapter III.
  3. Article 40 (1) shall also not apply to investors of a Party in services sectors and their investments in such sectors. This provision is subject to review after a period of ten years from the date of entry into force of this Agreement, with a view to examining its continued need.
  4. The provisions of this Chapter shall be without prejudice to the rights and obligations of the Parties under other international agreements relating to investment.

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ARTICLE 39


Promotion and Protection


  1. Each Party shall, in accordance with the provisions of this Chapter, create and maintain stable, equitable, favourable and transparent conditions for investors of the other Parties to make investments in its territory.
  2. Such conditions shall include a commitment to accord at all times to investments

of investors of another Party fair and equitable treatment. Such investments shall also enjoy the most constant protection and security.


ARTICLE 40


National Treatment and Most-Favoured-Nation Treatment


  1. Each Party shall accord to investors and investments of investors of another Party,

in relation to the establishment, acquisition, expansion, management, conduct, operation and disposal of investments, treatment that is no less favourable than that which it accords in like situations to its own investors and their investments or to investors and their investments of any other State, whichever is more favourable.


  1. If a Party accords more favourable treatment to investors of any other State or their investments by virtue of a free trade agreement, customs union or similar agreement that also provides for substantial liberalisation of investments, it shall not be obliged to accord such treatment to investors of another Party or their investments. However, upon request from another Party, it shall afford adequate opportunity to negotiate the benefits granted therein.
  2. The standard of national treatment as provided for in paragraph 1 shall not apply

to subsidies based on a Party’s social policy or its economic development policy, even if such subsidies, directly or indirectly, favour local enterprises or entrepreneurs. If another Party considers that such subsidies, in a particular case, have a seriously distortive effect

on the investment opportunities of its own investors, it may request consultations on such matters. Such requests shall be accorded sympathetic consideration.


  1. The standard of national treatment as provided for in paragraph 1, means, with respect to a sub- national entity, treatment no less favourable than the most favourable treatment accorded, in like situations, by that entity to investors, and to investments of investors, of the Party of which it forms a part.

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ARTICLE 41


Taxation


  1. Except as otherwise provided for in this Article, nothing in this Chapter shall create rights or impose obligations with respect to taxation measures.
  2. Article 40 shall apply to taxation measures subject to deviations from national treatment that are necessary for the equitable or effective imposition or collection of direct taxes11.
  3. If a Party accords special advantages to investors and their investments of any other State by virtue of an agreement for the avoidance of double taxation, it shall not be obliged to accord such advantages to investors of another Party and their investments.

ARTICLE 42


Dispossession, Compensation


  1. None of the Parties shall take, either de jure or de facto, measures of expropriation or nationalisation against investments of investors of another Party, unless such measures are in the public interest; non-discriminatory; carried out under due process of law; and accompanied by the payment of compensation. The amount of compensation shall be settled in a freely convertible currency and paid without delay to

the person entitled thereto without regard to its residence or domicile.


  1. Investors of a Party whose investments in the territory of another Party have suffered losses due to armed conflict or civil strife in the territory of the latter Party, shall benefit from treatment in accordance with Article 40 as regards restitution, indemnification, compensation or any other settlement it adopts or maintains relating to such losses.

ARTICLE 43


Domestic Regulation


Nothing in this Chapter shall be construed to preve nt a Party from adopting, maintaining or enforcing any measure consistent with this Chapter that is in the public interest, such as measures to meet health, safety or environmental concerns.


  1. Footnote 10 under Article 19 of Chapter III on Services shall also apply mutatis mutandis to this

Chapter.


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ARTICLE 44


Transfers


  1. Each Party shall allow payments relating to an investment in its territory of an investor of another Party to be freely transferred into and out of its territory without delay. Such transfers shall include, in particular, though not exclusively:

(a) profits, interest, dividends, capital ga ins, royalties and fees as well as any other amounts yielded by an investment;


(b) payments made under a contract including a loan agreement;


(c) additional amounts to maintain or increase an investment;


(d) proceeds from the sale or liquidation of all or any part of an investment;

and


(e) earnings and other remuneration of personnel engaged from abroad in connection with an investment.


  1. A transfer shall be deemed to have been made “without delay” if effected within such a period as is normally required for the completion of transfer formalities, including reports of currency transfers.
  2. Each Party shall permit such transfers to be made in a freely convertible currency.

“Freely convertible currency” means a currency that is widely traded in international foreign exchange markets and widely used in international transactions.


  1. It is understood that paragraphs 1 to 3 above are without prejudice to the equitable, non-discriminatory and good faith application of laws relating to:

(a) bankruptcy, insolvency or the protection of the rights of creditors;


(b) the issuing, trading or dealing in securities;


(c) criminal or penal offences, and the recovery of proceeds of crimes;


(d) ensuring the satisfaction of judgments in adjudicatory proceedings.


  1. It is also understood that paragraphs 1 to 3 above are without prejudice to obligations under tax laws or social security and public retirement schemes.

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ARTICLE 45


Key Personnel


  1. The Parties shall, subject to their laws and regulations relating to the entry, stay and work of natural persons, grant investors of another Party, and key personnel

(executives, managers and specialists, as defined by the granting Party as “Intra-corporate transferees” in the horizontal commitments of its respective Appendix of Annex VII) who are employed by such investors or investments of such investors, temporary entry, stay and authorisation to work in their territories to engage in activities connected with the establishment, management, maintenance, use, enjoyment, expansion or disposal of relevant investments.


  1. The Parties shall, subject to their laws and regulations, permit investors of another Party which have investments in their territories, and investments of such investors, to employ any key personnel of the investor’s or the investment’s choice regardless of nationality and citizenship provided that such key personnel has been permitted to enter, stay and work in the territory of the other Party and that the employment concerned conforms to the terms, conditions and time limits of the permission granted to such key personnel.
  2. The Parties are encouraged to grant, subject to their laws and regulations, temporary entry and stay to the spouse and minor children of an investor of another Party

or of key personnel employed by such investors, who has been granted temporary entry,

stay and authorisation to work.


ARTICLE 46


Reservations


  1. Article 40 (1), shall not apply to:

(a) any reservation that is listed by a Party in Annex XI;


(b) an amendment to a reservation covered by sub-paragraph (a) to the extent that the amendment does not decrease the conformity of the reservation with Article 40;


(c) any new reservation adopted by a Party, and incorporated into Annex XI provided that such reservation does not affect the overall level of commitments of that Party under this Chapter;


to the extent that such reservation is inconsistent with the above- mentioned Article.


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  1. The Parties undertake to review at least every two years the status of the reservations set out in Annex XI with a view to reducing the reservations or removing them.
  2. A Party may, at any time, either upon the request of another Party or unilaterally, remove in whole or in part reservations set out in Annex XI by written notification to the other Parties.
  3. A Party may, at any time, incorporate a new reservation into Annex XI in accordance with paragraph 1 (c) of this Article by written notification to the other Parties. On receiving such notification, the other Parties may request consultations regarding the reservation. On receiving the request for consultations, the Party incorporating the new reservation shall enter into consultations with the other Parties.

ARTICLE 47


Subrogation


In the event that a Party (or any agency, institution, statutory body or corporation designated by it), as a result of an indemnity it has given in respect of an investment or any part thereof, makes a payment to its own investors in respect of any of their claims under this Chapter, the other Party acknowledges that the former Party (or any agency, institution, statutory body or corporation designated by it) is entitled by virtue of subrogation to exercise the rights and assert the claims of its own investors. The subrogated rights or claims shall not be greater than the original rights or claims of such investors.


ARTICLE 48


Disputes Between an Investor and a Party


  1. If an investor of a Party considers that a measure applied by another Party is inconsistent with an obligation of this Chapter, thus causing loss or damage to him or his investment, he may request consultations with a view to solving the matter amicably.
  2. Any such matter which has not been settled within a period of six months from the date of request for consultations may be referred to the courts or administrative tribunals of the Party concerned or, if both parties to the dispute agree, be submitted to

one of the following:


  1. arbitration under the Convention on the Settlement of Investment Disputes between States and Nationals of other States (the "ICSID Convention"), if this Convention is available;

- 32 -


  1. conciliation or arbitration under the Additional Facility Rules of the

International Centre for the Settlement of Investment Disputes;


  1. arbitration under the Arbitration Rules of the United Nations Commission on International Trade Law.
  1. A Party may conclude contractual agreements with investors of another Party giving its unconditional and irrevocable consent to the submission of all or certain types

of disputes to international conciliation or arbitration in accordance with paragraph 2

above. Such agreements may be notified to the Depositary of this Agreement.


ARTICLE 49


Exceptions


The following provisions shall apply, mutatis mutandis, to this Chapter: Articles 33, 34 and 35, as well as Article 19 (e), (f) and (g).


  1. COMPETITION

ARTICLE 50


Competition


  1. The Parties recognise that certain business practices, such as anti-competitive agreements or concerted practices, and abuse of a dominant position, may restrict trade between the Parties.
  2. A Party shall, at the request of another Party, enter into consultations with a view

to eliminating practices referred to in paragraph 1. The Party addressed shall accord full

and sympathetic consideration to such a request and shall co-operate through the supply

of publicly available non-confidential information of relevance to the matter in question.

Subject to its domestic law and the conclusion of a satisfactory agreement safeguarding confidentiality of information, the Party addressed shall also provide any other information available to the requesting Party.


  1. No Party may have recourse to arbitration under Chapter IX with respect to matters arising under this Chapter.

- 33 -


  1. GOVERNMENT PROCUREMENT

ARTICLE 51


Scope and Coverage


  1. The rights and obligations of the Parties to this Agreement in respect of public procurement shall be governed by the WTO Agreement on Government Procurement.
  2. The Parties agree to co-operate in the Joint Committee with the aim of increasing the understanding of their respective public procurement systems, and achieving further liberalisation and mutual opening up of public procurement markets.

ARTICLE 52


Exchange of Information


The Parties shall exchange the names and addresses of “contact points” responsible for providing information on the rules and regulations in the field of public procurement.


ARTICLE 53


Further Negotiations


If a Party grants to a non-Party, after the entry into force of this Agreement, additional benefits with regard to the access to their public procurement markets, it shall agree to enter into negotiations with a view to extending these benefits to another Party

on a reciprocal basis.


- 34 -


  1. PROTECTION OF INTELLECTUAL PROPERTY

ARTICLE 54


Protection of Intellectual Property


  1. The Parties shall grant and ensure adequate and effective protection of intellectual property rights, and provide for measures for the enforcement of such rights against infringement thereof, counterfeiting and piracy, in accordance with the provisions of this Article, Annex XII and the international agreements referred to therein.
  2. The Parties shall accord to each other’s nationals treatment no less favourable than that they accord to their own nationals. Exemptions from this obligation must be in accordance with the substantive provisions of the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights (hereinafter referred to as “the TRIPS Agreement”), in particular Articles 3 and 5 thereof.
  3. The Parties shall accord to each other’s nationals treatment no less favourable than that they accord to nationals of any other State. Exemptions from this obligation must be in accordance with the substantive provisions of the TRIPS Agreement, in particular Articles 4 and 5 thereof.
  4. The Parties agree, upon request of any Party to the Joint Committee and subject to

its consensus, to review the provisions on the protection of intellectual property rights contained in the present Article and in Annex XII, with a view to further improving the

levels of protection and to avoiding or remedying trade distortions caused by actual levels

of protection of intellectual property rights.


  1. INSTITUTIONAL PROVISIONS

ARTICLE 55


The Joint Committee


  1. The Parties hereby establish the EFTA-Singapore Joint Committee comprising representatives of each Party. It shall be co-chaired by Ministers or by senior officials delegated by them for this purpose.
  2. The Joint Committee shall:

(a) supervise the implementation of this Agreement;


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(b) keep under review the possibility of further removal of barriers to trade and other restrictive measures concerning commerce between the EFTA States and Singapore;


(c) oversee the further elaboration of this Agreement;


(d) supervise the work of all sub-committees and working groups established under this Agreement;


(e) endeavour to resolve disputes that may arise regarding the interpretation or application of this Agreement; and


(f) consider any other matter that may affect the operation of this Agreement.


  1. The Joint Committee may decide to set up such sub-committees and working groups as it considers necessary to assist it in accomplishing its tasks. Except where specifically provided for in this Agreement, the sub-committees and working groups shall work under a mandate established by the Joint Committee.
  2. The Joint Committee may take decisions as provided for in this Agreement. On other matters the Joint Committee may make recommendations.
  3. The Joint Committee shall take decisions and make recommendations by consensus.
  4. The Joint Committee shall meet whenever necessary but normally once every two years. The regular meetings of the Joint Committee shall be chaired jointly by one of the EFTA States and Singapore. The Joint Committee shall establish its rules of procedure.
  5. Each Party may request at any time, through a notice in writing to the other Parties, that a special meeting of the Joint Committee be held. Such a meeting shall take place within 30 days of receipt of the request, unless the Parties agree otherwise.
  6. The Joint Committee may decide to amend the Annexes and Appendices to this Agreement. Subject to paragraph 9, it may set a date for the entry into force of such decisions.
  7. If a representative of a Party in the Joint Committee has accepted a decision subject to the fulfillment of constitutional requirements, the decision shall enter into force

on the date that the last Party notifies that its internal requirements have been fulfilled,

unless the decision itself specifies a later date. The Joint Committee may decide that the

decision shall enter into force for those Parties that have fulfilled their internal requirements, provided that Singapore is one of those Parties. A Party may apply a decision of the Joint Committee provisionally until such decision enters into force, subject to its constitutional requirements.


- 36 -


  1. DISPUTE SETTLEMENT

ARTICLE 56


Scope and Coverage


  1. The provisions of this Chapter shall apply with respect to the avoidance or the settlement of all disputes arising from this Agreement between any one or more of the EFTA States and Singapore.
  2. Disputes on the same matter arising under both this Agreement and the WTO Agreement, or any agreement negotiated thereunder, to which the Parties are party, may

be settled in either forum at the discretion of the complaining Party. The forum thus selected shall be used to the exclusion of the other.


  1. Before a Party initiates a dispute settlement proceedings under the WTO Agreement against another Party or Parties or, vice–versa, that Party shall notify all other Parties of its intention.

ARTICLE 57


Good Offices, Conciliation or Mediation


  1. Good offices, conciliation and mediation are procedures that are undertaken voluntarily if the Parties involved so agree. They may begin at any time and be terminated at any time.
  2. Proceedings involving good offices, conciliation and mediation shall be confidential and without prejudice to their rights in any other proceedings.

ARTICLE 58


Consultations


  1. The Parties shall at all times endeavour to agree on the interpretation and application of this Agreement, and shall make every attempt through co-operation and consultations to arrive at a mutually satisfactory resolution of any matter that might affect

its operation.


  1. Any one or more of the EFTA States may request in writing consultations with

Singapore, and vice-versa whenever a Party considers that a measure applied by the Party

or Parties to which the request is made is inconsistent with this Agreement or that any


- 37 -


benefit accruing to it directly or indirectly under this Agreement is impaired by such measure.12 The Party requesting consultations shall at the same time notify the other Parties in writing thereof. Consultations shall take place before the Joint Committee unless the Party or Parties making or receiving the request for consultations disagree.


  1. Consultations shall be held within 30 days from the date of receipt of the request for consultations. Consultations on urgent matters, including those on perishable agricultural goods, shall commence within 15 days from the receipt of the request for

consultations.


  1. The Parties involved in the consultations shall provide sufficient information to enable a full examination of how the measure or other matter might affect the operation

of this Agreement and treat any confidential or proprietary information exchanged in the course of consultations in the same manner as the Party providing the information.


  1. The consultations shall be confidential and without prejudice to the rights of the

Parties involved in any further proceedings.


  1. The Parties involved in the consultations shall inform the other Parties of any mutually agreed resolution of the matter.

ARTICLE 59


Establishment of Arbitration Panel


  1. If the matter has not been resolved within 60 days, or 30 days in relation to a matter of urgency, after the date of receipt of the request for consultations, it may be referred to arbitration by one or more of the Parties involved by means of a written notification addressed to the Party or Parties complained against. A copy of this notification shall also be communicated to all Parties so that each Party may determine whether to participate in the dispute.
  2. Where more than one Party requests the establishment of an arbitration panel relating to the same matter, a single arbitration panel should be established to examine these complaints whenever feasible.
  3. A request for arbitration shall give the reason for the complaint including the identification of the measure at issue and an indication of the legal basis of the complaint.
  4. The word “such” refers to “a measure applied by the Party or Parties to which the request is made”.

- 38 -


ARTICLE 60


Arbitration Panel


  1. The arbitration panel shall comprise three members.
  2. In the written notification pursuant to Article 59, the Party or the Parties referring the dispute to arbitration shall designate one member of the arbitration panel.
  3. Within 15 days of the receipt of the notification referred to in paragraph 2, the Party or Parties to which it was addressed to shall designate one member of the arbitration panel.
  4. The Parties to the dispute shall agree on the appointment of the third arbitrator within 30 days of the appointment of the second arbitrator. The member thus appointed shall chair the arbitration panel.
  5. If all 3 members have not been designated or appointed within 45 days from the date of receipt of the notification referred to in paragraph 2, the necessary designations shall be made at the request of any Party to the dispute by the Director-General of the World Trade Organization within a further 30 days.
  6. The Chair of the arbitration panel shall not be a national of any of the Parties, nor have his or her usual place of residence in the territory of any of the Parties, nor be employed or previously have been employed by any of the Parties, nor have dealt with

the case in any capacity.


  1. If an arbitrator dies, withdraws or is removed, a replacement shall be selected within 15 days in accordance with the selection procedure followed to select him or her.

In such a case, any time period applicable to the arbitration panel proceedings shall be

suspended for a period beginning on the date the arbitrator dies, withdraws or is removed

and ending on the date the replacement is selected.


  1. The date of establishment of the arbitration panel shall be the date on which the

Chair is appointed.


ARTICLE 61


Procedures of the Arbitration Panel


  1. Unless the Parties to the dispute agree otherwise, the arbitration panel proceedings shall be conducted in accordance with the Model Rules of Procedure that shall be adopted

at the first meeting of the Joint Committee. Pending the adoption of such rules, the


- 39 -


arbitration panel shall regulate its own procedures, unless the Parties to the dispute agree otherwise.


  1. Notwithstanding paragraph 1, for all arbitration panel proceedings the procedures shall ensure that:

(a) the Parties to the dispute have the right to at least one hearing before the arbitration panel as well as the opportunity to provide initial and rebuttal written submissions;


(b) the Parties to the dispute shall be invited to all the hearings held by the arbitration panel;


(c) all submissions and comments made to the arbitration panel be available to the Parties to the dispute, subject to any requirements on confidentiality; and


(d) hearings, deliberations and initial report and all written submissions to and communications with the arbitration panel be confidential.


  1. Unless the Parties to the dispute otherwise agree within 20 days from the date of delivery of the request for the establishment of the arbitration panel, the terms of reference shall be:

"To examine, in the light of the relevant provisions of the Agreement, the matter referred to in the request for the establishment of an arbitration panel pursuant to Article 59 and to make findings of law and fact toge ther with the reasons therefore as well as recommendations, if any, for the resolution of the dispute.”


  1. At the request of a Party to the dispute or on its own initiative, the arbitration panel may seek scientific information and technical advice from experts as it deems appropriate.
  2. The arbitration panel shall make its award based on the provisions of this Agreement, applied and interpreted in accordance with the rules of interpretation of public international law.
  3. Decisions of the arbitration panel shall be taken by a majority of its members. Panellists may furnish separate opinions on matters not unanimously agreed. No arbitration panel may disclose which panellists are associated with majority or minority opinions.
  4. The expenses of the arbitration panel, including the remuneration of its members, shall be borne by the Parties to the dispute in equal shares.

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ARTICLE 62


Initial Report


  1. The arbitration panel shall within 90 days from the date of the establishment of the arbitration panel present to the Parties to the dispute an initial report.
  2. The arbitration panel shall base its report on the submissions and arguments of the Parties to the dispute and on any scientific information and technical advice pursuant to paragraph 4 of Article 61.
  3. A Party to the dispute may submit written comments to the arbitration panel on its initial report within 14 days of presentation of the report.
  4. In such an event, and after considering such written comments, the arbitration panel, on its own initiative or at the request of any of the Parties to the dispute, may:

(a) request the views of any of the Parties to the dispute;


(b) reconsider its report; and


(c) make any further examination that it considers appropriate.


ARTICLE 63


Final Report


  1. The arbitration panel shall present to the Parties to the dispute a final report, containing the matters referred to in paragraph 2 of Article 62, including any separate opinions on matters not unanimously agreed, within 30 days of presentation of the initial report.
  2. Unless the Parties to the dispute decide otherwise, the final report shall be published 15 days after it is presented to them.

ARTICLE 64


Termination of Arbitration Panel Proceedings


A complaining Party may withdraw its complaint at any time before the initial report has been issued. Such withdrawal is without prejudice to its right to introduce a new complaint regarding the same issue at a later point in time.


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ARTICLE 65


Implementation of Arbitration Panel Reports


  1. The final report shall be final and binding on the Parties to the dispute. Each Party

to the dispute shall be bound to take the measures involved in carrying out the final report

referred to in Article 63.


  1. The Party or Parties concerned shall inform the other Party or Parties to the dispute within 30 days after the final report has been issued of its intentions in respect of

its implementation.


  1. The Parties to the dispute shall endeavour to agree on the specific measures that are required for implementing the final report. Wherever possible, the resolution shall be the removal of a measure not conforming to this Agreement, or failing such a resolution, compensation.
  2. The Party or Parties concerned shall promptly comply with the final report. If it is impracticable to comply immediately, the Parties to the dispute shall endeavour to agree

on a reasonable period of time to do so. In the absence of such agreement, any Party to

the dispute may request the original arbitration panel to determine the length of the reasonable period of time, in light of the particular circumstances of the case. The ruling

of the arbitration panel shall be given within 15 days from that request.


  1. The Party or Parties concerned shall notify to the other Party or Parties to the dispute the measures adopted in order to implement the final report before the expiry of the reasonable period of time determined in accordance with paragraph 4. Upon that notification, any Party to the dispute may request the original arbitration panel to rule on the conformity of those measures with the final report. The ruling of the arbitration panel shall be given within 60 days from that request.
  2. If the Party or Parties concerned fails to notify the implementing measures before the expiry of the reasonable period of time determined in accordance with paragraph 4, or

if the arbitration panel rules that the implementing measures notified by the Party or Parties concerned are inconsistent with the final report, such Party or Parties shall, if so requested by the complaining Party or Parties, enter into consultations with a view to agree on a mutually acceptable compensation. If no such agreement has been reached within 20 days from the request, the complaining Party or Parties shall be entitled to suspend only the application of benefits granted under this Agreement equivalent to those affected by the measure found to violate this Agreement.


  1. In considering what benefits to suspend, the complaining Party or Parties should first seek to suspend benefits in the same sector or sectors as that affected by the measure that the arbitration panel has found to violate this Agreement. The complaining Party or

- 42 -


Parties that consider it is not practicable or effective to suspend benefits in the same sector or sectors may suspend benefits in other sectors.


  1. The complaining Party or Parties shall notify the other Party or Parties of the benefits which it intends to suspend no later than 60 days before the date on which the suspension is due to take effect. Within 15 days from that notification, any of the Parties

to the dispute may request the original arbitration panel to rule on whether the benefits which the complaining Party or Parties intend to suspend are equivalent to those affected

by the measure found to violate this Agreement, and whether the proposed suspension is

in accordance with paragraphs 6 and 7. The ruling of the arbitration panel shall be given

within 45 days from that request. Benefits shall not be suspended until the arbitration panel has issued its ruling.


  1. The suspension of benefits shall be temporary and shall only be applied by the complaining Party or Parties until the measure found to violate this Agreement has been withdrawn or amended so as to bring it into conformity with this Agreement, or the Parties to the dispute have reached agreement on a resolution of the dispute.
  2. At the request of any of the Parties to the dispute, the original arbitration panel shall rule on the conformity with the final report of any implementing measures adopted after the suspension of benefits and, in light of such ruling, whether the suspension of benefits should be terminated or modified. The ruling of the arbitration panel shall be given within 30 days from the date of that request.
  3. The rulings provided for in paragraphs 4, 5, 8 and 10 shall be binding.

ARTICLE 66


Other Provisions


Any time period mentioned in this Chapter may be extended by mutual agreement

of the Parties involved.


  1. FINAL CLAUSES

ARTICLE 67


Transparency


  1. The Parties shall publish their laws, or otherwise make publicly available their laws, regulations and administrative rulings and judicial decisions of general application

- 43 -


as well as their respective international agreements that may affect the operation of this

Agreement.


  1. The Parties shall promptly respond to specific questions and provide, upon request, information to each other on matters referred to in paragraph 1.
  2. Nothing in this Agreement shall require any Party to disclose confidential information, which would impede law enforcement, or otherwise be contrary to the public interest or would prejudice the legitimate commercial interests of any economic operator.

ARTICLE 68


Annexes and Appendices


The Annexes and Appendices to this Agreement form an integral part thereof.


ARTICLE 69


Amendments


  1. Amendments to this Agreement shall, after approval by the Joint Committee, be submitted to the Parties for ratification, acceptance or approval, subject to each Party’s constitutional requirements.
  2. Unless the Joint Committee decides otherwise, the amendments shall enter into force on the first day of the third month following the deposit of the last instrument of ratification, acceptance or approval.
  3. The text of the amendments as well as the instrume nts of ratification, acceptance

or approval shall be deposited with the Depositary.


ARTICLE 70


Additional Parties


Any third State may become a Party to this Agreement. The terms and conditions

of the participation by such third State shall be the subject of an agreement between the

Parties and that State.


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ARTICLE 71


Withdrawal and Termination


  1. Any Party may withdraw therefrom by means of a written notification to the Depositary. The withdrawal shall take effect on the first day of the sixth month after the date on which the notification was received by the Depositary.
  2. If Singapore withdraws, this Agreement shall expire on the date specified in paragraph 1.

ARTICLE 72


Entry into Force


  1. This Agreement is subject to ratification, acceptance or approval. The instruments

of ratification, acceptance or approval shall be deposited with the Depositary.


  1. This Agreement shall enter into force on 1 January 2003 in relation to those Signatory States which by then have ratified the Agreement, provided they have deposited their instruments of ratification or acceptance with the Depositary at least two months before the entry into force, and provided that Singapore is among the States that have deposited their instruments of ratification or acceptance.
  2. In relation to a Signatory State depositing its instrument of ratification or acceptance after 1 January 2003, this Agreement shall enter into force on the first day of the third month following the deposit of its instrument, provided that in relation to the

Republic of Singapore this Agreement enters into force at the latest on the same date.


  1. Any Party may, if its constitutional requirements permit, apply this Agreement provisionally during an initial period starting on 1 January 2003. Provisional application

of this Agreement shall be notified to the Depositary.


ARTICLE 73


Depositary


The Government of Norway shall act as Depositary.


ANNEX I


CONCERNING THE DEFINITION OF THE CONCEPT OF


"ORIGINATING PRODUCTS" AND


METHODS OF ADMINISTRATIVE CO-OPERATION


-----


TABLE OF CONTENTS:


TITLE I GENERAL PROVISIONS


- Article 1 Definitions


TITLE II DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"


- Article 2 Origin Criteria

- Article 3 Cumulation of Origin

- Article 4 Wholly Obtained Products

- Article 5 Sufficiently Worked or Processed Products

- Article 6 Insufficient Working or Processing Operations

- Article 7 Unit of Qualification

- Article 8 Accessories, Spare Parts and Tools

- Article 9 Sets

- Article 10 Neutral Elements

- Article 11 Segregation of Materials


TITLE III TERRITORIAL REQUIREMENTS


- Article 12 Principle of Territoriality

- Article 13 Outward Processing

- Article 14 Direct Transport

- Article 15 Exhibitions


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TITLE IV PROOF OF ORIGIN


- Article 16 Origin Declaration

- Article 17 Approved Exporter

- Article 18 Importation Requirements

- Article 19 Importation by Instalments

- Article 20 Exemptions from Origin Declaration

- Article 21 Supporting Documents

- Article 22 Preservation of Origin Declarations and Supporting Documents

- Article 23 Discrepancies and Formal Errors


TITLE V ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION


- Article 24 Notifications

- Article 25 Verification of Origin Declarations

- Article 26 Dispute Settlement

- Article 27 Origin and Classification Information

- Article 28 Confidentiality

- Article 29 Penalties

- Article 30 Free Zones


TITLE VI FINAL PROVISIONS


- Article 31 Sub-Committee on Customs and Origin Matters

- Article 32 Explanatory Notes

- Article 33 Goods in Transit or Storage


TITLE I GENERAL PROVISIONS


Article 1


Definitions


For the purposes of this Annex:


(a) “chapters” and “headings” mean the chapters and the headings (four-digit codes) used in the nomenclature of the Harmonized System;


(b) “classified” refers to the classification of a product or material under a particular heading;


(c) “competent authority of Singapore” means International Enterprise

Singapore, or IE Singapore;


(d) “consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;


(e) “customs value” means the calculated value determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on Customs Valuation);


(f) “ex-works price” means the price paid for the product ex-works to the manufacturer in a Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes returned or repaid when the product obtained is exported;


(g) “goods” means both materials and products;


(h) “Harmonized System” means the Harmonized Commodity Description and

Coding System in force, including its general rules and legal notes;


(i) “manufacture” means any kind of working or processing, including assembly

or specific operations;


(j) “material” means any ingredient, raw material, component or part, etc., used

in the manufacture of a product;


- 2 -


(k) “non-originating materials” means materials which do not qualify as originating under this Annex;


(l) “Party” means Iceland, Norway, Switzerland and Singapore. Due to the customs union between Switzerland and Liechtenstein, products originating in Liechtenstein are considered as originating in Switzerland;


(m) “product” means the product being manufactured, even if it is intended for later use as a material in another manufacturing operation;


(n) “territories” includes territorial sea;


(o) “value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in a Party;


(p) “value of originating materials” means the value of originating materials in accordance with the definition of sub-paragraph (o) applied mutatis mutandis.


TITLE II


DEFINITION OF THE CONCEPT “ORIGINATING PRODUCTS”


Article 2


Origin Criteria


For the purpose of this Agreement, the following products shall be considered as originating in a Party:


(a) products wholly obtained in a Party within the meaning of Article 4;


(b) products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Party concerned within the meaning of Article 5;

or


(c) products obtained in a Party exclusively from materials that qualify as originating pursuant to this Annex.


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Article 3


Cumulation of Origin


  1. Notwithstanding Article 2, materials originating in another Party within the meaning of this Annex shall be considered as materials originating in the Party concerned, provided that they have undergone working or processing going beyond that referred to in Article 6.
  2. Products originating in another Party within the meaning of this Annex, which are exported from one Party to another, shall retain their origin when exported in the same state or without having undergone in the exporting Party working or processing going beyond that referred to in Article 6.
  3. For the purpose of paragraph 2, where materials originating in two or more of the Parties are used and those materials have undergone working or processing in the exporting Party not going beyond that referred to in Article 6, the origin is determined by the material with the highest customs value or, if this is not known and cannot be ascertained, with the highest first ascertainable price paid for that material in that Party.

Article 4


Wholly Obtained Products



a Party:

For the purpose of Article 2(a), the following shall be considered as wholly obtained in



(a) mineral products extracted from their soil or from their seabed;


(b) vegetable products harvested or gathered there;


(c) live animals born and raised there;


(d) products from live animals raised there;


(e) products obtained by hunting, trapping or fishing conducted there;


(f) products of sea fishing and other products taken from the sea outside the territorial sea of a country by a vessel flying the flag of a Party;


(g) products manufactured on board a factory ship flying the flag of a Party, exclusively from products referred to in sub-paragraph (f);


(h) articles collected there which can no longer perform their original purpose nor are capable of being restored or repaired and are fit only for disposal or recovery of parts or raw materials, including used tyres fit only for retreading;


- 4 -


(i) waste and scrap resulting from consumption or manufacturing operations conducted there, fit only for disposal or recovery of raw materials;


(j) products extracted from the seabed or beneath the seabed outside their territorial sea, provided that they have sole rights to exploit such seabed;


(k) products manufactured there exclusively from products specified in sub- paragraphs (a) to (j).


Article 5


Sufficiently Worked or Processed Products


  1. For the purpose of Article 2(b), products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in Appendix 2

are fulfilled.


The conditions referred to above indicate the working or processing which shall be carried out

on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product which has acquired originating status, regardless of whether this product has been manufactured in the same factory or in another factory in a Party, by fulfilling the conditions set out in Appendix 2, is used as material in the manufacture

of another product, the conditions applicable to such other product do not apply to the product that is used as material, and therefore no account shall be taken of any non-originating materials incorporated into such a product used as a material in the manufacture of another product.


  1. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in Appendix 2, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a) their total value does not exceed 10 per cent of the ex-works price of the product; and


(b) any of the percentages given in Appendix 2 for the maximum value of non- originating materials are not exceeded through the application of this paragraph.


This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized

System. Appendix 1 shall apply to these products.


  1. For the purpose of fulfilling the conditions set out in Appendix 2, the processes may be carried out by one or more producers within one Party. Supporting documents proving the working or processing shall be maintained by the exporter or the producer of the final product.

- 5 -


  1. Paragraphs 1 to 3 shall apply except as provided for in Article 6.

- 6 -


Article 6


Insufficient Working or Processing Operations


  1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not

the requirements of Article 5 are satisfied:


(a) preserving operations to ensure that the products remain in good condition during transport and storage;


(b) breaking-up and assembly of packages;


(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;


(d) ironing or pressing of textiles;


(e) simple1 painting and polishing operations;


(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;


(g) operations to colour sugar or form sugar lumps;


(h) peeling, stoning and shelling, of fruits, nuts and vegetables;


(i) sharpening, simple grinding or simple cutting;


(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);


(k) simple1 placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;


(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;


(m) simple mixing2 of products, whether or not of different kinds;


  1. “simple”, generally describes activities which need neither special skills nor machines, apparatus

or equipment especially produced or installed for carrying out the activity.


  1. “simple mixing”, generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity. However, simple mixing does not include chemical reaction. Chemical reaction means a pro cess (including a

- 7 -


(n) simple3 assembly of parts of articles to constitute a complete article or disassembly of products into parts;


(o) slaughter of animals;


(p) a combination of two or more operations specified in sub-paragraphs (a) to

(o).


  1. All operations carried out either in a Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to

be regarded as insufficient within the meaning of paragraph 1.


Article 7


Unit of Qualification


  1. The unit of qualification for the application of the provisions of this Annex shall be the particular product which is considered as the basic unit when determining classification using

the nomenclature of the Harmonized System. Accordingly, it follows that:

(a) when a product composed of a group or assembly of articles is classified under a single heading, the whole constitutes the unit of qualification; or


(b) when a consignment consists of a number of identical products classified under the same heading, each product shall be taken individually into account when applying the provisions of this Annex.


  1. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 8


Accessories, Spare Parts and Tools


biochemical process) which results in a molecule with a new structure by breaking intramolecular

bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms

in a molecule.


  1. “simple”, generally describes activities which need neither special skills nor machines, apparatus

or equipment especially produced or installed for carrying out the activity.


- 8 -


Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof

or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.


- 9 -


Article 9


Sets


Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. However, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex- works price of the set.


Article 10


Neutral Elements


In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:


(a) energy and fuel;


(b) plant and equipment, including goods to be used for their maintenance;


(c) machines, tools, dies and moulds; and


(d) any other goods which do not enter into and which are not intended to enter into the final composition of the product.


Article 11


Segregation of Materials


  1. Where identical and interchangeable originating and non-originating materials are used

in the manufacture of a product, those materials shall be physically segregated, according to their origin, during storage.


Identical and interchangeable materials means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings etc.


  1. A producer facing considerable costs or material difficulties in keeping separate stocks

of identical and interchangeable originating and non-originating materials used in the manufacture of a product, may use the so-called “accounting segregation” method for managing stocks.


- 10 -


  1. The accounting method shall be recorded, applied and maintained in accordance with generally accepted accounting principles applicable in the Party in which the product is manufactured. The method chosen must:

- permit a clear distinction to be made between originating and non-originating materials acquired and/or kept in stock, and


- guarantee that no more products receive originating status than would be the case if the materials had been physically segregated.


  1. The producer using this facilitation shall only complete origin declarations for the quantity of products considered as originating and shall assume full responsibility for the origin declarations and for keeping all documentary evidence of origin of the materials. At the request of the customs authorities or the competent authority of Singapore, the producer shall provide satisfactory information on how the stocks have been managed.
  2. A Party may require that the application of the method for managing stocks as provided for in this Article is subject to prior authorization.

TITLE III TERRITORIAL REQUIREM ENTS


Article 12


Principle of Territoriality


  1. Except as provided for in Articles 3 and 13, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in a Party.
  2. Except as provided for in Article 3, an originating product exported from a Party to a non-Party shall where returned be considered as non-originating unless it can be demonstrated

to the satisfaction of the customs authority of the importing Party concerned that:


(a) the returning product is the same as that exported; and


(b) the returning product has not undergone any operation beyond that necessary

to preserve it in good condition while being exported. Article 13


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Outward Processing


Notwithstanding the provisions of Article 12, the acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing carried out outside the territory of a Party on materials exported from the Party concerned and subsequently re-imported there, provided that the conditions set out in Appendix 3 are fulfilled.


Article 14


Direct Transport


  1. The preferential tariff treatment provided for under this Agreement applies only to products satisfying the requirements of this Annex, which are transported directly between an EFTA State and Singapore. However, products constituting one single consignment may be transported through other countries with, should the occasion arise, trans-shipment or temporary warehousing in such countries, provided that they remain under the surveillance of

the customs authority in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.


  1. Evidence that the conditions set out in paragraph 1 have been fulfilled shall upon request be supplied to the customs authority of the importing Party by the production of:

(a) a single transport document covering the passage from the exporting Party through the country of transit; or


(b) a certificate issued by the customs authority of the country of transit:


(i) giving an exact description of the products


(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and


(iii) certifying the conditions under which the products remained in the transit country; or


(c) failing these, any other substantiating documents.


Article 15


Exhibitions


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  1. Originating products sent for exhibition outside the territories of the Parties and sold after the exhibition for importation into a Party shall, on importation benefit from the preferential tariff treatment under this Agreement provided it is demonstrated to the satisfaction

of the customs authorities that:


(a) an exporter has sent these products from a Party to the country in which the exhibition is held and has exhibited them there;


(b) the products have been sold or otherwise disposed of by that exporter to a person in a Party;


(c) the products have been sent during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and


(d) the products have not, since they were sent for exhibition, been used for any purpose other than demonstration at the exhibition.


  1. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. The customs authority of the importing Party may upon importation of the products concerned require evidence that the products have remained under customs control in the country of exhibition, as well as additional documentary evidences of the conditions under which they have been exhibited, failing which preferential tariff treatment may

be refused.


  1. An origin declaration shall be completed in accordance with the provisions of Title IV and submitted to the customs authority of the importing Party in the normal manner. The name and address of the exhibition must be indicated thereon.

TITLE IV PROOF OF ORIGIN


Article 16


Origin Declaration


  1. For the purpose of obtaining preferential tariff treatment in another Party, a proof of origin in the form of an origin declaration shall be completed by an exporter of a Party for products which can be considered as products originating in a Party and which fulfil the other requirements of this Annex.

- 13 -


  1. The origin declaration referred to in paragraph 1, shall have the following wording:

”The exporter of the products covered by this document (customs authorization No

...(1) declares that, except where otherwise clearly indicated, these products are of ...(2)

preferential origin.”


........................................................................................... (3)

(Place and date)


..............................................................................................(4)

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)


  1. The origin declaration may be provided on an invoice or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified.
  2. An origin declaration shall be completed in English, in a legible and permanent form and, except as provided in Article 17, bear the original signature of the exporter.
  3. An origin declaration may be completed by the exporter when the products to which it relates are exported, or after exportation.
  4. When completing an origin declaration, an exporter that relies on documents and information from a producer shall take steps to ensure that the documents and information are accurate.
  5. An exporter that has completed an origin declaration and that becomes aware that the origin declaration contains incorrect information shall immediately notify the importer in writing

of any change affecting the originating status of each product to which the origin declaration is applicable.


  1. An exporter that has completed an origin declaration shall, on request of the customs authority of the exporting Party or the competent authority of Singapore, provide to the

(1) When the origin declaration is made out by an approved exporter within the meaning of Article

17, the authorization number of the approved exporter must be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted

or the space left blank.

(2) Origin of products to be indicated (Icelandic, Norwegian, Swiss or Singapore). The use of ISO- Alpha-2 codes is permitted (IS, NO, CH or SG). Reference may be made to a specific column of

the invoice in which the country of origin of each product is entered.

(3) These indications may be omitted if the information is contained on the document itself.

(4) Approved exporters are not required to sign. The exemption of signature also implies the exemption of the name of the signatory.


- 14 -


authority concerned a copy of the origin declaration, and of all documents supporting the originating status of each product to which the origin declaration is applicable. For this purpose the said customs authorities or the competent authority of Singapore shall have the right to carry out inspections of the exporters accounts or any other controls considered appropriate.


  1. For the purposes of this Article, the term "exporter" does not include a forwarding agent, customs broker or the like, unless such a company has been authorized in writing by the owner of the product to complete the origin declaration.

Article 17


Approved Exporter


  1. Where a Party has established an approved exporter programme, the customs authority of an EFTA State or the competent authority of Singapore may authorize an exporter

of that Party that makes frequent shipments of originating products under this Agreement to complete an origin declaration without signature, on condition that he gives the customs authority of the exporting Party or the competent authority of Singapore a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.


  1. The customs authority of the exporting Party or the competent authority of Singapore shall provide to the approved exporter referred to in paragraph 1 a customs authorization number or other form of identification as may be agreed by the customs authorities of the Parties or the competent authority of Singapore for use on the origin declaration instead of the signature of the exporter.
  2. The customs authority of the exporting Party or the competent authority of Singapore may verify the proper use of an authorization as referred to in paragraph 1 and may at any time withdraw the authorization if the exporter no longer meets the conditions or otherwise makes improper use of the authorization.

Article 18


Importation Requirements


  1. Each Party shall grant preferential tariff treatment in accordance with this Agreement to originating products imported from another Party, on the basis of an origin declaration as referred to in Article 16.
  2. In order to obtain preferential tariff treatment, the importer shall, in accordance with the procedures applicable in the importing Party request preferential tariff treatment at the time

of importation of an originating product, whether or not he has an origin declaration.


- 15 -


In the case that the importer at the time of importation does not have in his possession an origin declaration, the importer of the product may, in accordance with the law of the importing Party, present the original origin declaration and if required such other documentation relating to the importation of the product, at a later stage.


  1. Notwithstanding paragraph 1, originating products within the meaning of this Annex shall, in the cases specified in Article 20, on importation benefit from the preferential tariff treatment under this Agreement without it being necessary to submit a document as referred in paragraph 1.
  2. An origin declaration shall be valid for 10 months from the date of issue in the exporting Party, and shall be submitted within such period to the customs authority of the importing Party.
  3. An origin declaration which is submitted to the customs authority of the importing Party after the final date for presentation specified in paragraph 4 may be accepted for the purpose of applying for preferential tariff treatment where the failure to submit such a document by the final date set is due to exceptional circumstances. In other cases of belated presentation, the customs authority of the importing Party may accept an origin declaration where the products have been submitted before such final date.
  4. An origin declaration shall be submitted to the customs authority of the importing Party

in accordance with the procedures applicable in that Party. Such authority may require a translation of the document on which the origin declaration is made out and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions of this Annex.


Article 19


Importation by Instalments


Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the Harmonized System are imported by instalments, a single origin declaration for such products shall be submitted to the customs authorities upon importation of

the first instalment.


Article 20


Exemptions from Origin Declaration


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  1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring

the submission of an origin declaration, provided that such products are not imported by way

of trade and have been declared as meeting the requirements of this Annex and where there is

no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on a postal customs declaration (CN22/CN23 or C2/CP3) or on a sheet of paper annexed to that document.


  1. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it

is evident from the nature and quantity of the products that no commercial purpose is intended.


  1. In case of small packages sent from private persons to private persons the total value

of these products shall not exceed any of the following amounts:


(i) 500 euro


(ii) 450 US dollar (USD)


(iii) 1000 Singapore dollar (SGD)


(iv) 4100 Norwegian kroner (NOK)


(v) 43000 Icelandic kroner (ISK)


(vi) 900 Swiss francs (CHF)


  1. In case of products forming part of travellers’ personal luggage the total value of these products shall not exceed any of the following amounts:

(i) 1200 euro


(ii) 1100 US dollar (USD)


(iii) 2400 Singapore dollar (SGD)


(iv) 10000 Norwegian kroner (NOK)


(v) 100000 Icelandic kroner (ISK)


(vi) 2100 Swiss francs (CHF)


  1. Where the value of the products is invoiced or declared in a currency other than those mentioned in paragraphs 3 and 4 the amount equivalent to the amount expressed in the national currency of the importing Party shall be applied.

Article 21


Supporting Documents


- 17 -


The documents referred to in Article 16(8) used for the purpose of proving that products covered by an origin declaration can be considered as products originating in a Party and fulfil the other requirements of this Annex may consist of inter alia the following:


(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;


(b) documents proving the originating status of materials used, issued or made out

in a Party where these documents are used, as provided for in their domestic law;


(c) documents proving the working or processing of materials in a Party, issued or made out in a Party where these documents are used, as provided for in their domestic law;


(d) origin declarations proving the originating status of materials used, completed

in a Party; or


(e) appropriate evidence concerning working or processing undergone outside the territories of the Parties by application of Article 13, proving that the requirements of that Article have been satisfied.


Article 22


Preservation of Origin Declarations and Supporting Documents


The exporter making out an origin declaration shall keep for at least three years a copy

  1. the origin declaration in question as well as the documents referred to in

Article 16(8).


Article 23


Discrepancies and Formal Errors


  1. The discovery of slight discrepancies between the statements made in the origin declaration and those made in the documents submitted to the customs office for the purpose

of carrying out the formalities for importing the products shall not ipso facto render the origin declaration null and void if it is duly established that such document does correspond to the products submitted.


  1. Obvious formal errors such as typing errors in an origin declaration should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

- 18 -


TITLE V


ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION


Article 24


Notifications


The customs authorities of the Parties shall provide each other, through the EFTA Secretariat, with information on the composition of the authorization number for approved exporters, where established by a Party, and with the addresses of the customs authorities of the Parties responsible for verifying origin declarations.


Article 25


Verification of Origin Declarations


  1. In order to ensure the proper application of this Annex, the Parties shall assist each other, through the respective customs authorities of the Parties, to verify the authenticity of the origin declarations and the correctness of the information given in these documents.
  2. Subsequent verifications of origin declarations shall be carried out whenever the customs authority of the importing Party wants to verify the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Annex.
  3. For the purpose of implementing the provisions of paragraph 1, the customs authority

of the importing Party shall return the origin declaration, or a copy of this document, to the customs authority of the exporting Party, as the case may be, giving the reasons for the inquiry. Any documents and information obtained suggesting that the information given on the origin declaration is incorrect shall be forwarded in support of the request for verification.


  1. The verification shall be carried out by the customs authority of the exporting EFTA State concerned or the competent authority of Singapore. For this purpose, they shall have

the right to request any evidence and to carry out any inspection of the exporter's accounts or any other control considered appropriate.


  1. The customs authority of the importing Party may decide to suspend the granting of preferential tariff treatment to the products covered by the origin declaration concerned while awaiting the results of the verification. The release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

- 19 -


  1. The customs authority requesting the verification shall be informed of the results of this verification as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in a Party and fulfil the other requirements of this Annex.
  2. If there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to be able to determine the authenticity of the document in question or the origin of the products, the requesting customs authorities shall be entitled, save in exceptional circumstances, to refuse to grant preferential tariff treatment.

Article 26


Dispute Settlement


Disputes between the Parties arising in relation to the verification procedures pursuant

to Article 25, which cannot be settled between the customs authorities of the Parties, or which raise a question as to the interpretation of this Annex, shall be referred to the Sub-Committee

on Customs and Origin Matters. The Sub-Committee shall present a report to the Joint

Committee containing its conclusions.


Article 27


Origin and Classification Information


Upon request of an importer, exporter or producer, the customs authority of a Party

or the competent authority of Singapore, as the case may be, shall provide an opinion concerning the originating status and tariff classification of a product. They shall seek to answer within 90 days after having received the request.


- 20 -


Article 28


Confidentiality


All information which is by nature confidential or which is provided on a confidential basis shall be covered by the obligation of professional secrecy, in accordance with the respective laws of each Party. It shall not be disclosed by the Parties’ authorities without the express permission of the person or authority providing it.


Article 29


Penalties


Each Party shall provide for penalties to be imposed on any person who draws up or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining preferential tariff treatment.


Article 30


Free Zones


  1. An exporter in a Party shall ensure that products traded under cover of an origin declaration which in the course of transport use a free zone situated in a Party, are not substituted by other goods and do not undergo handling other than normal operations designed

to prevent their deterioration.


  1. Notwithstanding paragraph 1, when products originating in a Party are imported into a free zone under cover of an origin declaration and undergo treatment or processing, the exporter concerned may complete a new origin declaration if the treatment or processing undergone is in conformity with the provisions of this Annex.

TITLE VI FINAL PROVISIONS


Article 31


Sub-Committee on Customs and Origin Matters


- 21 -


  1. A Sub-Committee of the Joint Committee on Customs and Origin Matters is hereby established.
  2. The functions of the Sub-Committee shall be to exchange information and review the rules of origin in light of changed circumstances, such as technological advances, changes in market conditions or other international developments. Furthermore, the Sub-Committee shall prepare and co-ordinate positions, prepare amendments to the rules of origin and assist the Joint Committee regarding:

(a) general rules of origin and administrative co-operation as set out in this Annex;


(b) product-specific rules of origin set out in Appendices 2 and 3 to this Annex;


(c) other matters referred to the Sub-Committee by the Joint Committee.


  1. The Sub-Committee shall endeavour to resolve as soon as possible any dispute arising

in relation to the verification procedures, as referred to in Article 26 of this Annex.


  1. The Sub-Committee shall report to the Joint Committee. The Sub-Committee may make recommendations to the Joint Committee on matters related to its functions.
  2. The Sub-Committee shall act by consensus. The Sub-Committee shall be chaired alternatively by a representative of a Party for an agreed period of time. The chairperson shall

be elected at the first meeting of the Sub-Committee.


  1. The Sub-Committee shall meet as often as required. It may be convened by the Joint

Committee, by the chairperson of the Sub-Committee on his/her own initiative or upon request

of any Party. The venue shall alternate between Singapore and an EFTA State.


  1. A provisional agenda for each meeting shall be prepared by the chairperson in consultation with all Parties, and forwarded to the Parties, as a general rule, not later than two weeks before the meeting.

Article 32


Explanatory Notes


  1. The Parties shall within the Sub-Committee on Customs and Origin Matters elaborate and agree on “Explanatory Notes” regarding the interpretation, application and administration

of this Annex.


  1. The Parties shall implement simultaneously the agreed Explanatory Notes, in accordance with their respective internal procedures.

- 22 -


Article 33


Goods in Transit or Storage


The provisions of this Agreement may be applied to goods which comply with the provisions of this Annex and which on the date of entry into force of this Agreement are either

in transit or are in a Party or, in temporary storage in bonded warehouse under customs control or in free zones, subject to the submission to the customs authority of the importing Party, within 4 months of that date, of an origin declaration completed retrospectively by the exporter concerned after the entry into the force of the Agreement together with the documents showing that the goods have been transported directly.


APPENDIX 1 TO ANNEX I


INTRODUCTORY NOTES TO THE LIST IN APPENDIX 2


Note 1:


The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 5 of Annex I.


Note 2:


2.1 The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2.


2.2 Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in columns 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.


2.3 Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4.


2.4 Where, for an entry in the first two columns, a rule is specified in both columns 3 and

4, the exporter may opt, as an alternative, to apply either the rule set out in column 3

or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.


Note 3:


3.1 The provisions of Article 5 of Annex I concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a Party.


Example:


An engine of heading No 8407, for which the rule states that the value of the non- originating materials which may be incorporated may not exceed 40 per cent of the


- 2 -


ex-works price, is made from "other alloy steel roughly shaped by forging" of heading

No ex 7224.


If this forging has been forged in the Party concerned from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Party concerned. The value of the non-originating ingot is thus not taken into account

when adding up the value of the non-originating materials used.


3.2 The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.


3.3 Without prejudice to Note 3.2 where a rule states that "materials of any heading" may

be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "manufacture from materials of any heading, including other materials of heading No ... " means that only materials classified in the same heading as the product

of a different description than that of the product as given in column 2 of the list may be used.


3.4 When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.


Example:


The rule for yarns of heading No 5306 to 5308 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.


3.5 Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).


Example:


The rule for prepared foods of heading No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.


- 3 -


However, this does not apply to products which, although they cannot be manufactured from the particular material specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.


3.6 Where, in a rule in the list, two percentages are given for the maximum value of non- originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.


Note 4:


4.1 The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed

or otherwise processed but not spun.


4.2 The term "natural fibres" includes horsehair of heading No 0503, silk of heading Nos

5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos

5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.


4.3 The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used

to manufacture artificial, synthetic or paper fibres or yarns.


4.4 The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.


Note 5:


5.1 Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).


5.2 However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials.


The following are the basic textile materials:


- silk,


- wool,


- 4 -


- coarse animal hair,


- fine animal hair,


- horsehair,


- cotton,


- paper-making materials and paper,


- flax,


- true hemp,


- jute and other textile bast fibres,


- sisal and other textile fibres of the genus Agave,


- coconut, abaca, ramie and other vegetable textile fibres,


- synthetic man-made filaments,


- artificial man-made filaments,


- current conducting filaments,


- synthetic man-made staple fibres of polypropylene,


- synthetic man-made staple fibres of polyester,


- synthetic man-made staple fibres of polyamide,


- synthetic man-made staple fibres of polyacrylonitrile,


- synthetic man-made staple fibres of polyimide,


- synthetic man-made staple fibres of polytetrafluoroethylene,


- synthetic man-made staple fibres of polyphenylene sulphide,


- synthetic man-made staple fibres of polyvinyl chloride,


- other synthetic man-made staple fibres,


- artificial man-made staple fibres of viscose,


- other artificial man-made staple fibres,


- yarn made of polyurethane segmented with flexible segments of polyether whether

or not gimped,


- yarn made of polyurethane segmented with flexible segments of polyester whether

or not gimped,


- products of heading No 5605 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,


- other products of heading No 5605. Example:


- 5 -


A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of

the yarn. Example:

A cotton yarn of heading No 5204 made from cotton yarn of heading No 5205 and

synthetic yarn of staple fibres of heading No 5509 is a mixed yarn. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or cotton yarn that does not satisfy the origin rules

(which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the yarn.


Example:


Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.


Example:


If the tufted textile fabric concerned had been made from cotton yarn of heading No

5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.


5.3 In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped" this tolerance is 20 per cent in respect of this yarn.


5.4 In the case of products incorporating "strip consisting of a core of aluminium foil or of

a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic film", this tolerance is 30 per cent in respect of this strip.


Note 6:


6.1 In the case of those textile products which are marked in the list by a footnote referring

to this note, textile materials, with the exception of linings and interlinings, which do not satisfy the rule set out in the list in column 3 for the made-up product concerned may

be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8 per cent of the ex-works price of the product.


- 6 -


6.2 Without prejudice to Note 6.3, materials which are not classified within Chapters 50

to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.


Example:


If a rule in the list provides that for a particular textile item, such as fabrics of Chapter

60, yarn must be used, this does not prevent the use of items, such as glass beads because they are not classified within Chapters 50 to 63.


6.3 Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non- originating materials incorporated.


Note 7


7.1 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex

3403, the "specific processes" are the following:


(a) vacuum distillation;


(b) redistillation by a very thorough fractionation process;


(c) cracking;


(d) reforming;


(e) extraction by means of selective solvents;


(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;


(g) polymerization;


(h) alkylation;


(i) isomerization.


7.2 For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes" are the following:


(a) vacuum distillation;


(b) redistillation by a very thorough fractionation process;


- 7 -


(c) cracking;


(d) reforming;


(e) extraction by means of selective solvents;


(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;


(g) polymerization;


(h) alkylation;


(ij) isomerization;


(k) in respect of heavy oils falling within heading No ex 2710 only, desulphurization with hydrogen resulting in a reduction of at least 85 per cent

of the sulphur content of the products processed (ASTM D 1266-59 T

method);


(l) in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;


(m) in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than

250°C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour

or stability shall not, however, be deemed to be a specific process;


(n) in respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;


(o) in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush- discharge.


7.3 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex

3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations

do not confer origin.


- 8 -


Page 1 of 104


APPENDIX 2 TO ANNEX I


ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT

MANUFACTURED CAN OBTAIN ORIGINATING STATUS


It is therefore necessary to consult the other parts of the Agreement


Page 2 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Chapter 01

Live animals

All the animals of Chapter 1 must

be wholly obtained



Chapter 02


Meat and edible meat offal (13) Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained


0301

Live fish



- Ornamental fish


Raising from fry, including fingerlings



- Other

Manufacture in which all the

materials of Chapter 3 used must be wholly obtained

Manufacture of eels from

elvers of heading No. 0301



0302

Fish, fresh or chilled, excluding

fish fillets and other fish meat of heading No. 0304

Manufacture in which all the

materials of Chapter 3 used must be wholly obtained

Manufacture from fry (1) of

heading No. 0301



0303

Fish, frozen, excluding fish fillets

and other fish meat of heading No.

0304

Manufacture in which all the

materials of Chapter 3 used must be wholly obtained

Manufacture from fry (1) of

heading No. 0301



0304


0305


0306

Fish fillets and other fish meat

(whether or not minced), fresh, chilled or frozen


Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption


Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption:

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product, provided that the products having undergone only salting have a minimum salt content of 18%


Page 3 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- Dried products Manufacture from materials of any

heading, including other materials of heading No. 0306


- Flours, meals and pellets of crustaceans, fit for human consumption

Manufacture from materials of any heading, including other materials of heading No. 0306



- Other Manufacture in which all the

materials of Chapter 3 used must be wholly obtained


0307

Molluscs, whether in shell or not,

live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live,
fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:



- Dried products Manufacture from materials of any

heading, including other materials of heading No 0307


- Flours, meals and pellets of aquatic invertebrates, fit for human consumption

Manufacture from materials of any heading, including other materials of heading No 0307


- Other Manufacture in which all the materials of Chapter 3 used must be wholly obtained


ex Chapter 04 Dairy produce; birds' eggs; natural

honey; edible products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the

materials of Chapter 4 used must be wholly obtained


Page 4 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



0403

Buttermilk, curdled milk and

Manufacture in which:


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

- all the materials of Chapter 4

used must be wholly obtained;


- any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product


ex Chapter 05


ex 0502


Chapter 06

Products of animal origin, not elsewhere specified or included; except for:

Prepared pigs', hogs' or boars'

bristles and hair


Live trees and other plants; bulbs,

Manufacture in which all the materials of Chapter 5 used must be wholly obtained

Cleaning, disinfecting, sorting and straightening of bristles and hair


Manufacture in which:


roots and the like; cut flowers and ornamental foliage

- all the materials of Chapter 6

used must be wholly obtained;


- the value of all the materials used does not exceed 50% of the ex-works price of the product


Chapter 07


Chapter 08

Edible vegetables and certain roots and tubers


Edible fruit and nuts; peel of citrus

Manufacture in which all the materials of Chapter 7 used must be wholly obtained

Manufacture in which:


fruits or melons

- all the fruit and nuts used must be wholly obtained;

- the value of any materials of Chapter 17 used does not exceed 30% of the value of the ex-works price of the product


Page 5 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 09


0901


0902


ex 0910


Chapter 10


ex Chapter 11


ex 1106


Chapter 12


1301


1302

Coffee, tea, maté and spices;

except for:


Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion


Tea, whether or not flavoured


Mixtures of spices


Cereals


Products of the milling industry; malt; starches; inulin; wheat gluten; except for:


Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713


Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder


Lac; natural gums, resins, gum- resins and oleoresins (for example, balsams)


Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other
mucilages and thickeners, whether or not modified, derived from vegetable products:

Manufacture in which all the

materials of Chapter 9 used must be wholly obtained

Manufacture from materials of any heading


Manufacture from materials of any heading


Manufacture from materials of any heading


Manufacture in which all the materials of Chapter 10 used must be wholly obtained


Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or
fruit used must be wholly obtained


Drying and milling of leguminous vegetables of heading No 0708


Manufacture in which all the materials of Chapter 12 used must be wholly obtained


Manufacture in which the value of any materials of heading No 1301 used may not exceed 50% of the
ex-works price of the product


- Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilages and thickeners


Page 6 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- Other

Manufacture in which the value of

all the materials used does not exceed 50 % of the ex-works price of the product



Chapter 14


ex Chapter 15


1501

Vegetable plaiting materials;

vegetable products not elsewhere specified or included


Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:


Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:

Manufacture in which all the

materials of Chapter 14 used must be wholly obtained


Manufacture in which all the materials used are classified
within a heading other than that of the product


- Fats from bones or waste


- Other

Manufacture from materials of any heading except those of heading
No 0203, 0206 or 0207 or bones of heading No 0506


Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible
offal of poultry of heading No

0207



1502


Fats of bovine animals, sheep or goats, other than those of heading No 1503:


- Fats from bones or waste


- Other

Manufacture from materials of any heading except those of heading
No 0201, 0202, 0204 or 0206 or bones of heading No 0506


Manufacture in which all the materials of Chapter 2 used must be wholly obtained



1504


ex 1505


Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically

modified: Refined lanolin


Manufacture in which all the materials used are classified
within a heading other than that of the product

Manufacture from crude wool grease of heading No 1505


Page 7 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



1506

Other animal fats and oils and

their fractions, whether or not refined, but not chemically modified:


- Solid fractions


- Other

Manufacture from materials of any heading including other materials
of heading No 1506


Manufacture in which all the materials of Chapter 2 used must be wholly obtained


1507 to 1515

Vegetable oils and their fractions:



- Soya, ground nut, palm, copra,

palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption

- Solid fractions, except for that of jojoba oil


- Other

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture from other materials of headings No 1507 to 1515


Manufacture in which all the vegetable materials used must be wholly obtained



1516


Animal or vegetable fats and oils


Manufacture in which:


and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinized, whether or not refined, but not further prepared; except for:

- all the materials of Chapter 2

used must be wholly obtained;


- all the vegetable materials used must be wholly obtained. However, materials of headings No 1507, 1508, 1511 and 1513 may be used


Page 8 of 104


HS heading No


(1)


ex 1516.10 -


ex 1516.20 -

Description of product


(2)


Other animal fats and oils and their fractions, of marine mammals


Vegetable fats and oils and their fractions, of hydrogenated
castor oil, so called “opal wax”

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product



1517


Margarine; edible mixtures or


Manufacture in which:


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 No 1516

- all the materials of Chapters 2 and 4 used must be wholly obtained;

- all the vegetable materials used must be wholly obtained. However, materials of headings

1507, 1508, 1511 and 1513 may be used



Chapter 16


ex 1603.00


1604


1605


ex Chapter 17


ex 1701


Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:


Extracts and juices of meat of whale(13), fish or crustaceans, molluscs or other aquatic invertebrates


Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs


Crustaceans, molluscs or other aquatic invertebrates, prepared or preserved


Sugars and sugar confectionery;

except for:


Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured


Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product


Page 9 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



1702

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:



- Chemically-pure maltose and fructose


- Other sugars in solid form, flavoured or coloured


- Other


Manufacture from materials of any heading including other materials
of heading No 1702


Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product


Manufacture in which all the materials used must already be originating



ex 1703


1704


Molasses resulting from the extraction or refining of sugar, flavoured or coloured


Sugar confectionery (including


Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product


Manufacture in which:


white chocolate), not containing cocoa

- all the materials used are classified within a heading other than that of the product;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product



Chapter 18


Cocoa and cocoa preparations


Manufacture in which:


- all the materials used are classified within a heading other than that of the product;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product


Page 10 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



1901

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 heading No 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:


- Malt extract


- Other

Manufacture from cereals of

Chapter 10


Manufacture in which:



1902


Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

- all the materials used are classified within a heading other than that of the product;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product



- Containing 20 % or less by

weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which all the

cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained


Page 11 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- Containing more than 20 % by

weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which:

- all cereals and derivatives

(except durum wheat and its derivatives) used must be wholly obtained;


- all the materials of Chapters 2 and 3 used must be wholly obtained



1903


1904


Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or

similar forms


Prepared foods obtained by the


Manufacture from materials of any heading, except potato starch of heading No 1108


Manufacture:


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

- from materials not classified within heading No 1806;

- in which all the cereals and flour (except durum wheat and

its derivatives and Zea indurata maize) used must be wholly obtained;

- in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product



1905


ex Chapter 20


ex 2001


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


Preparations of vegetables, fruit, nuts or other parts of plants; except for:

Yams, sweet potatoes and similar edible parts of plants containing
5% or more by weight of starch, prepared or preserved by vinegar or acetic acid


Manufacture from materials of any heading, except those of Chapter
11


Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained

Manufacture in which all the materials used are classified
within a heading other than that of the product


Page 12 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex 2004 and

ex 2005


2006


2007

Potatoes in the form of flour, meal

or flakes, prepared or preserved otherwise than by vinegar or acetic acid


Vegetables, fruit, nuts, fruit-peel and other parts of plants,
preserved by sugar (drained, glacé or crystallized)


Jams, fruit jellies, marmalades,

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product


Manufacture in which:


fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

- all the materials used are classified within a heading other than that of the product;


- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product



ex 2008 -


-


-


Nuts, not containing added sugar or spirits


Peanut butter; mixtures based on cereals; palm hearts; maize
(corn)


Other except for fruit and nuts


Manufacture in which the value of the originating nuts and oil seeds
of heading No 0801, 0802 and

1202 to 1207 used exceeds 60% of the ex-works price of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which:


cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

- all the materials used are classified within a heading other than that of the product;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product


Page 13 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



2009

Fruit juices and vegetable juices

Manufacture in which:


(including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

- all the materials used are classified within a heading other than that of the product;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product



ex Chapter 21


2101


Miscellaneous edible preparations;

except for:


Extracts, essences and


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which:


concentrates, of coffee, tea, maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other coffee substitutes, and extracts, essences and concentrates thereof

- all the materials used are classified within a heading other than that of the product;

- all the chicory used must be wholly obtained



2103

Sauces and preparations therefor;

mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:



- Sauces and preparations therefor; mixed condiments and mixed seasonings


- Mustard flour and meal and prepared mustard


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

Manufacture from materials of any heading



ex 2104

Soups and broths and preparations

therefor

Manufacture from materials of any

heading, except prepared or preserved vegetables of headings No 2002 to 2005


Page 14 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



2106

Food preparations not elsewhere

Manufacture in which:


specified or included

- all the materials used are classified within a heading other than that of the product;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product



ex Chapter 22


Beverages, spirits and vinegar;


Manufacture in which:


except for:

- all the materials used are classified within a heading other than that of the product;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex works price of the product



2202


Waters, including mineral waters


Manufacture in which:


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

- all the materials used are classified within a head-ing other than that of the product;

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product;

- any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating



2207


Undenatured ethyl alcohol of an


Manufacture:


alcoholic strength by volume of 80

% vol or higher; ethyl alcohol and other spirits, denatured, of any strength

- from materials not classified within heading Nos 2207 or

2208,


- in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used

are already originating, arrack may be used up to a limit of 5 % by volume


Page 15 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



2208

Undenatured ethyl alcohol of an

Manufacture:


alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

- from materials not classified within heading No 2207 or

2208;

- in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used

are already originating, arrack may be used up to a limit of 5% by volume


ex Chapter 23


ex 2301


ex 2301.10


2301.20


ex 2303


ex 2306

Residues and waste from the food industries; prepared animal
fodder; except for:


Whale meal(13); flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption


Flours, meals and pellets, of meat or meat offal, of whale(13)


Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates


Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of
a protein content, calculated on the dry product, exceeding 40% by weight


Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3
% of olive oil

Manufacture in which all the materials used are classified
within a heading other than that of the product

Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the maize used must be wholly obtained


Manufacture in which all the olives used must be wholly obtained


Page 16 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex 2309

Preparations of a kind used in

animal feeding; except for:

Manufacture in which:



ex 2309.90


Other:

- all the cereals, sugar or molasses, meat or milk used must already be originating;


- all the materials of Chapter 3

used must be wholly obtained


- Fish solubles Manufacture in which all the materials used are classified

within a heading other than that of the product


Chapter 24


ex Chapter 25


ex 2504


ex 2515


ex 2516

Tobacco and manufactured tobacco substitutes


Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:


Natural crystalline graphite, with enriched carbon content, purified and ground


Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not
exceeding 25 cm


Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Enriching of the carbon content, purifying and grinding of crude crystalline graphite


Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm


Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm


Page 17 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex 2518


ex 2519


ex 2520


ex 2524


ex 2525


ex 2530


Chapter 26


ex Chapter 27


ex 2707


ex 2709

Calcined dolomite


Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers,
and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned
(sintered) magnesia

Plasters specially prepared for dentistry


Natural asbestos fibres


Mica powder


Earth colours, calcined or powdered

Ores, slag and ash


Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:


Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils
at a temperature of up to 250°C

(including mixtures of petroleum spirit and benzole), for use as power or heating fuels


Crude oils obtained from bituminous minerals

Calcination of dolomite not

calcined


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used


Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Manufacture from asbestos concentrate

Grinding of mica or mica waste


Calcination or grinding of earth colours

Manufacture in which all the material used are classified within a heading other than that of the product

Manufacture in which all the material used are classified within a heading other than that of the product


Operations of refining and/or one or more specific process(es)(2)


or

Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product


Destructive distillation of bituminous materials


Page 18 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



2710


2711

Petroleum oils and oils obtained

from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils
obtained from bituminous

minerals, these oils being the basic constituents of the preparations; waste oils


Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one

or more specific process(es) (3)


or
Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product


Operations of refining and/or one or more specific process(es) (3)



or

Other operations in which all the materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product


2712

Petroleum jelly; paraffin wax,

microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

Operations of refining and/or one

or more specific process(es) (3)


or


Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product


Page 19 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



2713

Petroleum coke, petroleum

bitumen and other residues of petroleum oils or of oils obtained from bituminous materials

Operations of refining and/or one

or more specific process(es) (2)


or
Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product



2714

Bitumen and asphalt, natural;

bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Operations of refining and/or one

or more specific process(es) (2)


or

Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product



2715

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)

Operations of refining and/or one

or more specific process(es) (2)


or


Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product


Page 20 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 28

Inorganic chemicals; organic or

inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product



ex 2805

"Mischmetall" Manufacture by electrolytic or

thermal treatment in which the value of all the materials used does not exceed 50 % of the ex- works price of the product


ex 2811


ex 2833


ex 2840


ex Chapter 29

Sulphur trioxide


Aluminium sulphate


Sodium perborate


Organic chemicals; except for:

Manufacture from sulphur dioxide


Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product


Manufacture from disodium tetraborate pentahydrate


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex- works price of the product

Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 21 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex 2901

Acyclic hydrocarbons for use as

power or heating fuels

Operations of refining and/or one

or more specific process(es) (2)


or


Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product



ex 2902 Cyclanes and cyclenes (other than

azulenes), benzene, toluene, xylenes, for use as power or heating fuels

Operations of refining and/or one

or more specific process(es) (2)


or


Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50% of the ex- works price of the product



ex 2905

Metal alcoholates of alcohols of

this heading and of ethanol

Manufacture from materials of any

heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 22 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



2915


2917

Saturated acyclic monocarboxylic

acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any

heading. However, the value of all the materials of headings Nos
2915 and 2916 used may not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


2921

Amine-function compounds Manufacture from materials of any heading


ex 2932 -


-

Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives


Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20% of the
ex-works price of the product


Manufacture from materials of any heading

Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 23 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



2933


2934


ex Chapter 30


3002

Heterocyclic compounds with

nitrogen hetero-atom(s) only


Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds


Pharmaceutical products; except for:


Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms
(excluding yeasts) and similar products:

Manufacture from materials of any

heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed
20% of the ex-works price of the product

Manufacture from materials of any heading. However, the value of all the materials of heading Nos
2932, 2933 and 2934 used may not exceed 20% of the ex-works price of the product

Manufacture in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product.


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product



- Products consisting of two or

more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for

retail sale

Manufacture from materials of any

heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product


Page 24 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- Other:


- - Human blood


- - Animal blood prepared for therapeutic or prophylactic uses


- - Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins


- - Haemoglobin, blood

globulins and serum globulins

Manufacture from materials of any heading, including other materials of heading No 3002. The
materials of this description may also be used, provided their value does not exceed 20% of the ex- works price of the product


Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be
used, provided their value does not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be
used, provided their value does not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading No 3002. The
materials of this description may also be used, provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Page 25 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)




3003 and

3004

- - Other


Medicaments (excluding goods of heading No 3002, 3005 or 3006):

Manufacture from materials of any

heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product



- Obtained from amikacin of

heading No 2941


- Other

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20% of the ex works price of the product


Manufacture in which:

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product


Manufacture in which the


- all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20%

of the ex-works price of the product;

- the value of all the materials used does not exceed 50% of the ex-works price of the product

value of all the materials used does not exceed 50 % of the ex–works price of the product



ex 3006


Waste pharmaceuticals specified in note 4 (k) to this Chapter


The origin of the product in its original classification shall be retained



ex Chapter 31

Fertilizers; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product


Page 26 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex 3105

Mineral or chemical fertilizers

Manufacture in which: Manufacture in which the


containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter,

in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:

- all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product;

value of all the materials used does not exceed 50 % of the ex–works price of the product


- sodium nitrate

- calcium cyanamide

- potassium sulphate

- magnesium potassium sulphate


- the value of all the materials used does not exceed 50% of the ex-works price of the product



ex Chapter 32


ex 3201


3203


Tanning or dyeing extracts;

tannins and their derivatives; dyes, pigments and other coloring
matter; paints and varnishes; putty and other mastics; inks; except
for:


Tannins and their salts, ethers, esters and other derivatives


Coloring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin:


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product


Manufacture from tanning extracts of vegetable origin


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 27 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- Pigments of vegetable origin for

colouring egg and chicken with a basis of flower and chili oleoresins

- Other

Manufacture from oleoresins


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex–works price of the product



3204 to 3206

Synthetic organic colouring

matter, colour lakes; preparations and other colouring matter

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the ex–works price of the product



ex Chapter 33

Essential oils and resinoids;

perfumery, cosmetic or toilet preparations, except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product


Page 28 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3301


ex Chapter 34

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


Soap, organic surface-active agents, washing preparations, artificial waxes, prepared waxes,
polishing or scouring preparations, candles and similar articles, modeling pastes, “dental waxes” and dental preparations with a
basis of plaster, except for:

Manufacture from materials of any

heading, including materials of a different “group”(4) in this heading. However, materials classified within the same group may be used provided their value does not exceed 20% of the ex- works price of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not 50 % of the
ex–works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product



ex 3403

Lubricating preparations

containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70% by weight

Operations of refining and/or one

or more specific process(es)(2)


or
Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product


Page 29 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3404

Artificial waxes and prepared

waxes:

- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax



- Other

Manufacture from materials of any

heading, except:

Manufacture in which the

value of all the materials used



- hydrogenated oils having the character of waxes of heading No 1516;

- fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;

- materials of heading No 3404

does not exceed 50 % of the ex-works price of the product



ex Chapter 35


Albuminoidal substances;

modified starches; glues; enzymes;

except for:


However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Page 30 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3505

Dextrins and other modified

starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:


- Starch ethers and esters Manufacture from materials of any heading, including other materials

of heading No 3505

Manufacture in which the value of all the materials used does not 50 % of the ex-
works price of the product



- Other Manufacture from materials of any

heading, except those of heading

No 1108

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product



3507

Enzymes; prepared enzymes not

elsewhere specified or included

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product



Chapter 36

Explosives; pyrotechnic products;

pyrophoric alloys; certain combustible preparations

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the ex–works price of the product



ex Chapter 37

Photographic or cinematographic

goods; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 31 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3701

Photographic plates and film in

the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:


- Instant print film for color photography in packs

Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30% of the ex–works price of the product

Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


- Other Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702.

However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



3702


3704

Photographic film in rolls,

sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed

Photographic plates, film paper, paperboard and textiles, exposed but not developed

Manufacture in which all the

materials used are classified within a heading other than heading No 3701 or 3702


Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 32 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 38

Miscellaneous chemical products;

except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



ex 3801 -

Colloidal graphite in suspension

in oil and semi-colloidal graphite; carbonaceous pastes for electrodes

Manufacture in which the value of

all the materials used does not exceed 50% of the ex-works price of the product



- Graphite in paste form, being a

mixture of more than 30% by weight of graphite with mineral oils

Manufacture in which the value of

all the materials of heading No

3403 used does not exceed 20% of the ex-works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



ex 3803


ex 3805


ex 3806


ex 3807

Refined tall oil


Spirits of sulphate turpentine, purified


Ester gums


Wood pitch (wood tar pitch)

Refining of crude tall oil


Purification by distillation or refining of raw spirits of sulphate turpentine


Manufacture from resin acids


Distillation of wood tar

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 33 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3808


3809


3810


3811

Insecticides, rodenticides,

fungicides, herbicides, anti- sprouting products and plant- growth regulators, disinfectants and similar products, put up in
forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)


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

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

Manufacture in which the value of

all the materials used does not exceed 50% of the ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals

Manufacture in which the value of all the materials of heading No
3811 used does not exceed 50% of the ex-works price of the product



- Other Manufacture in which the value of

all the materials used does not exceed 50% of the ex-works price of the product


Page 34 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3812


3813


3814


3818


3820


3822

Prepared rubber accelerators;

compound plasticizers for rubber

or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics


Preparations and charges for fire- extinguishers; charged fire- extinguishing grenades


Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers


Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical

compounds doped for use in electronics


Anti-freezing preparations and prepared de-icing fluids


Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading 3002 or
3006; certified reference materials

Manufacture in which the value of

all the materials used does not exceed 50% of the ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


Page 35 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3823

Industrial monocarboxylic fatty

acids; acid oils from refining;

industrial fatty alcohols:



- Industrial monocarboxylic fatty acids, acid oils from refining


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



- Industrial fatty alcohols Manufacture from materials of any

heading including other materials of heading No 3823


3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries
(including those consisting of mixtures of natural products), not elsewhere specified or included



- The following of this heading:


Prepared binders for foundry moulds or cores based on natural resinous products

Naphthenic acids, their water insoluble salts and their esters


Sorbitol other than that of heading No 2905

Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of

ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



Ion exchangers


Getters for vacuum tubes


Page 36 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Alkaline iron oxide for the

purification of gas


Ammoniacal gas liquors and spent oxide produced in coal gas purification

Sulphonaphthenic acids, their water insoluble salts and their esters

Fusel oil and Dippel's oil


Mixtures of salts having different anions

Copying pastes with a basis of gelatin, whether or not on a paper or textile backing


- Other


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


3901

Polymers of ethylene, in primary forms:

Manufacture in which:

Manufacture in which the value of all the materials used


- Addition homopoly-merization products in which a single monomer contributes more than

99% by weight to the total polymer content

- the value of all the materials used does not exceed 50% of the ex-works price of the product;

- the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product (5)

does not exceed 50% of the

ex-works price of the product


- Other Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may

be used, provided their value does not exceed 20% of the ex-works price of the product (5)

Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



3902 to 3906

Polymers of propylene or other

olefins; Polymers of styrene; Polymers of vinyl chloride or of other halogenated olefins; Polymers of vinyl acetate or other vinyl esters; Acrylic polymers; all in primary forms

Manufacture in which all the

materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may
be used, provided their value does not exceed 20% of the ex-works price of the product (5)

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 37 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3907

Polyacetals, other polyethers and

epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms


- Copolymer, made from polycarbonate and acrylonitrile- butadiene-styrene copolymer

(ABS)

Manufacture in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product(5)



- Polyester


- Other

Manufacture in which all the

materials used are classified within a Chapter other than
Chapter 39. However, materials of Chapter 39 may be used, provided their value does not exceed 20%
of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-
(bisphenol A)

Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may
be used, provided their value does not exceed 20% of the ex-works price of the product(5)

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 38 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3908 to 3911


3912


3913 to 3914


3915

Polyamides; Amino-resins,

phenolic resins and polyurethanes; Silicones; Petroleum resins, coumumarone-inede resins, polyterpenes, polysulphides, polysulphones and other products; all in primary forms


Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms


Natural polymers and modified natural polymers not elsewhere specified or included; Ion- exchangers based on polymers of heading Nos. 3901 to 3913, in primary forms


Waste, parings and scrap, of plastic

Manufacture in which all the

materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may
be used, provided their value does not exceed 20% of the ex-works price of the product(5)

Manufacture in which the value of any materials classified in the
same heading as the product does not exceed 20% of the ex-works price of the product


Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may
be used, provided their value does not exceed 20% of the ex-works price of the product(5)

Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may
be used, provided their value does not exceed 20% of the ex-works price of the product(5)

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 39 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



3916 to 3921

Semi-manufactures and articles of

plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex
3921, for which the rules are set out below:


- Flat products, further worked than only surface-worked or cut into forms other than

rectangular (including square); other products, further worked than only surface-worked

Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may
be used, provided their value does not exceed 50% of the ex-works price of the product(5)

Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product



- Other:


- - Addition

homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content


- - Other

Manufacture in which:

- the value of all the materials used does not exceed 50% of the ex-works price of the product;

- the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product(5)

Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may
be used, provided their value does not exceed 20% of the ex-works price of the product(5)

Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 40 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex 3916 and

Profile shapes and tubes

Manufacture in which:

Manufacture in which the


ex 3917

- the value of all the materials used does not exceed 50% of the ex-works price of the product;

- the value of any materials classified within the same heading as the product does not exceed 20% of the ex-works price of the product

value of all the materials used does not exceed 50 % of the
ex-works price of the product



ex 3920 -


Ionomer sheet or film


Manufacture from a thermoplastic partial salt which is a copolymer
of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product



- Sheets of regenerated cellulose,

polyamides or polyethylene

Manufacture in which the value of

any materials classified in the same heading as the product does not exceed 20% of the ex-works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product


ex 3921

Foils of plastic, metallized Manufacture from highly transparent polyester foils with a thickness of less than 23 micron(6)

Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product



3922 to 3925


3926

Articles of plastics


Other articles of plastics and articles of other materials of headings Nos. 39.01 to 39.14

Manufacture in which the value of

all the materials used does not exceed 50% of the ex-works price of the product

Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product



ex Chapter 40

Rubber and articles thereof;

except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product



ex 4001 Laminated slabs of crepe rubber for shoes


Lamination of sheets of natural rubber


Page 41 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex 4002

Latex Manufacture in which the value of

all the materials used does not exceed 40% of the ex-works price of the product


4005


4012

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip


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

Manufacture in which the value of all the materials used, except natural rubber, does not exceed
50% of the ex-works price of the product



- Retreaded pneumatic, solid or

cushion tyres, of rubber


- Other

Retreading of used tyres


Manufacture from materials of any heading, except those of heading No 4011 or 4012



ex 4017


Articles of hard rubber Manufacture from hard rubber



ex Chapter 41

Raw hides and skins (other than

furskins) and leather; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product



ex 4102


4104


4105

Raw skins of sheep or lambs,

without wool on


Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not
further prepared


Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

Removal of wool from sheep or

lamb skins, with wool on


Retanning of pre-tanned leather


or


Manufacture in which all the materials used are classified
within a heading other than that of the product

Retanning of pre-tanned leather


or


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Page 42 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



4106


4107 and

4112


4113

Tanned or crust hides and skins of

other animals, without wool or hair on, whether or not split, but not further prepared


Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals or of sheep or lamb, without wool or hair on, whether or not split, other than leather of heading 4114

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or
hair on, whether or not split, other than leather of heading 4114

Retanning of pre-tanned leather


or


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture from materials of any heading, except headings 4104 to
4113


Manufacture from materials of any heading, except headings 4104 to
4113

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product



ex 4114


Chapter 42


ex Chapter 43


ex 4302

Patent leather and patent

laminated leather; metallised leather


Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)


Furskins and artificial fur;

manufactures thereof; except for:


Tanned or dressed furskins, assembled:

Manufacture from materials of

headings 4104 to 4106, 4112 or

4113, provided that their total value does not exceed 50 % of the ex–woks price of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


- Plates, crosses and similar forms

Bleaching or dyeing, in addition to cutting and assembly of non- assembled tanned or dressed furskins



- Other Manufacture from non-assembled, tanned or dressed furskins


Page 43 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



4303


ex Chapter 44


ex 4403


ex 4407


ex 4408


ex 4409

Articles of apparel, clothing

accessories and other articles of furskin


Wood and articles of wood; wood charcoal; except for:


Wood roughly squared


Wood sawn or chipped lengthwise, sliced or peeled, of a
thickness exceeding 6 mm, planed, sanded or end-jointed


Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise,
sliced or peeled of a thickness not exceeding 6 mm, planed, sanded
or end-jointed


Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or end- jointed:

Manufacture from non-assembled

tanned or dressed furskins of heading No 4302


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down


Planing, sanding or end-jointing


Splicing, planing, sanding or end- jointing



- Sanded or end-jointed Sanding or end-jointing


- Beadings and mouldings Beading or moulding



ex 4410 to ex

4413


ex 4415


Beadings and mouldings, including moulded skirting and other moulded boards


Packing cases, boxes, crates, drums and similar packings, of wood


Beading or moulding


Manufacture from boards not cut to size


ex 4416 Casks, barrels, vats, tubs and other coopers' products and parts

thereof, of wood

Manufacture from riven staves, not further worked than sawn on the two principal surfaces


Page 44 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex 4418 -

Builders' joinery and carpentry

of wood

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used



- Beadings and mouldings Beading or moulding


4420


ex 4421


ex Chapter 45

Wood marquetry and inlaid wood;

caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94


Match splints; wooden pegs or pins for footwear


Cork and articles of cork; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture from wood of any heading, except drawn wood of heading No 4409


Manufacture in which all the materials used are classified
within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the ex–works price of the product



4503


Articles of natural cork Manufacture from cork of heading

No 4501



Chapter 46


Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork


Manufacture in which all the materials used are classified
within a heading other than that of the product



Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered

(waste and scrap) paper or paperboard


Manufacture in which all the materials used are classified
within a heading other than that of the product


Page 45 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 48


4810


ex 4811


4816

Paper and paperboard; articles of

paper pulp, of paper or of paperboard; except for:


Paper and paperboard, coated on one or both sides with kaolin
(China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size


Paper and paperboard, ruled, lined or squared only


Carbon paper, self-copy paper and other copying or transfer papers
(other than those of heading No

4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture from paper-making materials of Chapter 47


Manufacture from paper-making materials of Chapter 47


Manufacture in which all the materials used are classified within a heading other than heading No 4809



ex 4818

Toilet paper Manufacture from paper-making

materials of Chapter 47



ex 4823


ex Chapter 49


Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape


Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:


Manufacture from paper-making materials of Chapter 47


Manufacture in which all the materials used are classified
within a heading other than that of the product



  1. Printed or illustrated postcards;

printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

Manufacture from materials not

classified within heading No 4909

or 4911


Page 46 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 50

Silk; except for: Manufacture in which all the

materials used are classified

within a heading other than that of the product


ex 5003


5004 to ex

5006

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed

Silk yarn and yarn spun from silk waste

Carding or combing of silk waste


Manufacture from (7) :


- raw silk or silk waste carded or combed or otherwise prepared for spinning,

- other natural fibres not carded or combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or


- paper-making materials



  1. Woven fabrics of silk or of silk waste:

Manufacture from yarn (7)

or


Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product


Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


Page 47 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 51


5106 to 5110

Wool, fine or coarse animal hair;

horsehair yarn and woven fabric;

except for:


Yarn of wool, of fine or coarse animal hair or of horsehair

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture from (7) :


- raw silk or silk waste carded or combed or otherwise prepared for spinning,


- natural fibres not carded or combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials


Page 48 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5111 to 5112

Woven fabrics of wool, of fine or

Manufacture from yarn (7)

Manufacture by dyeing


coarse animal hair or of horsehair: or


Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not

exceed 50 % of the ex-works price of the product

accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or


Manufacture by coating / flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance
treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product



  1. Woven fabrics of fine or coarse

animal hair or of horsehair:

Manufacture from yarn (7)


or


Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product

Manufacture by dyeing

accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


Page 49 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 52

Cotton; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product



5204 to 5207


Yarn and thread of cotton Manufacture from (7):


- raw silk or silk waste carded or combed or otherwise prepared for spinning,

- natural fibres not carded or combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials



5208 to 5212


Woven fabrics of cotton:


Manufacture from yarn (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product


Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or


Manufacture by coating / flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance
treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


Page 50 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 53


5306 to 5308

Other vegetable textile fibers;

paper yarn and woven fabrics of paper yarn; except for:


Yarn of other vegetable textile fibres; paper yarn

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture from (7):


- raw silk or silk waste carded or combed or otherwise prepared for spinning,

- natural fibres not carded or combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials



5309


Woven fabrics of flax: Manufacture from yarn (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not

exceed 50 % of the ex-works price of the product


Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


5310 to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

Manufacture from yarn (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product


Page 51 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5401 to 5406

Yarn, monofilament and thread of

man-made filaments

Manufacture from (7):


- raw silk or silk waste carded or combed or otherwise prepared for spinning,

- natural fibres not carded or combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials


5407 and

5408

Woven fabrics of man-made

filament yarn:

- Incorporating rubber thread Manufacture from single yarn (7)


Page 52 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Printing accompanied by at

least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed

50 % of the ex-works price of the product

- Other Manufacture from (7): Manufacture by dyeing


- coir yarn,

- natural fibres,

- man-made staple fibres not carded or combed or otherwise prepared for spinning,


- chemical materials or textile pulp, or

- paper

accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product



or

Manufacture by coating / flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance

treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or


Page 53 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)




5501 to 5507


Man-made staple fibres Manufacture from chemical materials or textile pulp

Printing accompanied by at

least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product


5508 to 5511

Yarn and sewing thread of man- made staple fibres

Manufacture from (7):



5512 to 5516


Woven fabrics of man-made staple fibres:
- Incorporating rubber thread

- raw silk or silk waste carded or combed or otherwise prepared for spinning,

- natural fibres not carded or combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials


Manufacture from single yarn (7)


Page 54 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Manufacture by coating /

flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or



- Other Manufacture from (7):

- coir yarn,

- natural fibres,


- man-made staple fibres not carded or combed or otherwise prepared for spinning,


- chemical materials or textile pulp, or

- paper

Printing accompanied by at

least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product
Manufacture by dyeing

accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product



or


Page 55 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Manufacture by coating /

flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product



ex Chapter 56


Wadding, felt and non-wovens;

special yarns; twine, cordage,


Manufacture from (7):

or


Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product



5602

ropes and cables and articles thereof; except for:


Felt, whether or not impregnated, coated, covered or laminated:

- coir yarn,
- natural fibres,

- chemical materials or textile pulp, or
- paper-making materials



- Needleloom felt

Manufacture from (7):


- natural fibres,

- nylon staples fibres of heading

Nos. 5501 or 5503,

- chemical materials or textile pulp


Page 56 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



However:


- polypropylene filament of heading No 5402,

- polypropylene fibres of heading

Nos 5503 or 5506 or


- polypropylene filament tow of heading No 5501,

may be used


- Other Manufacture from (7):



5604


Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or
5405, impregnated, coated, covered or sheathed with rubber or plastics:


- natural fibres,

- nylon staples fibres of heading

Nos. 5501 or 5503

- man-made staple fibres made from casein, or

- chemical materials or textile pulp


- Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered



- Other Manufacture from (7):

- natural fibres not carded or combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials


5605

Metallized yarn, whether or not

Manufacture from (7):


gimped, being textile yarn, or strip or the like of heading No 5404 or

5405, combined with metal in the form of thread, strip or powder or covered with metal

- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning,


- chemical materials or textile pulp, or

- paper-making materials


Page 57 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5606

Gimped yarn, and strip and the

Manufacture from (7):


like of heading No 5404 or 5405 , gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn

(including flock chenille yarn);

loop wale-yarn


- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning,


- chemical materials or textile pulp, or

- paper-making materials



Chapter 57

Carpets and other textile floor

coverings:


- Of needleloom felt: Manufacture from (7):

- natural fibres,

- nylon filament yarn of heading

No. 5402,

- nylon staple fibres of heading

No 5501 or 5503, or

- chemical materials or textile pulp

However:

- polypropylene filament of heading No 5402,

- polypropylene fibres of heading

No 5503 or 5506 or


- polypropylene filament tow of heading No 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not

exceed 40% of the ex-works price of the product


Jute fabric may be used as a backing for carpets of needleloom felt


Page 58 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- Other felt Manufacture from (7):

- natural fibres not carded or combed or otherwise prepared for spinning,

- nylon filament yarn of heading

No 5402,

- nylon staple fibres of heading

No 5501 or 5503, or

- chemical materials or textile pulp

However:

- polypropylene filament of heading No 5402,

- polypropylene fibres of heading

No 5503 or 5506, or


- polypropylene filament tow of heading No 5501,



- Other:

of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not
exceed 40% of the ex-works price of the product


- - of polyester or acrylic fibres

Manufacture from (7):


- coir or jute yarn,

- natural fibres,

- nylon filament yarn of heading

No 5402,

- nylon staple fibres of heading

No 5501 or 5503, or

- chemical materials or textile pulp


Page 59 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



However:


- polypropylene filament of heading No 5402,

- polypropylene fibres of heading

No 5503 or 5506, or


- polypropylene filament tow of heading No 5501,



- - Other


of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not
exceed 40% of the ex-works price of the product


Jute fabric may be used as a backing for carpets of polyester or acrylic fibres

Manufacture from (7):


- coir or jute yarn,

- synthetic or artificial filament yarn,

- natural fibres, or

- man-made staple fibres not carded or combed or otherwise processed for spinning



5801


Woven pile fabrics and chenille fabrics, other than fabrics of heading No. 5802 or 5806

Jute fabric may be used as a

backing for other carpets


- Combined with rubber thread

Manufacture from single yarn (7)

Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or


Page 60 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



For cotton fabrics classified

in this heading: Manufacture from cotton yarn and printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)



- Other


Manufacture from (7):

or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product
Manufacture by dyeing


- natural fibres, or

- chemical materials or textile pulp

accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


Page 61 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



or

For cotton fabrics classified in this heading: Manufacture from cotton yarn and printing accompanied by at least two

preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)


or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed

50 % of the ex-works price of the product


Page 62 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5802 to 5803

Terry towelling and similar woven

terry fabrics, other than narrow fabrics of heading No 5806; tufted textile fabrics, other than products of heading No 5703; gauze, other than narrow fabrics of heading No
5806:



- Combined with rubber thread


Manufacture from single yarn (7)


Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or

For cotton fabrics classified in this heading: Manufacture from cotton yarn and printing accompanied by at least two

preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)


or


Page 63 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)




- Other


Manufacture from:

Printing accompanied by at

least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product
Manufacture by dyeing



- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning, or


- chemical materials or textile pulp

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not

exceed 50 % of the ex-works price of the product

accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or


For cotton fabrics classified in this heading: Manufacture from cotton yarn and printing accompanied by at least two

preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)


or


Page 64 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)




5804


Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to
60.06:

Printing accompanied by at

least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product


- Combined with rubber thread Manufacture from single yarn (7)


- Other Manufacture from (7):

- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning, or


- chemical materials or textile pulp

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not

exceed 50 % of the ex-works price of the product


Page 65 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5805


5806

Hand-woven tapestries of the

types gobelins, flanders, aubusson, beauvais and the like, and needle- worked tapestries (for example, petit point, cross stitch), whether
or not made up

Narrow-woven fabrics, other than goods of heading No. 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

Manufacture in which all the

materials used are classified

within a heading other than that of the product



- Combined with rubber thread

Manufacture from single yarn (7)



- Other Manufacture from (7):

For cotton fabrics classified

in this heading: Manufacture from cotton yarn and printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)



- natural fibres, or

- chemical materials or textile pulp

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not

exceed 50 % of the ex-works price of the product


Page 66 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5807 to 5809

Labels, badges and similar articles

of textile materials, in the piece, in strips or cut to shape or size, not embroidered; Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles; Woven fabrics of metal thread and woven fabrics of metallized yarn
of heading No 5605, of a kind used in apparel, as furnishing fabrics or of similar purposes, not elsewhere specified or included:



- Combined with rubber thread Manufacture from single yarn (7)


- Other Manufacture from (7):

- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning, or


- chemical materials or textile pulp

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not

exceed 50 % of the ex-works price of the product


Page 67 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5810

Embroidery in the piece, in strips

or in motifs

Manufacture in which:



5811


Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No. 5810:

- all the materials used are classified within a heading other than that of the product;

- the value of all the materials used does not exceed 50% of the ex-works price of the product


- Combined with rubber thread Manufacture from single yarn (7)


- Other Manufacture from (7):

- natural fibres, or

- chemical materials or textile pulp

or


Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not

exceed 50 % of the ex-works price of the product


Page 68 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5901

Textile fabrics coated with gum or

amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of
a kind used for hat foundations

Manufacture from yarn

Manufacture by coating /

flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product



5902

Tyre cord fabric of high tenacity

yarn of nylon or other polyamides, polyesters or viscose rayon

Manufacture from chemical

materials or textile pulp

Manufacture by coating /

flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product



  1. Textile fabrics impregnated,

coated, covered or laminated with plastics, other than those of heading No 5902

Manufacture from yarn

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product

Manufacture by coating /

flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


Page 69 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5904


5905

Linoleum, whether or not cut to

shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape


Textile wall coverings:

Manufacture from yarn (7)


- Impregnated, coated, covered or laminated with rubber, plastics

or other materials


- Other

Manufacture from yarn


Manufacture from (7):


- coir yarn,

- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning, or


- chemical materials or textile pulp

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not

exceed 50 % of the ex-works price of the product


Page 70 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5906

Rubberized textile fabrics, other

than those of heading No 5902:

Manufacture by coating /

flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product



- Knitted or crocheted fabrics Manufacture from:

- natural fibres,

- man-made staple fibres not

- chemical materials or textile pulp



- Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materials


Manufacture from chemical materials


- Other Manufacture from yarn


5907

Textile fabrics otherwise

impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or
the like

Manufacture from yarn

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product

Manufacture by coating /

flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


Page 71 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



5908

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:



- Incandescent gas mantles,

impregnated

Manufacture from tubular knitted

gas mantle fabric



- Other Manufacture in which all the materials used are classified

within a heading other than that of the product


5909 to 5911

Textile articles of a kind suitable

for industrial use:



- Polishing discs or rings other than of felt of heading No 5911


- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless

with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911


Manufacture from yarn or waste fabrics or rags of heading No
6310


Manufacture from (7):

- coir yarn,

- the following materials:

- yarn of polytetra- fluoroethylene, (8)

- yarn, multiple, of polyamide, coated impregnated or

covered with a phenolic resin,


- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,


- monofilaments of polytetrafluoroethylene, (8)

- yarn of synthetic textile fibres of poly-p-phenylene terephthalamide,


5911

Manufacture by coating / flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance
treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


Page 72 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- glass fibre yarn, coated with

phenol resin and gimped with acrylic yarn, (8)

- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4 – cyclohexanediethanol and isophthalic acid,

- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning, or

- chemical materials or textile pulp

- monofilaments of polyamide of heading No. 5404


- Other

Manufacture from (7):

5911


- coir yarn,

- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning, or


- chemical materials or textile pulp

Manufacture by coating / flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance
treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


Page 73 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Chapter 60

Knitted or crocheted fabrics Manufacture from yarn

Manufacture by dyeing

accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or

Manufacture by coating / flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance
treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product


or


Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product


Page 74 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Chapter 61


Chapter 62


ex Chapter 63


6310

Articles of apparel and clothing

accessories knitted or crocheted:


Articles of apparel and clothing accessories, not knitted or crocheted


Other made-up textile articles; sets; worn clothing and worn textile articles; rags, except for :


Used or new rags, scrap twine, cordage, rope and cables and worn out of articles of twine, cordage, rope or cables, of textile materials

Manufacture in which all the

materials used are classified

within a Chapter other than that of the product, provided that the
value of the non-originating fabric used does not exceed 50 % of the ex-works price of the product (12)


Manufacture in which all the materials used are classified
within a Chapter other than that of the product, provided that the
value of the non-originating fabric used does not exceed 50 % of the ex-works price of the product (12)


Manufacture in which all the materials used are classified
within a Chapter other than that of the product, provided that the
value of the non-originating fabric used does not exceed 50 % of the ex-works price of the product (12)


Manufacture in which all the materials used are wholly obtained



  1. Waterproof footwear with outer

soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

Manufacture from materials of any

heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406


Page 75 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



6402

Footwear with outher soles and

Manufacture in which:


uppers of rubber or plastics


- all the materials used are classified within a heading other than that of the product, except uppers or parts thereof, other than stiffeners, of heading No

6406;

- the value of all the materials used does not exceed 60% of the ex-works price of the product



6403


6404


Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather


Footwear with outer soles of rubber, plasticsof leather or


Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406


Manufacture in which:


composition leather and uppers of textile materials

- all the materials used are

classified within a heading other than that of the product, except uppers or parts thereof, other than stiffeners, of heading No

6406;

- the value of all the materials used does not exceed 60% of the ex-works price of the product



6405


Other footwear Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406


Page 76 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



6406


ex Chapter 65


6503

Parts of footwear (including

uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Headgear and parts thereof, except for:


Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture from yarn or textile fibres (9)



Chapter 66

Umbrellas, sun umbrellas, walking- Manufacture in which all the


sticks, seat-sticks, whips, riding- crops and parts thereof

materials used are classified

within a heading other than that of the product



Chapter 67


ex Chapter 68


ex 6803


ex 6812


ex 6814


Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair


Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:


Articles of slate or of agglomerated slate


Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate


Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product.


Manufacture from worked slate


Manufacture from materials of any heading


Manufacture from worked mica

(including agglomerated or reconstituted mica)


Page 77 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Chapter 69


ex Chapter 70

Ceramic products Manufacture in which all the

materials used are classified

within a heading other than that of the product


Glass and glassware; except for: Manufacture in which all the materials used are classified

within a heading other than that of the product



ex 7003

ex 7004 and ex 7005


7006


Glass with a non-reflecting layer


Glass of heading No 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or
otherwise worked, but not framed or fitted with other materials:


Manufacture from materials of heading No 7001



- Glass plate substrate coated

with dielectric thin film, semi- conductor grade, in accordance with SEMII standards (10)


- Other

Manufacture from non-coated

glass plate substrate of heading No

7006


Manufacture from materials of heading No 7001



7007


7008


7009


7010


Safety glass, consisting of toughened (tempered) or laminated glass


Multiple-walled insulating units of glass


Glass mirrors; whether or not framed, including rear-view mirrors

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures,
of glass


Manufacture from materials of heading No 7001


Manufacture from materials of heading No 7001


Manufacture from materials of heading No 7001


Manufacture in which all the materials used are classified
within a heading other than that of the product

or


Cutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex-works price of the product


Page 78 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



7013

Glassware of a kind used for table,

kitchen, toilet, office, indoor decoration or similar purposes
(other than that of heading No

7010 or 7018)

Manufacture in which all the

materials used are classified

within a heading other than that of the product


or



Cutting of glassware, provided the

value of the uncut glassware does not exceed 50% of the ex-works price of the product


or


Hand-decoration (with the

exception of silk-screen printing) of hand-blown glassware, provided the value of the hand- blown glassware does not exceed

50% of the ex-works price of the product


ex 7019 -

Articles (other than yarn) of

glass fibres

Manufacture from:


- uncoloured slivers, rovings, yarn or chopped strands, or

- glass wool


ex Chapter 71


ex 7101


ex 7102

ex 7103 and ex 7104

Natural or cultured pearls,

precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:

Natural or cultured pearls, graded and temporarily strung for convenience of transport


Worked precious or semi-precious stones (natural, synthetic or reconstructed)

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


Manufacture from unworked precious or semi-precious stones


Page 79 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



7106, 7108

and 7110

Precious metals


- Unwrought


- Semi-manufactured or in powder form

Manufacture from materials not classified within heading No 7106,
7108 or 7110


or
Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110


or
Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals


Manufacture from unwrought precious metals



ex 7107,

ex 7109 and ex 7111

Metals clad with precious metals,

semi-manufactured

Manufacture from metals clad

with precious metals, unwrought


7117


ex Chapter 72

Imitation jewellery Manufacture in which all the materials used are classified

within a heading other than that of the product

or

Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50% of the ex- works price of the product.


Iron and steel; except for: Manufacture in which all the materials used are classified

within a heading other than that of the product



7207

Semi-finished products of iron or

non-alloy steel

Manufacture from materials of

heading No 7201, 7202, 7203,

7204 or 7205


Page 80 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



7208 to 7216

Flat-rolled products, bars and

rods, angles, shapes and sections of iron or non-alloy steel

Manufacture from ingots, other

primary forms or semi-finished products of heading No 7206 or
7207



7217

Wire of iron or non-alloy steel Manufacture from semi-finished

materials of heading No 7207



ex 7218, 7219 to

7222

Semi-finished products, flat-rolled

products, bars and rods, angles, shapes and sections of stainless steel

Manufacture from ingots or other

primary forms of heading No 7218



7223


ex 7224


Wire of stainless steel Manufacture from semi-finished materials of heading No 7218


Semi-finished products Manufacture from ingots or other primary forms of heading No

7206, 7218 or 7224



7225 to 7228

Flat-rolled products, hot-rolled

bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel;
hollow drill bars and rods, of alloy or non-alloy steel

Manufacture from ingots, other

primary forms or semi-finished products of heading No 7206,
7207, 7218 or 7224



7229

Wire of other alloy steel Manufacture from semi-finished

materials of heading No 7224



ex Chapter 73


Articles of iron or steel; except for:


Manufacture in which all the materials used are classified
within a heading other than that of the product



ex 7301


Sheet piling Manufacture from materials of heading No 7206



  1. Railway or tramway track construction materials of iron or steel; rails, checkrails and rackrails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross- ties), fish-plates, chairs, chair wedges, sole pates (base plates),

rail clips, bedplates, ties and other material specialized for jointing or fixing rails


Manufacture from materials of heading No 7206


Page 81 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



7304, 7305

and 7306


ex 7307

Tubes, pipes and hollow profiles,

of iron (other than cast iron) or steel


Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts

Manufacture from materials of

heading No 7206, 7207, 7218 or

7224


Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed
35% of the ex-works price of the product



ex 7315


Skid chain Manufacture in which the value of all the materials of heading No

7315 used does not exceed 50% of the ex-works price of the product



7320

Springs and leaves for springs, of

iron or steel

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



7321

Stoves, ranges, grates, cookers

(including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances and parts thereof, of iron or steel

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



7322

Radiators for central heating, not

electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned
air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 82 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



7323

Table, kitchen or other household

articles and parts thereof, of iron or steel; iron or steel wool; pot
scourers and scouring or polishing pads, gloves and the like, of iron
or steel

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



7324

Sanitary ware and parts thereof, of

iron or steel

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



7325


7326

Other cast articles of iron or steel Manufacture in which all the

materials used are classified

within a heading other than that of the product


Other articles of iron or steel Manufacture in which all the materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



ex Chapter 74

Copper and articles thereof;

except for:

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;

- the value of all the materials used does not exceed 50% of the ex-works price of the product



7401


7402


Copper mattes; cement copper

(precipitated copper)


Unrefined copper; copper anodes for electrolytic refining


Manufacture in which all the materials used are classified
within a heading other than that of the product.


Manufacture in which all the materials used are classified
within a heading other than that of the product


Page 83 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



7403

Refined copper and copper alloys,

unwrought:



- Refined copper


- Copper alloys and refined Copper containing other elements


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture from refined copper, unwrought, or waste and scrap of copper



7404


7405


Copper waste and scrap Manufacture in which all the materials used are classified

within a heading other than that of the product


Master alloys of copper Manufacture in which all the materials used are classified

within a heading other than that of the product



ex Chapter 75


Nickel and articles thereof; except for:


Manufacture in which:


- all the materials used are

classified within a heading other than that of the product


- the value of all the materials used does not exceed 50% of the ex-works price of the product


7501 to 7503

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap

Manufacture in which all the materials used are classified
within a heading other than that of the product


Page 84 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 76

Aluminium and articles thereof;

except for:

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;

- the value of all the materials used does not exceed 50% of the ex-works price of the product



7601


7602


Unwrought aluminium Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium


Aluminium waste or scrap Manufacture in which all the materials used are classified

within a heading other than that of the product



7610


Aluminium structures (excluding prefabricated buildings of heading No 9406) and parts of structures
(for example, bridges and bridge- sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 85 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



7611

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

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



7612


7613

Aluminium casks, drums, cans,

boxes and similar containers

(including rigid or collapsible tubular containers), for any
material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment


Aluminium containers for compressed or liquefied gas

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



7614

Stranded wire, cables, plaited

bands and the like, of aluminium, not electrically insulated

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



7615

Table, kitchen or other household

articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium;
sanitary ware and parts thereof, of aluminium

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



7616


Chapter 77


Other articles of aluminium Manufacture in which all the materials used are classified

within a heading other than that of the product


Reserved for possible future use in

HS


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 86 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 78

Lead and articles thereof; except

for:

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;



7801


Unwrought lead:

- the value of all the materials

used does not exceed 50% of the ex-works price of the product


- Refined lead


- Other

Manufacture from "bullion" or

"work" lead

Manufacture in which all the materials used are classified
within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used



7802


7806


Lead waste and scrap Manufacture in which all the materials used are classified

within a heading other than that of the product


Other articles of lead Manufacture in which all the materials used are classified

within a heading other than that of the product



ex Chapter 79

Zinc and articles thereof; except

for:

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 50% of the ex-works price of the product


Page 87 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



7901


7902


7907

Unwrought zinc Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used


Zinc waste and scrap Manufacture in which all the materials used are classified

within a heading other than that of the product


Other articles of zinc Manufacture in which all the materials used are classified

within a heading other than that of the product



ex Chapter 80

Tin and articles thereof; except

for:

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 50% of the ex-works price of the product



8001


Unwrought tin Manufacture in which all the materials used are classified

within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used


8002 and

8007

Tin waste and scrap; other articles of tin

Manufacture in which all the materials used are classified
within a heading other than that of the product


Page 88 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Chapter 81

Other base metals; cermets;

articles thereof:



- Other base metals, wrought;

articles thereof


- Other


Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50% of the ex-works price of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


ex Chapter 82


8206


8207

Tools, implements, cutlery, spoons and forks, of base metal;
parts thereof of base metal; except for:


Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale


Interchangeable tools for hand

Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos
8202 to 8205 may be incorporated into the set provided their value does not exceed 15% of the ex- works price of the set


Manufacture in which:


tools, whether or not power- operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching,

milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product


Page 89 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



8208

Knives and cutting blades, for

Manufacture in which:


machines or for mechanical appliances

- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product



ex 8211


8214


8215


ex Chapter 83

Knives with cutting blades,

serrated or not (including pruning knives), other than knives of heading No 8208


Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)


Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware


Miscellaneous articles of base metal; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, knife
blades and handles of base metal may be used


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, handles of base metal may be used


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, handles of base metal may be used


Manufacture in which all the materials used are classified
within a heading other than that of the product


Page 90 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



8301

Padlocks and locks (key,

combination or electrically operated), of base metal; clasps and frames with clasps,
incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



ex 8302


ex 8306

Other mountings, fittings and

similar articles suitable for buildings, and automatic door closers


Statuettes and other ornaments, of base metal

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20% of the ex-works price of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30% of the ex-works price of the product



ex Chapter 84

Nuclear reactors, boilers,

machinery and mechanical appliances; parts thereof; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



8407


8408


ex 8414

Spark-ignition reciprocating or

rotary internal combustion piston engines


Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)


Tools for working in the hand, with self-contained electric motor and parts thereof

Manufacture in which the value of

all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product, except for materials
of headings 6804, 8202, 8207,

8208, 8466, 8467, 8501 and 8548


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 91 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



8418

Refrigerators, freezers and other

refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415:



- Combined refrigerator-freezers,

fitted with separate external doors, refrigerators household type, refrigerating or freezing display counters, cabinets, show- cases and the like, other refrigerators, freezers and other refrigerating or freezing equipment

Manufacture in which all the

materials used are classified

within a heading other than that of the product, except for materials
of Chapter 73 and headings Nos

8414 and 9032

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



- Freezers and compression type

units whose condensers are heat- exchangers

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product;


- the value of all the non- originating materials used does not exceed the value of the originating materials used

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



- Furniture designed to receive

refrigerating or freezing equipment

Manufacture in which all the

materials used are classified

within a heading other than that of the product, except for materials
of Chapter 94

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



- Other parts of refrigerators

Manufacture in which all the

materials used are classified

within a heading other than that of the product, except for materials
of Chapter 73 and heading Nos

8414 and 9032

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



ex 8419 ex 8422 ex 8424


Tools for working in the hand, with self-contained electric motor and parts thereof


Manufacture in which all the materials used are classified
within a heading other than that of the product, except for materials
of headings 6804, 8202, 8207,

8208, 8466, 8467, 8501 and 8548


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 92 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



8425 to 8430


8444 to 8447


8456 to 8465


ex 8467

Lifting, handling, loading or

unloading machinery, bulldozers and excavating machinery


Machines of these headings for use in the textile industry


Machine-tools and machines and their parts and accesories of heading Nos 8456 to 8465


Tools for working in the hand, with self-contained electric motor and parts thereof

Manufacture in which all the

materials used are classified

within a heading other than that of the product, except from materials of heading No 8431


Manufacture in which all the materials used are classified
within a heading other than that of the product, except from materials of heading No 8448


Manufacture in which all the materials used are classified
within a heading other than that of the product, except from materials of heading No 8466

Manufacture in which all the materials used are classified
within a heading other than that of the product, except for materials
of headings 6804, 8202, 8207,

8208, 8466, 8467, 8501 and 8548

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product



8469 to 8472

Office machines (for example,

typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)

Manufacture in which the value of

all the materials used does not exceed 40% of the ex-works price of the product



ex Chapter 85

Electrical machinery and

equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



8501 to 8502

Electric motors and generators;

electric generating sets and rotary converters

Manufacture in which all the

materials used are classified

within a heading other than that of the product, except for materials
of heading No 8503

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 93 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



8509

Electromechanical domestic

appliances, with self-contained electric motor, parts thereof:



- Electromechanical domestic appliances, with self-contained electric motor,


- Parts thereof


Manufacture in which all the materials used are classified
within a heading other than that of the product, except for materials
of heading No 8501


Manufacture in which all the materials used are classified
within a heading other than that of the product, except for materials
of heading No 8548


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



8528


8529


8540

Reception apparatus for television,

whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors


Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528

Thermionic, cold cathode or photo cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury
arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However printed circuit assembly of heading No
8529 may not be used,

or
Manufacture in which all the materials used are classified
within a heading other than that of the product, except for materials
of heading No 8540

Manufacture from materials of any heading


Manufacture from materials of any heading

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 94 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



8544

Insulated (including enamelled or

anodised) wire, cable (including coaxial 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

Manufacture in which the value of

all the materials used does not exceed 50% of the ex-works price of the product



ex Chapter 86

Railway or tramway locomotives,

rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro- mechanical) traffic signalling equipment of all kinds; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product



8608

Railway or tramway track fixtures

Manufacture in which:

Manufacture in which the


and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking

facilities, port installations or airfields; parts of the foregoing

- all the materials used are

- the value of all the materials used does not exceed 40% of the ex-works price of the product

value of all the materials used does not exceed 50 % of the
ex-works price of the product



ex Chapter 87


8708

Vehicles other than railway or

tramway rolling-stock, and parts and accessories thereof; except for:


Parts and accessories of the motor vehicles of headings Nos 8701 to
8705

Manufacture in which the value of

all the materials used does not exceed 40% of the ex-works price of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product


Page 95 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



8709

Works trucks, self-propelled not

Manufacture in which:

Manufacture in which the


fitted with lifting or handling equipment, or the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used in railway station platforms; parts of the foregoing vehicles


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product

value of all the materials used does not exceed 30 % of the ex–works price of the product



8710


8711

Tanks and other armoured fighting

vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles


Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture in which the

value of all the materials used does not exceed 30 % of the ex–works price of the product



- With reciprocating internal combustion piston engine of a cylinder capacity:



- - Not exceeding 50 cc


Manufacture: Manufacture in which the



- in which the value of all the materials used does not exceed

40% of the ex- works price of the product;


- where the value of all the non- originating materials used does not exceed the value of the originating materials used

value of all the materials used does not exceed 20 % of the ex–works price of the product


Page 96 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- - Exceeding 50 cc

Manufacture:

Manufacture in which the


- in which the value of all the materials used does not exceed

40% of the ex-works price of the product;


- where the value of all the non- originating materials used does not exceed the value of the originating materials used

value of all the materials used does not exceed 25% of the
ex-works price of the product



- Other

Manufacture:

Manufacture in which the


- in which the value of all the materials used does not exceed

40% of the ex-works price of the product;

- where the value of all the non- originating materials used does not exceed the value of the originating materials used

value of all the materials used does not exceed 30 % of the ex–works price of the product



8712


8714


Bicycles and other cycles

(including delivery tricycles), not motorised


Parts and accessories of vehicles of headings Nos. 87.11 to 87.13


Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product



- Frames and forks, and parts

thereof, other than of motorcycles (including mopeds)


- Other

Manufacture in which the value of

all the materials used does not exceed 50% of the ex-works price of the product


Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 97 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



8715

Baby carriages and parts thereof

Manufacture in which: Manufacture in which the

value of all the materials used


- all the materials used are

classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product

does not exceed 30% of the

ex-works price of the product



8716

Trailers and semi-trailers; other

vehicles, not mechanically propelled; parts thereof

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 40 % of the
ex-works price of the product



ex Chapter 88

Aircraft, spacecraft, and parts

thereof; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



ex 8804

Rotochutes Manufacture from materials of any

heading including other materials of heading No 8804

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



8805

Aircraft launching gear; deck-

arrestor or similar gear; ground flying trainers; parts of the foregoing articles

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



Chapter 89

Ships, boats and floating

structures

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 98 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 90


9006

Optical, photographic,

cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:


Photographic (other than cinematorgraphic) cameras; photographic flash light apparatus and flash bulbs other than discharge lamps of heading No
8539; parts and accessories thereof, except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



- Instant print cameras, other cameras for roll film of a width less than 35mm, other cameras for roll film of a width of 35mm


- Parts for instant print cameras, other cameras for roll film of a width less than 35mm, other cameras for roll film of a width of 35mm


Manufacture in which all the materials used are classified
within a heading other than that of the product, except for materials from headings Nos 9002 and 9033


Manufacture in which all the materials used are classified
within a heading other than that of the product, except for materials from headings Nos 9001, 9002
and 9033


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



- Other

Manufacture in which: Manufacture in which the



- all the materials used are classified within a heading other than that of the product;

value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 99 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- the value of all the materials

used does not exceed 40% of the ex-works price of the product

- the value of all the non- originating materials used does not exceed the value of the originating materials used


ex 9009 -

Electrostatic photo-copying

apparatus operating by reproducing the original image via an intermediate onto the copy (indirect process)

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



ex 9015

Theodolites and tacheometers,

levels

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 40% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



9018

Instruments and appliances used in

medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:



- Dentists' chairs incorporating

dental appliances or dentists'

spittoons

Manufacture from materials of any

heading, including other materials of heading No 9018

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 100 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



- Other

Manufacture in which:

Manufacture in which the



- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product

value of all the materials used does not exceed 50% of the
ex-works price of the product



9022 and

9023


ex Chapter 91


Apparatus based on the use alpha, beta or gamma; parts and accessories thereof and instruments, apparatus and
models, designed for demonstrational purposes


Clocks and watches and parts thereof; except for:


Manufacture from materials of any heading


Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product


Manufacture in which the value of all the materials used does not exceed 50 % of the
ex-works price of the product



9105

Other clocks Manufacture: Manufacture in which the



- in which the value of all the materials used does not exceed

40% of the ex-works price of the product;

- where the value of all the non- originating materials used does not exceed the value of the originating materials used

value of all the materials used does not exceed 50 % of the
ex-works price of the product



9109

Clock movements, complete and

Manufacture:

Manufacture in which the


assembled


- in which the value of all the materials used does not exceed

40% of the ex-works price of the product;


- where the value of all the non- originating materials used does not exceed the value of the originating materials used

value of all the materials used does not exceed 50 % of the
ex-works price of the product


Page 101 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



9110

Complete watch or clock

movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;


- where, within the above limit, the materials classified within heading No 9114 are only

used up to a value of 10% of the ex-works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product



9111

Watch cases and parts thereof Manufacture in which:


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product



9112

Clock cases and cases of a similar

type for other goods of this

Chapter, and parts thereof

Manufacture in which:


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture in which the

value of all the materials used does not exceed 50 % of the
ex-works price of the product



9113

Watch straps, watch bands and

watch bracelets, and parts thereof:


- Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal


- Other


Page 102 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



Chapter 92

Musical instruments; parts and

accessories of such articles

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



Chapter 93

Arms and ammunition; parts and

accessories thereof

Manufacture in which the value of

all the materials used does not exceed 50% of the ex-works price of the product



ex Chapter 94

Furniture; bedding, mattresses,

mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 40% of the
ex works price of the product



9401

Seats (other than those of heading

No. 94.02), whether or not convertible into beds, and parts thereof

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



9403

Other furniture and parts thereof Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



9405

Lamps and lighting fittings

including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source,
and parts thereof not elsewhere specified or included

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product


Page 103 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



ex Chapter 95


9503

Toys, games and sports requisites;

parts and accessories thereof;

except for:


Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which all the materials used are classified
within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



9504

Articles for funfair, table or

parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment

Manufacture from materials of any

heading



ex 9506 -

Golf clubs and parts thereof

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, roughly shaped blocks for making golf
club heads may be used



ex Chapter 96


ex 9601 and

ex 9602


ex 9603


9605

Miscellaneous manufactured

articles; except for:


Articles of animal, vegetable or mineral carving materials


Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops

Travel sets for personal toilet, sewing or shoe or clothes cleaning

Manufacture in which all the

materials used are classified

within a heading other than that of the product


Manufacture from "worked" carving materials of the same heading

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product


Each item in the set must satisfy

the rule, which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided
their total value does not exceed

15% of the ex-works price of the set


Page 104 of 104


HS heading No


(1)

Description of product


(2)

Working or processing carried out on non-originating materials

that confers originating status

(3) or (4)



9606

Buttons, press-fasteners, snap-

Manufacture in which:


fasteners and press-studs, button moulds and other parts of these articles; button blanks


- all the materials used are classified within a heading other than that of the product;


- the value of all the materials used does not exceed 50% of the ex-works price of the product



9607


Slide fasteners and parts thereof Manufacture in which all the materials used are classified

within a heading other than that of the product


Manufacture in which the value of all the materials used does not exceed 50% of the
ex-works price of the product



9608

Ball point pens; felt tipped and

other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding
pencils; pen-holders, pencil- holders and similar holders; parts
(including caps and clips) of the foregoing articles, other than those of heading No. 96.09

Manufacture in which all the

materials used are classified

within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 40% of the ex- works price of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



9612

Typewriter or similar ribbons,

inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink- pads, whether or not inked, with
or without boxes

Manufacture in which all the

materials used are classified

within a heading other than that of the product

Manufacture in which the

value of all the materials used does not exceed 50% of the
ex-works price of the product



ex 9613


ex 9614

Lighters with piezo-igniter Manufacture in which the value of

all the materials of heading No

9613 used does not exceed 30% of the ex-works price of the product


Smoking pipes and pipe bowls Manufacture from roughly shaped blocks



Chapter 97


Works of art, collectors' pieces and antiques


Manufacture in which all the materials used are classified
within a heading other than that of the product


APPENDIX 3 TO ANNEX I


OUTWARD PROCESSING


  1. For the purpose of Article 13 of Annex I the acquisition of originating status shall not

be affected by working or processing carried out outside the territory of a Party on materials exported from the Party concerned and subsequently re- imported there, provided that:


(a) for products listed in the Table below, the total value of non-originating input

as set out in paragraph 4(a), does not exceed 50 per cent of the ex-works price

of the final product for which originating status is claimed, and


(b) for products other than those listed in the Table below, the total added value as set out in paragraph 4(b) does not exceed 10 per cent of the ex-works price of

the final product for which originating status is claimed.


  1. The materials exported from a Party shall be wholly obtained in the Party concerned

or having undergone there working or processing going beyond the insufficient operations listed in Article 6 of Annex I prior to being exported outside the territory of that Party. It must be demonstrated to the satisfaction of the customs authorities that the re- imported goods have been obtained by working or processing the exported materials.


  1. For the purpose of paragraph 1(b), where a rule in Appendix 2 to Annex I restricts or prohibits the use of certain non-originating materials, such a restriction or prohibition shall also apply in respect of working or processing carried out outside the territory of the Party concerned. Furthermore, where a rule in Appendix 2 to Annex I, giving the maximum value

of all the non-originating materials used is applied in determining the originating status of the

final product concerned, the total value of the non-originating input as set out in paragraph

4(a) shall not exceed the percentage given.


  1. For the purpose of:

(a) paragraphs 1(a) and 3 “total value” shall mean the value of any non-originating materials added inside as well as any materials added and all other cost accumulated outside the Party concerned, including transport costs. Non- originating materials which have already acquired originating status in a Party shall not be considered as non-originating input.


(b) paragraph 1(b) “total added value” shall mean the value of any materials added outside the Party concerned as well as all costs accumulated outside the territory of the Party concerned, including transport costs.


  1. The provisions of paragraphs 2 and 3 shall not apply to products which do not fulfil the conditions set out in Appendix 2 to Annex I and which can be considered sufficiently worked or processed only if the general tolerance given in Article 5(2) of Annex I is applied.

- 2 -


Table containing the products referred to in paragraph 1(a)


HS CODE PRODUCT DESCRIPTION


3917 29 000 Tubes pipes and hoses rigid of other plastics


3917 39 000 Other tubes pipes and hoses excluding fittings, of plastics


3917 40 000 Pipe fittings of plastics


3919 10 900 Self -adhesive plates, sheets, film, foil, tape, srip and other flat shapes, in rolls of a width not exceeding 20 cm,

of other plastics


3919 90 100 Self -adhesive plates, sheets, film, foil, tape, srip and other flat shapes, not in rolls, of polymer of vinyl chloride


3919 90 900 Self -adhesive plates, sheets, film, foil, tape, srip and other flat shapes, not in rolls or in rolls, of other plastics


3920 10 000 Other plates, sheets, film, foil and strip, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene


3921 90 000 Other plates, sheets, film, foil and strip, non-cellular, reinforced, of plastics


3923 10 000 Plastic boxes, cases, crates and similar articles for the conveyance or packing of goods


3923 21 000 Sacks and bags including cones, for conveyance or packing of goods, of polymers of ethylene


3923 29 000 Other plastic sacks and bags including cones, for conveyance or packing of goods


3923 40 000 Plastic spools, cops, bobbins and similar supports


3923 50 000 Plastic stoppers, lids, caps and other closures


3923 90 000 Other plastic articles for the conveyance or packing of goods


3926 10 000 Plastic office or school supplies


8414 59 000 Fans’ including blowers, with a self -contained electric motor of an output exceeding 125 W


8414 80 100 Compressors, except those used in a refrigerating equipment or air compressors mounted on a wheeled chassis for towing


8415 81 000 Air conditioning machines, incorporing a refrigerating unit and a valve for reversal of the cooling/heat cycle


8415 82 000 Other air conditioning machines, incorporing a refrigerating unit


8415 90 000 Parts of air conditioning machines


8421 39 000 Filtering or purifying machinery and apparatus for gases, except intake air filters for internal combustion engines


8451 29 000 Drying machines for textile yarns, fabrics or made up textile articles, each of a dry linen capacity exceeding 10

kg


8467 22 000 Electric hand saws


8479 89 000 Other machines and mechanical appliances not elsewhere specified


8480 20 000 Mould bases


8480 49 000 Moulds for metal or metal carbides , except for injection or compression moulding


8480 79 000 Moulds for rubber or plastics, except for injection or compression moulding


8481 20 000 Valves for oleohydraulic or pneumatic transmissions


8481 80 900 Other valves


8481 90 000 Parts of valves


8482 10 000 Ball bearings


8483 50 000 Flywheels and pulleys, including pulley blocks


8485 90 000 Machinery parts, not containing electrical features, not specified or included elsewhere, other than ships’ or boats’ propellors and blades thereof


8506 10 000 Primary cells and batteries of manganese dioxide


8511 80 000 Other electrical ignition and starting equipment including glow


- 3 -


HS CODE PRODUCT DESCRIPTION


8516 40 000 Electric smoothing irons


8516 50 000 Microwave ovens


8516 60 900 Cookers (except rice cookers), cooking plates, boiling rings, grillers and roasters


8516 79 900 Other electro-thermic appliances


8518 29 000 Loudspeakers, not mounted in their enclosures


8518 30 000 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers


8519 99 100 Compact disc players


8519 99 900 Other non-cassette reproducing apparatus, except record-players and turntables


8520 39 000 Non-cassette tape recorders with reproducers , other than dictating machines and telephone answering machines


8520 90 000 Other tape recorder


8521 10 000 Video recorders or reproducer s magnetic tape-type, whether or not incorporating a video tuner


8521 90 100 Lasers disc players


8521 90 900 Video recorders or reproducers, whether or not incorporating a video tuner, other than magnetic tape-type and laser disc players


8522 90 100 Printed circuit boards, assembled or mounted, for use solely or principally with the apparatus of headings

85.19 to 8521


8522 90 900 Other parts and accessories for use with the apparatus of headings 85.19 to 85.21, other than printed circuit boards and pick-up cartridges


8523 20 100 Unrecorded magnetic hard disc


8523 30 000 Unrecorded cards incorporating a magnetic stripe


8523 90 900 Other unrecorded sound recording media


8526 10 000 Radar apparatus


8527 21 000 Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, combined with sound recording or reproducing apparatus


8527 39 000 Other radio-broadcast receivers, including apparatus capable of receiving also radio-telegraphy or radio- telephony, not combined with sound recording or reproducing apparatus, neither comb ined with a clock


8535 40 300 Surge suppressors


8539 31 000 Discharge lamps, other than ultra-violet lamps, fluorescent, hot cathode


8539 49 000 Ultra-violet or infra-red lamps



RECORD OF UNDERSTANDING


RELATING TO THE FREE TRADE AGREEMENT BETWEEN THE EFTA STATES AND SINGAPORE



RECORD OF UNDERSTANDING


RELATING TO THE FREE TRADE AGREEMENT BETWEEN THE EFTA STATES AND SINGAPORE


Chapters II, III and IV


It is understood that where the same terms as in Article XX of the GATT 1994

and Article XIV of the GATS are used in Articles 19 and 33, they shall be interpreted

in the light of relevant decisions under the GATT/WTO dispute settlement mechanism.


While it is understood that Chapters II, III and IV apply to the telecommunications infrastructure of the Parties, nothing shall prevent a Party from taking action necessary to protect its critical telecommunications infrastructure from deliberate attempts intended to disable or degrade such infrastructure, provided that such action does not constitute a means of arbitrary or unjustifiable discrimination, or

a disguised restriction on trade in goods, trade in services or investment.


Chapter II Article 7

Regarding Risk Management


The Parties recognize that selective application of governmental controls based

on risk assessment principles offers opportunities for both facilitating trade and enhancing compliance with border controls.


Regarding use of information technology


The Parties recognise their common objectives of serving the interests of their respective business communities and creating a trading environment allowing them to take advantage of the opportunities offered by the Agreement.


The Parties affirm their commitment to the use of efficient trade procedures aiming at reducing costs and unnecessary delays in the trade between them. The customs administrations of the Parties shall provide an electronic environment that facilitates transactions between each customs administration and its respective trading community.


- 2 -


Sharing of best practices


The Parties agree to facilitate initiatives for the exchange of information on best practices in relation to customs procedures.


Chapters III, IV and VI


For the purpose of this Agreement, activities of non-governmental bodies, including bodies in which the Government of Singapore or of any EFTA State holds shares, shall not be deemed to be measures taken by Singapore or any of the EFTA States unless such bodies exercise powers delegated by their respective governments.


Chapter III


Under cross-border or consumption abroad mode, as defined in Article 22, where a banking service is not supplied directly by a juridical person but through a branch, the treatment accorded to service suppliers shall, nonetheless, be extended to the branch through which the service is supplied. The following conditions shall apply:


- Under the law of the Party from which the service is supplied, the branch is subject to the same financial liability obligations as a juridical person, and is subject to equivalent supervisory, financial, organizational, or other similar requirements as a juridical person; to the extent that differences in the supervisory, financial, organizational or other similar requireme nts result from the inherent characteristics of a branch compared to a juridical person, such requirements shall be deemed to be equivalent;


- The branch possesses an effective and continuous link with the economy of the Party from which the service is supplied;


- The juridical person is subject to consolidated supervision of the competent authority of the jurisdiction under the law of which it is constituted;


- The juridical person is constituted under the law of a Member of the WTO to which the Party into which the service is supplied applies the multilateral trade agreements in Annexes 1 and 2 of the WTO Agreement.


Such treatment shall not be extended to any part of the service supplier located outside the territory of the Party from which the service is supplied.


Chapter IV


It is understood that Chapter IV does not impose obligations on a Party in relation to government procurement except that government procurement laws and their application shall be non-discriminatory.


- 3 -


Article 37


The Parties agree to review the definition “investor of a Party” on the occasion

of the first meeting of the Joint Committee and to favourably consider including branches in this definition.


Article 40


It is understood that the obligation on a Party to grant MFN treatment, as defined in Article 40 (1), shall not apply in respect of concessions made under investment agreements concluded by a Party prior to the conclusion of this Agreement. It is also understood that the MFN obligation shall not apply in respect of concessions granted under agreements, other than those referred to in Article 40 (2), that a Party may conclude, unless MFN treatment or non-discrimination is explicitly provided for in the individual Articles of Chapter IV.


It is understood that the policies referred to in Article 40 (3) also include measures designed to preserve and promote cultural and linguistic diversity.


Article 42


In the context of Article 42 the Parties confirm their understanding that the term

“public interest” covers the purposes ment ioned in the existing law of Singapore for the expropriation of land and that compensation will be granted on the terms of that

law.


Article 44


It is understood that for the purpose of this Chapter "freely convertible currency" includes the currencies of the Parties and that nothing in Article 44 (3) shall prejudice a Party’s policy with regard to the internationalisation of its own currency.


Article 49


It is understood that the exceptions under Article 49 apply to investments in all sectors.


It is understood that with regard to the reference to Article 19 (e) of Chapter II

“product of prison labour” means “prison labour” in the context of this Chapter.


- 4 -


Annex VII


Singapore clarifies that the phrase "may be granted an initial stay of up to 1

month upon arrival" in the commitment for C. Employees of juridical persons seeking

to establish commercial presence in Singapore in the horizontal commitments of

Appendix 1 to Annex VII means that business visitors that satisfy all the criteria in

that commitment shall be granted entry and stay for the period requested for by such persons or 30 days, whichever is shorter.


Singapore clarifies that the commitment for A. Intra-corporate transferees in the horizontal commitments of Appendix 1 to Annex VII means that intra-corporate transferees that satisfy all the criteria in that commitment shall be granted entry and stay for a total period of 5 years, or the requested period of stay, whichever is shorter. This stay shall be granted on the basis of an initial grant of 2 years, which will be followed by an extension of up to 3 years upon application.


ANNEX II


REFERRED TO IN PARAGRAPH 2 OF ARTICLE 2


TERRITORIAL APPLICATION


When ratifying this Agreement, the Kingdom of Norway shall have the right to

exempt the territory of Svalbard from the application of this Agreement with the

exception of trade in goods.


ANNEX III


REFERRED TO IN PARAGRAPH 1(b) OF ARTICLE 6


PROCESSED AGRICULTURAL PRODUCTS


Article 1


The provisions of this Agreement shall apply to the products listed in Table I.


Article 2


  1. In order to take account of differences in the cost of the agricultural raw

materials incorporated into the products referred to in Article 3 of this Annex, this

Agreement does not preclude:


(a) the levying, upon import, of a fixed duty;


(b) the application of measures adopted upon export.


  1. The fixed duties, levied 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.

Article 3


  1. For products listed in Tables II, III and IV, originating in Singapore, Iceland,

Liechtenstein/Switzerland and Norway respectively shall accord the concessions

indicated in those Tables.


  1. Taking into account the provisions laid down in Article 2 of this Annex, Iceland, Liechtenstein/Switzerland and Norway shall, based on reviews that can be requested by either side, accord for products listed respectively in Tables II, III and IV, originating in Singapore, treatment no less favourable than that accorded to any other State.

Article 4


For products listed in Table V, originating in an EFTA State, Singapore shall

abolish all customs duties on imports.


- 2 -


Article 5


  1. The EFTA States shall notify Singapore and Singapore shall notify the EFTA

States at an early stage, at least before the entering into force, of all measures applied

under Article 2 of this Annex.


  1. Singapore and the EFTA States shall inform each other of all changes in the treatment accorded to the European Community.

Article 6


The EFTA States and Singapore shall review periodically the development of

their trade in products covered by this Annex. In the light of these reviews and taking

into account the arrangements between the Parties and the European Community or in WTO, the EFTA States and Singapore shall decide on possible changes to the product coverage of this Annex, as well as on a possible development of the measures applied under Article 2 of this Annex.



TABLE I TO ANNEX III


Heading

No.

H.S.

Code

Description of products



14.04 Vegetable products not elsewhere specified or

included:


1404.20 - Cotton linters


15.16 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:


  1. 1516.20 - Vegetable fats and oils and their fractions:

-- Hydrogenated castor oil, so called "opal-wax"


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 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:


  1. 1518.00 - Linoxyn

TABLE II TO ANNEX III


ICELAND


Icelandic

Customs Tariff Description Duty heading No


ex 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:

0403.1011 ------ Containing cocoa .............................................................. *

------ As beverage:

0403.1021 --------- Containing cocoa............................................................ *

0403.1022 --------- Containing fruit or nut ................................................... *

--- Other:

0403.9011 ------ Containing cocoa............................................................... *

------ As beverage:

0403.9021 --------- Containing cocoa............................................................ *

0403.9022 --------- Containing fruit or nut ................................................... *


ex 1702 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:

1702.5000 ---Chemically pure fructose ........................................................ FREE

--- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:

1702.9004 ------ Chemically pure maltose................................................... FREE


ex 1704 Sugar confectionery (including white chocolate), not containing cocoa:

1704.1000 ---Chewing gum, whether or not sugar-coated ....................... FREE

--- Other:

1704.9002 ------ Paste of powdered almonds, with added sugar, and persipan

(imitations of powdered almond paste) in units of less than 5 kg FREE

1704.9003 ------ Molded ornamental sugar ............................................... FREE

1704.9007 ------ Preparations of gum Ara bic ............................................ FREE

1704.9009 ------ Other ................................................................................... FREE


ex 1806 Chocolate and other food preparations containing cocoa:

--- 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 content exceeding 2 kg:

1806.2003 ------ Cocoa powder, excluding goods of heading no. 1901, containing

30% or more by weight 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. *


* = Fixed duty in accordance with Article 2.1(a) in this Annex

  1. = No fixed duty in accordance with Article 2.1(a) applied

- 2 -


Icelandic

Customs Tariff Description Duty heading No


1806.2004 ------ Cocoa powder, excluding goods of heading no. 1901, containing

by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other

swe etening matter, but not mixed with other substances. *

------ Other:

1806.2005 --------- Other preparations, excluding goods of heading no. 1901, containing by weight 30% or more of fresh milk powder and/or

skimmed milk powder. .................................................... *

1806.2006 --------- Other preparations, excluding goods of heading no. 1901, containing by weight less than 30% of fresh milk powder

and/or skimmed milk powder......................................... *

1806.2009 ------ Other................................................................................. FREE

--- Other, in blocks, slabs or bars:

------ Filled:

1806.3101 --------- Filled chocolate in slabs or bars ................................... *

1806.3109 --------- Other................................................................................. *

------ Not filled:

1806.3201 --------- Chocolate composed solely of cocoa paste, sugar and not

more than 30% of cocoa butter, in slabs and bars ..... FREE

1806.3202 --------- Chocolate containing cocoa paste, sugar, cocoa butter and

milk powder, in slabs or bars ......................................... *

1806.3203 --------- Imitation chocolate in slabs or bars ............................. *

1806.3209 --------- Other ................................................................................ *

--- Other:

------ Substances for the manufacture of beverages:

1806.9011 --------- Prepared substances for beverages, with a basis of goods of headings Nos. 0401 to 0404, containing 5% or more by weight of cocoa powder calculated on a totally defatted basis, not elsewhere specified or included, sugar or other sweetening matter, in addition to other minor ingredients and flavouring

  1. ............................................................................... *

1806.9012 --------- Prepared substances for beverages, containing cocoa together with proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and

flavouring matter ............................................................ FREE

1806.9019 --------- Other ................................................................................ FREE

------ Other:

1806.9022 --------- Food specially prepared for dietetic purposes .......... *

1806.9023 --------- Easter eggs ..................................................................... *

1806.9027 --------- Breakfast cereal............................................................... FREE

1806.9028 --------- Cocoa powder, excluding goods of heading no. 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

  1. *

1806.9029 --------- Cocoa powder, excluding goods of heading no. 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

  1. *

1806.9039 --------- Other ................................................................................ *


- 3 -


Icelandic

Customs Tariff Description Duty heading No


ex 1901 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 bases, not elsewhere specified or included; food preparations of goods of headings Nos.

0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted bases, not elsewhere specified or included:

1901.1000 ---Preparations for infant use, put up for retail sale ................ FREE

--- Mixes and doughs for the preparation of bakers' wares of heading

No. 1905:

------ Containing a total of 3 % or more of fresh milk powder, skimmed milk powder, eggs, milkfat (such as butter), cheese or meat:

1901.2011 --------- For the preparation of crispbread of heading No. 1905.1000 FREE

1901.2012 --------- For the preparation of gingerbread and the like of heading No.

1905.2000 ......................................................................... *

1901.2013 --------- For the preparation of sweet biscuits of heading No. 1905.3011

and 1905.3029 and the like ............................................. *

1901.2014 --------- For the preparation of ginger snaps of heading No. 1905.3021 *

1901.2015 --------- For the preparation of waffles and wafers of heading No.

1905.3030 ......................................................................... *

1901.2016 --------- For the preparation of rusks, toasted bread and similar toasted

bread of heading No. 1905.4000.................................... *

1901.2017 --------- For the preparation of bread of heading No. 1905.9011 with filling

based on butter or dairy products .............................. *

1901.2018 --------- For the preparation of bread of heading No. 1905.9019 *

1901.2019 --------- For the preparation of plain biscuits of heading No. 1905.9020 *

1901.2021 --------- For the preparation of savoury and salted biscuits of heading No.

1905.9030 ......................................................................... FREE

1901.2022 --------- For the preparation of cakes and pastry of heading No. 1905.9040

........................................................................................... *

1901.2023 --------- Mixes and doughs, containing meat, for the preparation of pizza

and the like of heading No. 1905.9051 ........................ *

1901.2024 --------- Mixes and doughs, containing ingredients other than meat, for

the preparation of pizza and the like of heading No. 1905.9059 *

1901.2025 --------- For the preparation of snacks, such as flakes, screws, rings,

cones, sticks, and the like ............................................. FREE

1901.2029 --------- For t he preparation of products of heading No. 1905.9090 *

------ Other:

1901.2031 --------- For the preparation of crispbread of heading No. 1905.1000 FREE

1901.2032 --------- For the preparation of gingerbread and the like of heading No.

1905.2000 ......................................................................... FREE

1901.2033 --------- For the preparation of sweet biscuits of heading No. 1905.3011

and 1905.3029 and the like ............................................ FREE

1901.2034 --------- For the preparation of ginger snaps of heading No. 1905.3021 FREE

1901.2035 --------- For the preparatio n of waffles and wafers of heading No.

1905.3030 ......................................................................... FREE

1901.2036 --------- For the preparation of rusks, toasted bread and similar toasted

bread of heading No. 1905.4000.................................... FREE

1901.2037 --------- For the preparation of bread of heading No. 1905.9011 with filling

based on butter or dairy products .............................. FREE

1901.2038 --------- For the preparation of bread of heading No. 1905.9019 FREE

1901.2039 --------- For the preparation of plain biscuits of heading No. 1905.9020 FREE


- 4 -


Icelandic

Customs Tariff Description Duty heading No


1901.2041 --------- For the preparation of savoury and salted biscuits of heading No.

1905.9030 ......................................................................... FREE

1901.2042 --------- For the preparation of cakes and pastry of heading No. 1905.9040

........................................................................................... FREE

1901.2043 --------- Mixes and doughs, containing meat, for the preparation of pizza

and the like of heading No. 1905.9051 ........................ FREE

1901.2044 --------- Mixes and doughs, containing ingredients other than meat, for

the preparation of pizza and the like of heading No. 1905.9059 FREE

1901.2045 --------- For the preparation of snacks, such as flakes, screws, rings,

cones, sticks, and the like ............................................. FREE

1901.2049 --------- For the preparation of products of heading No. 1905.9090 FREE

--- Other :

------ Substances for the manufacture of beverages:

--------- Prepared substances for beverages, with a basis of goods of headings Nos. 0401 to 0404, not containing cocoa or containing by weight less than 5% of cocoa calculated on a totally defatted basis, not elsewhere specified or included, added sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter:

  1. 1901.9011 ------------ Food preparations of goods of headings Nos. 0401 to 0404,

not containing cocoa ................................................. FREE

1901.9019 --------- Other................................................................................. FREE

------ Other:

  1. 1901.9020 --------- Malt extract ...................................................................... FREE
  2. 1901.9020 --------- Powder for making desserts .......................................... FREE
  3. 1901.9020 --------- Preparations of goods in headings Nos. 0401 to 0404 not

containing cocoa ............................................................ FREE

  1. 1901.9020 --------- Powder for making ice-cream, not containing cocoa.FREE
  2. 1901.9020 --------- Other, excluding preparations of goods in headings Nos. 0401

to 0404 containing cocoa............................................... FREE


ex 1902 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:

--- Uncooked pasta, not stuffed or otherwise prepared:

1902.1100 ------ Containing eggs ................................................................ *

1902.1900 ------ Other ................................................................................... FREE

--- Stuffed pasta, whether or not cooked or otherwis e prepared:

------ With fish, crustaceans, molluscs and other aquatic invertebrates:

1902.2019 --------- Other ................................................................................ FREE

------ With sausages, meat, meat offal or blood or mixtures thereof:

1902.2022 --------- Containing 3% up to and including 20% by weight of

sausages, meat, meat offal or blood or mixtures thereof *

1902.2029 --------- Other ................................................................................ FREE

------ Stuffed with cheese:

1902.2031 --------- Containing more than 3% of cheese ........................... *

1902.2039 --------- Other ................................................................................ FREE

------ Stuffed with meat and cheese:

--------- In a proportion exceeding 20% by weight of meat and cheese:

  1. 1902.2041 ------------ Not containing more than 20% by weight of meat *

1902.2042 --------- Containing a total of 3% up to and including 20% by weight of

meat and cheese ............................................................. *


- 5 -


Icelandic

Customs Tariff Description Duty heading No


1902.2049 --------- Other ................................................................................ FREE

1902.2050 ------ Other.................................................................................... FREE

--- Other pasta:


- 6 -


Icelandic

Customs Tariff Description Duty heading No


1902.3010 ------ With fish, crustaceans, molluscs and other aquatic invertebrates FREE

------ With sausages, meat, meat offal or blood or mixt ures thereof:

1902.3021 --------- In a proportion of 3% up to and including 20% by weight *

1902.3029 --------- Other................................................................................. FREE

------ With cheese:

1902.3031 --------- In a proportion exceeding 3% by weight ................... *

1902.3039 --------- Other................................................................................. FREE

------ With meat and cheese:

1902.3041 --------- In a proportion of 3% up to and including 20% by weight, total *

1902.3049 --------- Other................................................................................. FREE

1902.3050 ------ Other.................................................................................... FREE

--- Couscous:

1902.4010 ------ With fish, crustaceans, molluscs and other aquatic invertebrates FREE

------ With sausages, meat, meat offal or blood or mixtures thereof:

1902.4021 --------- In a proportion of 3% up to and including 20% by weight *

1902.4029 --------- Other................................................................................. FREE

1902.4030 ------ Other.................................................................................... FREE


  1. Tapioca and substitutes therefor 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 ....................................... FREE

1903.0009 ---Other ......................................................................................... FREE


  1. 1904 Prepared foods obtained by the swe lling 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:

--- Prepared foods obtained by the swelling or roasting of cereals or cereal products:

1904.1001 ------ Snacks, such as flakes, screws, rings, cones, sticks, and the like FREE

1904.1002 ------ Breakfast cereals ................................................................ FREE

1904.1009 ------ Other.................................................................................... FREE

--- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:

1904.2001 --------- Based on swelled or roasted cereals or cereal products FREE

--- Bulgur wheat:

1904.3001 ------ Containing meat in a proportion of 3% up to and including 20% by

  1. .................................................................................. *

1904.3009 ------ Other.................................................................................... FREE

--- Other:

1904.9001 ------ Containing meat in a proportion of 3% up to and including 20% by

  1. .................................................................................. *

1904.9009 ------ Other.................................................................................... FREE


ex 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:

1905.1000 ---Crispbread ................................................................................ FREE

1905.2000 ---Gingerbread and the like ........................................................ *


- 7 -


Icelandic

Customs Tariff Description Duty heading No


--- Sweet biscuits; waffles and wafers:

------ Sweet biscuits :

1905.3110 --------- Coated or covered with chocolate or with fondants containing

  1. ............................................................................... *

--------- Other:

1905.3121 ------------ Ginger snaps ............................................................... *

1905.3122 ------------ Sweet biscuits and cookies, containing less than 20% of

  1. ............................................................................. *

1905.3129 ------------ Other sweet biscuits and cookies ............................ *

------ Waffles and wafers;

1905.3201 --------- Coated or covered with chocolate or with fondants containing

  1. ............................................................................... *

1905.3209 --------- Other ................................................................................ *


1905.4000 ---Rusks, toasted bread and similar toasted products ........... *


ex 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

--- Other:

2001.9001 ------ Sweet corn (Zea mays var. saccharata) ........................ FREE


ex 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06:

--- Peas (Pisum sativum):

  1. 2005.4000 ------ Preparations solely of peas .............................................. FREE

--- Beans (Vigna spp., Phaseolus spp.):

------ Other:

  1. 2005.5900 --------- Preparations based solely on bean flour..................... FREE

2005.8000 ---Sweet corn (Zea mays var. saccharata) ................................ FREE

--- Other vegetables and mixtures of vegetables:

------ Containing meat in a proportion of 3% up to and including 20% by weight:

  1. 2005.9001 --------- Mixtures of vegetables which have potato chips as a basic
    1. ......................................................................... *
  2. 2005.9001 --------- Mixtures based on vegetables flour ............................ *

------ Other:

  1. 2005.9009 --------- Mixtures of vegetables which have potato chips as a basic
    1. ......................................................................... FREE
  2. 2005.9009 --------- Mixtures based on vegetables flour ............................ FREE
  3. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):

--- Other vegetables:

2006.0021 ------ Sweet corn (Zea mays var. saccharata).......................... FREE


ex 2008 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:

--- Other, including mixtures other than those of subheading No.

2008.19:

2008.9100 ------ Palm hearts ......................................................................... FREE

------ Other:


- 8 -


Icelandic

Customs Tariff Description Duty heading No


--------- Other:

  1. 2008.9909 ------------ Other edible parts of plants, n.e.s ............................. FREE

ex 2101 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:

------ Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:

--------- Containing by weight 1.5% or more of milk fat, 2.5% or more of milk protein, 5% or more of sugar or 5% or more of starch:

  1. 2101.1201 ------------ Coffee pastes consisting of mixtures of ground, roasted

coffee with vegetable fats and sometimes other ingredient FREE

--------- Other:

  1. 2101.1209 ------------ Coffee pastes consisting of mixtures of ground, roasted

coffee with vegetable fats and sometimes other ingredient FREE

--- Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate:

------ Containing by weight 1.5% or more of milk fat, 2.5% or more of milk protein, 5% or more of sugar or 5% or more of starch:

  1. 2101.2001 --------- Tea preparations consisting of a mixture of tea, milk powder and sugar................................................................................. FREE

------ Other:

  1. 2101.2009 --------- Tea preparations consisting of a mixture of tea, milk powder and sugar................................................................................. FREE

--- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

2101.3001 ------ Other roasted coffee substitutes, excluded chicory roots, and extracts, essences and concentrates of other roasted coffee

substitutes, excluded chicory roots ............................... FREE

2101.3009 ------ Other ................................................................................... FREE


ex 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead

(but not including vaccines of heading No. 3002); prepared baking powders:

--- Active yeasts:

2102.1001 ------ Other than for baking of bread, excluded yeasts for use in animal

  1. ................................................................................. FREE

2102.1009 ------ Other ................................................................................... FREE

--- Inactive yeasts; other single -cell micro-organisms, dead:

2102.2001 ------ Inactive yeasts .................................................................. FREE

--- Prepared baking powders:

2102.3001 ------ In retail packings of 5 kg or less ...................................... FREE

2102.3009 ------ Other.................................................................................... FREE


ex 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

--- Other:


- 9 -


Icelandic

Customs Tariff Description Duty heading No


2103.9010 ------ Preparations of vegetable sauces with the basic ingredients of

flour, meal, starch or malt extract ..................................... FREE


ex 2104 Soups and broths and preparations therefor; homogenised composite food preparations:

--- Soups and broths and preparations therefor:

2104.1001 ------ Preparations of vegetable soups with the basic ingredients of flour,

meal, starch or malt extra ct ............................................... *

------ Other soups:

2104.1011 --------- Containing meat in a proportion exceeding 20% by weight *

2104.1012 --------- Containing meat in a proportion of 3% up to and including

20% by weight................................................................. *

2104.1019 --------- Other................................................................................. *

------ Other:

2104.1021 --------- Containing meat in a proportion exceeding 20% by weight *

2104.1022 --------- Containing meat in a proportion of 3% up to and including

20% by weight................................................................. *

2104.1029 --------- Other................................................................................. *


ex 2106 Food preparations not elsewhere specified or included:

2106.1000 ---Protein concentrates and textured protein substances ...... FREE

--- Other:

------ Fruit juices, prepared or mixed more than specified in no. 2009:

2106.9011 --------- Unfermented and not containing sugar, in containers of 50 kg or

  1. .................................................................................. FREE

2106.9019 --------- Other................................................................................. FREE

------ Preparations for making beverages:

2106.9021 --------- Non-alcoholic preparations (concentrated extracts).FREE

2106.9022 --------- Flavoured or coloured syrup ........................................ FREE

2106.9023 --------- Mixtures of plants or parts of plants, whether or not mixed with

extracts from plants, for the preparations of plant broths FREE

2106.9024 --------- Specially prepared as infant food or for dietetic purposes FREE

2106.9025 --------- Prepared substances for beverages, containing proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and flavouring matter...FREE

2106.9026 --------- Prepared substances for beverages, of ginseng extract mixed with

other ingredients, e. g. glucose or lactose.................. FREE

--------- Compound alcoholic preparations, of an alcoholic strength by volume of more than 0,5 %, of a kind used for the manufacture of beverages:

2106.9031 ------------ Of an alcoholic strength by volume of more than 0,5 % up to

and including 2,25 % vol............................................ FREE

2106.9032 ------------ Of an alcoholic strength by volume of up to 15% vol FREE

2106.9033 ------------ Of an alcoholic strength by volume of 15 % up to and

including 22 % vol....................................................... FREE

2106.9034 ------------ Of an alcoholic strength by volume of more than 22 % up to

and including 32 % vol............................................... FREE

2106.9035 ------------ Of an alcoholic strength by volume of more than 32 % up to

and including 40 % vol............................................... FREE

2106.9036 ------------ Of an alcoholic strength by volume of more than 40 % up to

and including 50 % vol............................................... FREE


- 10 -


Icelandic

Customs Tariff Description Duty heading No


2106.9037 ------------ Of an alcoholic strength by volume of more than 50 % up to

and including 60 % vol............................................... FREE

2106.9038 ------------ Other.............................................................................. FREE

2106.9039 --------- Other................................................................................. FREE

------ Powder for making desserts:

2106.9041 --------- In retail packings of 5 kg or less, containing milk powder, egg

white or egg yolks .......................................................... *

2106.9042 --------- In retail packings of 5 kg or less, not containing milk powder,

egg white or egg yolks ................................................... FREE

2106.9048 --------- Other, containing milk powder, egg white or egg yolks *

2106.9049 --------- Other, not containing milk powder, egg white or egg yolks FREE

2106.9061 ------ Candy, containing neither sugar nor cocoa .................. FREE

2106.9062 ------ Fruit soups and porridge .................................................. FREE


  1. 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 and aerated waters, containing added sugar or other sweetening matter or flavoured:

-- Carbonated beverages:

2202.1011 --- In disposable packings of steel ................................ FREE

2202.1012 --- In disposable packings of aluminium ...................... FREE

2202.1013 --- In disposable packings of glass exceeding 500 ml . FREE

2202.1014 --- In disposable packings of glass not exceeding 500 ml FREE

2202.1015 --- In disposable packings of plastics,coloured ........... FREE

2202.1016 --- In disposable packings of plastics,not coloured ..... FREE

2202.1019 --- Other ........................................................................ FREE

-- Specially prepared as infant food or for dietetic purposes:

2202.1021 --- In packings of paperboard ....................................... FREE

2202.1022 --- In disposable packings of steel ................................ FREE

2202.1023 --- In disposable packings of aluminium ...................... FREE

2202.1024 --- In disposable packings of glass exceeding 500 ml . FREE

2202.1025 --- In disposable packings of glass not exceeding 500 ml . FREE

2202.1026 --- In disposable packings of plastics,coloured ........... FREE

2202.1027 --- In disposable packings of plastics,not coloured ..... FREE

2202.1029 --- Other ........................................................................ FREE

-- O t h e r :

2202.1091 --- In packings of paperboard ....................................... FREE

2202.1092 --- In disposable packings of steel ................................ FREE

2202.1093 --- In disposable packings of aluminium ...................... FREE

2202.1094 --- In disposable packings of glass exceeding 500 ml . FREE

2202.1095 --- In disposable packings of glass not exceeding 500 ml . FREE

2202.1096 --- In disposable packings of plastics,coloured ........... FREE

2202.1097 --- In disposable packings of plastics,not coloured ..... FREE

2202.1099 --- Other ........................................................................ FREE

- O t h e r :

-- Of dairy products with other ingredients,provided that he dairy products are 75 %or more by weight excluding packings:

2202.9011 --- In packin gs of paperboard ....................................... *

2202.9012 --- In disposable packings of steel ................................ *

2202.9013 --- In disposable packings of aluminium ...................... *

2202.9014 --- In disposable packings of glass exceeding 500 ml . *


- 11 -


Icelandic

Customs Tariff Description Duty heading No


2202.9015 --- In disposable packings of glass not exceeding 500 ml *

2202.9016 --- In disposable packings of plastics,coloured ........... *

2202.9017 --- In disposable packings of plastics,not coloured ..... *

2202.9019 --- Other ........................................................................ *

-- Specially prepared as infant food or for dietetic purposes:

2202.9021 --- In packings of paperboard ....................................... FREE

2202.9022 --- In disposable packings of steel ................................ FREE

2202.9023 --- In disposable packings of aluminium ...................... FREE

2202.9024 --- In disposable packings of glass exceeding 500 ml . FREE

2202.9025 --- In disposable packings of glass not exceeding 500 ml FREE

2202.9026 --- In disposable packings of plastics,coloured ........... FREE

2202.9027 --- In disposable packings of plastics,not coloured ..... FREE

2202.9029 --- Other ........................................................................ FREE

--O t h e r :

2202.9091 --- In packings of paperboard ....................................... FREE

2202.9092 --- In disposable packings of steel ................................ FREE

2202.9093 --- In disposable packings of aluminium ...................... FREE

2202.9094 --- In disposable packings of glass exceeding 500 ml . FREE

2202.9095 --- In disposable packings of glass not exceeding 500 ml FREE

2202.9096 --- In disposable packings of plas tics,coloured ........... FREE

2202.9097 --- In disposable packings of plastics,not coloured ..... FREE

2202.9099 --- Other ........................................................................ FREE


  1. Beer made from malt:

- Malt ale of an alcoholic strength by volume of more than 0.5 % up to and including 2.25 %vol:

2203.0011 -- In disposable packings of steel ................................... ..FREE

2203.0012 -- In disposable packings of aluminium ......................... FREE

2203.0013 -- In disposable packings of glass exceeding 500 ml ..... FREE

2203.0014 -- In disposable packings of glass not exceeding 500 ml FREE

2203.0015 -- In disposable packings of plastics,coloured .............. FREE

2203.0016 -- In disposable packings of plastics,not coloured ........ FREE

2203.0019 -- Other ........................................................................... FREE

- O t h e r :

2203.0091 -- In disposable packings of steel ................................... FREE

2203.0092 -- In disposable packings of aluminium ......................... FREE

2203.0093 -- In disposable packings of glass exceeding 500 ml ..... FREE

2203.0094 -- In disposable packings of glass not exceeding 500 ml FREE

2203.0095 -- In disposable packings of plastics,coloured .............. FREE

2203.0096 -- In disposable packings of plastics,not coloured ........ FREE

2203.0099 -- Other ........................................................................... .......FREE


  1. .......................................................................................................Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 2009:

- Sparkling wine:

-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:

2204.1011 --- In disposable packings of steel ................................... FREE

2204.1012 --- In disposable packings of aluminium ......................... FREE

2204.1013 --- In disposable packings of glass exceeding 500 ml ..... FREE

2204.1014 --- In disposable packings of glass not exceeding 500 ml FREE


- 12 -


Icelandic

Customs Tariff Description Duty heading No


2204.1015 --- In disposable packings of plastics,coloured .............. FREE

2204.1016 --- In disposable packings of plastics,not coloured ........ FREE

2204.1019 --- Other ........................................................................... FREE

-- Wine not mixed with other fermented beverages or non-alcoholic beverages provided the product is of an alcoholic strength by volume of more than 2.25 %up to and including 15 %vol and containing solely alcohol obtained by fermentation, without any kind of distillation:

2204.1021 --- In disposable packings of steel ................................... FREE

2204.1022 --- In disposable packings of aluminium ......................... FREE

2204.1023 --- In disposable packings of glass exceeding 500 ml ..... FREE

2204.1024 --- In disposable packings of glass not exceeding 500 ml... FREE

2204.1025 --- In disposable packings of plastics,coloured .............. FREE

2204.1026 --- In disposable packings of plastics,not coloured ........ FREE

2204.1029 --- Other ........................................................................... FREE

-- Other of an alcoholic strength by volume of more than 25%:

2204.1031 --- In disposable packings of steel ................................ FREE

2204.1032 --- In disposable packings of aluminium ...................... FREE

2204.1033 --- In disposable packings of glass exceeding 500 ml . FREE

2204.1034 --- In disposable packings of glass not exceeding 500 ml... FREE

2204.1035 --- In disposable packings of plastics,coloured ........... FREE

2204.1036 --- In disposable packings of plastics,not coloured ..... FREE

2204.1039 --- Other ........................................................................ FREE

- Other wine; grape must with ferme ntation 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 %vol:

2204.2111 ---- In disposable packings of steel ............................. FREE

2204.2112 ---- In disposable packings of aluminium ................... FREE

2204.2113 ---- In disposable packings of glass exceeding 500 ml FREE

2204.2114 ---- In disposable packings of glass not exceeding 500 ml FREE

2204.2115 ---- In disposable packings of plastics,coloured ........ FREE

2204.2116 ---- In disposable packings of plastics,not coloured .. FREE

2204.2119 ---- Other ..................................................................... FREE

--- Fortified grape must of an alcoholic strength by volume of more than 2.25 %vol:

2204.2121 ---- In disposable packings of steel ............................. FREE

2204.2122 ---- In disposable packings of aluminium ................... FREE

2204.2123 ---- In disposable packings of glass exceeding 500 ml FREE

2204.2124 ---- In disposable packings of glass not exceeding 500 ml... FREE

2204.2125 ---- In disposable packings of plastics,coloured ........ FREE

2204.2126 ---- In disposable packings of plas tics,not coloured .. FREE

2204.2129 ---- Other ..................................................................... FREE

--- Other of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:

2204.2131 ---- In disposable packin gs of steel ............................. FREE

2204.2132 ---- In disposable packings of aluminium ................... FREE

2204.2133 ---- In disposable packings of glass exceeding 500 ml FREE

2204.2134 ---- In disposable packings of glass not exceedin g 500 ml FREE

2204.2135 ---- In disposable packings of plastics,coloured ........ FREE

2204.2136 ---- In disposable packings of plastics,not coloured .. FREE


- 13 -


Icelandic

Customs Tariff Description Duty heading No


2204.2139 ---- Other ................................................................................... FREE

--- Wine not mixed with other fermented beverages or non-alcoholic beverages provided the product is of an alcoholic strength by volume of more than 2.25 %up to and including 15 %vol and containing solely alcohol obtained by fermentation, without any kind of distillation:

---- Wh i t e w i n e s :

2204.2141 ----- In disposable packings of steel ......................... FREE

2204.2142 ----- In disposable packings of aluminium ............... FREE

2204.2143 ----- In disposable packings of glas s exceeding 500 ml FREE

2204.2144 ----- In disposable packings of glass not exceeding 500 ml FREE

2204.2145 ----- In disposable packings of plastics,coloured .... FREE

2204.2146 ----- In disposable packings of plastics,not coloured FREE

2204.2149 ----- Other ................................................................. FREE

---- R e d w i n e s :

2204.2151 ----- In disposable packings of steel ......................... FREE

2204.2152 ----- In disposable packings of aluminium ............... FREE

2204.2153 ----- In disposable packings of glass exceeding 500 ml FREE

2204.2154 ----- In disposable packings of glass not exceeding 500 ml FREE

2204.2155 ----- In disposable packings of plastics,coloured .... FREE

2204.2156 ----- In disposable packings of plastics,not coloured FREE

2204.2159 ----- Other ................................................................. FREE

---- O t h e r w i n e s :

2204.2161 ----- In disposable packings of steel ......................... FREE

2204.2162 ----- In disposable packings of aluminium ............... FREE

2204.2163 ----- In disposable packings of glass exceeding 500 ml FREE

2204.2164 ----- In disposable packings of glass not exceeding 500 ml . FREE

2204.2165 ----- In disposable packings of plastics,coloured .... FREE

2204.2166 ----- In disposable packings of plastics,not coloured FREE

2204.2169 ----- Other ................................................................. FREE

---- Other of an alcoholic strength by volume of more than 2.25 %vol:

2204.2191 ----- In disposable packings of steel ............................. FREE

2204.2192 ----- In disposable packings of aluminium ................... FREE

2204.2193 ----- In disposable packings of glass exceeding 500 ml FREE

2204.2194 ----- In disposable packings of glass not exceeding 500 ml . FREE

2204.2195 ----- In disposable packings of plastics,coloured ........ FREE

2204.2196 ----- In disposable packings of plastics,not coloured .. ....... FREE

2204.2199 ----- Other ..................................................................... FREE

-- O t h e r :

--- Fortified grape must of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:

2204.2911 ---- In disposable packings of steel ............................. FREE

2204.2912 ---- In disposable packings of aluminium ................... FREE

2204.2913 ---- In disposable packings of glass ............................ FREE

2204.2915 ---- In disposable packings of plastics,coloured ........ FREE

2204.2916 ---- In disposable packings of plastics,not coloured .. FREE

2204.2919 ---- Other ..................................................................... FREE

--- Fortified grape must of an alcoholic strength by volume of more than 2.25 %vol:

2204.2921 ---- In disposable packings of steel ............................. FREE

2204.2922 ---- In disposable packings of aluminium ................... FREE

2204.2923 ---- In disposable packings of glass ............................ FREE


- 14 -


Icelandic

Customs Tariff Description Duty heading No


2204.2925 ---- In disposable packings of plastics,coloured ........ FREE

2204.2926 ---- In disposable packings of plastics,not coloured .. FREE

2204.2929 ---- Other ..................................................................... FREE

--- Other of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:

2204.2931 ---- In disposable packings of steel ............................. FREE

2204.2932 ---- In disposable packings of aluminium ................... FREE

2204.2933 ---- In disposable packings of glass ............................ FREE

2204.2935 ---- In disposable packings of plastics, coloured ........ FREE

2204.2936 ---- In disposable packings of plastics, not coloured .. FREE

2204.2939 ---- Other ..................................................................... FREE

--- Wine not mixed with other fermented beverages or non-alcoholic beverages provided the product is of an alcoholic strength by volume of more than 2.25 %up to and including 15 %vol and containing solely alcohol obtained by fermentation, without any kind of distillation:

---- Wh i t e w i n e s :

2204.2941 ----- In disposable packings of steel ......................... FREE

2204.2942 ----- In disposable packings of aluminium ............... FREE

2204.2943 ----- In disposable packings of glass exceeding 500 ml FREE

2204.2944 ----- In disposable packings of glass not exceeding 500 ml FREE

2204.2945 ----- In disposable packings of plastics, coloured .... FREE

2204.2946 ----- In dis posable packings of plastics, not coloured FREE

2204.2949 ----- Other ................................................................. FREE

---- R e d w i n e s :

2204.2951 ----- In disposable packings of steel ......................... FREE

2204.2952 ----- In disposable packings of aluminium ............... ............. FREE

2204.2953 ----- In disposable packings of glass exceeding 500 ml FREE

2204.2954 ----- In disposable packings of glass not exceeding 500 ml FREE

2204.2955 ----- In disposable packings of plastics, coloured .... FREE

2204.2956 ----- In disposable packings of plastics, not coloured FREE

2204.2959 ----- Other ................................................................. FREE

---- O t h e r w i n e s :

2204.2961 ----- In disposable packings of steel ......................... FREE

2204.2962 ----- In disposable packings of aluminium ............... FREE

2204.2963 ----- In disposable packings of glass exceeding 500 ml FREE

2204.2964 ----- In disposable packings of glass not exceeding 500 ml FREE

2204.2965 ----- In disposable packings of plastics, coloured .... FREE

2204.2966 ----- In disposable packings of plastics, not coloured FREE

2204.2969 ----- Other ................................................................. FREE

---- Other of an alcoholic strength by volume of more than 2.25 %vol:

2204.2991 ----- In disposable packings of steel ............................. FREE

2204.2992 ----- In disposable packings of aluminium ................... FREE

2204.2993 ----- In disposable packings of glass exceeding 500 ml FREE

2204.2994 ----- In disposable packings of glass not exceeding 500 ml FREE

2204.2995 ----- In disposable packings of plastics,coloured ........ FREE

2204.2996 ----- In disposable packin gs of plastics,not coloured .. FREE

2204.2999 ----- Other ..................................................................... FREE

- Other grape must:

-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:

2204.3011 --- In disposable packings of steel ................................ FREE


- 15 -


Icelandic

Customs Tariff Description Duty heading No


2204.3012 --- In disposable packings of aluminium ...................... FREE

2204.3013 --- In disposable packings of glass exceeding 500 ml . FREE

2204.3014 --- In disposable packings of glass not exceeding 500 ml . FREE

2204.3015 --- In disposable packings of plastics,coloured ........... FREE

2204.3016 --- In disposable packings of plastics,not coloured ..... FREE

2204.3019 --- Other ........................................................................ FREE

-- Of an alcoholic strength by volume of more than 2.25%vol:

2204.3021 --- In disposable packings of steel ................................ FREE

2204.3022 --- In disposable packings of aluminium ...................... FREE

2204.3023 --- In disposable packings of glass exceeding 500 ml . FREE

2204.3024 --- In disposable packings of glass not exceeding 500 ml . FREE

2204.3025 --- In disposable packings of plastics,coloured ........... FREE

2204.3026 --- In d isposable packings of plastics,not coloured ..... FREE

2204.3029 --- Other ................................................................................... FREE


  1. 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 ................................ FREE

2205.1012 --- In disposable packings of aluminiu m ...................... FREE

2205.1013 --- In disposable packings of glass exceeding 500 ml . FREE

2205.1014 --- In disposable packings of glass not exceeding 500 ml FREE

2205.1015 --- In disposable packings of plastics,coloured ........... FREE

2205.1016 --- In disposable packings of plastics,not coloured ..... FREE

2205.1019 --- Other ........................................................................ FREE

-- Of an alcoholic strength by volume of more than 2.25%up to and including 15%vol and containing solely alcohol obtained by fermentation,without any kind of distillation:

2205.1021 --- In disposable packings of steel ................................ FREE

2205.1022 --- In disposable packings of aluminium ...................... FREE

2205.1023 --- In disposable packings of glass exceeding 500 ml . FREE

2205.1024 --- In disposable packings of glass not exceeding 500 ml FREE

2205.1025 --- In disposable packings of plastics,coloured ........... FREE

2205.1026 --- In disposable packings of plastics,not coloured ..... FREE

2205.1029 --- Other ........................................................................ FREE

-- O t h e r :

2205.1091 --- In disposable packings of steel ................................ FREE

2205.1092 --- In disposable packings of aluminium ...................... FREE

2205.1093 --- In disposable packings of glass exceeding 500 ml . FREE

2205.1094 --- In disposable packings of glass not exceeding 500 ml . FREE

2205.1095 --- In disposable packings of plastics,coloured ........... FREE

2205.1096 --- In disposable packings of plastics,not coloured ..... FREE

2205.1099 --- Other ........................................................................ FREE

- O t h e r :

-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:

2205.9011 --- In disposable packings of steel ................................ FREE

2205.9012 --- In disposable packings of aluminium ...................... FREE

2205.9013 --- In disposable packings of glass ............................... FREE

2205.9015 --- In disposable packings of plastics,coloured ........... FREE


- 16 -


Icelandic

Customs Tariff Description Duty heading No


2205.9016 --- In disposable packings of plastics,not coloured ..... .... FREE

2205.9019 --- Other ........................................................................ FREE

-- Of an alcoholic strength by volume of more than 2.25%up to and including 15%vol and containing solely alcohol obtained by fermentation,without any kind of distillation:

2205.9021 --- In disposable packings of steel ................................ FREE

2205.9022 --- In disposable packings of aluminium ...................... FREE

2205.9023 --- In disposable packings of glass ............................... FREE

2205.9025 --- In disposable packings of plastics,coloured ........... FREE

2205.9026 --- In disposable packings of plastics,not coloured ..... FREE

2205.9029 --- Other ........................................................................ FREE

-- O t h e r :

2205.9091 --- In disposable p ackings of steel ................................ FREE

2205.9092 --- In disposable packings of aluminium ...................... FREE

2205.9093 --- In disposable packings of glass ............................... FREE

2205.9095 --- In disposable packings of plastics,coloured ........... FREE

2205.9096 --- In disposable packings of plastics,not coloured ..... FREE

2205.9099 --- Other ................................................................................... FREE


  1. Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:

- Spirits obtained by distilling grape wine or grape marc:

-- C o g n a c :

2208.2021 --- In disposable packings of steel ................................ ..... FREE

2208.2022 --- In disposable packings of aluminium ...................... ..... FREE

2208.2023 --- In disposable packings of glass exceeding 500 ml . ..... FREE

2208.2024 --- In disposable packings of glass not exceeding 500 ml FREE

2208.2025 --- In disposable packings of plastics,coloured ........... ..... FREE

2208.2026 --- In disposable packings of plastics,not coloured ..... .... FREE

2208.2029 --- Other ................................................................................... FREE

-- O t h e r :

2208.2081 --- In disposable packings of steel ................................ ...... FREE

2208.2082 --- In disposable packings of aluminium .................... ........... FREE

2208.2083 --- In disposable packings of glass exceeding 500 ml . ..... FREE

2208.2084 --- In d isposable packings of glass not exceeding 500 ml FREE

2208.2085 --- In disposable packings of plastics,coloured ........... ..... FREE

2208.2086 --- In disposable packings of plastics,not coloured ..... .... FREE

2208.2089 --- Other ................................................................................... FREE

- Wh i s k i e s :

2208.3011 -- In disposable packings of steel ................................... ...FREE

2208.3012 -- In disposable packings of aluminium ......................... ...FREE

2208.3013 -- In disposable packings of glass exceeding 500 ml ..... .FREE

2208.3014 -- In disposable packings of glass not exceeding 500 ml FREE

2208.3015 -- In disposable packings of plastics,coloured .............. .. FREE

2208.3016 -- In disposable packings of pla stics,not coloured ........ . FREE

2208.3019 -- Other ...................................................................................FREE

- R u m a n d t a f i a :

2208.4011 -- In disposable packings of steel ................................... ...FREE

2208.4012 -- In disposable packings of aluminium ......................... ...FREE

2208.4013 -- In disposable packings of glass exceeding 500 ml ..... .FREE

2208.4014 -- In disposable packings of glass not exceeding 500 ml FREE

2208.4015 -- In disposable packings of plastics,coloured .............. .. FREE


- 17 -


Icelandic

Customs Tariff Description Duty heading No


2208.4016 -- In disposable packings of plastics,not coloured ........ . FREE

2208.4019 -- Other ...................................................................................FREE

- Gin and Geneva:

-- G i n :

2208.5031 --- In disposable packings of steel ................................ ...... FREE

2208.5032 --- In disposable packings of aluminium ...................... ...... FREE

2208.5033 --- In disposable packings of glass exceeding 500 ml . ..... FREE

2208.5034 --- In disposable packings of glass not exceeding 500 ml FREE

2208.5035 --- In disposable packings of plastics,coloured ........... ..... FREE

2208.5036 --- In disposable packings of plastics,not coloured ..... . FREE

2208.5039 --- Other ................................................................................FREE

-- G e n e v a :

2208.5041 --- In disposable packings of steel ................................ ...FREE

2208.5042 --- In disposable packings of aluminium ...................... ...FREE

2208.5043 --- In disposable packings of glass exceeding 500 ml . .. FREE

2208.5044 --- In disposable packings of glass not exceeding 500 ml FREE

2208.5045 --- In disposable packings of plastics,coloured ........... .. FREE

2208.5046 --- In disposable packings of plastics ,not coloured ..... . FREE

2208.5049 --- Other ................................................................................FREE

- Vodka:

2208.6011 -- In disposable packings of steel ................................... FREE

2208.6012 -- In disposable packings of aluminium ......................... FREE

2208.6013 -- In disposable packings of glass exceeding 500 ml ..... FREE

2208.6014 -- In disposable packings of glass not exceeding 500 ml FREE

2208.6015 -- In disposable packings of plastics,coloured .............. FREE

2208.6016 -- In disposable packings of plastics,not coloured ........ FREE

2208.6019 -- Other ................................................................................FREE

- Liqueurs and cordials:

-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:

2208.7021 --- In disposable packings of steel ................................ ...FREE

2208.7022 --- In disposable packings of aluminium ...................... ...FREE

2208.7023 --- In disposable packings of glass exceeding 500 ml . .. FREE

2208.7024 --- In disposable packings of glass not exceeding 500 ml FREE

2208.7025 --- In disposable packings of plastics, coloured ........... . FREE

2208.7026 --- In disposable packings of plastics, not colo ured ..... FREE

2208.7029 --- Other ................................................................................FREE

-- O h e r :

2208.7081 --- In disposable packings of steel ................................ ...FREE

2208.7082 --- In disposable packings of aluminium ...................... ...FREE

2208.7083 --- In disposable packings of glass exceeding 500 ml . .. FREE

2208.7084 --- In disposable packings of glass not exceeding 500 ml FREE

2208.7085 --- In disposable packings of plastics, coloured ............ FREE

2208.7086 --- In disposable packings of plastics, not coloured ..... FREE

2208.7089 --- Other ................................................................................FREE

- O h e r :

-- Aqua vitae (brennivín):

2208.9021 --- In disposable packings of steel ................................ ...FREE

2208.9022 --- In disposable packings of aluminium ...................... ...FREE

2208.9023 --- In disposable packings of glass exceeding 500 ml . .. FREE

2208.9024 --- In disposable packings of glass not exceeding 500 ml FREE

2208.9025 --- In disposable packings of plastics, coloured ........... . FREE


- 18 -


Icelandic

Customs Tariff Description Duty heading No


2208.9026 --- In disposable packings of plastics, not coloured ..... FREE

2208.9029 --- Other ................................................................................FREE

-- A q u a v i t:

2208.9031 --- In disposable packings of steel ................................ ...FREE

2208.9032 --- In disposable packings of aluminium ...................... ...FREE

2208.9033 --- In disposable packin gs of glass exceeding 500 ml . .. FREE

2208.9034 --- In disposable packings of glass not exceeding 500 ml FREE

2208.9035 --- In disposable packings of plastics,coloured ........... FREE

2208.9036 --- In disposable packings of plastics,not coloured ..... FREE

2208.9039 --- Other ........................................................................ FREE

-- Other of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:

2208.9071 --- In disposable packings of steel ................................ FREE

2208.9072 --- In disposable packings of aluminium ...................... ...FREE

2208.9073 --- In disposable packings of glass exceeding 500 ml . ...FREE

2208.9074 --- In disposable packings of glass not exceeding 500 ml FREE

2208.9075 --- In disposable packings of plastics,coloured ........... ... FREE

2208.9076 --- In disposable packings of plastics,not coloured ... FREE

2208.9079 --- Other ........................................................................ .......... FREE

-- Other of an alcoholic strength by volume of more than 2.25

%vol:

2208.9081 --- In disposable packings of steel ................................ ..... FREE

2208.9082 --- In disposable packings of aluminium ...................... ..... FREE

2208.9083 --- In disposable packings of glass exceeding 500 ml . ..... FREE

2208.9084 --- In disposable packings of glass not exceeding 500 ml FREE

2208.9085 --- In disposable packings of plastics,coloured ........... ..... FREE

2208.9086 --- In disposable packings of plastics,not coloured ..... .... FREE

2208.9089 --- Other ................................................................................... FREE


ex 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders:

--- Plasters:

2520.2001 ------ Plasters specially prepared for use in dentistry ............ FREE


ex 2839 Silicates; commercial alkali metal silicates:

  1. 2839.9000 ---Other, excluding commercial alcali metal silicates (lithium-, rubidium-,

ceasium- and francium silicates )............................................ FREE


ex 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

--- Saturated monohydric alcohols:

2905.1200 ------ Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) FREE

2905.1300 ------ Butan-1-ol (n-butyl alcohol)............................................. FREE

2905.1400 ------ Other butanols ................................................................... FREE

2905.1500 ------ Pentanol (amyl alcohol) and isomers thereof ................ FREE

2905.1600 ------ Octanol (octyl alcohol) and isomers thereof ................. FREE

2905.1700 ------ Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and

octadecan-1-ol (stearyl alcohol) ...................................... FREE

2905.1900 ------ Other.................................................................................... FREE

--- Unsaturated monohydric alcohols:


- 19 -


Icelandic

Customs Tariff Description Duty heading No


2905.2200 ------ Acyclic terpene alcohols .................................................. FREE

2905.2900 ------ Other.................................................................................... FREE

--- Diols:

2905.3200 ------ Propylene glycol (propane-1,2-diol) ............................... FREE

2905.3900 ------ Other.................................................................................... FREE

--- Other polyhydric alcohols:

2905.4100 ------ 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) FREE

2905.4200 ------ Pentaerythritol.................................................................... FREE

2905.4300 ------ Mannitol.............................................................................. FREE

2905.4400 ------ D-glucitol (sorbitol) ........................................................... FREE

2905.4900 ------ Other.................................................................................... FREE

--- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:

2905.5100 ------ Ethchlorvynol..................................................................... FREE

2905.5900 ------ Other.................................................................................... FREE


2911 2911.0000 Acetals and hemiacetals, whether or not with other oxygen function,

and their halogenated, sulphonated, nitrated or nitrosated derivatives FREE


ex 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

--- Formic acid, its salts and esters:

2915.1200 ------ Salts of formic acid ............................................................ FREE

2915.1300 ------ Esters of formic acid .......................................................... FREE

--- Acetic acid and its salts; acetic anhydride:

2915.2100 ------ Acetic acid .......................................................................... FREE

2915.2200 ------ Sodium acetate ................................................................... FREE

2915.2300 ------ Cobalt acetates ................................................................... FREE

2915.2400 ------ Acetic anhydride ............................................................... FREE

2915.2900 ------ Other.................................................................................... FREE

--- Esters of acetic acid:

2915.3100 ------ Ethyl acetate ....................................................................... FREE

2915.3200 ------ Vinyl acetate ....................................................................... FREE

2915.3300 ------ n-Butyl acetate ................................................................... FREE

2915.3400 ------ Isobutyl acetate ................................................................. FREE

2915.3500 ------ 2-Ethoxyethyl acetate........................................................ FREE

2915.3900 ------ Other.................................................................................... FREE

2915.4000 ---Mono-, di- or trichloroacetic acids, their salts and esters .FREE

2915.5000 ---Propionic acid, its salts and esters ........................................ FREE

2915.6000 ---Butanoic acids, pentanoic acids, their salts and esters .....FREE

2915.7000 ---Palmitic acid, stearic acid, their salts and esters .................. FREE

2915.9000 ---Other .......................................................................................... FREE


  1. Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

---Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2916.1100 ------ Acrylic acid and its salts .................................................. FREE

2916.1200 ------ Esters of acrylic acid ......................................................... FREE

2916.1300 ------ Methacrylic acid and its salts .......................................... FREE


- 20 -


Icelandic

Customs Tariff Description Duty heading No


2916.1400 ------ Esters of methacrylic acid ................................................. FREE

2916.1500 ------ Oleic, linoleic or linolenic acids, their salts and esters .FREE

2916.1900 ------ Other.................................................................................... FREE

2916.2000 ---Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

---Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2916.3100 ------ Benzoic acid, its salts and esters ..................................... FREE

2916.3200 ------ Benzoyl peroxide and benzoyl chloride.......................... FREE

2916.3400 ------ Phenylacetic acid and its salts ......................................... FREE

2916.3500 ------ Esters of phenylacetic acid .............................................. FREE

2916.3900 ------ Other.................................................................................... FREE


  1. Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

--- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2917.1100 ------ Oxalic acid, its salts and esters ........................................ FREE

2917.1200 ------ Adipic acid, its salts and esters ...................................... FREE

2917.1300 ------ Azelaicic acid, sebacic acid, their salts and esters ...... FREE

2917.1400 ------ Maleic anhydride .............................................................. FREE

2917.1900 ------ Other ................................................................................... FREE

2917.2000 --- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

--- Aromatic polycarboxylic acids, their anhydrides, halides, per-oxides, peroxyacids and their derivatives:

2917.3100 ------ Dibutyl orthophthalates .................................................. FREE

2917.3200 ------ Dioctyl orthophthalates .................................................... FREE

2917.3300 ------ Dinonyl or didecyl orthophthalates ................................ FREE

2917.3400 ------ Other esters of orthophthalic acid .................................. FREE

2917.3500 ------ Phthalic anhydride............................................................. FREE

2917.3600 ------ Terephthalic acid and its salts ........................................ FREE

2917.3700 ------ Dimethyl terephthalate ..................................................... FREE

2917.3900 ------ Other ................................................................................... FREE


  1. Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

--- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918.1100 ------ Lactic acid, its salts and esters ....................................... FREE

2918.1200 ------ Tartaric acid ....................................................................... FREE

2918.1300 ------ Salts and esters of tartaric acid ....................................... FREE

2918.1400 ------ Citric acid ........................................................................... FREE

2918.1500 ------ Salts and esters of citric acid .......................................... FREE

2918.1600 ------ Gluconic acid, its salts and esters .................................. FREE


2918.1900 ------ Other ................................................................................... FREE


- 21 -


Icelandic

Customs Tariff Description Duty heading No


--- Carboxylic acids with phenol function but without other oxygen

function, their anhydrides, halides, per-oxides, peroxyacids and their derivatives:

2918.2100 ------ Salicylic acid and its salts ................................................ FREE

2918.2200 ------ O-Acetylsalicylic acid, its salts and esters ................... FREE

2918.2300 ------ Other esters of salicylic acid and their salts ................. FREE

2918.2900 ------ Other ................................................................................... FREE

2918.3000 ---Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and

their derivatives ........................................................................ FREE

2918.9000 ---Other .......................................................................................... FREE


  1. Heterocyclic compounds with oxygen hetero-atom(s) only:

--- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

2932.1100 ------ Tetrahydrofuran ................................................................ FREE

2932.1200 ------ 2-Furaldehyde (furfuraldehyde) ..................................... FREE

2932.1300 ------ Furfuryl alcohol and tetrahydrofurfuryl alcohol .......... FREE

2932.1900 ------ Other ................................................................................... FREE

--- Lactones:

2932.2100 ------ Coumarin, methylcoumarins and ethylcoumarins......... FREE

2932.2900 ------ Other lactones .................................................................... FREE

--- Other:

2932.9100 ------ Isosafrole ............................................................................ FREE

2932.9200 ------ 1-(1,3-Benzodioxol-5-yl)propan-2-one ............................ FREE

2932.9300 ------ Piperonal ............................................................................. FREE

2932.9400 ------ Safrole.................................................................................. FREE

2932.9500 ------ Tetrahydro cannabinols (all isomers).............................. FREE

------ Other:

2932.9910 --------- Benzofuran (coumarone) ............................................... FREE

2932.9930 --------- Internal ethers ................................................................. FREE

2932.9950 --------- Epoxides with a four- membered ring........................... FREE

--------- Cyclic acetals and internal hemi acetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2932.9971 --------- 3,4 Methylenedioxy phenylpropan-2-on ................. FREE

2932.9979 --------- Other.............................................................................. FREE

2932.9990 --------- Other................................................................................. FREE


ex 2933 Heterocyclic compounds with nitrogen hetero-atom(s) only;

--- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:

2933.1100 ------ Phenazone (antipyrin) and its derivatives ..................... FREE

2933.1900 ------ Other.................................................................................... FREE

--- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:

2933.2900 ------ Other.................................................................................... FREE

--- Compounds containing an unfused pyridine rin g (whether or not hydrogenated) in the structure :

2933.3100 ------ Pyridine and its salts ......................................................... FREE

2933.3200 ------ Piperidine and its salts ...................................................... FREE


- 22 -


Icelandic

Customs Tariff Description Duty heading No


2933.3300 ------ Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam

(INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol

(INN), piritramide (INN), propiram (INN) and trimeperidine (INN);

salts there of........................................................................FREE

------ Other:

2933.3910 --------- Iproniazid: ketobemidone hydrochloride; pyridostigmine bromide

........................................................................................... FREE

2033.3980 --------- Other ................................................................................ FREE

2933.3990 ------ Other.................................................................................... FREE

--- Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused:

2933.4100 ------ Levorphanol (INN) and its salts ...................................... FREE

2933.4900 ------ Other.................................................................................... FREE

--- Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure:

2933.5500 ------ Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and

zipeprol (INN); salts thereof............................................. FREE

2933.5900 ------ Other.................................................................................... FREE

--- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:

2933.6100 ------ Melamine............................................................................. FREE

2933.6900 ------ Other.................................................................................... FREE

--- Lactams:

2933.7100 ------ 6-Hexanelactam (epsilon-caprolactam) .......................... FREE

2933.7200 ------ Clobazam (INN) and methyprylon (INN)........................ FREE

2933.7900 ------ Other lactams ...................................................................... FREE

--- Other:

2933.9100 ------ Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam

(INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam

(INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and

triazolam (INN); salts thereof........................................... FREE

2933.9900 ------ Other.................................................................................... FREE


  1. Nucleic acids and their salts , whether or not chemically defined;

other heterocyclic compounds:

2934.1000 ---Compounds containing an unfused thiazole ring (whether or not

hydrogenated) in the structure ............................................. FREE

2934.2000 ---Compounds containing in the stucture a benzothiazole ring-system

(whether or not hydrogenated), not further fused ............. FREE

2934.3000 ---Compounds containing in the structure a phenothiazine ring-system

(whether or not hydrogenated), not further fused ............. FREE

--- Other:


- 23 -


Icelandic

Customs Tariff Description Duty heading No


2934.9100 ------ Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam

(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxa zolam (INN), pemoline (INN), phendimetrazine

(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof FREE

2934.9900 ------ Other.................................................................................... FREE


2940 2940.0000 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers , sugar acetals and sugar esters, and their salts, other than products of heading No. 2937, 2938 or

2939 ...........................................................................................FREE


  1. Antibiotics:

2941.1000 ---Penicillins and their derivatives with a penicillanic acid structure; salts thereof........................................................................................ FREE

2941.2000 ---Streptomycins and their derivatives; salts thereof............. FREE

2941.3000 ---Tetracyclines and their derivatives; salts thereof............... FREE

2941.4000 ---Chloramphenicol and its derivatives; salts thereof ............ FREE

2941.5000 ---Erythromycin and its derivatives; salts thereof .................. FREE

2941.9000 ---Other .......................................................................................... FREE


ex 3006 Pharmaceutical goods specified in Note 4 to this Chapter:

--- Dental cements and other dental fillings; bone reconstruction cements:

3006.4002 ------ Silver amalgams for dental fillings................................... FREE

---Chemical contraceptive preparations based on hormones , on other products of heading 2937or on spermicides:

  1. 3006.6000 ------ Chemical contraceptive preparations based on hormones FREE

ex 3403 Lubricating preparations (including cutting -oil preparations, bolt or nut release preparations, anti -rust or anti -corrosion preparations and mould releas e preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals:

--- Containing petroleum oils or oils obtained from bituminous minerals:

------ Preparations for the treatment of textile materials, leather, furskins or other materials:

  1. 3403.1100 --------- Waterdispersible textile lubricating preparations containing a high proportion of surface-active agents together with mineral

oils and other chemicals ................................................ FREE

------ Other:

--------- Anti-rust and anti-corrosive preparations:

  1. 3403.1901 ------------ Anti-rust preparations based on lanolin and dissolved in white spirit even if the content of white spirit is 70 % or more by
    1. FREE

ex 3407 Modelling pastes, including those put up for children's amusement; preparations known as "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


- 24 -


Icelandic

Customs Tariff Description Duty heading No


in dentistry, with a basis of plaster (of calcined gypsum or calcium

sulphate):

3407.0001 ---Preparations for use in dentistry, with a basis of plaster .. FREE


  1. Casein, caseinates and other casein derivatives; casein glues:

3501.1000 ---Casein ....................................................................................... FREE

--- Other:

3501.9001 ------ For food preparation ......................................................... FREE

3501.9009 ------ Other.................................................................................... FREE


  1. Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

--- Dextrins and other modified starches:

3505.1001 ------ Starches, esterified or etherified ...................................... FREE

3505.1009 ------ Other.................................................................................... FREE

3505.2000 ---Glues ......................................................................................... FREE


  1. Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding

a net weight of 1 kg:

3506.1000 ---Products suitable for use as glues or adhesives, put up for retail sale

as glues or adhesives, not exceeding a net weight of 1 kg FREE

--- Other:

3506.9100 ------ Adhesives based on polymers of headings 39.01 to 39.13 or on

  1. ................................................................................. FREE

3506.9900 ------ Other ................................................................................... FREE


ex 3801 Artificial graphite; colloidal or semi -colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi - manufactures:

---Colloidal or semi -colloidal graphite:

  1. 3801.2000 ------ Colloidal graphite suspended in oil and semi -colloidal graphite FREE
  2. 3801.3000 ---Carbonaceous pastes for electrodes and similar pastes for furnace

linings, excluding carbons for making carbon brushes ..... FREE

---Other:

  1. 3801.9000 ------ Preparations based on graphite or other carbon in the form of

pastes, mixed with oil ........................................................ FREE


ex3804 3804.0000 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 3803, excluding

concentrated sulphite lye ...................................................... FREE


ex 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent:

--- Other:

  1. 3805.9000 ------ Crude para -cymene other than sulphite t urpentine...... FREE
  1. ....................................................................................................Finishing agents, dye carriers to accelerate the dyeing or fixing of dye stuffs and

- 25 -


Icelandic

Customs Tariff Description Duty heading No


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:

3809.1000 ---With a basis of amylaceous substances .............................. FREE

--- Other:

3809.9100 ------ Of a kind used in the textile or like industries ............... FREE

3809.9200 ------ Of a kind used in the paper or like industries ................ FREE

3809.9300 ------ Of a kind used in the leather or like industries .............. FREE


ex 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti -corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

--- Anti-knock preparations:

  1. 3811.1100 ------ Based on lead compound, excluding for mineral oils, including
    1. .............................................................................. FREE
  2. 3811.1900 ------ Other, excluding for mineral oils, including gasoline ..FREE

--- Additives for lubricating oils:

  1. 3811.2100 ------ Containing petroleum oils or oils obtained from bituminous

minerals, excluding for mineral oils ................................. FREE

  1. 3811.2900 ------ Other, excluding for mineral oils ...................................... FREE
  2. 3811.9000 ---Other, exc luding for mineral oils, including gasoline.......... FREE

ex 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti -oxidising preparations and other compound stabilisers for rubber or plastics:

3812.2000 ---Compound plasticisers for rubber or plastics ..................... FREE

3812.3000 ---Anti-oxidising preparations and other compound stabilisers for rubber

or plastics ................................................................................. FREE


3817 3817.0000Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 2707 or 2902:


3818 3818.0000 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in

  1. ............................................................................... FREE

ex 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included;:

  1. 3824.1000 ---Prepared binders for foundry moulds or cores, excluding foundry core

binders based on natural resinous products ....................... FREE

3824.3000 ---Non-agglomerated metal carbides mixed together or with metallic

  1. ...................................................................................... FREE

3824.5000 ---Non-refractory mortars and concretes FREE

3824.6000 ---Sorbitol other than that of subheading No. 2905.44 .......... FREE

--- Mixtures containing perhalogenated derivatives of acyclic hydro carbons containing two or more different halogens:


- 26 -


Icelandic

Customs Tariff Description Duty heading No


3824.7100 ------ Containing acyclic hydrocarbons perhalogenated only with

fluorine and chlorine ......................................................... FREE

3824.7900 ------ Other.................................................................................... FREE

--- Other:

------ Other:

3824.9001 --------- Raw materials or auxiliary preparations for the production of

industrial goods.............................................................. FREE

3824.9002 --------- Compound hardening agents ....................................... FREE

3824.9003 --------- Inorganic composite solvents and thinners ............... FREE

3824.9004 --------- Anti-rust preparations ................................................... FREE

3824.9005 --------- Refrigerants ..................................................................... FREE

3824.9006 --------- Residual products of the chemical or allied industries, n.e.s. . FREE

3824.9007 --------- Mixture of saccharine or its salts and chemical substances, such as sodium bicarbonate and tartaric acid, in retail packings of 1 kg

or less ............................................................................... FREE

3824. 9009 --------- Other................................................................................. FREE


ex 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls:

--- Other:

3919.9010 ------ Wall and ceiling covering................................................. FREE

------ Other:

3919.9021 --------- Of vulcanised fibre ........................................................ FREE

3919.9022 --------- Printed with advertisement in foreign languages ...... FREE

3919.9029 --------- Other................................................................................. FREE


  1. Other plates, sheets, film, foil and strip, of plastics, non-cellul ar and not reinforced, laminated, supported or similarly combined with other materials:

--- Of polymers of ethylene:

3920.1001 ------ Printed wrapping foil for foodstuffs .............................. FREE

3920.1002 ------ Of a thickness of 0.2 mm or more ..................................... FREE

3920.1009 ------ Other ................................................................................... FREE

--- Of polymers of propylene:

3920.2001 ------ Of a thickness of 0.2 mm or more, n.e.s. ......................... FREE

3920.2002 ------ Strips of a kind used for packaging, of a thickness 0.50 mm to 1

mm and of a width 7 to 15 mm ......................................... FREE

3920.2009 ------ Other ................................................................................... FREE

--- Of polymers of styrene:

3920.3001 ------ Of a thickness of 0.2 mm or more ..................................... FREE

3920.3009 ------ Other ................................................................................... FREE

--- Of polymers of vinyl chloride:

------ Containing by weight not less than 6 % of plasticisers :

3920.4301 --------- For conveyor belts ......................................................... FREE

3920.4302 ---------Of a thickness of 0.2 mm or more ...................................... FREE

3920.4303 ---------Plates for photoengravings .............................................. FREE

3920.4309 --------- Other................................................................................. FREE

------ Other:

3920.4901 --------- For conveyor belts ........................................................ FREE

3920.4902 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.4903 --------- Plates for photoengravings .......................................... FREE

3920.4909 --------- Other ................................................................................ FREE


- 27 -


Icelandic

Customs Tariff Description Duty heading No


--- Of acrylic polymers:

------ Of poly (methyl methacrylate):

3920.5101 --------- Of a thickness of 0.2 mm or more ................................. FREE

3920.5109 --------- Other ................................................................................ FREE

------ Other:

3920.5901 --------- Of a thickness of 0.2 mm or more ................................. FREE

3920.5909 --------- Other ................................................................................ FREE

--- Of polycarbonates, alkyd resins, polyallyl esters or other polyes ters:

------ Of polycarbonates:

3920.6101 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.6109 --------- Other ................................................................................ FREE

------ Of poly (ethylene terephthalate):

3920.6201 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.6209 --------- Other ................................................................................ FREE

------ Of unsaturated polyesters:

3920.6301 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.6309 --------- Other ................................................................................ FREE

------ Of other polyesters:

3920.6901 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.6909 --------- Other ................................................................................ FREE

--- Of cellulose or its chemical derivatives:

------ Of regenerated cellulose:

3920.7101 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.7109 --------- Other ................................................................................ FREE

3920.7200 ------ Of vulcanised fibre ........................................................... FREE

------ Of cellulose acetate:

3920.7301 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.7309 --------- Other ................................................................................ FREE

------ Of other cellulose derivatives:

3920.7901 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.7909 --------- Other ................................................................................ FREE

--- Of other plastics:

------ Of poly (vinyl butyral):

3920.9101 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.9109 --------- Other ................................................................................ FREE

------ Of polyamides:

3920.9201 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.9209 --------- Other ................................................................................ FREE

------ Of amino-resins:

3920.9301 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.9309 --------- Other ................................................................................ FREE

------ Of phenolic resins:

3920.9401 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.9409 --------- Other ................................................................................ FREE

------ Of other plastics:

3920.9901 --------- For conveyor belts ........................................................ FREE

3920.9902 --------- Of a thickness of 0.2 mm or more .................................. FREE

3920.9909 --------- Other ................................................................................ FREE


  1. Other plates, sheets, film, foil and strip, of plasti cs:

--- Cellular:


- 28 -


Icelandic

Customs Tariff Description Duty heading No


------ Of polymers of styrene:

3921.1101 --------- For heat insulation ......................................................... FREE

3921.1109 --------- Other ................................................................................ FREE

------ Of polymers of vinyl chloride:

3921.1201 --------- For paneling or heat insulation .................................... FREE

3921.1209 --------- Other ................................................................................ FREE

3921.1300 ------ Of polyurethanes .............................................................. FREE

3921.1400 ------ Of regenerated cellulose .................................................. FREE

------ Of other plastics:

3921.1901 --------- Draught excluders of expanded polyester ................. FREE

3921.1902 --------- For paneling or h eat insulation .................................... FREE

3921.1909 --------- Other ................................................................................ FREE

--- Other:

3921.9001 ------ For conveyor belts ........................................................... FREE

3921.9002 ------ Of a thickness of 0.2 mm or more .................................... FREE

3921.9003 ------ Plates for photoengravings ............................................. FREE

3921.9004 ------ Of vulcanised fibre ........................................................... FREE

3921.9009 ------ Other.................................................................................... FREE



TABLE III TO ANNEX III


LIECHTENSTEIN, SWITZERLAND


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



  1. 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:


10.10 -- Containing cocoa *


10.20 -- Flavoured or containing added fruit or nuts 100.-


  1. Vegetables (uncooked or cooked by steaming or boiling water), frozen:

40.00 - Sweet corn *


  1. Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

- Mucilages and thickeners, whether or not modified, derived from vegetable products:


ex 31.00 -- Agar-agar


- Modified FREE


-- Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds:


ex 32.10 --- For technical uses


- Modified FREE


* = Fixed duty in accordance with Article 2.1(a) in this Protocol

  1. = No fixed duty in accordance with Art icle 2.1(a) applied

- 2 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



ex 32.90 -- Other


- Modified FREE


ex 39.00 -- Other


- Modified FREE


  1. 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:

50.00 - Chemically pure fructose FREE


- Other, including invert sugar:


-- Solid:


ex 90.29 --- Other


- Chemically pure maltose FREE


  1. Sugar confectionery (including white chocolate), not containing cocoa:

- Chewing gum, whether or not sugar-coated:


10.10 -- Containing more than 70% by weight of sucrose *


10.20 -- Containing more than 60% but not more than 70% by *

weight of sucrose


10.30 -- Containing not more than 60% by weight of sucrose *


- Other:


90.10 -- White chocolate *


90.20 -- Sugar confectionery of all kinds, containing fruit or nuts *

(including fruit pastes, nougat, marzipan and the like)


-- Sugar confectionery of all kinds made from liquorice juice, *

containing, by weight of sucrose:


90.31 --- More than 10%


- 3 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



-- Other moulded sugar confectionery:


--- Not containing milk fats or vegetable fats, containing by weight of sucrose:


90.41 ---- More than 70% *


90.42 ---- More than 50% but not more than 70% *


90.43 ---- Not more than 50% *


90.50 --- Containing vegetable fats but not containing milk fats *


90.60 --- Containing milk fats *


-- Other, containing by weight of sucrose:


90.91 --- More than 70% *


90.92 --- More than 50% but not more than 70% *


90.93 --- Not more than 50% *


  1. Chocolate and other food preparations containing cocoa:

- Cocoa powder, containing added sugar or other sweetening matter:


10.10 -- Containing 65% or more by weight of sucrose *


10.20 -- Containing not 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 containers or immediate packings, of a content exceeding 2 kg:


-- Other:


--- In bulk blocks:


---- Containing ingredients derived from milk, containing by weight of milk fats:


20.91 ----- More than 6% *


- 4 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



20.92 ----- More than 3% but not more than 6% *


20.93 ----- Not more than 3% *


20.94 ---- Not containing ingredients derived from milk *


--- Other:


---- Containing ingredients derived from milk:


20.95 ----- Containing fats other than milk fats (whether or not *

containing milk fats)


20.96 ----- Other *


---- Not containing ingredients derived from milk:


20.97 ----- Containing fats *


20.99 ----- Other *


- Other, in blocks, slabs or bars:


-- Filled:


--- Containing ingredients derived from milk:


31.11 ---- Containing fats other than milk fats (whether or not *

containing milk fats)


31.19 ---- Other *


--- Not containing ingredients derived from milk:


31.21 ---- Containing fats *


31.29 ---- Other *


-- Not filled:


--- Milk chocolate, containing by weight of milkfats:


32.11 ---- More than 6% *


32.12 ---- More than 3% but not more than 6% *


- 5 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



32.13 ---- Not more than 3% *


32.90 --- Other *


- Other:


-- Containing ingredients derived from milk:


90.11 --- Containing fats other than milk fats (whether or not *

containing milk fats)


90.19 --- Other *


-- Not containing ingredients derived from milk:


90.21 --- Containing fats *


90.29 --- Other *


  1. Malt extract; food preparations of flour, 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 Nos. 0401 to 0404, not containing cocoa or containing less than 5% by weight of

cocoa calculated on a totally defatted basis, not elsewhere specified or included:


- Preparations for infant use, put up for retail sale:


-- Containing goods of headings Nos. 0401 to 0404:


10.11 --- Containing by weight more than 12% of milkfats *


10.12 --- Containing by weight more than 3% but not more than *

12% of milkfats


10.13 --- Not containing milkfats or containing by weight not more *

than 3% of milkfats


-- Not containing goods of headings Nos. 0401 to 0404:


10.21 --- Containing sugar *


10.22 --- Not containing sugar *


- 6 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



- Mixes and doughs for the preparation of bakers' wares of

heading No. 1905:


-- Other, containing goods of headings Nos. 0401 to 0404:


ex 20.81 --- Containing by weight more than 25% of milkfats


- In containers of a weight not exceeding 2 kg *


ex 20.82 --- Containing by weight more than 12% but not more than

25% of milkfats


- In containers of a weight not exceeding 2 kg *


20.83 --- Containing by weight not more than 12% of milkfats *


-- Other, not containing goods of headings Nos. 0401

to 0404:


ex 20.91 --- Containing by weight more than 25% of milkfats


- In containers of a weight not exceeding 2 kg *


ex 20.92 --- Containing by weight more than 12% but not more than

25% of milkfats


- In containers of a weight not exceeding 2 kg *


--- Not containing milkfats or containing by weight not more than 12% of milkfats:


20.93 ---- Containing fats *


20.99 ---- Other *


- Other:


-- Other:


--- Malt extracts, of a dry content of:


90.21 ---- More than 80% *


90.22 ---- Not more than 80% *


--- Food preparations of goods of headings Nos. 0401


- 7 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



to 0404, other than in powder, granules or other solid

forms


---- Other:


----- Containing milkfats, of a milkfat content by weight of:


90.41 ------ More than 50% *


------ More than 20% but not more than 50%:


90.42 ------- Containing more than 5% other fats than milkfats *


90.43 ------- Other *


------ More than 3% but not more than 20%:


90.44 ------- Containing more than 5% other fats than milkfats *


90.45 ------- Other *


90.46 ------ Not more than 3% *


90.47 ----- Not containing milkfats *


--- Preparations of goods of headings Nos. 0401 to 0404

(other than preparations of tariff items 1901.9061 to

1901.9075):


ex 90.81 ---- Containing by weight more than 25% of milkfats


- In containers of a weight not exceeding 2 kg *


ex 90.82 ---- Containing by weight more than 12% but not more than

25% of milkfats


- In containers of a weight not exceeding 2 kg *


90.89 ---- Other *


--- Other preparations:


ex 90.91 ---- Containing by weight more than 25% of milkfats


- In containers of a weight not exceeding 2 kg *


- 8 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



ex 90.92 ---- Containing by weight more than 12% but not more than

25% of milkfats


- In containers of a weight not exceeding 2 kg *


---- Not containing milkfats or containing by weight less than

12% of milkfats:


----- Of cereal flours, meals, starch or malt extracts:


90.93 ------ Containing fats *


90.94 ------ Not containing fats *


----- Other:


90.95 ------ Containing fats *


------ Not containing fats:


90.96 ------- Containing sugar or eggs *


90.99 ------- Other *


  1. 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:

- Uncooked pasta, not stuffed or otherwise prepared:


11.00 -- Containing eggs *


19.00 -- Other *


20.00 - Stuffed pasta, whether or not cooked or otherwise prepared *


30.00 - Other pasta *


- Couscous:


40.10 -- Unprepared *


40.90 -- Other *


1903 00.00 Tapioca and substitutes therefor prepared from starch, in 1.80


- 9 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



the form of flakes, grains, pearls, siftings or in similar

forms


  1. 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 elsewhere specified or included:

- Prepared foods obtained by the swelling or roasting of cereals or cereal products:


10.10 -- "Müesli" type preparations *


10.90 -- Other 18.-


20.00 - Prepared foods obtained from unroasted cereal flakes or *

from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals


30.00 - Bulgur wheat 110.-


- Other:


-- Other:


90.20 --- Parboiled rice FREE


90.90 --- Other:


---- Cereal grains, kibbled and prepared for the

manufacture of cornflakes and similar products

4.80



---- Other *


  1. 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:

- Crispbread:


10.10 -- Not containing added sugar or other sweetening matter *


- 10 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



10.20 -- Containing added sugar or other sweetening matter *


- Gingerbread and the like:


20.10 -- Containing milkfats *


20.20 -- Containing other fats *


20.30 -- Not containing fat *


- Sweet biscuits; waffles and wafers:


-- Sweet biscuits:


31.10 --- Containing milkfats *


31.90 --- Other *


-- Waffles and wafers:


32.10 --- Not containing added sugar or other sweetening matter *


32.20 --- Containing added sugar or other sweetening matter *


- Rusks, toasted bread and similar toasted products:


40.10 -- Not containing added sugar or other sweetening matter *


-- Containing added sugar or other sweetening matter:


40.21 --- Rusks *


40.29 --- Other *


- Other:


-- Bread and other ordinary bakers' wares, not containing added sugar or other sweetening matter, honey, eggs, fats, cheese or fruit:


--- Not put up for retail sale:


90.25 ---- Bread crumbs *


90.29 ---- Other *


- 11 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



--- Put up for retail sale:


90.31 ---- Matzos *


90.32 ---- Bread crumbs *


90.39 ---- Other *


90.40 -- Communion wafers, empty cachets of a kind suitable for

pharmaceutical use, sealing wafers, rice papers and similar products

FREE



-- Other:


90.91 --- Other, of potato flakes, potato meal or potato starch *


90.92 --- Other, not containing added sugar or other sweetening *

matter


--- Other, containing added sugar or other sweetening matter:


90.93 ---- Containing milkfat *


90.94 ---- Containing other fats *


90.95 ---- Not containing fat *


  1. Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

- Other:


-- Vegetables and other edible parts of plants:


90.20 --- Sweet corn (Zea mays var. saccharata) *


  1. Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 2006:

- Other vegetables and mixtures of vegetables:


-- In containers, of a weight exceeding 5 kg:


90.13 --- Sweet corn (Zea mays var. saccharata) *


- 12 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



-- In containers, of a weight not exceeding 5 kg:


90.43 --- Sweet corn (Zea mays var. saccharata) *


  1. Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products

of heading No. 2006:


- Potatoes:


-- Preparations in the form of flour, meal or flakes, consisting mainly of potatoes:


20.11 --- Containing by weight more than 80% of potatoes *


20.12 --- Containing by weight not more than 80% of potatoes *


80.00 - Sweet corn (Zea mays var. saccharata) *


  1. 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 and other seeds, whether or not mixed together:


-- Ground-nuts:


11.10 --- Peanut butter *


- Other, including mixtures other than those of subheading No.

2008.19:


91.00 -- Palm hearts *


-- Other:


--- Other:


99.98 ---- Corn, other than sweet corn (Zea mays var. *

saccharata)


  1. Extracts, essences and concentrates, of coffee, tea or

- 13 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



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:


-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:


12.90 --- Other *


- 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:


20.90 -- Other *


ex 30.00 - Roasted coffee substitutes, and extracts, essences

and concentrates thereof, excluded roasted chicory, and extracts, essences and concentrates thereof:


- Whole or in pieces 1.60


- Other *


  1. Yeasts (active or inactive); other single cell micro- organisms, dead (but not including vaccines of heading No. 3002); prepared baking powders:

ex 20.19 - Inactive yeasts; other single-cell micro-organisms, dead:


-- Yeasts, natural, dead 4.-


  1. Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

10.00 - Soya sauce FREE


20.00 - Tomato ketchup and other tomato sauces FREE


90.00 - Other FREE


- 14 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



  1. Soups and broths and preparations therefor; homogenised

composite food preparations:


10.00 - Soups and broths and preparations therefor FREE


  1. Ice cream and other edible ice, whether or not containing cocoa

- Containing cocoa *


- Other *


  1. Food preparations not elsewhere specified or included:

- Protein concentrates and textured protein substances:


10.11 -- Containing milkfats, other fats or sugar *


10.19 -- Other *


- Other:


-- Mixtures of extracts and concentrates of vegetable substances, of a kind used in the preparation of beverages:


--- Non alcoholic:


90.21 ---- Containing added sugar or other sweetening matter, *

containing by weight more than 60% of sucrose


90.22 ---- Containing added sugar or other sweetening matter, *

containing by weight more than 50% but not more than

60% of sucrose


90.23 ---- Containing added sugar or other sweetening matter, *

containing by weight not more than 50% of sucrose


90.24 ---- Not containing added sugar or other sweetening matter *


90.30 -- Protein hydrolysates and yeast autolysates 20.-


90.40 -- Chewing-gum and sweets, tablets, pastilles and similar *

products, not containing sugar


-- Other food preparations:


- 15 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



--- Other:


---- Containing by weight, of milkfats:


90.81 ----- More than 50% *


----- More than 20% but not more than 50% *


90.85 ------ Containing more than 5% other fats than milkfats *


90.86 ------ Other *


90.87 ----- More than 3% but not more than 20% *


90.88 ----- Not more than 3%, not including articles of heading *

No. 2106.9091


---- Containing other fats, of a fat content of:


90.91 ----- More than 40% *


90.92 ----- More than 10%, but not more than 40% *


90.93 ----- Not more than 10% *


---- Not containing fats:


----- Containing by weight, of sugar:


90.94 ------ More than 50% *


90.95 ------ Not more than 50% *


90.96 ----- Containing cereals, malt extracts or eggs (not *

containing sugar)


90.99 ----- Other *


  1. 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:

10.00 - Waters, including mineral waters and aerated waters,

containing added sugar or other sweetening matter or flavoured

2.-


- 16 -


Swiss Customs

Tariff Heading

No.

Description of products Rate of Duty fr/100 kg gross



- Other:


90.90 -- Other 2.-


  1. Beer made from malt

00.10 - In containers holding more than 2 hl 6.-


00.20 - In containers holding more than 2 l but not more than 2 hl 3.50


- In containers holding not more than 2 l:


00.31 -- In glass bottles 6.-


00.39 -- Other 8.-


  1. Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:

- In containers holding 2 l or less:


10.10 -- Of an alcoholic strength by volume not exceeding 18% vol FREE


10.20 -- Of an alcoholic strength by volume exceeding 18% vol FREE


- Other:


90.10 -- Of an alcoholic strength by volume not exceeding 18% vol FREE


90.20 -- Of an alcoholic strength by volume exceeding 18% vol FREE


  1. Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages:

ex 70.00 - Liqueurs containing sugar or eggs 45.-


- Other:


ex 90.99 -- Other sweetened alcoholic beverages, even flavoured

spirits: containing sugar or eggs

45.-


TABLE IV TO ANNEX III


NORWAY


HS Heading

No.

Description of Products Rate of duty


ex 04.03 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


ex 10 - Yoghurt:


-- Flavoured or containing added fruit, nuts or cocoa *


ex 90 - Other:


-- Flavoured or containing added fruit, nuts or cocoa *


ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen


ex 40 - Sweet corn (Zea mays var. saccharata ), other than for

feed purpose


ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in othe r preservative solutions), but unsuitable in that state for immediate consumption

- Other vegetables; mixtures of vegetables:


ex 90 -- Sweet corn (Zea mays var. saccharata ), other than for feed purpose


09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

*


*


Free



09.02 Tea, whether or not flavoured Free


* = Fixed duty in accordance with Article 2.1(a) in this Protocol.

Free = Not fixed duty in accordance with Atricle 2.1(a) in this Protocol.


- 2 -


HS

Heading

No.

Description of Products Rate of duty


ex 13.02 Vegetables saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products


- Vegetable saps and extracts:


  1. -- Of liquorice Free
  2. -- Of hops Free

ex 20 - Pectic substances, pectinates and pectates:


-- Containing 5% or less by weight of added sugar Free


- Mucilages and thickeners, whether or not modified, derived from vegetable products:


  1. -- Agar-agar Free

  1. -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

Free



  1. -- Other Free

ex 14.04 Vegetable products not elsewhere specified or included


  1. - Cotton linters Free

ex 15.16 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


ex 20 - Vegetable fats and oils and their fractions:


-- Hydrogenated caster oil, so called 'opal-wax' Free


ex 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 otherwise chemically modified, excluding those of heading 15.16; 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

ex .00 - Linoxyn Free


ex 15.20 Glycerol, crude; glycerol waters and glycerol lyes


- 3 -


HS

Heading

No.

Description of Products Rate of duty


ex 00 - Other than for feed purpose Free


15.21 Vegetable waxes (other than triglycerides), beeswax,

other insect waxes and spermaceti, whether or not refined

or coloured

Free



ex 15.22 Degras; residues resulting from the treatment of fatty

substances or animal or vegetable waxes


ex 00 - Degras, other than for feed purpose Free


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.

ex 50 - Chemically pure fructose, other than for feed purpose *


ex 90 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose :


-- Chemically pure maltose for feed purpose *


-- Chemically pure maltose, other than for feed purpose Free


17.04 Sugar confectionery (including white chocolate), not *

containing cocoa

18.03 Cocoa paste, whether or not defatted Free


18.04 Cocoa butter, fat and oil Free


18.05 Cocoa powder, not containing added sugar or other

sweetening matter

Free



18.06 Chocolate and other food preparations containing cocoa *

19.01 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 heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included


ex 19.02 Pasta, whether or not cooked or stuffed (with meat or

other substances) or otherwise prepared, s uch as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared


3


- 4 -


HS

Heading

No.

Description of Products Rate of duty


- Uncooked pasta, not stuffed or otherwise prepared:


  1. -- Containing eggs *
  2. -- Other *

ex 20 - Stuffed pasta, whether or not cooked or otherwise prepared:


-- Other than products stuffed with, by weight, more than *

20% of meat or edible meat offal


  1. - Other pasta *
  2. - Couscous *

19.03 Tapioca and substitutes therefor prepared from starch, in *

the form of flakes, grains, pearls, siftings or in similar forms


ex 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

  1. - Prepared foods obtained by the swelling or roasting of *

cereals or cereal products


ex 20 - Prepared foods obtained from unroasted cereal flakes or *

from mixtures of unroasted cereal flakes and roasted cereal

flakes or swelled cereals, other than preparations of the

“Müsli” type based on unroasted cereal flakes


  1. - Bulgur wheat *
  2. - Other *

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


ex 20.01 Vegetables, fruit, nuts and other edible parts of plants,

prepared or preserved by vinegar or acetic acid

ex 90 - Other:


-- Sweet corn (Zea mays var. saccharata ), other than for *

feed purpose


ex 20.02 Tomatoes prepared or preserved otherwise than by


- 5 -


HS

Heading

No.

Description of Products Rate of duty


vinegar or acetic acid

  1. - Other Free

ex 20.04 Other vegetables prepared or preserved otherwise than

by vinegar or acetic acid, frozen, other than products of heading 20.06.

ex 10 - Potatoes:


-- Edible preparations in the form of flour, meal or flakes, *

based on potatoes


ex 90 - Other vegetables and mixtures of vegetables:


-- Sweet corn (Zea mays var. saccharata ), other than for *

feed purpose


20.05 Other vegetables prepared or preserved otherwise than

by vinegar or acetic acid, not frozen, other than products of heading 20.06.

ex 20 - Potatoes:


-- Edible preparations in the form of flour, meal or flakes, *

based on potatoes


ex 80 - Sweet corn (Zea mays var. saccharata ), other than for feed *

purpose


ex 20.08 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


- Other, including mixtures other than those of subheading

2008.19:


ex 91 -- Palm hearts, other than for feed purpose Free


ex 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 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:


  1. -- Extracts, essences and concentrates Free

ex 12 -- Preparations with a basis of extracts, essences or


5


- 6 -


HS

Heading

No.

Description of Products Rate of duty


concentrates or with a basis of coffee:



--- Not containing milk fat, milk proteins, sugar or starches or containing less than 1.5% by weight of milk fat, 2.5% by weight of milk proteins, 5% by weight of sugar or 5% by weight of starches


ex 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:


-- Not containing milk fat, milk proteins, sugar or starches or containing less than 1.5% by weight of milk fat, 2.5% by weight of milk proteins, 5% by weight of sugar or 5%

by weight of starches


ex 30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:


-- Roasted chicory; extracts, essences and concentrates of roasted chicory

Free


Free


Free



ex 21.02 Yeasts (active or inactive); other single -cell micro-

organisms, dead (but not including vaccines of heading

30.02); prepared baking powders

ex 10 - Active yeasts:


-- Wine yeasts *


-- Other than baking yeasts, liquid, pressed or dried *


ex 20 - Inactive yeasts; other single -cell micro-organisms, dead:


-- Inactive yeasts, other than yeasts for feed purpose *


ex 21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

  1. - Soya sauce Free

ex 20 - Tomato ketchup and other tomato sauces:


-- Tomato ketchup *


ex 30 - Mustard flour and meal and prepared mustard:



-- Mustard flour and meal; prepared mustard containing less than 5% by weight of added sugar


Free



-- Other *


- 7 -


HS

Heading

No.

Description of Products Rate of duty


  1. - Other *

ex 21.04 Soups and broths and preparations therefor;

homogenised composite food preparations

  1. - Soups and broths and preparations therefor *

21.05 Ice cream and other edible ice, whether or not containing *

cocoa


ex 21.06 Food preparations not elsewhere specified or included


  1. - Protein concentrates and textured protein substances *

ex 90 - Other:


-- Other than flavoured or coloured sugar syrups *


22.01 Waters, including natural or artificial mineral waters and

aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

Free



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 20.09

22.03 Beer made from malt *


22.05 Vermouth and other wine of fresh grapes flavoured with *

plants or aromatic substances


ex 22.08 Undenatured ethyl alcohol of an alcoholic strength by

volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages

  1. - Spirits obtained by distilling grape wine or grape marc Free
  2. - Whiskies Free
  3. - Rum and tafia Free

ex 90 - Other:


-- Other than aquavit Free


ex 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

- Other polyhydric alcohols:


  1. -- Mannitol Free
  2. -- D-glucitol (sorbitol) Free

7


- 8 -


HS

Heading

No.

Description of Products Rate of duty


ex 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, pe roxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

- Formic acid, its salts and esters:


ex 13 -- Esters of formic acid:


--- Esters of mannitol and esters of sorbitol Free


- Esters of acetic acid:


ex 39 -- Other:


--- Esters of mannitol and esters of sorbitol Free


ex 40 - Mono- , di- or trichloroacetic acids, their salts and esters:


-- Salts and esters:


--- Esters of mannitol and esters of sorbitol Free


ex 50 - Propionic acid, its salts and esters:


-- Salts and esters of propionic acid:


--- Esters of mannitol and esters of sorbitol Free


ex 60 - Butanoic acids, pentanoic acids, their salts and esters:


-- Salts and esters of butanoic and pentanoic acids:


--- Esters of mannitol and esters of sorbitol Free


ex 70 - Palmitic acid, stearic acid, their salts and esters:


-- Salts and esters of palmitic and stearic acids:


--- Esters of mannitol and esters of sorbitol Free


ex 90 - Other:


-- Other:


--- Esters of mannitol and esters of sorbitol Free


ex 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives


- 9 -


HS

Heading

No.

Description of Products Rate of duty


- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:



ex 12 -- Esters of acrylic acid:


--- Esters of mannitol and esters of sorbitol Free


ex 14 -- Esters of methacrylic acid:


--- Esters of mannitol and esters of sorbitol Free


ex 15 -- Oleic, linoleic or linolenic acids, their salts and esters:


--- Salts and esters of oleic, linoleic or linolenic acids:


---- Esters of mannitol and esters of sorbitol Free


ex 19 -- Other:


--- Other:


---- Esters of mannitol and esters of sorbitol Free


ex 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives


- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:


ex 19 -- Other:


--- Itaconic acid and its salts Free


--- Esters of itaconic acid Free


ex 29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their haloge nated, sulphonated, nitrated or nitrosated derivatives


- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:


ex 11 -- Lactic acid, its salts and esters:


--- Lactic acid and its salts Free


9


- 10 -


HS

Heading

No.

Description of Products Rate of duty


--- Esters of lactic acid Free


  1. -- Citric acid Free
  2. -- Salts and esters of citric acid Free

-- Other:


ex 19 --- Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, heptasaccharic acid, their salts and esters:


---- Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, heptasaccharic acid, and their salts


---- Esters of glyceric acid, glycolic acid, saccharic acid, isosaccharic acid and heptasaccharic acid


ex 29.32 Hetero cyclic compounds with oxygen hetero -atom(s) only


- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:


ex 19 -- Other:


--- Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol


Free


Free


Free



- Other:


ex 99 -- Other:


--- Methylglucosides Free



--- Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol


Free



ex 29.40 Sugars, chemically pure, other than sucrose, lactose,

maltose, glucose and fructose; sugar ethers, sugar acetals

and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39.


ex 00 - Other than rhamnose, raffinose and mannose Free


ex 29.41 Antibiotics


  1. - Penicillins and their derivatives with a penicillanic acid

structure; salts thereof


ex 30.01 Glands and other organs for organo -therapeutic uses,

Free


- 11 -


HS

Heading

No.

Description of Products Rate of duty


dried, whether or not powdered; extracts of glands or
other organs or of their secretions for organo -therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included



ex 90 - Other:


-- Heparin and its salts Free


35.01 Casein, caseinates and other casein derivatives; casein glues


  1. - Casein *
  2. - Other:

-- Caseinates and other casein derivatives *


-- Casein glues Free


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


35.05 Dextrins and other modified starches (for example,

pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches


  1. - Dextrins and other modified starches *
  2. - Glues Free

ex 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg


ex 10 - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net

weight of 1 kg:


-- With a basis of sodium silicate emulsion Free


- Other:


ex 99 -- Other:


--- With a basis of sodium silicate emulsion or of resin Free


11


- 12 -


HS

Heading

No.

Description of Products Rate of duty


emulsions



ex 35.07 Enzymes; prepared enzymes not elsewhere specified or

included


ex 90 - Other:


-- Prepared enzymes containing foodstuffs Free


ex 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


  1. - With a basis of amylaceous substances Free

- Other:


ex 91 -- Of a kind used in the textile or like industries:


--- Containing starches or products derived from starches Free


ex 92 -- Of a kind used in the paper or like industries:


--- Containing starches or products derived from starches Free


ex 93 -- Of a kind used in the leather or like industries:


--- Containing starches or products derived from starches Free


38.23 Industrial monocarboxylic fatty acids; acid oils from *

refining; industrial fatty alcohols


ex 38.24 Prepared binders for foundry moulds or cores; chemical

products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included


ex 10 - Prepared binders for foundry moulds or cores:


-- Based on synthetic resins Free


  1. - Sorbitol other than that of subheading 2905.44 Free

ex 90 - Other:


-- Products of sorbitol cracking Free


ex 39.11 Petroleum resins, coumarone -indene resins, polyterpenes, polysulphides, polysulphones and other products specified


- 13 -


HS

Heading

No.

Description of Products Rate of duty


in Note 3 to this Chapter, not elsewhere specified or included, in primary forms



ex 10 - Petroleum resins, coumarone, indene or coumarone-indene

resins and polyterpenes:


-- Adhesives with a basis of resin emulsions Free


ex 90 - Other:


-- Adhesives with a basis of resin emulsions Free


ex 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins,

chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms


  1. - Other Free

13


TABLE V TO ANNEX III


SINGAPORE


HS Heading

No.

Description of products



  1. 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 matter or flavoured or containing added fruit, nuts or cocoa:


- Yogurt:


ex 10 -- Flavoured or containing added fruit, nuts or cocoa


- Other:


ex 90 -- Flavoured or containing added fruits, nuts or cocoa


  1. Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
    1. - Sweet corn (Zea mays var. saccharata)
  2. 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:


ex 90 - Sweet corn (Zea mays var. saccharata)


  1. Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether

or not modified, derived from vegetable products:


- Mucilages and thickeners, modified, derived from vegetable products:


ex 31 -- Agar-agar


ex 32 -- Derived from locust beans, locust bean seeds or guar seeds ex 39 -- Other

  1. 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:

- 2 -


HS Heading

No.

Description of products



  1. - Chemically pure fructose

ex 90 - Chemically pure maltose


  1. Sugar confectionery (including white chocolate), not containing cocoa
  2. Chocolate and other food preparations containing cocoa:
    1. - Cocoa powder, containing added sugar or other sweetening matter
    2. - 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 content exceeding 2 kg


- Other, in blocks, slabs or bars:


  1. -- Filled
  2. -- Not filled
  3. - Other
  4. 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 Nos. 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:


  1. - Preparations for infant use, put up for retail sale
  2. - Mixes and doughs for the preparation of bakers' wares of heading

No. 1905


  1. - Other
  2. 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


  1. Tapioca and substitutes therefor prepared from starch, in the form

of flakes, grains, pearls, siftings or in similar forms


- 3 -


HS Heading

No.

Description of products



  1. 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


  1. 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


  1. Vegetables, fruit, nuts and other edible parts of plants, prepared

or preserved by vinegar or acetic acid:


ex 90 - Other:


-- Sweet corn (Zea mays var. saccharata)


  1. Other vegetables prepared or preserved otherwise than by

vinegar or acetic acid, frozen, other than products of heading No.

20.06:


ex 10 - Potatoes:


-- Preparations in the form of flour, meal or flakes, based on potatoes


ex 90 - Sweet corn (Zea mays var. saccharata), in containers of a weight not exceeding 5 kg


  1. Other vegetables prepared or preserved otherwise than by

vinegar or acetic acid, not frozen, other than products of heading

No. 20.06:


- Potatoes:


ex 20 -- Preparations in the form of flour, meal or flakes, based on potatoes


  1. - Sweet corn (Zea mays var. saccharata)
  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 and other seeds, whether or not mixed together:


ex 11 -- Ground-nuts:


- 4 -


HS Heading

No.

Description of products



--- Peanut butter


- Other, including mixtures other than those of subheading No.

2008.19:


  1. -- Palm hearts

-- Other:


ex 99 --- Corn other than sweet corn (Zea mays var. saccharata)


  1. 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:

ex 12 - Preparations with a basis of coffee


ex 20 - Preparations with a basis of tea or maté


  1. - Roasted chicory and other roasted coffeesubstitutes, and extracts, essences and concentrates thereof
  2. Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 3002); prepared baking powders:
    1. - Active yeasts

ex 20 - Inactive yeasts; other single-cell micro-organisms, dead:


-- Inactive yeasts


  1. Sauces and preparations therefor; mixed Condiments and mixed seasonings; mustard Flour and meal and prepared mustard:
    1. - Soya sauce
    2. - Tomato ketchup and other tomato sauces
    3. - Other
  2. Soups and broths and preparations therefor; homogenised composite food preparations:

- 5 -


HS Heading

No.

Description of products



  1. - Soups and broths and preparations therefor
  2. Ice cream and other edible ice, whether or not containing cocoa
  3. Food preparations not elsewhere specified or included:
    1. - Protein concentrates and textured protein substances
    2. - Other
  4. 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


  1. Beer made from malt
  2. Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 2009:

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:


-- In containers holding 2 l or less:


ex 21 --- Fortified grape must


-- Other:


ex 29 --- Fortified grape must


  1. Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
  2. Undenatured ethyl alcohol of an alcoholic strength by volume of

less than 80% vol; spirits, liqueurs and other spirituous beverages


  1. Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Other polyhydric alcohols:


  1. -- Mannitol
  2. -- D-glucitol (sorbitol)

ex 2940 Sugars, chemically pure, other than sucrose, lactose, maltose,


- 6 -


HS Heading

No.

Description of products


glucose and fructose; sugar ethers, sugar acetals and sugar

esters, and their salts, other than products of heading No. 2937,

2938 or 2939:


- Other than rhamnose, raffinose and mannose



  1. Glands and other organs for organo-therapeutic uses, dried,

whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included:


ex 90 - Heparin and its salts


  1. Casein, caseinates and other casein derivatives; casein glues:
    1. - Casein
    2. - Other
  2. Dextrins and other modified starches (for example, pregelatinised

or esterifiedstarches); glues based on starches, or on dextrins or other modified starches:


  1. - Dextrins and other modified starches
  2. - Glues
  3. Enzymes; prepared enzymes not elsewhere specified or included:

ex 90 - Prepared enzymes containing substances with nutritive value


  1. 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 10 - Prepared saizing agents; prepared primer


- Other:


ex 91 -- Of a kind used in the textile or like industries:


--- Containing starch or products derived from starch ex 92 -- Of a kind used in the paper or like industries:


- 7 -


HS Heading

No.

Description of products



--- Containing starch or products derived from starch


ex 93 -- Of a kind used in the leather or like industries:


--- Containing starch or products derived from starch


  1. Industrial monocarboxylic fatty acids; acid oils from refining;

industrial fatty alcohols:


- Industrial monocarboxylic fatty acids; acid oil from refining:


  1. -- Tall oil fatty acids
  2. Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including

those consisting of mixtures of natural products), not elsewhere specified or included:


ex 10 - Prepared binders for foundry moulds or cores:


-- On the basis of artificial resins


  1. - Sorbitol other than that of sub-heading No. 2905.44

ex 90 - Other:


-- Products of cracking of sorbitol


  1. Petroleum resins, coumarone -indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note

3 to this Chapter, not elsewhere specified or included, in primary forms:


ex 10 - Petroleum resins, coumarone-resins, indene resins, coumarone-indene resins and polyterpenes:


-- Glues on the basis of emulsions of these resins ex 90 - Other:

-- Other:


--- Glues on the basis of emulsions of these resins


  1. Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary

- 8 -


HS Heading

No.


forms:

Description of products



  1. - Other

ANNEX IV


REFERRED TO IN PARAGRAPH 1(c) OF ARTICLE 6


FISH AND OTHER MARINE PRODUCTS



ANNEX IV


REFERRED TO IN PARAGRAPH 1(c) OF ARTICLE 6


FISH AND OTHER MARINE PRODUCTS


Article 1


Fish and other marine products, as listed in Table 1 below, are covered by the

provisions of this Agreement, except as otherwise provided for in this Annex.


Article 2


Upon the date of entry into force of this Agreement all customs duties on

imports and charges having equivalent effect shall be abolished for products listed in Table 1 originating in an EFTA State or in Singapore, unless otherwise specified in Article 3 of this Annex.


Table 1


Heading

No.

H.S.
Code Description of products



02.08 Other meat and edible meat offal, fresh, chilled or frozen:


ex 0208.40 - Of whale 1


Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates.


15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically

modified.1


15.16 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:


ex 1516.10 - Animal fats and oils and their fractions:


  1. An import ban for whale products is applied by Liechtenstein and Switzerland on the basis of the

CITES Convention.


- 2 -


Heading

No.

H.S.
Code

Description of products


- - Obtained entirely from fish or marine mammals1



ex 16.03 Extracts and juices of meat, fish or crustaceans,

molluscs or other aquatic invertebrates:


ex 1603.00 - Extracts and juices of whale meat, fish or crustaceans, molluscs or other aquatic invertebrates1


16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs .


16.05 Crustaceans, molluscs or other aquatic invertebrates, prepared or preserved.


23.01 Flours, meals and pellets, of meat or meat offal, of fish

or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:


ex 2301.10 - Flours, meals and pellets, of meat or meat offal;

greaves:


- - Of whale 1


2301.20 - Flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates


23.09 Preparations of a kind used in animal feeding:


ex 2309.90 - Other:


- - Fish solubles


  1. An import ban for whale products is applied by Liechtenstein and Switzerland on the basis of the

CITES Convention.


- 3 -


Article 3


Switzerland, including the territory of the Principality of Liechtenstein, may

maintain customs duties on imports of products originating in Singapore, listed in Table

2 below.


Table 2


Heading No. Description of products


ex 15.04 and ex 1516.10


ex 2301.10 and ex 2301.20


ex 2309.90

Fats and oils for human consumption


Feedingstuffs for production animals


Feedingstuffs for production animals



ANNEX V


REFERRED TO IN PARAGRAPH 1 OF ARTICLE 8


PRODUCTS NOT COVERED BY ARTICLE 8


Products to which Article 8 does not apply when imported into an EFTA State

as specified for each product.


HS Heading

No.

Description of products Article 8 does not

apply when

imported into :



35.01 Casein, caseinates and other casein

derivatives; casein glues.

Liechtenstein
Switzerland



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:


- Egg albumin:


ex 3502.11 -- Dried, other than unfit, or to be rendered

unfit, for human consumption

Iceland
Liechtenstein
Switzerland



ex 3502.19 -- Other, other than unfit, or to be rendered

unfit, for human consumption

Iceland
Liechtenstein
Switzerland



ex 3502.20 - Milk albumin (lactalbumin), including

concentrates of two or more whey proteins, other than unfit, or to be

rendered unfit, for human consumption

Iceland
Liechtenstein
Switzerland


- 2 -


HS Heading

No.

Description of products Article 8 does not

apply when imported into :



35.05 Dextrins and other modified starches (for

example, pregelatinised or esterified

starches); glues based on starches, or on dextrins or other modified starches:


ex 3505.10 - Dextrins and other modified starches, for

animal feeding

Liechtenstein
Switzerland



ex 3505.20 - Glues, for animal feeding Liechtenstein

Switzerland


35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale

as glues or adhesives, not exceeding a net weight of 1 kg:


ex 3506.99 -- Other, for animal feeding Liechtenstein

Switzerland


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

Liechtenstein
Switzerland



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 Liechtenstein

Switzerland


ex 3823.12 -- Oleic acid, for anima l feeding Liechtenstein

Switzerland


- 3 -


HS Heading

No.

Description of products Article 8 does not

apply when imported into :



ex 3823.19 -- Other, for animal feeding Liechtenstein

Switzerland


38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:


ex 3824.10 - Prepared binders for foundry moulds or

cores, for animal feeding

Liechtenstein
Switzerland



ex 3824.90 - Other, for animal feeding Liechtenstein

Switzerland


ex 38.25 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage

sludge; other wastes specified in Note 6 to

this Chapter:


- For animal feeding Liechtenstein

Switzerland



ANNEX VI


REFERRED TO IN ARTICLE 23


MOST-FAVOURED-NATION TREATMENT


  1. A Party may maintain measures inconsistent with Article 23 (1) provided that such

measures have been listed in and meet the conditions in the Annex on Article II Exemptions

to the GATS.


  1. Treatment granted under agreements concluded by one of the Parties with a non-Party which have been notified under Article V bis of the GATS shall not be subject to Article 23.

ANNEX VII


REFERRED TO IN ARTICLE 27


SCHEDULES OF SPECIFIC COMMITMENTS


The Parties’ Schedules of specific commitments referred to in Article 27 are set

out in the Appendices to this Annex.



APPENDIX 1 TO ANNEX VII


SINGAPORE - SCHEDULE OF SPECIFIC COMMITMENTS


EXPLANATORY NOTES


  1. The classification of service sectors in this schedule is based on the 1991 provisional Central Product Classification (CPC) of the United Nations

Statistical Office unless otherwise indicated by the absence of a CPC number. The ordering reflects the services sectoral classification list as used in the GATT document MTN.GNS/W/120 dated 10 July 1991. The scheduling of specific commitments follows the guidelines stated in GATT documents MTN.GNS/W/164 dated 3 September 1993 and MTN.GNS/W/164/Add.1 dated 30 November 1993.


  1. The use of “ ** ” against individual CPC codes indicates that the specific commitment for that code shall not extend to the total range of services covered under that code. The entry “Unbound*” means unbound due to lack of technical feasibility.

2


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Horizontal Commitments


ALL SECTORS

INCLUDED IN THIS SCHEDULE


The specific commitments in a particular services sector or sub-sector shall not be construed to supersede the specific commitments taken with respect to

any other services sector or sub-sector to which such service is an input or to which it is otherwise related.


1), 2), 3), 4):


Unbound for subsidies except for specific commitments contained in WTO

document GATS/SC/76 (15 April 1994), GATS/SC/76/Suppl.2 (11 April 1997) and GATS/SC/76/Suppl.3 (26 Feb 1998)


  1. Commercial presence, right of

establishment and movement of juridical persons are subject to compliance with the following provisions:

- a foreigner who wishes to register a business firm must have a local manager who should be

a Singapore citizen or a Singapore permanent resident or a Singapore Employment Pass holder. (However, a foreigner who is a Singapore

permanent resident or a Singapore


3


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Employment Pass holder can register a

business without appointing a local manager.)

- at least 1 director of the company must

be locally resident

- all branches of foreign companies registered in Singapore must have at least 2 locally resident agents. (To qualify as locally resident, a person should be either a Singapore citizen or Singapore permanent resident or Singapore Employment Pass holder.)


  1. Presence of natural persons unbound,

except for the 4 categories of persons in

A, B, C and D below.


A. Intra-corporate transferees

Temporary movement of skilled personnel unbound except for the temporary movement of intra-corporate transferees at the level of managers, executives and specialists. “Intra-corporate transferees” refers to managers, executives and specialists, as defined below, who are employees of firms that provide services within Singapore through a branch, subsidiary, or affiliate established in Singapore and who have been in the prior employ of their firms outside Singapore

for a period of not less than 1 year

  1. Unbound

4


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


immediately preceding the date of their

application for admission and who are one of the following:


a) Managers – persons within an organisation who primarily direct the organisation, or a department or sub- division of the organisation, supervise and control the work of other supervisory, professional or

managerial employees, have the

authority to hire and fire or recommend hiring, firing, or other personnel actions (such as promotion or leave authorisation), and exercise discretionary authority over

day-to-day operations. Does not include first-line supervisors, unless the employees supervised are professionals, nor does it include employees who primarily perform tasks necessary for the provision of the service.

b) Executives – persons within the organisation who primarily direct the management of the organisation, exercise wide latitude in decision- making, and receive only general supervision or direction from higher- level executives, the board of directors, or stockholders of the


5


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


business. Executives would not

directly perform tasks related to the actual provision of the service or services of the organisation.

c) Specialists - persons within an organisation who possess knowledge at an advanced level of expertise and

who possess proprietary knowledge of the organisation's service, research equipment, techniques, or

management. (Specialists may

include, but are not limited to, members of licensed professions.)


Entry for these intra-corporate transferees is limited to a 2 year period that may be extended for up to 3 additional years for a total term not to exceed 5 years.


B. Business visitors

For business visitors (i.e. service sellers representing a service supplier of the other Party seeking temporary entry to negotiate for the sale of services where these do not involve direct sales to the general public) the following conditions

apply: visitors would be granted an initial stay of up to 1 month upon arrival. The stay may be extended up to a maximum

of 3 months, upon request.


6


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


C. Employees of juridical persons

seeking to establish commercial presence

in Singapore

Persons who are employees of a juridical

person not having commercial presence in Singapore and who have been beforehand employees of that juridical person outside Singapore for a time period not less than 1 year immediately

preceding their application for admission, and who are entering Singapore for the purpose of setting up a commercial presence of that juridical person in Singapore, may be granted an initial stay of up to 1 month upon arrival. The stay may be extended up to a maximum of 3 months, upon request. Such persons may not (a) engage in making direct sales to

the general public ; (b) supply services

themselves; (c) acquire remuneration from within Singapore; or (d) seek employment or residence in Singapore.


D. Short-term service suppliers

Temporary entry for short-term service suppliers will be granted for a single non- renewable period of up to 3 months.


"Short-term Service Suppliers" mean persons who:

i) are employees of an enterprise


7


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


outside Singapore not having a

commercial presence in Singapore

(other than enterprises providing

service as defined by CPC 872), which

has concluded a service contract with an enterprise engaged in substantial business in Singapore (individual service providers not employed by such enterprise outside Singapore are considered as persons seeking employment in Singapore and therefore outside the scope of this commitment)


ii) have been beforehand employees of the enterprise outside Singapore for a time period of not less than 1 year immediately preceding their

application for admission;


iii) are managers, executives or specialists as defined under A. Intra-

corporate transferees and provide a service in Singapore as a professional of a service sector as set out in (*) on behalf of the enterprise outside Singapore; and


iv) satisfy any other requirements under Singapore's laws and

regulations to provide such services in


8


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Singapore


(*) Sectors where sector-specific commitments have been made in this schedule of specific commitments:

- Professional Services (1A)

- Computer and Related Services (1B)

- Telecommunication Services (2C)

- Financial Services (7)


9


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Sector Specific Commitments


1. BUSINESS

SERVICES


A. Professional

Services


Accounting and

auditing services, except for financial auditing services

(8621 **)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Financial auditing

services

(86211)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. and 3) None, except that public

accountants must be effectively resident
in Singapore or at least one of the partners of the firm must be effectively resident in Singapore


  1. None
  2. Unbound

10


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Taxation services

except for other tax- related services

(863 **)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Other tax-related

services

(86309)

  1. and 3) None, other than public

accountants must be effectively resident in Singapore or at least one of the partners of the firm must be effectively resident in Singapore. Only public accountants registered with the Public Accountants Board can practise as tax consultants for local tax laws.


  1. None
  2. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Architectural services

(8671)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound

11


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


horizontal section


Engineering services

and integrated engineering services

(8672 & 8673)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None except that the implementation

in Singapore (for example submission to the authorities and construction) has to be carried out by a professional engineer physically present in Singapore


  1. None
  2. None
  3. Unbound

Landscaping services

(86742 **)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Medical services

(93121 & 93122)

  1. Unbound
  2. None
  3. None, other than the number of new foreign doctors registered each year may be limited depending on the total supply of doctors
  1. None
  2. None
  3. None
  4. Unbound

12


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. Unbound except as indicated in the

horizontal section


Dental services

(93123)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Veterinary services

(932)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Services provided by

midwives, nurses, physiotherapists and para-medical personnel

(93191 **)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

13


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. Computer and

Related Services


Consultancy services

related to the installation of computer hardware

(841)


Software implementation services

(842)


Data processing services

(843)


Database services

(844)


Other computer services

(845 & 849)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

C. Research and

Development

Services


14


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Research and

development services on natural sciences and engineering

(851)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Research and

development services on social sciences and humanities, except legal research

(852**)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Interdisciplinary

research and development services

(853 )

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

D. Real Estate

Services


15


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Real estate services,

including real estate appraisal services of all types of properties

(i.e ., land and buildings), other than State properties

(821** & 822**)

  1. None
  2. None
  3. None except that unbound for the foreign ownership and development of private landed residential property and residential property in a building of less than 6 levels
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None except that unbound for the purchase of land for the development of residential housing
  4. Unbound

E. Rental/Leasing

Services without

Operators


Leasing or rental

services without operators relating to ships

(83103)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Leasing or rental

services without operators relating to aircraft

  1. None
  2. None
  1. None
  2. None

16


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


(83104) 3) None


  1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound

Leasing or rental

services concerning private cars, goods transport vehicles, and other land transport equipment without operators

(83101, 83102, 83105)

  1. None except that the rental of such

vehicles by Singapore residents with the intent to use the vehicles in Singapore is prohibited


  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None except that the rental of such

vehicles by Singapore residents with the intent to use the vehicles in Singapore is prohibited


  1. None
  2. None
  3. Unbound

Leasing or rental

services relating to other machinery and equipment

(83106-83109)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Leasing or rental

services concerning personal and household goods

(832)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

17


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound

F. Other Business

Services


Advertising services

(871)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Market research and

public opinion polling

services

(864)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Management

consulting services, including office management and administrative

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

18


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


serv ices

(865) 4) Unbound except as indicated in the

horizontal section


  1. Unbound

Services related to

management consulting

(866)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Technical testing and

analysis services, excluding testing and analysis services of automobiles

(8676 **)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Testing and analysis

services of automobiles

(86763**)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None
  4. Unbound

19


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Services incidental to

agriculture, hunting, forestry and fishing, excluding:

  1. services of farm labour contractors;
  2. firefighting;
  3. forest services including forest damage services; and
  4. logging related services

but including consultancy services for forest service including forest service,

and logging related services

( 881**, 882 **)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Services incidental to

mining

(883, 5115)

  1. None
  2. None
  3. None

4) Unbound except as indicated in the horizontal section

  1. None
  2. None
  3. None
  4. Unbound

20


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Services incidental to

manufacturing

(884 & 885, except

88442)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Placement and supply

services of personnel

(872)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Security consultation

services

(87302)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Alarm monitoring

services

(87303)

  1. None
  2. None
  1. None
  2. None

21


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound

Unarmed guard

services

(87305 **)

Horizontal limitations on market access
and national treatment
All commitments are subject to the Private Investigation and Security Agencies Act (PISA). The Act stipulates that:

as guards, but can be involved in the administration of the company.


  1. Unbound*
  2. None

  1. Unbound*
  2. None

22


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound

Surveying services

except hydrographic related surface surveying and map making services

(86752**, 86753**,

86754**)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None except: Limited Corporations

Surveying work in Singapore where certification is required and not for the service supplier’s exclusive use will be under the control and management of a director of the corporation who (a) is a registered surveyor ordinarily resident in Singapore; (b) has a valid practising certificate; and (c) is a registered owner of at least one share of the corporation.


Unlimited Corporations
The business of the corporation, so far as it relates to the survey work where certification is required and not for the service supplier’s exclusive use, will be under the control and management of a director of the corporation who (a) is a registered surveyor ordinarily resident in


23


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Singapore; (b) has in force a practising

certificate authorising him or her to engage in the practice of surveying; and

(c) is a member, or a registered owner of

at least one share of the corporation.


Partnership

The business or the partnership so far as it relates to survey work where certification

is required and not for the service supplier’s exclusive use will be under the control and management of a partner who

(a) is a registered surveyor; (b) is ordinarily resident in Singapore; and (c) has a valid practising certificate.


  1. Unbound

Maintenance and

repair of equipment

(not including maritime vessels, aircraft or other transport equipment)

(633, 8861-8866 **)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Building cleaning

services

(874)

  1. Unbound*
  2. None

1) Unbound*


2) None


24


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. None
    1. Unbound except as indicated in the horizontal section

3) None


4) Unbound



Photographic services

(875)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Packaging services

(876)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Convention and

exhibition management services, and secretarial services

(87909**)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

25


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Telephone answering

services

(87903)


This excludes services licensed and regulated under the Singapore Broadcasting Authority Act

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Duplicating services

(87904)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Translation and

interpretation

serv ices

(87905)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Mailing list

compilation and mailing services

Horizontal limitation on market access
and national treatment
Commitments in this sector are subject to


26


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


(87906) the limitations in the postal services

sector (7511)


  1. None
  2. None
  3. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Speciality design

serv ices

(87907)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

2. COMMUNICA-

TION SERVICES


B. Courier Services


Courier services in

respect of documents and parcels, including

  1. None
  2. None
  1. None
  2. None

27


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


express letters (*)

(7512)


(*) Express letter service means either a local or an international express letter service or both. This service is

administered under the

Telecommunications

(Class License for Postal Services) Regulations 1997. Express letters must be delivered and received in the same working day, and charges must be more than S$1 per item or 3 times Singapore Post’s postage for a 20 gram ordinary letter, whichever is higher.

An international express letter must be delivered faster than Singapore Post’s published delivery standards for airmail

letters and must have a


  1. None
  2. Unbound except as indicated in the horizontal section

  1. None
  2. Unbound

28


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


price which is at least 3

times higher than Singapore Post’s ordinary 20 gram airmail letter rate to the same country of destination. Incoming international express letters must be

delivered by the same working day.


C. Telecommunic-

ation Services

Telecommunication services



Facilities-Based

Operators (FBO)2


  1. FBO designated as Public Telecommuni-
  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

Singapore will favourably consider
scheduling market access and national treatment commitments for Public
Mobile Broadband Multimedia Services
(3rd generation systems and services)
within 6 months of the date of entry into



1 In view of spectrum constraints, parties interested in deploying networks based on wireless technology will be licensed via a tender and/or auction process.

2 Facilities-based operators are operators that intend to deploy any form of telecommunication networks, systems and facilities to offer telecommunication switching, transmission capacity and services to existing licensed telecommunication operators, businesses and consumers.


29


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


cation Supplier

(PTL)3

  1. Terrestrial telecommuni- cation networks4 for telecommuni- cation purposes, including:

- submarine cable

(includes establishment of frontier stations, backhaul and

sale of Indefeasible Rights of Use);

- satellite international gateways; and

- domestic telecommuni- cation networks

(including core backbone and local access networks).

  1. Public cellular
  1. Unbound except as indicated in the

horizontal section

  1. Unbound force of this Agreement.

3 The Info -Communications Development Authority of Singapore (IDA) will consider favourably applications by FBOs to be designated as PTLs if the FBO commits to substantial infrastructure

investment and rollout to offer services to a significant proportion of the population within a reasonable time period. In return, a PTL’s network installation process and the maintenance and protection of their networks receive special consideration under the Telecommunications Act of 1999.

4 These networks can have international, nationwide local or selected local coverage.


30


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


mobile telephone

services

(PCMTS)

  1. Public radio

paging services

(PRPS)

  1. Public mobile data services

(PMDS)

  1. Public trunked radio services

(PTRS)

  1. Terrestrial telecommuni- cation networks for broadcasting purposes only
  2. Satellite

uplink/downlink for broadcasting purposes


Services-Based

Operators (SBO)5:

  1. None 1) None

5 Services- based operators are operators who lease telecommunications network elements (i.e. transmission capacity, switching services, ducts, fibre, etc.) from FBO Suppliers to provide

telecommunication services to third parties or who resell the telecommunications services of FBOs.


6 Under the class licensing scheme, the licence terms and conditions are gazetted. Anyone who provides the services will be deemed to have read and agreed to the terms and conditions of the class licence. They will also be required to register with IDA.


31


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments



  1. Individually licensed services

- resale of leased

circuit services

- virtual private network (VPN) services

- managed data network services

- internet access

services

- internet exchange services

- store & forward

(S&F) value - added network services

- live audiotex services


  1. Class-licensed6

services

- callback and/or call re - origination services

- internet based voice and/or data services

  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound

32


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


- international

calling card services (ICC)

- audiotex services

- resale of public switched telecommuni- cation services

(PSTS)

- store & retrieve

(S&R) value -

added network services


D. Audiovisual

Services


Motion picture and

video tape production and distribution services

(9611)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Motion picture

projection service

(9612)

  1. None
  2. None
  1. None
  2. None

33


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound

Production,

distribution and public display of sound recordings

(This does not include

all broadcasting and AV services and materials that are broadcasting-related, examples being

- Free-to-air broadcasting

- Cable and pay television

- Direct broadcasting by satellite

- Teletext)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound
  1. CONSTRUC-

TION AND RELATED ENGINEER- ING SERVICES


34


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Pre -erection work at

construction sites

(511)


Construction work for buildings (512)


Construction work for civil engineering

(513)


Assembly and erection of prefabricated constructions (514)


Special trade construction work

(515)


Installation work

(516)


Building completion and finishing work

(517)


Renting services related to equipment for construction or

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

35


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


demolition of

buildings or civil engineering works, with operator (518)


4. DISTRIBUTION

SERVICES


A. Commission

Agents’ Services


Commission agents’

services except for: pharmaceutical goods and medical goods

(62117 **)

Horizontal limitation on market access
and national treatment
Unless otherwise specified, distribution services of any product subject to import prohibition or non-automatic import licensing shall be excluded from the scope of these commitments.


  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. None
  2. None
  3. None
  4. Unbound

Sales on a fee or Horizontal limitation on market access


36


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


contract basis of

pharmaceutical and medical goods and cosmetics not intended for the Singapore market

(62117**)

and national treatment
Unless otherwise specified, distribution services of any product subject to import prohibition or non-automatic import licensing shall be excluded from the scope of these commitments.


  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. None
  2. None
  3. None
  4. Unbound

Sales on a fee or

contract basis of pharmaceutical goods and medical goods intended for the Singapore market

(62117**)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound

B. Wholesale Trade

Services


Wholesale trade

services except for

Horizontal limitation on market access
and national treatment


37


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


pharmaceutical goods

and medical goods and surgical and orthopaedic instruments

(622 **)

Unless otherwise specified, distribution
services of any product subject to import prohibition or non-automatic import licensing shall be excluded from the scope of these commitments.


  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. None
  2. None
  3. None
  4. Unbound

Wholesale trade of

pharmaceutical and medical goods and surgical and orthopaedic instruments

(62251 & 62252)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound

C. Retailing Services


Retailing services

except for:

  1. food, beverages and tobacco

Horizontal limitation on market access
and national treatment
Unless otherwise specified, distribution services of any product subject to import


38


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. pharmaceutical

goods and medical goods

  1. sale of motor

vehicles

(632 **)

prohibition or non-automatic import
licensing shall be excluded from the scope of these commitments.


  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Unbound
  2. None
  3. None
  4. Unbound

Retail sales of

pharmaceutical, medical and orthopaedic goods

(63211)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound

Sales of motor

vehicles


Only:

Wholesale trade services of motor vehicles

(61111)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

39


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Retail sales of motor

vehicles

(61112)


Sales of parts and accessories of motor vehicles

(61130)


Sales of motorcycles and snowmobiles and related parts and accessories

(61210)


D. Franchising


Franchising services

(8929 **)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

5. EDUCATION

SERVICES

Education services


Specific commitments on market access and national treatment through any mode of supply shall not be construed to apply to the


40


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


recognition of university degrees for the purposes of admission, registration and qua lification for professional practice in

Singapore.


Secondary and post-

secondary technical and vocational education services

(92230, 92240, 92310)

1) None


2) None


3) None


4) Unbound except as indicated in the horizontal section

1) None


2) None


3) None


4) Unbound



Adult education

services

(92400)

1) None


2) None


3) None


4) Unbound except as indicated in the horizontal section

1) None


2) None


3) None


4) Unbound



Short term training

including English language courses

(92900 **)

1) None


2) None


3) None


4) Unbound except as indicated in the horizontal section

1) None


2) None


3) None


4) Unbound


41


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


6. ENVIRON-

MENTAL SERVICES


Environmental

services except:

  1. sewage services

(9401)

  1. other environmental protection services not elsewhere classified (94090) and other environmental services not elsewhere classified, excluding monitoring, controlling and damage assessment services

1) Unbound*


2) None


3) None


4) Unbound except as indicated in the horizontal section

1) Unbound*


2) None


3) None


4) Unbound



7. FINANCIAL

SERVICES


42


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


A. Insurance and

Insurance -Related

Services

The commitments in this Schedule are subject to entry requirements, domestic laws, guidelines, rules and regulations, terms and conditions of the Monetary Authority of Singapore (MAS) or any other relevant authority or body in Singapore as the case may
be, which are consistent with Article 3 of Annex VIII.



(a) Life insurance

services including annuity, disability income, accident and health insurance

services

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.
  1. Unbound
  2. None
  3. None
  4. Unbound

(b) Non-life insurance

services including disability income, accident and health insurance and contracts of fide lity bonds, performance bonds or similar contracts of

guarantee, marine and hull

  1. Unbound
  2. None except for compulsory insurance of Motor Third Party Liability

and Workmen's Compensation which can be purchased only from licensed insurance

companies in Singapore.


  1. None
  2. Unbound except as indicated in the horizontal section.
  1. Unbound
  2. None
  3. None
  4. Unbound

(c) Reinsurance and

retrocession

1) None 1) None


43


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


2) None


3) Representative offices cannot conduct business or act as agents.


4) Unbound except as indicated in the horizontal section.

2) None


3) None


4) Unbound



(d) Insurance

intermediation

comprising broking and agency services

  1. Unbound
  2. Agents are not allowed to act for unregistered insurers.

With the exception of reinsurance risks and risks insured by protection and indemnity clubs, brokers can only place
domestic risks outside Singapore with the approval of MAS.


3) None except that direct and reinsurance brokers must be established as subsidiaries.


  1. Unbound except as indicated in the horizontal section.

1) Unbound


2) None


3) None


4) Unbound



(e) Services auxiliary

to insurance comprising

1) None


2) None

  1. None
  2. None

44


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


actuarial, loss

adjustors, average adjustors and consultancy services


3) None


4) Unbound except as indicated in the horizontal section.


  1. None
  2. Unbound

B. Banking and

Other Financial

Services

The commitments in this Schedule are subject to entry requirements, domestic laws, guidelines, rules and regulations, terms and

conditions of the Monetary Authority of Singapore (MAS) or any other relevant authority or body in Singapore as the case may

be, which are consistent with Article 3 of Annex VIII.



(a) Acceptance of

deposits and other repayable funds from the public

  1. Unbound
  2. None
  3. Only institutions approved as banks, merchant banks and finance companies can accept deposits.

Where a foreign financial institution is subject to legislation in its home country which requires that institution to confer lower priority to deposit ors of its foreign offices vis- à-vis the home country depositors in receivership or winding- up proceedings, MAS may exercise appropriate differentiated measures against that foreign financial institution
in Singapore to safeguard the interest of

  1. Unbound
  2. None
  3. Commercial banks

A bank incorporated in Singapore is required to establish a nominating committee to identify and review nominations for appointments to the board of directors and to senior executive positions. A majority of the directors of a bank incorporated in Singapore must be either Singapore citizens or permanent residents of Singapore


Foreign banks can operate from only one office (excluding back-office operations).

  1. Singapore will review the limitation

relating to electronic banking services
for wholesale banking by end 2003 with a view to reducing its scope or eliminating it.


45


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


the Singapore office's depositors.


MAS may require foreign full banks to incorporate under Singapore law


Establishment and operation of foreign banks, merchant banks and finance companies are also subject to the limitations listed under activities B(a) to B(l) and the following limitations:


Commercial banks


No new full banks. 20 Wholesale

Banking licences to be granted by Dec

2003 to any eligible entity that meets the admission criteria.


Representative offices cannot conduct business or act as agents.


Banks, with MAS' approval, can operate foreign currency savings accounts only for non-residents.


MAS' approval is required for shareholding by a single or related group of shareholders at the 5%, 12% and 20% threshold limits.


In approving applications to exceed the

They cannot establish off-premise ATMs,
ATM networking and new sub-branches.


Unbound for provision of all electronic banking services.


Location and relocation of banks and sub- branches require prior approval from
MAS.


Wholesale banks can only accept foreign currency fixed deposits from and operate current accounts for residents and
non-residents. For Singapore dollar deposits, they can only accept fixed deposits of S$250,000 or more per deposit and operate current accounts.


Offshore banks can accept foreign
currency fixed deposits from residents and non-residents. For Singapore dollar deposits, they can only accept fixed deposits of S$250,000 or more per deposit from non-residents.


Merchant banks


Merchant banks can operate from only one office (excluding back-office operations).


46


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


threshold limits, MAS may impose

conditions it considers necessary to prevent undue control, protect public interests, and ensure the integrity of the financial system.


Shareholdings in a subsidiary bank of a Singapore-incorporated bank held by investors other than the parent bank are restricted to a maximum of 49%. Management control over the subsidiary bank must also remain with the parent Singapore incorporated bank.


Merchant banks


Foreign banks and merchant banks may establish as merchant bank subsidiaries or merchant bank branches.


Finance companies


No new finance companies.


The limit on aggregate foreign ownership of each domestic finance company shall not exceed 20%.


Dealing in foreign currencies, gold or other precious metals, and acquir ing foreign currency stocks, shares, or

Location and relocation of merchant
banks require MAS' prior approval.


Merchant banks can, with MAS' authorization, raise foreign currency funds from residents and non-residents, operate foreign currency savings accounts for
non-residents and raise Singapore dollar funds from their shareholders and companies controlled by their
shareholders, banks, other merchant banks
and finance companies. Finance companies
Location and relocation of finance companies and sub-branches require MAS' prior approval.


Foreign-owned finance companies cannot establish off-premise ATMs, ATM networking and new sub-branches.


  1. Unbound

47


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


debt/convertible securities is subject to

MAS' approval under the Finance

Companies Act.


4) Unbound except as indicated in the horizontal section.


(b) Lending of all

types including

consumer credit, mortgage cre dit, factoring and financing of commercial transaction

  1. Unbound
  2. None
  3. (i) Credit and charge cards may be issued by card issuers approved by MAS subject to MAS' guidelines.

(ii) Local and foreign owned financial institutions may freely extend Singapore dollar credit

facilities of S$5 million and below to non-residents. Singapore dollar credit facilities in excess of S$5 million

may be extended to non-residents for purposes, other than speculation against the Singapore dollar, subject

to the following conditions:


• If used for investment in financial assets and real estate, the

Singapore dollar credit facility has to be withdrawn if the investment

is liquidated.

  1. None
  2. None
  3. Each offshore bank's lending in Singapore dollars to residents shall not exceed S$500 million in aggregate.

Offshore banks should not use their
related merchant banks to circumvent the
S$ 500 million lending limit.


Unbound for establishment of off-premise cash dispensing machines for credit and charge cards.


  1. Unbound

48


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


• If used offshore, the Singapore

dollar proceeds must be swapped before being remitted overseas.


  1. Unbound except as indicated in the

horizontal section.


(c) Financial leasing 1) None


  1. None
    1. None except as indicated for activity

B(b) above.


  1. Unbound except as indicated in the horizontal section.

1) None


2) None


3) None except as indicated for activity
B(b) above


4) Unbound



(d) Payment and

money transmission services, including credit, charge

and debit cards, travellers cheques and bankers' drafts

  1. Unbound
  2. None
  3. Remittance shops, except where the remittance business is conducted by banks and merchant banks, are required to be majority owned by Singapore citizens.

Bankers' drafts can only be issued by banks.

  1. Unbound
  2. None
  3. None
  4. Unbound

49


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Multi-purpose stored value cards can be

issued only by a bank in Singapore licensed by MAS.


The limitations indicated in B(b)(3)

above also apply to the activities listed in

B(d).


  1. Unbound except as indicated in the horizontal section.

(e) Guarantees and

commitments

  1. None except for the limitations

indicated in activity A(b) for insurance companies providing contracts of fidelity bonds, performance bonds or similar contracts of guarantee.


  1. None
  2. None except for the limitations indicated in activity B(b)(3)(ii) above.
  3. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound

(f) Trading for own

account or for account of customers, whether on an exchange, in

  1. Unbound except for trading in

products listed in B(f) for own account. Trading in money market instruments, foreign exchange, as well as exchange rate and interest rate instruments can be

  1. None
  2. None
  3. None except as indicated for activity

50


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


an over-the -

counter market or otherwise, the following:


- money market instruments

(including cheques, bills, certificates of deposit);


- foreign exchange;


- derivative products, including financial futures and options;


- exchange rate and interest rate instruments, including swaps and forward

rate agreements;


- transferable securities;

conducted with financial institutions
only.


  1. None
  2. Banks and merchant banks are required to set up separate subsidiaries to trade financial futures for customers.

Financial futures brokers can establish as branches or subsidiaries.


Dealers may lend in Singapore dollar through currency swaps with non- residents as long as there is a requirement to hedge the Singapore dollar exchange rate and interest rate risks arising from trade with, or economic and financial activities, in Singapore.


Dealers may transact with non-residents Singapore dollar currency options as long as there is a requirement to hedge the Singapore dollar exchange rate risks arising from trade with, or economic and financial activities in, Singapore. This is subject to
(a) The Singapore dollar option should have cashflows matching the Singapore dollar/foreign currency flows if the option is exercised;

B(b) above.


  1. Unbound

51


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


- other negotiable

instruments and financial assets, including bullion

(b) The Singapore dollar option offered
must not be combined with a spot or any other transaction to constitute a
Singapore dollar credit facility that
would otherwise not be permitted; and
(c) There must be documentary evidence of the non-resident's need to hedge its trade with, or its economic and financial activities in, Singapore.


Moneychangers, except where the money changing business is conducted by banks and merchant banks, are required to be majority owned by Singapore citizens.


  1. Unbound except as indicated in the horizontal section.

(g) Participation in

issues of all kinds of securities, including underwriting and placement as agent and provision of service related to such issues

  1. Unbound except for participation in

issues of securities for own account, and underwriting and placement of securities through stockbroking companies, banks
or merchant banks in Singapore.


  1. None

3) Entities may apply to become
members of Singapore Exchange (SGX), and trade directly in Singapore dollar denominated securities of Singapore- incorporated companies with resident

  1. None
  2. None
  3. None
  4. Unbound

52


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


investors for a minimum value of

S$150,000.


Representative offices cannot conduct business or act as agents.


Banks' and merchant banks' membership on SGX must be held through subsidiaries.


  1. Unbound except as indicated in the horizontal section.

(h) Money broking 1) Unbound


  1. None
    1. Unbound for new money brokers.
    2. Unbound except as indicated in the horizontal section.
  1. Unbound
  2. None
  3. None
  4. Unbound

(i) Asset

management, such as cash or

portfolio management, all forms of collective investment management, pension fund

  1. Unbound
  2. None
  3. Asset management companies, custodial depositories, and trust services companies can establish as branches, subsidiaries or joint-ventures.
  1. Unbound
  2. None
  3. None
  4. Unbound

53


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


management,

custodial, depository and trust services

Only the Central Depository Pte Ltd is
authorised to provide securities custodial depository services under the scripless trading system.


  1. Unbound except as indicated in the horizontal section.

(j) Settlement and

clearing services for financial assets, including securities, derivative products and other negotiable instruments

1) Unbound, except for the provision of
settlement and clearing services for financial assets which are listed on overseas exchanges only.


  1. None
  2. Settlement and clearing services for exchange traded securities and financial futures can only be provided by the Singapore Exchange Ltd (or its subsidiaries). Settlement and clearing services for Singapore dollar cheques and interbank funds transfer can only be provided by operators appointed by the Singapore Clearing House Association.
  3. Unbound except as indicated in the horizontal section.
  1. Unbound
  2. None
  3. Unbound
  4. Unbound

(k) Advisory and

other auxiliary financial services,

  1. Commercial presence is required for

provision of investment and portfolio research and advice to the public.

  1. None
  2. None

54


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


including credit

reference and analysis, investment and portfolio research and advice, advice on acquisitions

and on corporate restructuring and strategy


  1. None
  2. Investment advisers can establish as branches, subsidiaries, joint-ventures or representative offices.

Representative offices cannot conduct business or act as agents.


  1. Unbound except as indicated in the horizontal section.

  1. None
  2. Unbound

(l) Provision and

transfer of financial information, and financial data processing and related software by providers of other financial services

  1. Unbound except for the provision of

financial information by providers such as Reuters, Bloomberg and Telekurs Financial.


The Singapore branches of foreign banks can transmit data to their head offices

and sister branches for processing provided proper controls exist, the integrity and confidentiality of the data/information are safeguarded, and MAS is not prohibited from on-site access to the data/information at the place where the data/information is processed.


2) Unbound except for the provision of financial information by providers such as

  1. None for the provision of financial

information by providers such as Reuters, Bloomberg and Telekurs Financial.


  1. None
  2. None
  3. Unbound

Where EFTA branches of banks
incorporated in Singapore transmit data/information to their head offices and sister branches in Singapore for processing, the appropriate EFTA regulators are not prohibited from on-
site access to the data/information at the place in Singapore where the data/information is processed


55


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Reuters, Bloomberg and Telekurs

Financial is allowed.


  1. The provision of financial information by providers, such as Reuters, Bloomberg and Telekurs Financial, is allowed.
  2. Unbound except as indicated in the horizontal section.

8. HEALTH

RELATED AND SOCIAL SERVICES


B. Other Human

Health Services

(9319, other than

93191)


Other human health

services- ambulance

services

(93192)

1) Unbound *


2) None


3) Unbound


4) Unbound except as indicated in the

1) Unbound *


2) None


3) Unbound


4) Unbound


56


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


hor izontal section


Acute care hospitals,

nursing homes and convalescent hospitals as defined by the Private Hospitals and Medical Clinics Act, run on a commercial basis

(93193 **)

1) Unbound*


2) None


3) None


4) Unbound except as indicated in the horizontal section

1) Unbound*


2) None


3) None


4) Unbound



C. Social Services

(933)

Horizontal limitation on market access and national treatment
Statutory supervision services as listed in the Attachment are excluded from the scope of these commitments



Social services

delivered through

residential institutions to old persons and the handicapped

(93311)


Social services delivered through residential institutions to children and other clients

(93312 )

  1. Unbound*
  2. None
  3. None, except that the total number of facilities/ service operations run by non- profit service suppliers that are partially State-funded is limited to the quantity determined by a master plan of State- funded social services in Singapore
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None except that Singapore retains

the discretion to determine whether a non- resident service supplier may solicit business or conduct active marketing in Singapore


  1. None
  2. Unbound

57


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Social services

without accommodation

(9332)

  1. Unbound*
  2. None
  3. None, except that the total number of facilities/ service operations run by non- profit service suppliers that are partially State-funded is limited to the quantity determined by a master plan of State- funded social services in Singapore
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None except that Singapore retains

the discretion to determine whether a non-
resident service supplier may solicit business or conduct active marketing in Singapore


  1. None

4) Unbound



9. TOURISM AND

TRAVEL RELATED SERVICES


A. Hotels and

Restaurants (incl. Catering)


(641 – 643)


Hotel and other

lodging services

(641)

  1. None
  2. None
  1. None
  2. None

58


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound

Food serving services,

except meal serving services in eating facilities run by the government

(642**)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Beverage serving

services for consumption on the premises

(643)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

B. Travel Agencies

& Tour Operators Services

(7471)


59


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Travel agencies &

tour operators services

(74710)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

C. Tourist Guides

Services

(7472)


Tourist guides

services

(74720)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

10. RECREA-

TIONAL, CULTURAL AND SPORTING


60


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


SERVICES


A. Entertainment

Services

(including

theatre, live bands

& circus services)

(9619)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

C. Libraries,

Archives, Museums and Other Cultural Services

(963)


Library services

(96311)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Archive services

except for services

  1. None 1) None

61


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


specified under the

National Heritage

Board Act

(9631**)

  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound

Parks except for

national parks,

nature reserves and parklands as defined under the National Parks Act

(9633**)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

D. Sporting and

Other Recreational Services (964)


Sports and

recreational services, except gambling and betting services

(964 **)

  1. Unbound *
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound *
  2. None
  3. None
  4. Unbound

62


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


11. TRANSPORT

SERVICES


A. Maritime

Transport

Services


International

transport (freight and passengers) less cabotage transport

(7211 **, 7212 **)

  1. None
  2. None
  3. None except on the registration of Singapore-flag ships as specified in the Merchant Shipping Act
  4. Unbound except as indicated in the horizontal section; unbound for intra- corporate transfers of ships’ crews
  1. None
  2. None
  3. None except on the registration of Singapore-flag ships as specified in the Merchant Shipping Act
  4. Unbound

Rental services of

seagoing vessels with operator

(72130)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

63


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


Shipping agency

services

(748**)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Shipping brokerage

services

(748**)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

International towage

(72140)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

Classification

societies

  1. None
  2. None
  1. None
  2. None

64


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. None (A classification society must

be authorised by the Maritime and Port Authority of Singapore to issue statutory safety certificates to Singapore flag

ships)


  1. Unbound except as indicated in the horizontal section
  1. None (A classification society must

be authorised by the Maritime and Port Authority of Singapore to issue statutory safety certificates to Singapore flag ships)


  1. Unbound

Maintenance and

repair of vessels

(8868**)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None
  4. Unbound

Other maritime

auxiliary services

In accordance with the decisions made
at the WTO Negotiating Group on Maritime Transport Services, where the following services are not otherwise covered by the obligation enshrined in Article XXVIII (c)(ii) of the GATS, they will be made available to international maritime transport operators on reasonable and non-discriminatory terms and conditions:
- pilotage;
- towing and tug assistance;
- provisioning, fuelling and watering;


65


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


- garbage collection and ballast; waste

disposal;

- port captain’s services;

- navigation aids;

- emergency repair facilities;

- anchorage; and

- other shore-based operational services essential to ship operations, including communications, water and electrical suppliers.


C. Air Transport

Services


Selling and marketing

of air transport services

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

D. Rail Transport

Services


Pushing and towing

services

  1. Unbound * 1) Unbound *

66


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


(7113) 2) None


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound

Maintenance and

repair of rail

transport

(8868 **)

  1. Unbound *
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound *
  2. None
  3. None
  4. Unbound

Supporting services

for rail transport services

(743 **)

  1. Unbound *
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound *
  2. None
  3. None
  4. Unbound

F. Road Transport

Services


Rental services of

cars with operators

  1. Unbound * 1) Unbound *

67


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


(71222)


Rental services of buses and coaches with operators

(71223)


Rental services of commercial freight vehicles with operators

(71240)

  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound

Freight

transportation of:


a) refrigerated goods

(71231)


b) liquids or gases

(71232)


c) containerised freight

(71233)


d) furniture

(71234)

  1. Unbound *
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound *
  2. None
  3. None
  4. Unbound

Maintenance and

repair services of

  1. None 1) None

68


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


motor vehicles

(61120)


Maintenance and repair services of parts of motor vehicles (88 **)

  1. None
  2. None
  3. Unbound as indicated in the horizontal section
  1. None
  2. None
  3. Unbound

Parking services

(74430)

  1. None
  2. None
  3. None
  4. Unbound as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound

H. Services Auxiliary

to All Modes of

Transport


Storage and

ware housing services, including container station and depot services

(742)

1) Unbound*


2) None


3) Unbound except storage and
warehouse services for land and maritime transport


4) Unbound except as indicated in the

1) Unbound*


2) None


3) Unbound except storage and warehouse services for land and maritime transport


4) Unbound


69


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


horizontal section


Freight transport

agency services, other supporting and auxiliary transport services

(748, 749 )

1) None


2) None


3) None


4) Unbound except as indicated in the horizontal section

1) None


2) None


3) None


4) Unbound



12. OTHER

SERVICES NOT

INCLUDED ELSEWHERE

(95, 97, 98, 99)


Washing, cleaning

and dyeing services

(9701)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None
  4. Unbound

Hairdressing and

other beauty services

(9702)

  1. Unbound*
  2. None
  1. Unbound*
  2. None

70


Modes of supply: 1) Cross-border supply 2) Consumption abroad

3) Commercial presence 4) Presence of natural persons

Sector or subsector Limitations on market access Limitations on national treatment Additional commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound

Funeral, cremation

and undertaking services except maintenance services of cemetaries, care of graves and graveyards

(97030**)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None
  4. Unbound

71


ATTACHMENT TO APPENDIX 1: TYPES OF SOCIAL SERVICES EXCLUDED FROM SINGAPORE’S SCHEDULE OF SPECIFIC COMMITMENTS


  1. Statutory Supervision Services With Accommodation for the Following Types of Clients (9331):
  1. women and girls detained in a place of safety under Section 160 of the Women’s Charter (93312);
  2. children detained in a place of safety under Section 8 of the Children & Young Persons (CYP) Act (93312);
  3. children and young persons detained in a place of detention under Section 44 (1) (f) CYP Act, or on probation to an approved school7 under Section

44 (1) (g) of the CYP Act (93319);


  1. children and young persons admitted to an approved home for statutory supervision under Section 49 (ii) of CYP Act (93312);
  2. persons placed on probation with the requirement of residence in an approved institution under Section 12 of the Probation of Offenders Act (93319).
  1. Statutory Supervision Services Without Accommodation for the Following Types of Clients (9332):
  1. children and young persons placed under supervision of an appointed welfare officer under Section 49 (i) of the CYP Act (93329);
  2. persons placed on probation without the requirement of residence in an approved institution under Section 5 of the Probation of Offenders Act

(93329).


7 The term ‘approved school’ used in Section 44(1) (g) of the CYP Act denotes a remand home for young offenders, and not a mainstream educational institution. Young offenders are detained in an

‘approved school’ for rehabilitation rather than for formal education.



APPENDIX 2 TO ANNEX VII


LIECHTENSTEIN - SCHEDULE OF SPECIFIC COMMITMENTS


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. HORIZONTAL COMMITMENTS1

ALL SECTORS INCLUDED

IN THIS SCHEDULE


The level of commitments in a particular sector shall not be construed to supersede the level of commitments taken with respect to any other services sector to

which such service is an input or to which it is otherwise related. CPC numbers indicated in square brackets are references to the UN Provisional Central Product Classification (Statistical Papers Series M No. 77, Provisional Central Product Classification, Department of International Economics and Social Affairs, Statistical Office of the United Nations, New York, 1991).


  1. None 1) Unbound for subsidies, tax incentives

and tax credits


Treatment accorded to subsidiaries of third country companies formed in accordance with the law of an EEA Member State and having registered office, central administration or principal

place of business within an EEA Member State is not extended to branches or agencies established in an EEA Member State by a third-country company.


  1. Liechtenstein makes reference to the specific geographic situation of the country, to its limited resources and to the small labour market. Therefore, Liechtenstein is in a

position to bind its services sector only with the reservations mentioned in Part I and Part II.


2


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


Treatment less favourable may be

accorded to subsidiaries of third countries having only their registered office in the territory of an EEA Member State unless they show that they possess an effective and continuous link wit h the economy of one of the EEA Member States.


  1. None 2) Unbound for subsidies, tax incentives

and tax credits


  1. The establishment of a commercial

presence by a juridical person

(including branches) is subject to the

requirement that no objection for reasons of national economy (balanced proportion of national and foreign capital; balanced ratio of foreigners in

comparison with the number of resident population; balanced ratio of total number of jobs in the economy in comparison with the number of the resident population; balanced

geographic situation; balanced development of the national economy, between and within the sectors) exists

3) The establishment of a commercial

presence by an individual is subject to the requirement of prior residence during a certain period of time and of permanent domicile in Liechtenstein. He/she must possess sector specific

government-recognised professional qualifications


The establishment of a commercial presence by a juridical person (including branches) is subject to the following requirements: At least one of the

managers has to fulfil the requirements of prior residence during a certain period of time and of permanent domicile in


Liechtenstein. He must possess sector specific government-recognised


3


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

professional qualifications. The majority

of the administrators (authorised to manage and represent the juridical

person) must be resident in Liechtenstein and have either to be Liechtenstein citizens or have prior residence during a certain period of time in Liechtenstein. The general and the limited partnership have to fulfil the same conditions as corporations with limited liability

(juridical person). In addition the majority of the associates have to be Liechtenstein citizens or to have prior residence during a certain period of time in Liechtenstein.


The Liechtenstein company law does not prohibit joint stock companies from foreseeing in their articles of

incorporation the preclusion or limitation of the transfer of registered shares.


Treatment accorded to subsidiaries of third- country companies formed in accordance with the law of an EEA Member State and having registered office, central administration or principal

place of business within an EEA Member State is not extended to branches or agencies established in an EEA Member State by a third-country company


4


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


Treatment less favourable may be

accorded to subsidiaries of third countries having only their registered office in the territory of an EEA Member State unless they show that they possess an effective and continuous link with the economy of one of the EEA Member States.


All acquisitions of real estate are subject to authorisation. Such authorisation is granted only if an actual and proven requirement for living or business purposes is given and a certain period of residence has been completed.

Non-residents are excluded from the acquisition of real estate.


  1. Unbound, except for measures

concerning the entry and temporary stay of natural persons (hereafter persons) falling within the cate gories, as defined

in paragraph I below, and subject to the following limitations and conditions and to the limitations and conditions on national treatment set out under the national treatment column: Entry and stay of foreign services suppliers in Liechtenstein is subject to authorisation

(requirement of residency permit and

work permit). Authorisation is granted

4) Unbound except for measures concerning

the categories of natural persons referred to in the market access column and

subject to the following limitations and

conditions: working conditions prevailing in the branch and the place of activity provided by law and/or collective agreement (with respect to remuneration, working hours, etc.), measures limiting professional mobility, regulations related to statutory systems of social security and public retirement plans (with respect to qualifying period, residency requirement,


5


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


subject to measures fixing overall

numbers of work permits allocated. For essential personnel as defined in paragraph I below, the period of stay is limited to a period of three years.

Persons staying in or entering Liechtenstein with an open-ended or prolongable residence permit based on an employment contract not limited in time for Liechtenstein are not considered as persons residing in or entering Liechtenstein for the purpose of temporary stay or temporary employment in Liechtenstein.


I. Essential persons transferred to

Liechtenstein within a specific business

or company (intra-corporate

transferees)


Are considered as essential those persons

- defined in detail below - who are

employees of a business or company

(hereafter enterprise) providing services in Liechtenstein through a branch or subsidiary established in Liechtenstein

and who have been beforehand employees of their enterprise outside Liechtenstein

for a period of not less than one year immediately preceding their application for admission:

etc.) and all other provisions of the
legislation relating to immigration, entry, stay and work. The enterprise employing such persons shall cooperate, upon
request, with the authorities in charge of the enforcement of these measures.


6


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


a) Executives and senior managers :

persons who primarily direct the enterprise or one of its departments and who receive only general supervision or direction from

high- level executives, the board of directors or the stockholders of the enterprise


Executives and senior managers would not directly perform tasks related to the actual provision of services of the enterprise


b) Specialists : highly qualified persons who, within an enterprise, are essential for the provision of a specific service by reason of their knowledge at an advanced level of expertise in the field of services, research equipment, techniques or management of the enterprise


7


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


II. SECTOR-SPECIFIC COMMITMENTS


  1. BUSINESS SERVICES

A. Professional Services


a) Legal service


- Consultancy on home

country law and international law

(except for consulting on Liechtenstein law)

(part of CPC 861)

  1. None
  2. None
  3. Unbound
  4. Unbound except as indic ated in Part I
  1. None
  2. None
  3. Unbound
  4. Unbound except as indicated in Part I

b) Accounting, auditing and

bookkeeping services


- Accounting and

auditing services

(CPC 8621)

  1. None
  2. None
  3. Foreign equity ceiling of 49 per cent. Foreign voting rights may not exceed

49 per cent. At least one member of the administration body authorised to manage and represent must be a

  1. None
  2. None
  3. Unbound
  4. Unbound except as indicated in Part I

8


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Liechtenstein citizen domiciled in

Liechtenstein, be in possession of the professional licence to act as an audit or and must work full-time for the juridical person. The majority of the members of the administrative body must be in possession of the professional licence to act as an auditor.


  1. Unbound except as indicated in Part I

- Bookkeeping services,

except tax returns

(CPC 8622)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

c) Taxation services

(CPC 863)

  1. None
  2. None
  3. Foreign equity ceiling of 49 per cent. Foreign voting rights may not exceed 49 per cent. At least one member of the administrative body authorised to

manage and represent must be a Liechtenstein citizen domiciled in Liechtenstein, be in possession of the professional licence to act as an auditor

  1. None
  2. None
  3. Unbound
  4. Unbound except as indicated in Part I

9


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

or trustee and must work full-time for

the juridical person.


  1. Unbound except as indicated in Part I

d) Architectural services

(CPC 8671)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

e) Engineering services

(CPC 8672)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

1) Liechtenstein nationality necessary for

survey activities for official public

purposes (however, foreign surveyors can work under the responsibility of a

licensed Liechtenstein surveyor)


2) None


3) Liechtenstein nationality necessary for survey activities for official public purposes (however, foreign surveyors can work under the responsibility of a

licensed Liechtenstein surveyor)


4) Unbound except as indicated in Part I; Liechtenstein nationality necessary for survey activities for official public purposes (however, foreign surveyors can


10


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

work under the responsibility of a

licensed Liechtenstein surveyor)


  1. Integrated engineering

services

(CPC 8673)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

g) Urban planning and

landscape architectural services

(CPC 8674)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Computer and Related

Services

(CPC 841 – CPC 845, CPC

8491)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. Research and Development

Services


- R&D services on natural 1) None 1) None


11


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


sciences, excluding

projects financed in whole or in part by public funds

(part of CPC 851)


  1. None
  2. None
  3. Unbound except as indicated in Part I

  1. None
  2. None
  3. Unbound except as indicated in Part I

- R&D services on social

sciences, excluding

projects financed in whole or in part by public funds

(part of CPC 852)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

- Interdisciplinary R&D

sciences, excluding

projects financed in whole or in part by public funds

(part of CPC 853)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. Rental/Leasing Services

Without Operators


c) Relating to other transport

equipment

(CPC 83101 +

CPC 83102 + CPC 83105)

  1. None
  2. None
  1. None
  2. None

12


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in Part I
  1. None
  2. Unbound except as indicated in Part I

d) Relating to other

machinery and equipment

(CPC 83106 - CPC 83109)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. Other Business Services

a) Advertising services


- Advertising services

(including direct mail advertising), excluding outdoor advertising and excluding advertising for goods subject to import authorisation and excluding pharmaceutical

products, alcohol, tobacco, toxics, explosives,

weapons and ammunition

(part of CPC 8711 + part of CPC 8712)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

13


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


b) Market research and

public opinion polling services

(CPC 864)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

c) Management consulting

services

(CPC 865)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

d) Services related to

management consulting

(CPC 866)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

e) Technical testing and

analysis services

(CPC 8676)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

14


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Services incidental to

agriculture, hunting and forestry


- Consulting services on

agriculture, hunting and forestry

(part of CPC 881)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

g) Services incidental to

fishing


- Consulting services

relating to fishing

(part of CPC 882)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

h) Services incidental to

mining


- Services incidental to

mining, excluding prospection, surveying, exploration and exploitation

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

15


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

(part of CPC 883 + part of

CPC 5115) 4) Unbound except as indicated in Part I 4) Unbound except as indicated in Part I


  1. Services incidental to

manufacturing


- Consulting services

relating to manufacturing

(part of CPC 884 + part of

CPC 885)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

m) Related scientific and

technical consulting services


- Related scientific and

technical consulting, excluding prospection, surveying, exploration and exploitation

(part of CPC 8675)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

n) Maintenance and repair of

equipment (not including maritime vessels, aircraft or other transport equipment)

  1. Unbound due to lack of technical

feasibility


  1. None

1) Unbound due to lack of technical

feasibility


2) None


16


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


(CPC 633 +

CPC 8861-CPC 8866)

  1. None
  2. Unbound except as indicated in Part I; commercial presence in Liechtenstein required for subsector CPC 633

3) None


4) Unbound except as indicated in Part I; commercial presence in Liechtenstein required for subsector CPC 633



o) Building-cleaning services


- Building-cleaning services

(CPC 874 except

CPC 87409)

  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I; commercial presence in Liechtenstein required for subsector CPC 633

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I; commercial presence in Liechtenstein required for subsector CPC 633



p) Photographic services

(CPC 875)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

q) Packaging services

(CPC 876)

  1. Unbound due to lack of technical

feasibility


  1. None

1) Unbound due to lack of technical

feasibility


2) None


17


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in Part I; commercial presence in Liechtenstein required for subsector CPC 633

3) None


4) Unbound except as indicated in Part I; commercial presence in Liechtenstein required for subsector CPC 633



  1. Printing, publishing

(CPC 88442)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. COMMUNICATION SERVICES

A. Enhanced/Value-Added

Telecommunication Services


General condition applicable to all telecommunication sectors: national monopoly on network infrastructure, services have to be provided over the public

network or over leased lines; wireless networks subject to licensing; pricing of leased lines not volume-sensitive, connection with the public network possible.


Electronic mail

(part of CPC 7523)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

18


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Unbound except as indicated in Part I 4) Unbound except as indicated in Part I

Voice mail

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

On-line information and data

base retrieval

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

Electronic data interchange

(EDI)

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

Enhanced/value-added

facsimile services

(part of CPC 7523)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

19


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in Part I 4) Unbound except as indicated in Part I

Code and protocol conversion 1) None


  1. None
  2. None
    1. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

On-line information and/or

data processing

(part of CPC 843)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

Videotex 1) None


  1. None
  2. None
    1. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

Enhanced/value-added

services based on licensed wireless networks including enhanced/value-added paging

  1. None
  2. None
  1. None
  2. None

20


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


services, except for voice

transmission

  1. None
  2. Unbound except as indicated in Part I
  1. None
  2. Unbound except as indicated in Part I
  1. DISTRIBUTION SERVICES

A. Commission agents’ services


- Commission agents'

services, excluding services related to goods subject to import authorisation, to pharmaceutical products, toxics, explosives, weapons and ammunition, and precious metals

(part of CPC 6211)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. Wholesale trade services

- Wholesale trade services,

excluding services related to goods subject to import authorisation, to pharmaceutical products, toxics, explosives, weapons and ammunition, and precious metals

(part of CPC 622)

  1. None
  2. None
  3. Restrictions on sales area
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

21


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Retailing services

- Retailing services,

excluding services related to goods subject to import authorisation, to pharmaceutical products, toxics, explosives, weapons and ammunition, and precious metals; not covered is retailing

through mobile sales unit

(part of CPC 631 + part of

CPC 632 + part of CPC

6111 + part of CPC 6113

+ part of CPC 6121)

  1. None
  2. None
  3. Restrictions on sales area
  4. Unbound except as indicated in Part I; commercial presence in Liechtenstein required

1) None


2) None


3) None


4) Unbound except as indicated in Part I; commercial presence in Liechtenstein required



D. Franchising

(CPC 8929)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. EDUCATIONAL SERVICES

Private Educational Services:


- Compulsory education 1) Unbound 1) None


22


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


services (primary &

secondary I) 2) Unbound


3) Foreigners may establish commercial presence only when organised as juridical persons according to Liechtenstein law


4) Unbound except as indicated in Part I


2) None


3) None


4) Unbound except as indicated in Part I



- Non-compulsory

secondary education services (secondary II)

1) None


2) None


3) Foreigners may establish commercial presence only when organised as juridical persons according to Liechtenstein law


4) Unbound except as indicated in Part I

1) None


2) None


3) None


4) Unbound except as indicated in Part I



- Higher education services

(CPC 923)

1) None


2) None


3) Foreigners may establish commercial presence only when organised as juridical persons according to Liechtenstein law


4) Unbound except as indicated in Part I

1) None


2) None


3) None


4) Unbound except as indicated in Part I



- Adult education services

(CPC 924)

1) None 1) None


23


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


2) None


3) Foreigners may establish commercial presence only when organised as juridical persons according to Liechtenstein law


4) Unbound except as indicated in Part I

2) None


3) None


4) Unbound except as indicated in Part I



  1. ENVIRONMENTAL SERVICES2

A. Sewage services

(CPC 9401)

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I



  1. Refuse disposal services

(CPC 9402)

1) Unbound due to lack of technical

feasibility


2) None


3) None; unbound for garbage dump

1) Unbound due to lack of technical

feasibility


2) None


3) None



  1. Nothing in this commitment should be construed to include public work function whether owned and operated by municipalities or Liechtenstein government or contracted

out by them.


24


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


4) Unbound except as indicated in Part I;

commercial presence in Liechtenstein required

4) Unbound except as indicated in Part I;

commercial presence in Liechtenstein required



  1. Sanitation and similar services

(CPC 9403)

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I; commercial presence in Liechtenstein required

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I; commercial presence in Liechtenstein required



D. Other environmental services

(CPC 9404 + CPC 9405 + CPC 9406 + part of CPC

9409)

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I



  1. FINANCIAL SERVICES

25


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Commitments on banking, securities and insurance services in accordance with the 'Understanding on Commitments in Financial Services' (hereafter

'Understanding') and subject to limitations and conditions as contained in Part I (horizontal commitments) and as listed below. It is Understood that paragraph

B.4 of the 'Understanding' does not impose any obligation to allow non-resident financial services suppliers to solicit business.


Insurance and insurance

related services

1) Establishment of a commercial presence

is required for the provision of insurance services in Liechtenstein. Residents may not purchase insurance services in the territory of another Party.


2) Establishment of a commercial presence is required for the provision of insurance services in Liechtenstein. Residents may not purchase insurance services in the territory of another Party.


3) Permit for establishment of insurance companies from countries other than Liechtenstein is granted only to companies which are supervised by the Swiss insurance supervision authority;

To be recognised for participation in the

basic health insurance scheme, health insurance suppliers must be organised in the form of mutual associations

(Genossenschaft, Verein: Versicherungsverein auf Gegenseitigkeit or Hilfskasse) or foundations (Stiftung); Duty of security for insurance services; Economic need test for accident

insurance services;

1) Establishment of a commercial presence

is required for the provision of insurance services in Liechtenstein. Residents may not purchase insurance services in the territory of another Party.


2) Establishment of a commercial presence is required for the provision of insurance services in Liechtenstein. Residents may not purchase insurance services in the territory of another Party.


3) Domestic legal entities and the branch or agency establishment of foreign legal entities whose managing or representing bodies, such as the board of directors and the administration, are comprised in the main of foreigners or foreign firms, shall appoint in Liechtenstein a Liechtenstein citizen who is permanently resident here either to represent the legal entity

towards the authorities as a legal representative or, empowered as an authorised signatory (procurist), to exercise the representation, without the

cooperation of others. Before setting up a

commercial presence to provide specific


26


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


Commercial presence does not cover the

setting up of representative offices


4) Unbound except as indicated in Part I

classes of insurance services, a foreign
insurer must have been authorised to operate in the same classes of insurance in its country of origin for at least three years




Banking and other financial

services (excluding insurance)


13) Participation in settlement and clearing networks is subject to a commercial presence in Liechtenstein


According to the practice in Liechtenstein, mutual funds (collective investments) have to be marketed through banks having a commercial presence in Liechtenstein


Swiss franc denominated issues can be lead managed only by a bank having a

commercial presence (registered office or branch office) in Liechtenstein


2) Swiss franc denominated issues can be lead managed only by a bank having a

commercial presence (registered office or branch office) in Liechtenstein

4) Unbound except as indicated in Part I


  1. Subvention for house building is only granted to Liechtenstein citizen, whic h have to take out the loan for the house building at a domestic bank

2) Subvention for house building is only granted to Liechtenstein citizen, which have to take out the loan for the house building at a domestic bank


3) One member of the board of directors and the administrators must have domicile in Liechtenstein. They must be duly authorised to fully represent their company.


4) Unbound except as indicated in Part I



  1. Are covered not only transactions indicated in paragraph B.3 of the 'Understanding' but the whole range of banking and other financial services transactions

(excluding insurance).


27


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

3) Licence granted to banks and financial

companies according to Liechtenstein Banking and Financial Companies Act has to be approved by the Liechtenstein parliament


Banks and financial companies must be organised in the form of a limited company


Financial institutions other than banks

and financial companies according to the Liechtenstein Banking and Companies Act are subject to the following licensing requirements: foreign equity ceiling of

49 per cent; foreign voting rights may not exceed 49 per cent; at least one member

of the administrative body authorised to manage and represent must be a Liechtenstein citizen domiciled in Liechtenstein, be in possession of the professional licence to act as an auditor

or trustee and must work full-time for the juridical person


Commercial presence of foreign financial institutions is subject to licensing requirements relating to the name of firm, duties toward the Swiss national bank

and regulations on financial institutions

in the country of origin


28


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


4) Unbound except as indicated in Part I


  1. TOURISM AND TRAVEL RELATED SERVICES

A. Hotels and restaurants (Incl.

Catering)

(CPC 641-CPC 643)

1) Unbound due to lack of technical

feasibility, except unbound for catering

(CPC 6423)


2) None


3) Licence only granted if need for restaurants exists (assessment of economic needs is based on criteria such as population, degree of built-up area, type of neighbourhood, touristical interests, number of existing restaurants)


4) Unbound except as indicated in Part I

1) Unbound due to lack of technical

feasibility, except unbound for catering

(CPC 6423)


2) None


3) None


4) Unbound except as indicated in Part I



  1. Travel agencies and tour

operators services

(CPC 7471)

1) None


2) None


3) None


4) Unbound except as indicated in Part I

1) None


2) None


3) None


4) Unbound except as indicated in Part I



  1. Tourist guides servic es

(CPC 7472)

1) Unbound due to lack of technical

feasibility

1) Unbound due to lack of technical

feasibility


29


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


2) None


3) None


4) Unbound except as indicated in Part I

2) None


3) None


4) Unbound except as indicated in Part I



  1. RECREATIONAL, CULTURAL AND SPORTING SERVICES

(other than audiovisual services)


  1. News agency services

(CPC 962)

1) None


2) None


3) None


4) Unbound except as indicated in Part I

1) None


2) None


3) None


4) Unbound except as indicated in Part I



  1. Libraries

(CPC 9631*)

1) None


2) None


3) None


4) Unbound except as indicated in Part I

1) None


2) None


3) Unbound for subsidies, tax incentives and tax credits


4) Unbound except as indicated in Part I;

and unbound for subsidies, tax incentives and tax credits


30


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

D. Sporting and other recreational

services


- Sporting services

(CPC 9641)

1) None


2) None


3) None


4) Unbound except as indicated in Part I

1) None


2) None


3) None


4) Unbound except as indicated in Part I



11. TRANSPORT SERVICES


  1. Road transport services

a) Passenger transportation


- regular, 'closed-door' tours only

(part of CPC 7121)

1) None


2) None


3) None


4) Unbound except as indicated in Part I

1) None


2) None


3) None


4) Unbound except as indicated in Part I



- occasional, excluding

empty entrance, cabotage and taxi services

(part of CPC 7122)

1) None


2) None


3) None

1) None


2) None


3) None


31


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

4) Unbound except as indicated in Part I 4) Unbound except as indicated in Part I


b) Freight transportation

(CPC 7123)

1) Unbound


2) None


3) None


4) Unbound except as indicated in Part I

1) Unbound


2) None


3) Vehicles must be registered in

Liechtenstein


4) Unbound except as indicated in Part I



c) Rental of commercial

vehicles with operator

(CPC 7124)

1) None


2) None


3) None


4) Unbound except as indicated in Part I

1) None


2) None


3) None


4) Unbound except as indicated in Part I



d) Maintenance and repair of

road transport equipment

(CPC 6112 + CPC 8867)

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I



H. Services auxiliary to all modes

of transport


32


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


a) Cargo-handling services

(CPC 741)

1) Unbound due to lack of technical

feasibility


2) None


3) None


  1. Unbound except as indicated in Part I

1) Unbound due to lack of technical

feasibility


2) None


3) None


  1. Unbound except as indicated in Part I

b) Storage and warehouse

services

(CPC 742)

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I

1) Unbound due to lack of technical

feasibility


2) None


3) None


4) Unbound except as indicated in Part I



c), d) Freight transport agency

services, including other auxiliary transport services

(CPC 748 + CPC 749)

1) None, except unbound for local pick up

and delivery


2) None


3) None


4) Unbound except as indicated in Part I

1) None, except unbound for local pick up

and delivery


2) None


3) None


4) Unbound except as indicated in Part I



APPENDIX 3 TO ANNEX VII


ICELAND - SCHEDULE OF SPECIFIC COMMITMENTS


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. HORIZONTAL COMMITMENTS

ALL SECTORS INCLUDED

IN THIS SCHEDULE


  1. All foreign investment and currency

transfers must be reported to the Central

Bank of Iceland


Investment by non-residents in the manufacturing industry, other than

power-intensive industry, trade services,

communications and fish farming may not exceed 25% of the total investment of the relevant sector without special permission. Total investment by a non-resident or the joint investment of financially related

non-residents in enterprises in the

above-mentioned sectors may not exceed 250

mill. ISK within a year unless a special concession is given.


All foreign investment of a Foreign State or companies/organisations owned by a Foreign State requires a special concession of

  1. Treatment accorded to subsidiaries of

third-country companies formed in
accordance with the law of an EEA Member State and having their registered office, central administration or principal place of business within an EEA Member State may not be extended to branches or agencies established in an EEA Member State by a third-country company


Treatment less favourable may be accorded to subsidiaries of a third-country company
formed in accordance with the law of an EEA Member State having only their registered office in the territory of an EEA Member
State unless they show that they possess an effective and continuous link with the economy of one of the EEA Member States


Managers and the majority of the


2


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


the Ministry of Commerce


Non-residents cannot conclude an agreement on real-estate lease without the permission of the Ministry of Justice if the lease is for a period exceeding three years and not for use in conducting its normal business activities


Non-residents may only acquire real estate in conjunction to their business activities and can only obtain ordinary proprietary rights linked to the real estate


Non-residents are thus excluded from obtaining full property rights of real estate if unusual rights are linked to it, such as exploitation rights as regards waterfalls, geothermal energy, etc


Contracts concerning ownership and

long-term use of real-estate by non-residents

are not valid until the Ministry of Justice has endorsed it in writing


Non-residents, natural as well as legal persons, involved in trade in goods or rental of videos, need a trade permit but such regulated trade licences are required for both Icelandic and non-resident providers of service

members of the board of directors in all
domestic enterprises must be domiciled in Iceland unless exempted from this requirement by the Ministry of Commerce


At least one of the auditors of an
Icelandic limited liability company must be a resident in Iceland or a competent resident CPA company


3


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


All provision of services by natural

persons, as self-employed or taking part in a business enterprise with unlimited liability, needs a concession, by the Ministry of Commerce, if the persons involved are

non-residents


Movement of Personnel

Movement of Personnel



Temporary entry of service providers


  1. Unbound except the temporary entry of the following service providers as

intra-corporate transferees, which Iceland shall permit without requiring compliance with labour market tests:


Executives - persons who primarily direct the management of the organisation covered by the agreement and establish its goals and generally

have a wide decision-making authority. Executives would not necessarily perform tasks related to the actual provision of the service.


Managers - persons who direct the organisation covered by the agreement or its department and are in a senior level responsible of the service

Temporary entry of service providers


  1. None for the categories offered under market access

4


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

providing functions of the organisation

by supervising and controlling and having also authority to hire and fire

personnel or recommend such and other personnel actions.


Specialists - persons within the organisation who possess knowledge at an advanced level of expertise or otherwise essential or proprietal to the organisation's service, research equipment, techniques or management.


Service sellers - persons who as

representatives of a service provider

covered by the agreement are seeking temporary entry for purposes of negotiation for the sale of services or entering into agreements to sell services for that service provider, where this selling activity is not directed to the general public.


Subsidies


Subsidies



  1. None
  2. None
  1. Eligibility for subsidies may be limited

to juridical persons established within the territory of Iceland. Subsidies related to research and development are unbound.



The definition of subsidies remains to be determined in the context of negotiations under Article XV of GA TS.


5


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Subsidies available only to natural

persons may be limited to Icelandic citizens


6


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


II. SECTOR-SPECIFIC COMMITMENTS


  1. BUSINESS SERVICES

A. Professional Services


a) Legal Services

(CPC 861)


Legal advice activities on home country law

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Members of the General Bar Association of Iceland have an exclusive right to represent clients before all the major courts in Iceland.
  1. None

1), 3), 4) Icelandic law exam or an equivalent thereto, conditions of nationality, or previous residency of at least one year when practising legal servic es as a member of the General
Bar Association of Iceland



Legal advice on

international law and foreign legal consultancy

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

b) Accounting, auditing and

book- keeping services

(CPC 862)

  1. None
  2. None
  1. None
  2. None

7


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section. Requirement of residence. Icelandic exam for certified accountants required subject to exemption by the Minister of Finance.
  1. None
  2. None

c) Taxation services

(CPC 863)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

d) Architectural services

(CPC 8671)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

e) Engineering services

(CPC 8672)

  1. None
  2. None
  1. None
  2. None

8


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None

f) Integrated Engineering

services

(CPC 8673)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

g) Urban planning and

landscape architectural services

(CPC 8674)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

i) Veterinary services 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section. Number of veterinarians
  1. None
  2. None
  3. Ability in the Icelandic language required
  4. Ability in the Icelandic language

9


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

in rural districts is limited. required


k) Other 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

B. Computer and Related Services


a) Consultancy services

related to the installation of computer hardware

(CPC 841)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

b) Software development

(including software implementation)

(CPC 842)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

10


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


c) Data processing services

(CPC 843)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Concession needed if personal-data is to

be processed outside Icelandic jurisdiction


  1. None
  2. None
  3. None

d) Data base services

(CPC 844)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Concession needed if personal-data is to

be processed outside Icelandic jurisdiction


  1. None
  2. None
  3. None

e) Other 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. Concession needed if personal-data is to

be processed outside Icelandic jurisdiction


  1. None
  2. None
  3. None

C. Research and Development

Services


a) R&D services on Natural 1) None 1), 2) A license is needed for the importation


11


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


Sciences

(CPC 851) 2) None


  1. None
    1. Unbound except as indicated in the horizontal section

of research equipment. Natural history
specimens must not be exported from the country unless permitted by the Icelandic Museum of Natural History.


3), 4) No foreigners are permitted to
undertake scientific research work in the field of natural sciences without having first obtained a research permit issued by the Icelandic Council of Science



b) R&D services on social

sciences and humanities

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

1),2) Archaeological finds must not be
exported from the country unless permitted
by the National Archaeological Council
("Þjóðminjaráð")


3),4) All archaeolo gical research whether by
Icelandic or foreign researchers is subject to
a permit granted by the Icelandic
Archaeological Committee
("fornleifanefnd")



c) Interdisciplinary R&D

services

(CPC 853)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

12


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

D. Real Estate Services


a) Real estate services

involving own or leased property

(CPC 821)

  1. None
  2. None

3),4) Deposits or liability insurance to cover loss caused to clients. All licenses to provide services on sales of real-estate are personal authorisations.


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None

3),4) Condition of one year previous residency in order to obtain licence to provide services in residential building and land sales, and other related intermediary services for purchase and sale of real-estate



b) On a Fee or Contract basis

(CPC 822)

  1. None
  2. None

3),4) Deposits or liability insurance to cover loss caused to clients. All licences to provide services on sales of real-estate are personal authorisation.


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None

3),4) Condition of one year previous residency in order to obtain licence to provide services in residential building and land sales, and other related intermediary services for purchase and sale of real-estate



E. Rental/Leasing Services

without Operators

  1. None
  2. None
  3. Leasing services must be provided either
  1. None
  2. None
  3. Majority of the board of a leasing

13


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


by corporation with a limited liability

(leasing companies) or registered commercial banks or savings banks


  1. Unbound except as indicated in the horizontal section

company shall be resident in Iceland. The
manager shall be resident in Iceland and a citizen of a Nordic Country.


  1. None

a) Relating to ships

(CPC 83103)

  1. None
  2. None
  3. To be registered in the ship register the ship must be owned by Icelandic natural or juridical persons who are resident in Iceland. Further nationality restrictions on fishing vessels.
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

b) Relating to aircraft

(CPC 83104)

  1. None
  2. None
  3. To be registered in the aircraft register the aircraft must be owned by Icelandic natural or juridical persons resident in Iceland
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

14


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


c) Relating to other transport

equipment

(CPC 83101 + 83102 +

83105)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Residency requirement for car rental services
  4. Residency requirement for car rental services

d) Relating to other machinery

and equipment

(CPC 83106 – 83109)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

e) Other

(CPC 832)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

  1. Other Business Services

a) Advertising services

  1. None
  2. None
  1. None
  2. None

15


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


(CPC 871)


  1. None
  2. Unbound except as indicated in the horizontal section

  1. None
  2. None

b) Market research and public

opinion polling services

(CPC 864)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Concession needed if personal data is to

be processed outside Icelandic jurisdiction


  1. None
  2. None
  3. None

c) Management consulting

services

(CPC 865)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

d) Services related to

management consulting

(CPC 866)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. None

16


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section


e) Technical testing and

analysis services

(CPC 8676)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

f) Services incidental to

agriculture, hunting and forestry

(CPC 881)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

i) Services incidental to

manufacturing

(CPC 884+885/except for

88442)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

k) Placement and supply

services of personnel

  1. None 1) None

17


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


(CPC 872) 2) None


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None

m) Related scientific and

technical consulting services

(CPC 8675)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

n) Maintenance and repair of

equipment

(CPC 633+8861-8866; not including maritime vessels, aircraft or other transport equipment)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

o) Building-cleaning services

(CPC 874)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

18


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. None

p) Photographic services

(CPC 875)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

q) Packaging services

(CPC 876)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

r) Printing, publishing

(CPC 88442)

  1. None
  2. None

3), 4) Nationality or residency requirement of at least one year for publishing of
newspapers or magazines within the national territory. Nationality and residency requirement for editors

  1. None
  2. None
  3. None
  4. None

19


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section


s) Convention services

(CPC 87909)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None
  1. COMMUNICATION SERVICES

B. Courier Services

(CPC 7512)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

C. Telecommunication services


  1. Voice telephony
  2. Packet-switched data transmission services
  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

20


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments



  1. Circuit-switched data transmission services
  2. Telex services
  3. Telegraph services f. Facsimile services
  4. Leased circuit services

Mobile and personal communications services and systems

  1. Unbound except as indicated in horizontal

commitments

  1. Unbound except as indicated in horizontal

commitments



Value-added services1, Electronic mail, Voice mail, On-line

information and Data Base

Retrieval, EDI, Code and Protocol

Conversion

  1. None
  2. None
  3. None
  4. Unbound except as indicated in horizontal commitments
  1. None
  2. None
  3. None
  4. None
  1. CONSTRUCTION AND RELATED ENGINEERING SERVICES
  2. Excludes voice telephony, telegraph, telex, packet and circuit switched data services, mobile radio telephony, paging and satellite services.

21


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. General construction work for

buildings

(CPC 512)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

  1. General construction work for

civil engineering

(CPC 513)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

  1. Installation and assembly work

(CPC 514+516)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

  1. Building completion and

finishing work

(CPC 517)

  1. None
  2. None
  1. None
  2. None

22


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  1. Other

Site investigation work

(CPC 5111)

  1. None
  2. None
  3. None
  4. Unbound except as indic ated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

Demolition work

(CPC 5112)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

Site formation and clearance work

(CPC 5113)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

23


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section.

  1. Unbound except as indic ated in the

horizontal section.



Excavating and earthmoving work

(CPC 5114)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

Scaffolding work

(CPC 5116)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.
  1. DISTRIBUTION SERVICES

(excluding trade in arms, alcoholic beverages, tobacco and pharmaceutical products)


A. Commissions agents' services

(CPC 621)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

24


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. None

B. Wholesale trade services

(CPC 622)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

C. Retailing services

(CPC 631+632

6111+6113+6121)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the hor izontal section
  1. None
  2. None
  3. None
  4. None

D. Franchising

(CPC 8929)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

25


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


E. Other 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None
  1. ENVIRONMENTAL SERVICES

A. Sewage services

(CPC 9401)


B. Refuse disposal waste

(CPC 9402)

  1. Unbound
  2. None

3),4) Environmental operation license required


  1. Unbound except as indicated in the horizontal section
  2. Unbound
  3. None

3),4) Environmental operating license required

  1. Unbound*
  2. None
  3. None
  4. None
  5. Unbound*
  6. None
  7. None

Unbound due to lack of technical feasibility.

Unbound due to lack of technical feasibility.


26


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments



C. Sanitation and similar services

(CPC 9403)


  1. Unbound except as indicated in the horizontal section
  2. Unbound
  3. None
  4. None
  1. None
  2. Unbound*
  3. None
  4. None

  1. Unbound except as indicated in the

horizontal section


D. Other 1) Unbound


  1. None

3),4) Environmental operating license required


  1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound*
  3. None
  4. None
  5. None
  1. FINANCIAL SERVICES

Unbound du e to lack of technical feasibility.

Unbound due to lack of technical feasibility.


27


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

(i) Iceland undertakes commitments on financial services in accordance with the “Understanding on Commitments in Financial Services” (the Understanding).

(ii) Market access commitments with respect to modes 1 and 2 are bound in this Schedule to the extent of the obligations in paragraphs 3 and 4 of the

Understanding.


A. Insurance and insurance-related

services

  1. The supply of direct insurance is

reserved for Icelandic insurance undertakings or authorized insurance undertakings from another EEA Member State.


The supply of insurance broker services is reserved for insurance brokers authorized by the Ministry of Commerce or insurance brokers authorized by competent authorities of another EEA Member State.


  1. None
  2. Insurance undertakings not established in an EEA Member State require authorisation

to establish branch offices in Iceland.


Any investor, whether resident or non-resident, who acquires or intends to
acquire a qualifying holding in an insurance undertaking must give advance notice to the Insurance Supervisory Authority. The Authority may refuse the acquisition or the exercise of ownership if it believes that the acquisition will affect the sound functioning of the enterprise.

  1. None
  2. None
  3. Founders of an insurance undertaking must be Icelandic residents or legal entities

registered in Icela nd, citizens of another EEA Member State residing in an EEA Member State or legal entities registered in an EEA Member State.


Branch offices of non-EEA insurance undertakings must be managed by a resident agent.


Insurance brokers must be resident in Iceland or citizens or legal entities of another EEA Member State residing in an EEA Member State.


  1. None

28


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Unbound except as indicated in the

horizontal section.


B. Banking and other financial

services (excluding insurance)

  1. None
  2. None
  3. Credit institutions and undertakings engaged in securities services established in a non-EEA State can establish a branch or a representative office, subject to authorisation by the Ministry of Commerce.

Credit institutions and undertakings engaged in securities services can only be established as companies with limited liability.


Commercial banks and savings banks have exclusive rights to accept deposits and other repayable funds from the public.


Public issue of securities shall be conducted by securities undertakings or other parties authorized to provide such services.

  1. Domestic financial institutions shall

inform the Central Bank of Iceland of the
balances of service providers’ accounts held by non-residents.


  1. None
  2. A founder of a credit institution shall be

a natural or legal person resident in Iceland. The Minister of Commerce can grant exemptions from this requirement. Citizens and legal persons of other EEA Member States are exempted from the residency requirement.


Managers and board members of credit institutions and undertakings engaged in securities services and UCITS shall be resident in Iceland. Citizens of other EEA Member States are exempted from the residency requirement. The Minister of Commerce may grant citizens of non-EEA Member States the same exemptions.


Service providers shall inform the Ministry of Commerce of investments made by non-residents in business enterprises in Iceland and the Central Bank of Iceland of


29


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section.

investments made by non-residents in
securities in Iceland.


  1. None
  1. TOURISM AND TRAVEL RELATED SERVICES

A. Hotels and Restaurants

(including catering)

(CPC 641-643)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Condition of licenses is one year previous residency
  4. Condition of licenses is one year previous residency

B. Travel agencies and tour

operators

(CPC 7471)

  1. None
  2. None

3),4) Deposits or liability insurance to cover loss caused to clients


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None

3),4) Condition of licenses is one year previous residency of the manager



C. Tourist guides services

(CPC 7472)

  1. None
  2. None
  1. None
  2. None

30


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. The right to exercise the profession is reserved for resident authorized tourist guides. Foreign resident guides may be granted temporary license on ad hoc basis.

10. RECREATIONAL, CULTURAL AND SPORTING SERVICES

(other than audiovisual services)


A. Entertainment services

(including theatre, live bands and circus services)

(CPC 9619)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Targeted financial support to specific local, regional or national activities
  4. None

B. News agency services

(CPC 962)

1),2),3) None other than access to
management functions is subject to discretionary authorisations by competent authorities


  1. Condition of nationality and residency for the editor of a paper or magazine. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

31


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


C. Libraries, archives, museums

and other cultural service

(CPC 963)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Targeted financial support to specific local, regional or national activities
  4. None

D. Sporting and other recreational

services

(CPC 964)

  1. None
  2. None

3), 4) Gambling, coin machines and like activities are subject to licensing. Boxing is illegal in Iceland.


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Targeted financial support to specific local, regional or national activities
  4. None

E. Other 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Targeted financial support to specific local, regional or national activities
  4. None

32


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


11. TRANSPORT SERVICES


A. Maritime Transport Services


International transport (freight and

passengers) less cabotage transport

(CPC 7211 and CPC 7212)

  1. None
  2. None
  3. None, except for ships registered in Iceland must be owned by Icelandic citizens or companies constituted under Icelandic

law, or by citizens of another EEA-Member
State.


  1. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None, except for ships registered in Iceland must be owned by Icelandic citizens or companies constituted under Icelandic

law, or by citizens of another EEA-Member
State.


  1. Unbound except as indicated in the horizontal section.

Other Maritime Auxiliary Services The following services

are made available to international maritime transport suppliers on reasonable and non- discriminatory terms and conditions:


  1. Pilotage
    1. Towage and Tug

Assistance

  1. Provisioning, Fuelling and

33


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Watering

  1. Garbage Collection and Ballast; Waste Disposal
  2. Port Captain’s

Services

  1. Navigation Aids
  2. Emergency Repair

Facilities

  1. Anchorage
    1. Other Shore-based Operational Services Essential to Ships Operations,

Including

Communications, Water and Electical Suppliers


Pilotage 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

Towing and Tug Assistance 1) None


  1. None
  1. None
  2. None

34


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Ships registered in Iceland must be

owned by Icelandic citizens or companies constituted under Icelandic law, or by citizens of another EEA-Member State.


  1. Unbound except as indicated in the horizontal section.
  1. Ships registered in Iceland must be

owned by Icelandic citizens or companies constituted under Icelandic law, or by citizens of another EEA-Member State.


  1. Unbound except as indicated in the horizontal section.

Provisioning, Fuelling and

Watering

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

Garbage Collection and Ballast;

Waste Disposal

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

Port Captain’s Services 1) None


  1. None
  1. None
  2. None

35


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indic ated in the horizontal section.
  1. None
  2. Unbound except as indicated in the horizontal section.

Navigation Aids 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

Emergency Repair Facilities 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

Anchorage 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

36


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


Other Shore-based Operational

Services Essential to Ships Operations, Including Communications, Water and Electrical Suppliers.

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section.

C. Air Transport Servic es


Maintenance and repair of aircraft and parts thereof


  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Unbound*
  2. None
  3. None
  4. None

Sales and marketing 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. For distribution through CRS of air

transport services provided by CRS parent carrier: unbound


  1. None
  2. For distribution through CRS of air transport services provided by CRS parent carrier: unbound

Unbound due to lack of technical feasibility.


37


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None

Computer Reservations System 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. For obligations of parent or participating

carriers in respect of a CRS controlled by an
air carrier of one or more third countries:
unbound


  1. None
  2. For obligations of parent or participating carriers in respect of a CRS controlled by an air carrier of one or more third countries: unbound
  3. None

38


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Road Transport Services


  1. Passenger transportation

(CPC 7121+7122)

  1. None
  2. None

3), 4) Authorisation required for commercial land transport services. Numerical quotas
may be imposed as well as exclusive licenses for certain areas or routes.


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

  1. Freight transportation

(CPC 7123)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

  1. Rental of commercial vehicles

with operator

(CPC 7124)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

39


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Maintenance and repair of road

transport equipment

(CPC 6112+8867)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

  1. Supporting services for road

transport services

(CPC 744)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

Services auxiliary to all modes of

transport


  1. Storage and warehousing services

(CPC 742)


  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Unbound*
  2. None
  3. None
  4. None

Unbound due to lack of technical feasibility.


40


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Freight transport agency

services

(CPC 748)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

  1. Other

(CPC 749)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

Other Transport Services 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

12. OTHER SERVICES NOT INCLUDED ELSEWHERE


Washing, cleaning and dyeing 1) None 1) None


41


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


services

(CPC 9701) 2) None


  1. None
    1. Unbound except as indicated in the horizontal section

  1. None
  2. None
  3. Unbound except as indicated in the horizontal section

Funeral, cremation and undertaking

services

(CPC 9703)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

APPENDIX 4 TO ANNEX VII


NORWAY - SCHEDULE OF SPECIFIC COMMITMENTS


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Unless otherwise indicated, the classification of service sectors shall be based on the 1991 provisional Central Product Classification of the United Nations

Statistical Office and the ordering shall reflect the services sectoral classification list as used in the GATT document MTN.GNS/W/120 dated 10 July 1991.

The scheduling of specific commitments shall follow the guidelines stated in GATT documents MTN.GNS/W/164 dated 3 September 1993 and

MTN.GNS/W/164/Add. 1 dated 30 November 1993.


  1. HORIZONTAL COMMITMENTS

All sectors: Establishment - General

authorisation procedures for acquisition

3) The managing director and at least half of

the members of the board of directors of several categories of companies, i.a. joint stock companies, must be domiciled in Norway. This does not apply to citizens

of EEA Member States.


As a main rule, in order to be considered

a Norwegian group, the parent company must be a Norwegian company. To some extent also foreign parent companies with Norwegian subsidiaries can be

considered a group. This applies to a wider extent regarding parent companies from EEA Member States than

companies outside the EEA area. A company is to a wider extent permitted to grant credits or pledge security for a

parent company from an EEA Member


2


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

State than for a shareholding company

from other states.


All sectors: Treatment of branches

and agencies

  1. None 3) Treatment accorded to subsidiaries of

third country companies formed in accordance with the law of an EEA Member State and having their registered office, central administration or principal place of business within an EEA Member State may not be extended to branches or agencies established in an EEA Member State by a third-country company


Treatment less favourable may be accorded to subsidiaries of third-country companies formed in accordance with the

law of an EEA Member State having only their registered office in the territory of an EEA Member State unless they show that they possess an effective and continuous link with the economy of one of the EEA Member States



All sectors: Formation of legal

entity - limited liability company, foundation

  1. None 3) The managing director in a joint stock

company, at least half of the founders, of the members of the board of directors, of the corporate assembly and of the committee of representatives must be residents of Norway and have resided

there for the last two years. The Ministry of Industry and Energy may grant


3


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

exemptions from these rules.


All sectors: Subsidies (The issue of

a definition of subsidies remains to be determined in the context of negotiations under Article XV of the GATS)

  1. Unbound
  2. Unbound
  3. None
  4. None
  1. Unbound
  2. Unbound
  3. Eligibility for subsidies may be limited to juridical persons established in Norway. Unbound for research and development subsidies.
  4. Subsidies available to natural persons may be limited to Norwegian citizens

All sectors: Movement of

personnel

4) Unbound, except for the temporary

presence and without requiring compliance with an economic needs test of categories A and B below:


A. Managers and executives, specialists as intra-corporate transferees, provided that the service supplier is the corporation to which these are attached. Temporary

entry, stay and work limited to a two year period.


Executives/managers - persons working in a senior position within a juridical person, who primarily direct the management of the establishment, receiving general supervision or direction

4) Unbound except for measures concerning

the categories of natural persons referred to in the market access column


4


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

principally from the board of directors or

stockholders of the business or their equivalent, including:

- directing the establishment or a department or subdivision of the establishment;

- supervising and controlling the work of other supervisory, professional or managerial employees;

- having the authority personally to hire and fire or recommend hiring, firing

or other personnel actions.


Specialists - persons working within a juridical person who possess uncommon knowledge essential to the establishment's service, research equipment, techniques or management. In assessing such knowledge, account will be taken not only of the knowledge specific to the establishment, but also whether the person has a high level of qualification referring to a type of work or trade requiring specific technical knowledge, including membership in an accredited profession.


B. Business visitors. Temporary entry, stay and work limited to a three month period


Business visitors -


5


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


a) persons who are representatives of a

service supplier and are seeking temporary entry for the purpose of negotiating for the sale of services or entering into agreements to sell services for that service supplier, where those representatives will not

be engaged in making direct sales to the general public or in supplying services themselves.


b) persons working in a senior position, as defined above, within a juridical person, who are responsible for the

setting up in Norway of a commercial presence of a service supplier of a Party when:


- the representatives are not engaged in making direct sales or supplying services, and the service supplier has no other representative, branch or subsidiary in Norway;


- the commitment relates only to the service activity which is the subject of the contract. It does not entitle

to exercise the profession as such.

- All other requirements regarding

entry, stay, wages, working


6


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

conditions and social security

benefits shall continue to apply.


- The service has to be provided within one of the subsectors listed below in the sector column and subject to additional limitations mentioned in the subsector concerned.


Accounting review services

(CPC 86212)


Business tax planning and consulting services

(CPC 86301)


Advertising services

(CPC 871)


Management consulting services

(CPC 865)


Technical testing and analysis services

(CPC 8676)


Travel Agency and Tour operator

services

(CPC 7471)

- Unbound, except for tour managers

(persons whose function is to accompany a tour group of a

minimum of 10 persons, without


7


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

acting as guides in specific locations).


8


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


II. SECTOR-SPECIFIC COMMITMENTS


  1. BUSINESS SERVICES

A. Professional Services


a) Legal services - legal

advice on foreign law

(concerned parts of CPC

861)

  1. None
  2. None
  3. The advocate is personally responsible for his activities. To have an interest (own shares and/or be a member of the board of

the firm) in a firm of Norwegian advocates is only possible when taking active part in the business.


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Foreign advocates can give advice on foreign law and international law after application. Some restrictions on

co-operation with Norwegian advocates as a consequence of legislation on how a firm of Norwegian advocates may be organised.


  1. Unbound except as indicated in the horizontal section. As for 3), but no restrictions on advice on a strictly occasional basis.

b) Accounting, auditing and

bookkeeping services

(CPC 862)


- Auditing services by 1) Unbound 1) Unbound


9


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


registered and licensed

  1. 2) None
    1. None
      1. Unbound except as indicated in the horizontal section

  1. None
  2. Public certification required based on Norwegian exam and 2 years experience in Norway. Audit reports must be drafted in Norwegian Permanent residence in Norway required.
  3. Unbound except as indicated in the horizontal section. As 3.

- Accounting and

bookkeeping services

  1. Accounting shall take place in Norway.

The King may decide that accounting takes place abroad.


  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. For authorised accountants, permanent residence in Norway required, and a minimum of 2 years practice in Norway during the 5 preceding years.

c) Taxation services

(CPC 863)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the

10


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section horizontal section


d) Architectural services

(CPC 8671)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

e) Engineering services

(CPC 8672)


- Advisory and consultative engineering, engineering design services etc.)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Integrated engineering

services

(CPC 8673)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

g) Urban planning and

landscape architectural

  1. None 1) None

11


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


services

(CPC 8674)

  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound except as indicated in the horizontal section

h) Medical and dental

services

(CPC 9312)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Must speak Norwegian and have passed certain national exams in different areas. Foreign exams giving equivalent competence may be recognised.
  4. Unbound except as indicated in the horizontal section. As 3.

  1. Veterinary services

(CPC 932)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Foreign exams giving equivalent competence may be recognised.

  1. Deliveries and related

services, nursing services,

  1. None 1) None

12


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


physiotherapeutic and

para-medical services

(CPC 93191)

  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound except as indicated in the horizontal section. Must speak Norwegian and have passed certain national exams in different areas. Foreign exams giving equivalent competence may be recognised.

B. Computer and Related

Services


a) Consultancy services

related to the installation of computer hardware

(CPC 841)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

b) Software implementation

services

(CPC 842)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

13


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


c) Data processing services

(CPC 843)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

d) Data base services

(CPC 844)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

e) Maintenance and repair

services for office

equipment including computers and other computer services

(CPC 845, CPC 849)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

C. Research and Development

Services


14


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


a) R&D services on natural

sciences and engineering

(CPC 851)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

b) R&D services on social

sciences and humanities

(CPC 852)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

c) Interdisciplinary R&D

services

(CPC 853)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

D. Real Estate Services


b) Real Estate Services on a

fee or contract basis


15


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

(CPC 822)


- Real estate agency 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Upon request, education/examination from abroad may be accepted.

- Real estate agent 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Upon request, education/examination from abroad may be accepted.

E. Rental/Leasing Services

without Operators


a), b), c) Relating to ships,

aircraft, other transport equipment

(CPC 83102, CPC 83103,

  1. None
  2. None
  1. None
  2. None

16


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


CPC 83104, CPC 83105) 3) None other than: to be registered in the

aircraft register of Norway, the aircraft must be owned either by Norwegian natural

persons or by Norwegian juridical persons


  1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound except as indicated in the horizontal section

c) Car-hiring

(CPC 83101)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

d) Non-transport:


- computers, construction/demolition

(CPC 83107, CPC 83108)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Other Business Services

a) Advertising services

(CPC 871)

  1. None
  2. None
  1. None
  2. None

17


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the hor izontal section
  1. None
  2. Unbound except as indicated in the horizontal section

b) Market research and

public opinion polling services

(CPC 864)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

c), d) Management and

administrative services

(including management, consultancy)

(CPC 865, CPC 866)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

e) Technical testing and

analysis services

(CPC 8676)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the

18


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section horizontal section


f), g) Advisory and consulting

services related to agriculture, forestry and fishing

(concerned parts of CPC

88)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Advisory and consulting

services related to

manufacturing

(CPC 884, CPC 885)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

k) Placement and supply

services of personnel


- Labour recruitment

and provision of personnel (nationals and residents with work permit)

(concerned parts of

(CPC 872)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

19


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


- Executive search

services

(CPC 87201)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Investigation and security

activities

(CPC 873)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. The manager must be an EEA-citizen
  4. Unbound except as indicated in the horizontal section. As 3.

m) Related scientific and

technical consulting

services (concerned parts of CPC 8675 not relating to offshore activities)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

n) Maintenance and repair of

equipment (not including maritime vessels, aircraft or other transport

  1. None
  2. None
  1. None
  2. None

20


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


equipment)

(CPC 633, concerned parts of 88)


o) Building-cleaning services

(CPC 874)

  1. None
  2. Unbound except as indicated in the horizontal section
  3. Unbound*
  4. None
  5. None
  6. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound except as indicated in the horizontal section
  3. Unbound*
  4. None
  5. None
  6. Unbound except as indicated in the horizontal section

p) Photographic services

(CPC 875)


q) Packaging services

(CPC 876)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  5. Unbound*
  6. None
  7. None
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  5. Unbound*
  6. None
  7. None

* Unbound due to lack of technical feasibility.

* Unbound due to lack of technical feasibility.


21


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound except as indicated in the

horizontal section



  1. Printing and publishing

(parts of CPC 88)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Other

- Exhibition

management services

(parts of CPC 87909)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

- Interior design

(concerned parts of

CPC 87907)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the

22


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section horizontal section


  1. COMMUNICATION

SERVICES


B. Courier Services

(CPC 7512)

  1. None
  2. None
  3. No limitations except as specified for transportation services
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

2C TELECOMMUNICATIONS

SERVICES


  1. Voice telephony
  2. Packet-switched data transmission services
  3. Circuit-switched data transmission
  4. Telex services
  5. Telegraph services
  1. None
  2. None
  3. None
  4. Unbound except as indicated in horizontal commitments
  1. None
  2. None
  3. None
  4. Unbound except as indicated in horizontal commitments

23


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Facsimile services
  2. Leased circuit services o. Other -

Mobile and personal communications services and systems


Value-added services (excludes

voice telephony, telegraph and telex, packet-and circuit-switched, mobile radio, paging and satellite service)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. CONSTRUCTION AND

RELATED ENGINEERING SERVICES


A. General construction work for

buildings

(CPC 512)


B. General construction work for

civil engineering

(CPC 513)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the

24


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section horizontal section. A building contractor and

the supervisor in charge of the work must have lived in Norway for at least one year and continue to be a resident in Norway. Exceptions are granted under special

circumstances. If the contractor moves from Norway, the applicant will not be approved before residency is resumed.


C. Installation and Assembly

Work

(CPC 514, CPC 516)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. For electrical work, plumbing and water sanitation, foreign

exams giving equivalent competence may be recognised on a case by case basis.



D. Building completion and

finishing work

(CPC 517)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. A building contractor and the supervisor in charge of the work must

have lived in Norway for at least one year


25


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

and continue to be a resident in Norway.

Exceptions are granted under special circumstances. If the contractor moves from Norway, the applicant will not be approved before residency is resumed.


E. Other


- Pre-erection work at construction sites

(CPC 511)

- Special trade construction work

(CPC 515)

- Renting services relating to equipment for construction/demolition of buildings/civil engineering works, with operator

(CPC 518)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. A building contractor and the supervisor in charge of the work must

have lived in Norway for at least one year and continue to be a resident in Norway. Exceptions are granted under special
circumstances. If the contractor moves from Norway, the applicant will not be approved before residency is resumed.



  1. DISTRIBUTION

SERVICES


B. Wholesale Trade Services

(Import and trade in alcohol, arms, pharmaceuticals, fish and grain exempted)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

26


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound except as indicated in the

horizontal section



C. Retailing Services

(Import and trade in pharmaceutical products, alcohol and arms exempted)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. 2 years prior residency in Norway required for the manager of the branch of a foreign company and for the majority of the board members of a foreign controlled company
  4. Unbound except as indicated in the horizontal section. 2 years prior residency in Norway required for the manager of the branch of a foreign company.

D. Franchising 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

27


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. EDUCATIONAL

SERVICES


Educational services leading to the

conferring of State recognised exams and/or degrees


- Primary and lower secondary education services


- Upper secondary education services


Higher education services


Adult education

  1. As 3
  2. None
  3. Primary and secondary education are public service functions. Authorisation may be given to foundations and other legal entities to offer additional parallel or specialised education on a commercial or

non-commercial basis. Financial assistance to educational institutions or to students only

available for studies at certified establishments.


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Teaching qualifications from abroad may be recognised, and an exam must be passed.

Educational services not leading to

the conferring of State recognised exams and/or degrees

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

28


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. ENVIRONMENTAL

SERVICES


These commitments do not include public service functions whether owned and operated or contracted out by local, regional or central government.


A. Sewage Services

(CPC 9401)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

B. Refuse Disposal Services

(CPC 9402)

  1. Unbound
  2. None
  3. For some categories of waste there exists

a monopoly situation


  1. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

C. Sanitation and Similar Services

(CPC 9403)

  1. Unbound
  2. None
  3. None
  1. Unbound
  2. None
  3. None

29


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound except as indicated in the

horizontal section



D. Other


- Noise abatement services

(CPC 9405)


- Nature and landscape protection services

(CPC 9406)


- Other environmental protection services

(CPC 9409)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

- Cleaning services of exhaust

gases

(CPC 9404)

  1. Unbound
  2. None
  3. Government owned monopoly for

control services of exhaust-gas from cars and trucks. Such services must be offered on a non-profit basis.


  1. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. FINANCIAL SERVICES

30


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Norway undertakes commitments on financial services in accordance with the “Understanding on Commitments in Financial Services” (the

Understanding).

  1. The market access commitments in respect of modes (1) and (2) apply to the transactions indicated in paragraphs B.3 and B.4 of the market access section

of the Understanding respectively.

  1. The restrictions and limitations listed in the schedule under mode (1) apply to regulatory measures directed towards non-resident financial service suppliers established outside the European Economic Area. The limitations listed in the schedule under mode (2) apply to regulatory measures directed towards

financial service consumers residing in Norway. iv. The following restrictions and limitations apply:


A. Insurance and insurance

related services

  1. In addition to the services listed in

paragraph B.3 (a) of the Understanding, non- resident insurance companies may supply insurance to offshore exploration activities or insurance contracts regarding domestic companies an activity of at least 10 man-
years or annual sales of at least NOK 50
million.


Non-resident insurance companies must supply the services listed above and in B.3.a of the Understanding through an insurance broker authorised in Norway.


  1. None.
  2. No single or coordinated group of investors may acquire or hold more than 10 per cent of the share capital in a Norwegian insurance company. The Ministry of Finance may in special circumstances make exemptions from these limitations on single
  1. None.
  2. None.
  3. In Norwegian insurance companies, including subsidiaries of foreign insurance companies, the manager, at least half the members of the board of directors and half

the members of the corporate assembly must
be permanent residents of Norway. This requirement does not apply to citizens of a state within the European Economic Area when residing in such state. The Ministry of Trade and Industry may grant exemptions from these rules.


  1. Unbound except as indicated in the horizontal section.

31


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

investor ownership.


Notwithstanding the foregoing, foreign insurance companies may establish partly or wholly owned subsidiaries in Norway. The other owners of such partly owned subsidiaries must be foreign or Norwegian financial institutions.


For subsidiaries or branches of insurance companies not incorporated within the European Economic Area, a separation requirement applies between life insurance, non- life insurance and credit risk insurance.


Insurance companies incorporated in Norway must be organised as joint stock companies or mutual insurance companies. Insurance brokerage firms incorporated in Norway must be organised as joint stock companies.


  1. Unbound except as indicated in the horizontal section.

B. Banking and other financial

services (excluding insurance)

  1. None.
  2. None.
  3. No single or coordinated group of investors may acquire or hold more than 10
  1. None.
  2. None.
  3. In Norwegian commercial banks, financing undertakings, securities firms and

32


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


per cent of the share capital of commercial

banks or financing undertakings, or more than 10 per cent of the equity certificates of

savings banks. The Ministry of Finance may in special circumstances make exemptions from these limitations on single investor ownership in such institutions.


Notwithstanding the foregoing, foreign banks and financing undertakings may establish partly or wholly owned subsidiaries in Norway. The other owners of such partly owned subsidiaries must be banks or

financial institutions respectively.


Registration of securities, as stated in the act relating to the Norwegian Securities Registry regulating the book-entry

registration system for paperless securities, is subject to a monopoly


Commercial banks, securities firms and management companies for collective investment funds incorporated in Norway must be organised as joint stock companies.


Branches in Norway of banks, securities firms and management companies for collective investment funds incorporated outside the European Economic Area cannot be account-operators in the Norwegian

management companies for collective
investment funds, including subsidiaries of such foreign institutions, the manager, at least half the members of the board of directors and half the members of the corporate assembly must be permanent residents of Norway. This requirement does not apply to citizens of a state within the European Economic Area when residing in such state. The Ministry of Trade and Industry may grant exemptions from these rules.


In savings banks and financing undertakings which are not organised as joint stock companies, the members of
decision-making bodies must be citizens of states within the European Economic Area
and permanently residing in such states. The Ministry of Finance may grant exemptions from these rules.


  1. Unbound except as indicated in the horizontal section.

33


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Securities Registry.


  1. Unbound except as indic ated in the horizontal section.
  2. TOURISM AND TRAVEL

RELATED SERVICES


A. Hotels and Restaurants


Hotels, camping sites and other

commercial accommodations,

restaurants, cafes, pubs, bars

(CPC 641,CPC 642, CPC 643)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

B. Travel Agencies and Tour

Operators Services

(CPC 7471)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

C. Tourist Guides Services

(CPC 7472)

  1. None 1) None

34


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound except as indicated in the horizontal section

10. RECREATIONAL,

CULTURAL AND

SPORTING SERVICES


B. News Agency Services

(CPC 962)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

11. TRANSPORT SERVICES


A) Maritime Transport


International transport (freight and passengers)

(CPC 7211 and 7212 less cabotage transport (1))

  1. None
  2. None
  3. (a) Ships on the Norwegian Ordinary Ship Register (NOR). Ships have to be owned by Norwegian citizens or
  1. None
  2. None
  3. (a) NOR: When the ship-owning company is a limited liability company, it must be headquartered

35


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


by a Norwegian company where

Norwegian citizens own at least

60 per cent of the capital. Exemptions from the 60 per cent rule may be granted.


(b) Ships on the Norwegian International Ship Register (NIS): None


(c) Other forms of commercial presence (2): None


  1. (a) Ships' crew NOR: Unbound except as indicated in the horizontal

section.


(b) Ships' crew NIS: Unbound except as indicated in the horizontal section.


(c) Shore personnel: Unbound except as indicated in the horizontal section.

in Norway. The majority of the

members of the board, including the chairman, must be Norwegian

citizens resident in Norway, having resided in Norway the preceding two years. Support scheme for parts of the NOR-fleet.


(b) NIS: Ships with more than 40 per cent foreign ownership must be operated by a Norwegian ship- owning company with head office in Norway, or by Norwegian management company. If the ship is registered directly in the NIS by a foreign company, a Norwegian representative is required.


(c) Other forms of commercial presence (2): None


4) (a) NOR: None


(b) NIS: None, except for the captain who must be a Norwegian citizen. Exemptions from this rule may be granted.


(c) Shore personnel: None



Cabotage transport (1) Not included in this offer.


36


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Maritime auxiliary services:


- Maritime cargo handling

services (3)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

- Storage and warehousing

services (CPC 742);

customs clearance services

(4); container station and depot services (5)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None
  4. None

- Maritime agency services

(6); freight forwarding services (7)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

- Other supporting auxiliary

transport services (8)

  1. None 1) None

37


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None

Auxiliary services as required by

maritime transport operators:

The following services
are made available to international maritime transport suppliers on reasonable and non- discriminatory terms and conditions:


  1. Pilotage
  2. Towing and tug

assistance

  1. Provisioning, fuelling, watering
  2. Garbage collecting, ballast waste disposal
  3. Port Captain's services
  4. Navigation aids
  5. Emergency repair facilities
  6. Anchorage
  7. Other shore-based operational services essential to ship

38


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

operations, including

communications, water and electrical suppliers.


- international towage

(CPC 7214)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

- classification societies


Commercial services 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal sectio n
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

- classification societies


Statutory services for Norwegian

flag vessels

  1. Unbound
  2. Unbound
  3. Unbound
  1. Unbound
  2. Unbound
  3. Unbound

39


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound except as indicated in the

horizontal section



  1. Air Transport Services

- Computer reservations

systems (CRS) services

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound for obligations of parent or

participating carriers in respect of a CRS controlled by an air carrier of one or more third countries


  1. None
  2. Unbound for obligations of parent or participating carriers in respect of a CRS controlled by an air carrier of one or more third countries
  3. Unbound except as indicated in the horizontal section

- Selling and marketing of

air transport services

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound for distribution through CRS

of air transport services provided by CRS
parent carrier


  1. None
  2. Unbound for distribution through CRS of air transport services provided by CRS parent carrier

40


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments



- Aircraft repair and maintenance services


  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound except as indicated in the

horizontal section


  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

E. Rail Transport Services


c) Pushing and towing

services

(CPC 7113)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

d) Maintenance and repair of rail transport equipment

(CPC 8868**)

  1. Unbound*
  2. None
  1. Unbound*
  2. None

* Unbound due to lack of technical feasibility.

** Service specified constitutes only a part of the total range of activities covered by the CPC concordance.


41


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound except as indicated in the horizontal section

e) Supporting services for

rail transport services

(CPC 743)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Road Transport Services

a), b) Passenger and freight

transportation

(CPC 7121, CPC

7122, CPC 7123; not

including cabotage)

  1. Unbound
  2. None
  3. Passenger transportation shuttle services and other regular trips require establishment, economic needs test is based on traffic criterium
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. Requirement on established entities to use vehicles with national registration
  4. Unbound except as indicated in the horizontal section

e) Supporting services for

road transport services

(CPC 744)

  1. Unbound
  2. None
  1. Unbound
  2. None

42


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound except as indicated in the horizontal section

H. Services Auxiliary to All

Modes of Transport


a) Cargo Handling services

(CPC 741)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

b) Storage and warehouse

services

(CPC 742)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None
  4. None

c) Freight transport agency

services

(CPC 748)

  1. None
  2. None
  1. None
  2. None

43


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None

d) Others

(CPC 749)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

44


ATTACHMENT


NOTES TO MARITIME TRANSPORT


"Reasonable and non- discriminatory terms and conditions" means, for the purpose of multimodal transport operations, the ability of the multimodal

transport operator to arrange for the conveyance of its merchandise on a timely basis, including priority over other merchandise which has entered the port at a

later date. A "multimodal transport operator" means the person on whose behalf the bill of lading/multimodal transport document, or any other document evidencing a contract of multimodal carriage of goods, is issued and who is responsible for the carriage of goods pursuant to the contract of carriage.


  1. "Cabotage" is defined as maritime transport of goods and passengers between ports in Norway, including locations on the continental shelf where petroleum is explored or produced.
  2. "Other forms of commercial presence for the supply of international maritime transport services" means the ability for international maritime transport service suppliers of the other members to undertake locally all activities which are necessary for the supply to their customers of a partially or fully integrated transport service, within which the maritime transport constitutes a substantial element. (This commitment shall however not be construed as limiting in any manner the commitments undertaken under the cross-border mode of delivery).

These activities include, but are not limited to:


(a) marketing and sales of maritime transport and related services through direct contact with customers, from quotation to invoicing, these services being those operated or offered by the service supplier itself or by service suppliers with which the service seller has established standing business arrangements;


(b) the acquisition, on their own account or on behalf of their customers (and the resale to their customers) of any transport and related services, including inward transport services by any mode, particularly inland waterways, road and rail, necessary for the supply of the integrated service;


(c) the preparation of documentation concerning transport documents, customs documents, or other documents related to the origin and character

of the goods transported;


(d) the provision of business information by any means, including computerised information systems and electronic data interchange (subject to

the provisions of Annex IX);


(e) the setting of any business arrangements (including participation in the stock of a company) and the appointment of personnel recruited locally

(or, in the case of foreign personnel, subject to the horizontal commitment on movement of personnel) with any locally established shipping agency;


45


(f) acting on behalf of the companies, organising the call of the ship or taking over cargoes when required.


  1. "Maritime cargo handling services" means activities exercised by stevedore companies, including terminal operators, but not including the direct activities of dockers, when this workforce is organised independently of the stevedoring or terminal operator companies. The activities covered include the organisation and supervision of:

- the loading/discharging of cargo to/from a ship;

- the lashing/unlashing of cargo;

- the reception/delivery and safekeeping of cargoes before shipment or after discharge.


  1. "Customs clearance services" (alternatively "customs house brokers' services") means activities consisting in carrying out on behalf of another party customs formalities concerning import, export or through transport of cargoes, whether this service is the main activity of the service provider or a usual complement of its main activity.
  2. "Container statio n and depot services" means activities consisting in storing containers, whether in a port area or inland, with a view to their stuffing/stripping, repairing, and making them available for shipments.
  3. "Maritime agency services" means the activities consisting in representing, within a given geographic area, as an agent the business interests of one or more shipping lines or shipping companies, for the following purposes:

- marketing and sales of maritime transport and related services, from quotation to invoicing, and issuance of bills of lading on behalf of the companies; acquisition and resale of the necessary related services, preparation of documentation, and provision of business information;


- acting on behalf of the companies organising the call of the ship or taking over cargoes when required.


  1. "Freight forwarding services" means the activity consisting of organising and monitoring shipment operations on behalf of shippers, through the acquisition of transport and related services, preparation of documentation and provision of business information.
  2. "Other supporting and auxiliary transport services" means freight brokerage services; bill auditing and freight rate information services; transportation document preparation services; packing and crating and unpacking and de-crating services; freight inspection, weighing and sampling services; and freight receiving and acceptance services (including local pick-up and delivery).

APPENDIX 4 TO ANNEX VII


NORWAY - SCHEDULE OF SPECIFIC COMMITMENTS


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Unless otherwise indicated, the classification of service sectors shall be based on the 1991 provisional Central Product Classification of the United Nations

Statistical Office and the ordering shall reflect the services sectoral classification list as used in the GATT document MTN.GNS/W/120 dated 10 July 1991.

The scheduling of specific commitments shall follow the guidelines stated in GATT documents MTN.GNS/W/164 dated 3 September 1993 and

MTN.GNS/W/164/Add. 1 dated 30 November 1993.


  1. HORIZONTAL COMMITMENTS

All sectors: Establishment - General

authorisation procedures for acquisition

3) The managing director and at least half of

the members of the board of directors of several categories of companies, i.a. joint stock companies, must be domiciled in Norway. This does not apply to citizens

of EEA Member States.


As a main rule, in order to be considered

a Norwegian group, the parent company must be a Norwegian company. To some extent also foreign parent companies with Norwegian subsidiaries can be

considered a group. This applies to a wider extent regarding parent companies from EEA Member States than

companies outside the EEA area. A company is to a wider extent permitted to grant credits or pledge security for a

parent company from an EEA Member


2


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

State than for a shareholding company

from other states.


All sectors: Treatment of branches

and agencies

  1. None 3) Treatment accorded to subsidiaries of

third country companies formed in accordance with the law of an EEA Member State and having their registered office, central administration or principal place of business within an EEA Member State may not be extended to branches or agencies established in an EEA Member State by a third-country company


Treatment less favourable may be accorded to subsidiaries of third-country companies formed in accordance with the

law of an EEA Member State having only their registered office in the territory of an EEA Member State unless they show that they possess an effective and continuous link with the economy of one of the EEA Member States



All sectors: Formation of legal

entity - limited liability company, foundation

  1. None 3) The managing director in a joint stock

company, at least half of the founders, of the members of the board of directors, of the corporate assembly and of the committee of representatives must be residents of Norway and have resided

there for the last two years. The Ministry of Industry and Energy may grant


3


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

exemptions from these rules.


All sectors: Subsidies (The issue of

a definition of subsidies remains to be determined in the context of negotiations under Article XV of the GATS)

  1. Unbound
  2. Unbound
  3. None
  4. None
  1. Unbound
  2. Unbound
  3. Eligibility for subsidies may be limited to juridical persons established in Norway. Unbound for research and development subsidies.
  4. Subsidies available to natural persons may be limited to Norwegian citizens

All sectors: Movement of

personnel

4) Unbound, except for the temporary

presence and without requiring compliance with an economic needs test of categories A and B below:


A. Managers and executives, specialists as intra-corporate transferees, provided that the service supplier is the corporation to which these are attached. Temporary

entry, stay and work limited to a two year period.


Executives/managers - persons working in a senior position within a juridical person, who primarily direct the management of the establishment, receiving general supervision or direction

4) Unbound except for measures concerning

the categories of natural persons referred to in the market access column


4


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

principally from the board of directors or

stockholders of the business or their equivalent, including:

- directing the establishment or a department or subdivision of the establishment;

- supervising and controlling the work of other supervisory, professional or managerial employees;

- having the authority personally to hire and fire or recommend hiring, firing

or other personnel actions.


Specialists - persons working within a juridical person who possess uncommon knowledge essential to the establishment's service, research equipment, techniques or management. In assessing such knowledge, account will be taken not only of the knowledge specific to the establishment, but also whether the person has a high level of qualification referring to a type of work or trade requiring specific technical knowledge, including membership in an accredited profession.


B. Business visitors. Temporary entry, stay and work limited to a three month period


Business visitors -


5


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


a) persons who are representatives of a

service supplier and are seeking temporary entry for the purpose of negotiating for the sale of services or entering into agreements to sell services for that service supplier, where those representatives will not

be engaged in making direct sales to the general public or in supplying services themselves.


b) persons working in a senior position, as defined above, within a juridical person, who are responsible for the

setting up in Norway of a commercial presence of a service supplier of a Party when:


- the representatives are not engaged in making direct sales or supplying services, and the service supplier has no other representative, branch or subsidiary in Norway;


- the commitment relates only to the service activity which is the subject of the contract. It does not entitle

to exercise the profession as such.

- All other requirements regarding

entry, stay, wages, working


6


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

conditions and social security

benefits shall continue to apply.


- The service has to be provided within one of the subsectors listed below in the sector column and subject to additional limitations mentioned in the subsector concerned.


Accounting review services

(CPC 86212)


Business tax planning and consulting services

(CPC 86301)


Advertising services

(CPC 871)


Management consulting services

(CPC 865)


Technical testing and analysis services

(CPC 8676)


Travel Agency and Tour operator

services

(CPC 7471)

- Unbound, except for tour managers

(persons whose function is to accompany a tour group of a

minimum of 10 persons, without


7


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

acting as guides in specific locations).


8


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


II. SECTOR-SPECIFIC COMMITMENTS


  1. BUSINESS SERVICES

A. Professional Services


a) Legal services - legal

advice on foreign law

(concerned parts of CPC

861)

  1. None
  2. None
  3. The advocate is personally responsible for his activities. To have an interest (own shares and/or be a member of the board of

the firm) in a firm of Norwegian advocates is only possible when taking active part in the business.


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Foreign advocates can give advice on foreign law and international law after application. Some restrictions on

co-operation with Norwegian advocates as a consequence of legislation on how a firm of Norwegian advocates may be organised.


  1. Unbound except as indicated in the horizontal section. As for 3), but no restrictions on advice on a strictly occasional basis.

b) Accounting, auditing and

bookkeeping services

(CPC 862)


- Auditing services by 1) Unbound 1) Unbound


9


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


registered and licensed

  1. 2) None
    1. None
      1. Unbound except as indicated in the horizontal section

  1. None
  2. Public certification required based on Norwegian exam and 2 years experience in Norway. Audit reports must be drafted in Norwegian Permanent residence in Norway required.
  3. Unbound except as indicated in the horizontal section. As 3.

- Accounting and

bookkeeping services

  1. Accounting shall take place in Norway.

The King may decide that accounting takes place abroad.


  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. For authorised accountants, permanent residence in Norway required, and a minimum of 2 years practice in Norway during the 5 preceding years.

c) Taxation services

(CPC 863)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the

10


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section horizontal section


d) Architectural services

(CPC 8671)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

e) Engineering services

(CPC 8672)


- Advisory and consultative engineering, engineering design services etc.)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Integrated engineering

services

(CPC 8673)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

g) Urban planning and

landscape architectural

  1. None 1) None

11


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


services

(CPC 8674)

  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound except as indicated in the horizontal section

h) Medical and dental

services

(CPC 9312)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Must speak Norwegian and have passed certain national exams in different areas. Foreign exams giving equivalent competence may be recognised.
  4. Unbound except as indicated in the horizontal section. As 3.

  1. Veterinary services

(CPC 932)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Foreign exams giving equivalent competence may be recognised.

  1. Deliveries and related

services, nursing services,

  1. None 1) None

12


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


physiotherapeutic and

para-medical services

(CPC 93191)

  1. None
  2. None
  3. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound except as indicated in the horizontal section. Must speak Norwegian and have passed certain national exams in different areas. Foreign exams giving equivalent competence may be recognised.

B. Computer and Related

Services


a) Consultancy services

related to the installation of computer hardware

(CPC 841)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

b) Software implementation

services

(CPC 842)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

13


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


c) Data processing services

(CPC 843)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

d) Data base services

(CPC 844)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

e) Maintenance and repair

services for office

equipment including computers and other computer services

(CPC 845, CPC 849)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

C. Research and Development

Services


14


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


a) R&D services on natural

sciences and engineering

(CPC 851)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

b) R&D services on social

sciences and humanities

(CPC 852)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

c) Interdisciplinary R&D

services

(CPC 853)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

D. Real Estate Services


b) Real Estate Services on a

fee or contract basis


15


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

(CPC 822)


- Real estate agency 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Upon request, education/examination from abroad may be accepted.

- Real estate agent 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Upon request, education/examination from abroad may be accepted.

E. Rental/Leasing Services

without Operators


a), b), c) Relating to ships,

aircraft, other transport equipment

(CPC 83102, CPC 83103,

  1. None
  2. None
  1. None
  2. None

16


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


CPC 83104, CPC 83105) 3) None other than: to be registered in the

aircraft register of Norway, the aircraft must be owned either by Norwegian natural

persons or by Norwegian juridical persons


  1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound except as indicated in the horizontal section

c) Car-hiring

(CPC 83101)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

d) Non-transport:


- computers, construction/demolition

(CPC 83107, CPC 83108)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Other Business Services

a) Advertising services

(CPC 871)

  1. None
  2. None
  1. None
  2. None

17


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the hor izontal section
  1. None
  2. Unbound except as indicated in the horizontal section

b) Market research and

public opinion polling services

(CPC 864)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

c), d) Management and

administrative services

(including management, consultancy)

(CPC 865, CPC 866)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

e) Technical testing and

analysis services

(CPC 8676)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the

18


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section horizontal section


f), g) Advisory and consulting

services related to agriculture, forestry and fishing

(concerned parts of CPC

88)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Advisory and consulting

services related to

manufacturing

(CPC 884, CPC 885)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

k) Placement and supply

services of personnel


- Labour recruitment

and provision of personnel (nationals and residents with work permit)

(concerned parts of

(CPC 872)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

19


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


- Executive search

services

(CPC 87201)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

  1. Investigation and security

activities

(CPC 873)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. The manager must be an EEA-citizen
  4. Unbound except as indicated in the horizontal section. As 3.

m) Related scientific and

technical consulting

services (concerned parts of CPC 8675 not relating to offshore activities)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

n) Maintenance and repair of

equipment (not including maritime vessels, aircraft or other transport

  1. None
  2. None
  1. None
  2. None

20


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


equipment)

(CPC 633, concerned parts of 88)


o) Building-cleaning services

(CPC 874)

  1. None
  2. Unbound except as indicated in the horizontal section
  3. Unbound*
  4. None
  5. None
  6. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound except as indicated in the horizontal section
  3. Unbound*
  4. None
  5. None
  6. Unbound except as indicated in the horizontal section

p) Photographic services

(CPC 875)


q) Packaging services

(CPC 876)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  5. Unbound*
  6. None
  7. None
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  5. Unbound*
  6. None
  7. None

* Unbound due to lack of technical feasibility.

* Unbound due to lack of technical feasibility.


21


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound except as indicated in the

horizontal section



  1. Printing and publishing

(parts of CPC 88)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Other

- Exhibition

management services

(parts of CPC 87909)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

- Interior design

(concerned parts of

CPC 87907)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the

22


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section horizontal section


  1. COMMUNICATION

SERVICES


B. Courier Services

(CPC 7512)

  1. None
  2. None
  3. No limitations except as specified for transportation services
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

2C TELECOMMUNICATIONS

SERVICES


  1. Voice telephony
  2. Packet-switched data transmission services
  3. Circuit-switched data transmission
  4. Telex services
  5. Telegraph services
  1. None
  2. None
  3. None
  4. Unbound except as indicated in horizontal commitments
  1. None
  2. None
  3. None
  4. Unbound except as indicated in horizontal commitments

23


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Facsimile services
  2. Leased circuit services o. Other -

Mobile and personal communications services and systems


Value-added services (excludes

voice telephony, telegraph and telex, packet-and circuit-switched, mobile radio, paging and satellite service)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. CONSTRUCTION AND

RELATED ENGINEERING SERVICES


A. General construction work for

buildings

(CPC 512)


B. General construction work for

civil engineering

(CPC 513)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the

24


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

horizontal section horizontal section. A building contractor and

the supervisor in charge of the work must have lived in Norway for at least one year and continue to be a resident in Norway. Exceptions are granted under special

circumstances. If the contractor moves from Norway, the applicant will not be approved before residency is resumed.


C. Installation and Assembly

Work

(CPC 514, CPC 516)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. For electrical work, plumbing and water sanitation, foreign

exams giving equivalent competence may be recognised on a case by case basis.



D. Building completion and

finishing work

(CPC 517)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. A building contractor and the supervisor in charge of the work must

have lived in Norway for at least one year


25


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

and continue to be a resident in Norway.

Exceptions are granted under special circumstances. If the contractor moves from Norway, the applicant will not be approved before residency is resumed.


E. Other


- Pre-erection work at construction sites

(CPC 511)

- Special trade construction work

(CPC 515)

- Renting services relating to equipment for construction/demolition of buildings/civil engineering works, with operator

(CPC 518)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. A building contractor and the supervisor in charge of the work must

have lived in Norway for at least one year and continue to be a resident in Norway. Exceptions are granted under special
circumstances. If the contractor moves from Norway, the applicant will not be approved before residency is resumed.



  1. DISTRIBUTION

SERVICES


B. Wholesale Trade Services

(Import and trade in alcohol, arms, pharmaceuticals, fish and grain exempted)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

26


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound except as indicated in the

horizontal section



C. Retailing Services

(Import and trade in pharmaceutical products, alcohol and arms exempted)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. 2 years prior residency in Norway required for the manager of the branch of a foreign company and for the majority of the board members of a foreign controlled company
  4. Unbound except as indicated in the horizontal section. 2 years prior residency in Norway required for the manager of the branch of a foreign company.

D. Franchising 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

27


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. EDUCATIONAL

SERVICES


Educational services leading to the

conferring of State recognised exams and/or degrees


- Primary and lower secondary education services


- Upper secondary education services


Higher education services


Adult education

  1. As 3
  2. None
  3. Primary and secondary education are public service functions. Authorisation may be given to foundations and other legal entities to offer additional parallel or specialised education on a commercial or

non-commercial basis. Financial assistance to educational institutions or to students only

available for studies at certified establishments.


  1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section. Teaching qualifications from abroad may be recognised, and an exam must be passed.

Educational services not leading to

the conferring of State recognised exams and/or degrees

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

28


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. ENVIRONMENTAL

SERVICES


These commitments do not include public service functions whether owned and operated or contracted out by local, regional or central government.


A. Sewage Services

(CPC 9401)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

B. Refuse Disposal Services

(CPC 9402)

  1. Unbound
  2. None
  3. For some categories of waste there exists

a monopoly situation


  1. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

C. Sanitation and Similar Services

(CPC 9403)

  1. Unbound
  2. None
  3. None
  1. Unbound
  2. None
  3. None

29


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound except as indicated in the

horizontal section



D. Other


- Noise abatement services

(CPC 9405)


- Nature and landscape protection services

(CPC 9406)


- Other environmental protection services

(CPC 9409)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

- Cleaning services of exhaust

gases

(CPC 9404)

  1. Unbound
  2. None
  3. Government owned monopoly for

control services of exhaust-gas from cars and trucks. Such services must be offered on a non-profit basis.


  1. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. FINANCIAL SERVICES

30


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Norway undertakes commitments on financial services in accordance with the “Understanding on Commitments in Financial Services” (the

Understanding).

  1. The market access commitments in respect of modes (1) and (2) apply to the transactions indicated in paragraphs B.3 and B.4 of the market access section

of the Understanding respectively.

  1. The restrictions and limitations listed in the schedule under mode (1) apply to regulatory measures directed towards non-resident financial service suppliers established outside the European Economic Area. The limitations listed in the schedule under mode (2) apply to regulatory measures directed towards

financial service consumers residing in Norway. iv. The following restrictions and limitations apply:


A. Insurance and insurance

related services

  1. In addition to the services listed in

paragraph B.3 (a) of the Understanding, non- resident insurance companies may supply insurance to offshore exploration activities or insurance contracts regarding domestic companies an activity of at least 10 man-
years or annual sales of at least NOK 50
million.


Non-resident insurance companies must supply the services listed above and in B.3.a of the Understanding through an insurance broker authorised in Norway.


  1. None.
  2. No single or coordinated group of investors may acquire or hold more than 10 per cent of the share capital in a Norwegian insurance company. The Ministry of Finance may in special circumstances make exemptions from these limitations on single
  1. None.
  2. None.
  3. In Norwegian insurance companies, including subsidiaries of foreign insurance companies, the manager, at least half the members of the board of directors and half

the members of the corporate assembly must
be permanent residents of Norway. This requirement does not apply to citizens of a state within the European Economic Area when residing in such state. The Ministry of Trade and Industry may grant exemptions from these rules.


  1. Unbound except as indicated in the horizontal section.

31


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

investor ownership.


Notwithstanding the foregoing, foreign insurance companies may establish partly or wholly owned subsidiaries in Norway. The other owners of such partly owned subsidiaries must be foreign or Norwegian financial institutions.


For subsidiaries or branches of insurance companies not incorporated within the European Economic Area, a separation requirement applies between life insurance, non- life insurance and credit risk insurance.


Insurance companies incorporated in Norway must be organised as joint stock companies or mutual insurance companies. Insurance brokerage firms incorporated in Norway must be organised as joint stock companies.


  1. Unbound except as indicated in the horizontal section.

B. Banking and other financial

services (excluding insurance)

  1. None.
  2. None.
  3. No single or coordinated group of investors may acquire or hold more than 10
  1. None.
  2. None.
  3. In Norwegian commercial banks, financing undertakings, securities firms and

32


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


per cent of the share capital of commercial

banks or financing undertakings, or more than 10 per cent of the equity certificates of

savings banks. The Ministry of Finance may in special circumstances make exemptions from these limitations on single investor ownership in such institutions.


Notwithstanding the foregoing, foreign banks and financing undertakings may establish partly or wholly owned subsidiaries in Norway. The other owners of such partly owned subsidiaries must be banks or

financial institutions respectively.


Registration of securities, as stated in the act relating to the Norwegian Securities Registry regulating the book-entry

registration system for paperless securities, is subject to a monopoly


Commercial banks, securities firms and management companies for collective investment funds incorporated in Norway must be organised as joint stock companies.


Branches in Norway of banks, securities firms and management companies for collective investment funds incorporated outside the European Economic Area cannot be account-operators in the Norwegian

management companies for collective
investment funds, including subsidiaries of such foreign institutions, the manager, at least half the members of the board of directors and half the members of the corporate assembly must be permanent residents of Norway. This requirement does not apply to citizens of a state within the European Economic Area when residing in such state. The Ministry of Trade and Industry may grant exemptions from these rules.


In savings banks and financing undertakings which are not organised as joint stock companies, the members of
decision-making bodies must be citizens of states within the European Economic Area
and permanently residing in such states. The Ministry of Finance may grant exemptions from these rules.


  1. Unbound except as indicated in the horizontal section.

33


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Securities Registry.


  1. Unbound except as indic ated in the horizontal section.
  2. TOURISM AND TRAVEL

RELATED SERVICES


A. Hotels and Restaurants


Hotels, camping sites and other

commercial accommodations,

restaurants, cafes, pubs, bars

(CPC 641,CPC 642, CPC 643)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

B. Travel Agencies and Tour

Operators Services

(CPC 7471)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

C. Tourist Guides Services

(CPC 7472)

  1. None 1) None

34


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. Unbound except as indicated in the horizontal section

10. RECREATIONAL,

CULTURAL AND

SPORTING SERVICES


B. News Agency Services

(CPC 962)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

11. TRANSPORT SERVICES


A) Maritime Transport


International transport (freight and passengers)

(CPC 7211 and 7212 less cabotage transport (1))

  1. None
  2. None
  3. (a) Ships on the Norwegian Ordinary Ship Register (NOR). Ships have to be owned by Norwegian citizens or
  1. None
  2. None
  3. (a) NOR: When the ship-owning company is a limited liability company, it must be headquartered

35


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


by a Norwegian company where

Norwegian citizens own at least

60 per cent of the capital. Exemptions from the 60 per cent rule may be granted.


(b) Ships on the Norwegian International Ship Register (NIS): None


(c) Other forms of commercial presence (2): None


  1. (a) Ships' crew NOR: Unbound except as indicated in the horizontal

section.


(b) Ships' crew NIS: Unbound except as indicated in the horizontal section.


(c) Shore personnel: Unbound except as indicated in the horizontal section.

in Norway. The majority of the

members of the board, including the chairman, must be Norwegian

citizens resident in Norway, having resided in Norway the preceding two years. Support scheme for parts of the NOR-fleet.


(b) NIS: Ships with more than 40 per cent foreign ownership must be operated by a Norwegian ship- owning company with head office in Norway, or by Norwegian management company. If the ship is registered directly in the NIS by a foreign company, a Norwegian representative is required.


(c) Other forms of commercial presence (2): None


4) (a) NOR: None


(b) NIS: None, except for the captain who must be a Norwegian citizen. Exemptions from this rule may be granted.


(c) Shore personnel: None



Cabotage transport (1) Not included in this offer.


36


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Maritime auxiliary services:


- Maritime cargo handling

services (3)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

- Storage and warehousing

services (CPC 742);

customs clearance services

(4); container station and depot services (5)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None
  4. None

- Maritime agency services

(6); freight forwarding services (7)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

- Other supporting auxiliary

transport services (8)

  1. None 1) None

37


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
  2. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None

Auxiliary services as required by

maritime transport operators:

The following services
are made available to international maritime transport suppliers on reasonable and non- discriminatory terms and conditions:


  1. Pilotage
  2. Towing and tug

assistance

  1. Provisioning, fuelling, watering
  2. Garbage collecting, ballast waste disposal
  3. Port Captain's services
  4. Navigation aids
  5. Emergency repair facilities
  6. Anchorage
  7. Other shore-based operational services essential to ship

38


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

operations, including

communications, water and electrical suppliers.


- international towage

(CPC 7214)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

- classification societies


Commercial services 1) None


  1. None
  2. None
    1. Unbound except as indicated in the horizontal sectio n
  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

- classification societies


Statutory services for Norwegian

flag vessels

  1. Unbound
  2. Unbound
  3. Unbound
  1. Unbound
  2. Unbound
  3. Unbound

39


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in the

horizontal section

  1. Unbound except as indicated in the

horizontal section



  1. Air Transport Services

- Computer reservations

systems (CRS) services

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound for obligations of parent or

participating carriers in respect of a CRS controlled by an air carrier of one or more third countries


  1. None
  2. Unbound for obligations of parent or participating carriers in respect of a CRS controlled by an air carrier of one or more third countries
  3. Unbound except as indicated in the horizontal section

- Selling and marketing of

air transport services

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound for distribution through CRS

of air transport services provided by CRS
parent carrier


  1. None
  2. Unbound for distribution through CRS of air transport services provided by CRS parent carrier

40


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments



- Aircraft repair and maintenance services


  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound except as indicated in the

horizontal section


  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

E. Rail Transport Services


c) Pushing and towing

services

(CPC 7113)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section

d) Maintenance and repair of rail transport equipment

(CPC 8868**)

  1. Unbound*
  2. None
  1. Unbound*
  2. None

* Unbound due to lack of technical feasibility.

** Service specified constitutes only a part of the total range of activities covered by the CPC concordance.


41


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound except as indicated in the horizontal section

e) Supporting services for

rail transport services

(CPC 743)

  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Road Transport Services

a), b) Passenger and freight

transportation

(CPC 7121, CPC

7122, CPC 7123; not

including cabotage)

  1. Unbound
  2. None
  3. Passenger transportation shuttle services and other regular trips require establishment, economic needs test is based on traffic criterium
  4. Unbound except as indicated in the horizontal section
  1. Unbound
  2. None
  3. Requirement on established entities to use vehicles with national registration
  4. Unbound except as indicated in the horizontal section

e) Supporting services for

road transport services

(CPC 744)

  1. Unbound
  2. None
  1. Unbound
  2. None

42


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. Unbound except as indicated in the horizontal section

H. Services Auxiliary to All

Modes of Transport


a) Cargo Handling services

(CPC 741)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

b) Storage and warehouse

services

(CPC 742)

  1. Unbound*
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. Unbound*
  2. None
  3. None
  4. None

c) Freight transport agency

services

(CPC 748)

  1. None
  2. None
  1. None
  2. None

43


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in the horizontal section
  1. None
  2. None

d) Others

(CPC 749)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in the horizontal section
  1. None
  2. None
  3. None
  4. None

44


ATTACHMENT


NOTES TO MARITIME TRANSPORT


"Reasonable and non- discriminatory terms and conditions" means, for the purpose of multimodal transport operations, the ability of the multimodal

transport operator to arrange for the conveyance of its merchandise on a timely basis, including priority over other merchandise which has entered the port at a

later date. A "multimodal transport operator" means the person on whose behalf the bill of lading/multimodal transport document, or any other document evidencing a contract of multimodal carriage of goods, is issued and who is responsible for the carriage of goods pursuant to the contract of carriage.


  1. "Cabotage" is defined as maritime transport of goods and passengers between ports in Norway, including locations on the continental shelf where petroleum is explored or produced.
  2. "Other forms of commercial presence for the supply of international maritime transport services" means the ability for international maritime transport service suppliers of the other members to undertake locally all activities which are necessary for the supply to their customers of a partially or fully integrated transport service, within which the maritime transport constitutes a substantial element. (This commitment shall however not be construed as limiting in any manner the commitments undertaken under the cross-border mode of delivery).

These activities include, but are not limited to:


(a) marketing and sales of maritime transport and related services through direct contact with customers, from quotation to invoicing, these services being those operated or offered by the service supplier itself or by service suppliers with which the service seller has established standing business arrangements;


(b) the acquisition, on their own account or on behalf of their customers (and the resale to their customers) of any transport and related services, including inward transport services by any mode, particularly inland waterways, road and rail, necessary for the supply of the integrated service;


(c) the preparation of documentation concerning transport documents, customs documents, or other documents related to the origin and character

of the goods transported;


(d) the provision of business information by any means, including computerised information systems and electronic data interchange (subject to

the provisions of Annex IX);


(e) the setting of any business arrangements (including participation in the stock of a company) and the appointment of personnel recruited locally

(or, in the case of foreign personnel, subject to the horizontal commitment on movement of personnel) with any locally established shipping agency;


45


(f) acting on behalf of the companies, organising the call of the ship or taking over cargoes when required.


  1. "Maritime cargo handling services" means activities exercised by stevedore companies, including terminal operators, but not including the direct activities of dockers, when this workforce is organised independently of the stevedoring or terminal operator companies. The activities covered include the organisation and supervision of:

- the loading/discharging of cargo to/from a ship;

- the lashing/unlashing of cargo;

- the reception/delivery and safekeeping of cargoes before shipment or after discharge.


  1. "Customs clearance services" (alternatively "customs house brokers' services") means activities consisting in carrying out on behalf of another party customs formalities concerning import, export or through transport of cargoes, whether this service is the main activity of the service provider or a usual complement of its main activity.
  2. "Container statio n and depot services" means activities consisting in storing containers, whether in a port area or inland, with a view to their stuffing/stripping, repairing, and making them available for shipments.
  3. "Maritime agency services" means the activities consisting in representing, within a given geographic area, as an agent the business interests of one or more shipping lines or shipping companies, for the following purposes:

- marketing and sales of maritime transport and related services, from quotation to invoicing, and issuance of bills of lading on behalf of the companies; acquisition and resale of the necessary related services, preparation of documentation, and provision of business information;


- acting on behalf of the companies organising the call of the ship or taking over cargoes when required.


  1. "Freight forwarding services" means the activity consisting of organising and monitoring shipment operations on behalf of shippers, through the acquisition of transport and related services, preparation of documentation and provision of business information.
  2. "Other supporting and auxiliary transport services" means freight brokerage services; bill auditing and freight rate information services; transportation document preparation services; packing and crating and unpacking and de-crating services; freight inspection, weighing and sampling services; and freight receiving and acceptance services (including local pick-up and delivery).

APPENDIX 5 TO ANNEX VII


SWITZERLAND - SCHEDULE OF SPECIFIC COMMITMENTS


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. HORIZONTAL COMMITMENTS

ALL SECTORS INCLUDED IN

THIS SCHEDULE


The level of commitments in a particular services sector shall not be construed to supersede the level of commitments taken with respect to any other services sector to which such service is an input or to which it is otherwise related. CPC numbers indicated in square brackets are references to the UN Provisional

Central Product Classification (Statistical Papers Series M No. 77, Provisional Central Product Classification, Department of International Economics and

Social Affairs, Statistical Office of the United Nations, New York, 1991).


  1. None 1) Unbound for subsidies, tax incentives

and tax credits


  1. None 2) Unbound for subsidies, tax incentives

and tax credits


  1. None 3) The majority of the board of directors of

a "joint stock company" (société anonyme/Aktiengesellschaft or société en commandite par actions/ Kommanditaktiengesellschaft) must be Swiss citizens with domicile in Switzerland (except for holding companies). At least one manager of a "corporation with limited liability"

(société à responsabilité limitée/Gesellschaft mit beschränkter Haftung) must have his


2


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

domicile in Switzerland.The administrators

of a "co-operative society" (société coopérative/Genossenschaft) must be composed of a majority of Swiss citizens with domicile in Switzerland. Joint stock companies are not prohibited to foresee in their articles of incorporation that

shareholders can be denied registration in the

shareholder register, inter alia in case federal law requires a certain composition of shareholders. The establishment of a branch requires a representative (natural person)

with domicile in Switzerland who is duly authorised by the company to fully represent it. The establishment of a commercial presence by natural persons or in the form of an enterprise without juridical personality according to Swiss law (i.e. in a form other than "joint stock company", "cooperation

with limited liability" or "co-operative society") is subject to the requirement of a permanent residency permit of the associate(s) by cantonal law.


Eligibility for subsidies, tax incentives and tax credits may be limited to persons established in a particular geographical

sub-division of Switzerland


The acquisition of real estate by foreigners who are not permanently established in


3


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

Switzerland and by enterprises with

headquarters abroad and/or under foreign control is subject to authorisation. For the purpose of personal housing needs (except the acquisition of holiday residences), professional use and business activities, authorisation is granted upon verification of the purpose. Prohibited are purely financial investments, real estate business operations, acquisition, on a professional basis, of holiday apartments and facilities other than hotels (e.g. apartment houses, camps, sport areas) and acquisition of agricultural real estate.


  1. Unbound, except for measures

concerning the entry and temporary stay of natural persons (hereafter persons) falling within the following categories, as defined in paragraphs I and II below, and subject to the following limitations and conditions and to

the limitations and conditions on national treatment set out under the national treatment column: Entry and stay of foreign service suppliers in Switzerland is subject to authorisation (requirement of residency

permit and work permit). Authorisation is

granted subject to measures fixing overall numbers of work permits allocated.


For essential personnel as defined in

  1. Unbound, except for measures

concerning the categories of natural persons referred to in the market access column, subject to the following limitations and conditions: Working conditions prevailing in the branch and the place of activity provided by la w and/or collective agreement (with
respect to remuneration, working hours, etc.), measures limiting professional and geographical mobility within Switzerland, regulations related to statutory systems of social security and public retirement plans
(with respect to qualifying period, residency requirement, etc.), and all other provisions of the legislation relating to immigration, entry, stay and work.


4


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


paragraph I below, the period of stay is

limited to a period of three years, which may be extended to a maximum of four years. For

other essential personnel as defined in paragraph II below, the period of stay is limited to three months within one year; if an authorisation for such a period of stay is renewed the following year, the applicant

must stay abroad at least two months

between the two consecutive periods of stay in Switzerland. Persons staying in or

entering Switzerland with an open-ended or prolongable residence permit based on an employment contract not limited in time for Switzerland are not considered as persons residing in or entering Switzerland for the purpose of temporary stay or temporary employment in Switzerland.


I. Essential persons transferred to

Switzerland within a specific business or

company (intra-corporate transferees)


The enterprise employing such persons shall cooperate, upon request, with the authorities in charge of the enforcement of these measures. Eligibility for subsidies, tax incentives and tax credits may be limited to persons domiciled in a particular
geographical subdivision of Switzerland.



Are considered as essential those persons -

defined in detail below - who are employees of a business or company (hereafter enterprise) providing services in Switzerland through a branch, subsidiary or affiliate established in Switzerland and who have

been beforehand employees of their

enterprise outside Switzerland for a period of


5


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

not less than one year immediately preceding

their application for admission:


  1. Executives and senior managers : persons who primarily direct the enterprise or one of its departments and who receive only general supervision or direction from high- level executives, the board of directors or the stockholders of the enterprise. Executives and senior managers would not directly perform tasks related to the actual provision of services of the enterprise.

b) Specialists : highly qualified persons who, within an enterprise, are essential

for the provision of a specific service by reason of their knowledge at an

advanced level of expertise in the field of services, research equipment, techniques or management of the enterprise.


II. Other essential persons moving to

Switzerland:


  1. Services sellers : Persons employed or

mandated by an enterprise and who stay temporarily in Switzerland in order to conclude the contract for the sale of a service on behalf of the enterprise which


6


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

employs them or has mandated them.

Services selle rs may not sell services directly to the general public or supply services themselves.


  1. Persons responsible for the setting up

of a commercial presence : Persons who are employees of an enterprise not

having commercial presence in Switzerland and who have been beforehand employees of that enterprise outside Switzerland for a time period not less than one year immediately

preceding their application for

admission, and who fulfil the conditions

of paragraph I.a) above, and who are entering Switzerland for the purpose of setting up a commercial presence of that enterprise in Switzerland. Persons responsible for the setting-up of a commercial presence may not engage in making direct sales to the general public or supply services themselves.


  1. Persons who are employees of an enterprise outside Switzerland not having commercial presence in Switzerland (other than enterprises providing services as defined by CPC 872), which has concluded a services contract with an enterprise

7


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

engaged in substantive business in

Switzerland, and who have been beforehand employees of the enterprise outside Switzerland for a time period of not less than one year immediately preceding their application for

admission, and who fulfil the conditions of paragraph I(b) above and who

provide a service in Switzerland as a professional of a service sector as set out below on behalf of the enterprise outside Switzerland; as a further requirement

five years of related experience is required. Per contract, temporary entry

for a limited number of service suppliers

will be granted for a single period of three months, the number of service suppliers depending on the size of the task to be performed under the contract. Individual services providers not employed by such enterprise outside Switzerland are considered as persons

seeking access to the Swiss employment market.


Services sectors:


- Engineering Services (CPC 8672);

- Consultancy Services related to the installation of computer hardware

(CPC 841);


8


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

- Software Implementation Services

(CPC 842).


9


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


II. SECTOR-SPECIFIC COMMITMENTS


  1. BUSINESS SERVICES

A. Professional Services


  1. Legal services

- Consultancy on home

country law and international law

(part of CPC 861)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. Swiss nationality necessary to open up practice in the canton of St. Gall
  4. Unbound except as indicated in Part I
  1. Accounting, auditing and book-

keeping services


- Accounting

(CPC 862 except 86211)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

10


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


- Auditing services,

excluding auditing of banks

(part of CPC 86211)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. At least one person supplying auditing

services to a joint stock company (société anonyme/Aktiengesellschaft) or a société en commandite par actions / Kommanditaktiengesellschaft must have a commercial presence in Switzerland


  1. None
  2. None
  3. Unbound except as indicated in Part I; at least one person supplying auditing services

to a joint stock company (société anonyme/Aktiengesellschaft) or a société en commandite par actions / Kommanditaktiengesellschaft must have a commercial presence in Switzerland



  1. Taxation services

(CPC 863)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Architectural services

(CPC 8671)

  1. None
  2. None
  1. Three years of prior professional practice

in Switzerland required in canton of Lucerne


  1. None

11


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in Part I

  1. Three years of prior professional practice in Switzerland required in canton of Lucerne
  2. Unbound except as indicated in Part I; three years of prior professional practice in Switzerland required in canton of Lucerne

  1. Engineering services

(CPC 8672)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. Three years of prior professional practice

in Switzerland required in canton of Lucerne for building engineers; Swiss nationality necessary for survey activities for official public purposes (however, foreign surveyors can work under the responsibility of a
licensed Swiss surveyor)


  1. None
  2. Three years of prior professional practice in Switzerland required in canton of Lucerne for building engineers; Swiss nationality necessary for survey activities for official public purposes (however, foreign surveyors can work under the responsibility of a

licensed Swiss surveyor)


  1. Unbound except as indicated in Part I; three years of prior professional practice in Switzerland required in canton of Lucerne for building engineers; Swiss nationality

necessary for survey activities for official


12


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

public purposes (however, foreign surveyors

can work under the responsibility of a licensed Swiss surveyor)


  1. Integrated engineering services

(CPC 8673)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Urban planning and landscape

architectural services

(CPC 8674)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Medical and dental services

(CPC 9312)

  1. None
  2. None
  3. Unbound
  4. Unbound
  1. None
  2. None
  3. Swiss nationality necessary to practise independently
  4. Swiss nationality necessary to practise independently
  1. Veterinary surgeons 1) None 1) None

13


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


(CPC 932)


  1. None
  2. Unbound
  3. Unbound

  1. None
  2. Swiss nationality necessary to practise independently
  3. Swiss nationality necessary to practise independently

B. Computer and Related Services


  1. Consultancy services related to the installation of computer hardware

(CPC 841)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Software implementation

services

(CPC 842)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Data processing services

(CPC 843)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

14


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Unbound except as indicated in Part I 4) Unbound except as indicated in Part I
  1. Data base services

(CPC 844)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. Other

- Maintenance and repair

services of office machinery and equipment including computers

(CPC 845)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

- Data preparation services

(CPC 8491)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

C. Research and Development

Services


15


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


- R&D services on natural

sciences, excluding projects financed in whole or in part by public funds

(part of CPC 851)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

- R&D services on social

sciences, excluding projects financed in whole or in part by public funds

(part of CPC 852)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

- Interdisciplinary R&D

services, excluding projects financed in whole or in part by public funds

(part of CPC 853)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

D. Real Estate Services


- Real estate services on a fee or

contract basis

(CPC 822)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

16


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in Part I 4) Unbound except as indicated in Part I

E. Rental/Leasing without

Operators


  1. Relating to ships

- For maritime transport

services

(part of CPC 83103)

  1. Unbound
  2. None
  3. In order to sail under Swiss flag, vessels must be 100 per cent owned and controlled

by Swiss nationals, 3/4 of which having residency in Switzerland


  1. Unbound except as indicated in Part I
  1. Unbound
  2. None
  3. Board of directors and management of companies owning ships sailing under Swiss flag must be composed of Swiss nationals, the majority of which having residency in Switzerland
  4. Unbound except as indicated in Part I

- For internal waterways

transport on the Rhine

(part of CPC 83103)

  1. Unbound
  2. None
  3. In order to sail under Swiss flag, vessels must be owned by a company which is substantially influenced (66 per cent of

capital and vote) by persons domiciled in Switzerland or in a country according to the Mannheim Convention and the protocols related to it

  1. Unbound
  2. None
  3. Traffic rights including cabotage are limited on the basis of the Mannheim Convention and the protocols related to it; owner of vessels must dispose of an appropriate managing agency in Switzerland
  4. Unbound except as indicated in Part I;

17


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments



  1. Unbound except as indicated in Part I;

commercial presence in Switzerland required

traffic rights including cabotage are limited
on the basis of the Mannheim Convention and the protocols related to it; commercial presence in Switzerland required



  1. Relating to aircraft

- Relating to aircraft,

excluding rental/leasing to companies flying on regular schedule or on charter

(part of CPC 83104)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Relating to other transport

equipment

(CPC 83101 + 83102 + 83105)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Relating to other machinery

and equipment

(CPC 83106 - 83109)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

18


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Other Business Services
  1. Advertising services

- Advertising services

(including direct mail advertising), excluding outdoor advertising and excluding advertising for goods subject to import authorisation and excluding pharmaceutical products, alcohol, tobacco, toxics, explosives, weapons and ammunition

(part of CPC 8711 + part of

8712)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Market research and public

opinion polling

(CPC 864)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Management consulting

services

(CPC 865)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

19


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in Part I 4) Unbound except as indicated in Part I
  1. Services related to

management consulting

(CPC 866)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Technical testing and analysis

services

(CPC 8676)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Services incidental to

agriculture, hunting and forestry


- Consulting services on agriculture, hunting and forestry

(part of CPC 881)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Services incidental to fishing

- Consulting services relating

  1. None
  2. None
  1. None
  2. None

20


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


to fishing

(part of CPC 882) 3) None


  1. Unbound except as indicated in Part I

  1. None
  2. Unbound except as indicated in Part I

  1. Services incidental to mining

- Services incidental to mining, excluding prospection, surveying, exploration and exploitation

(part of CPC 883 + part of

5115)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Services incidental to

manufacturing


- Consulting services relating to manufacturing

(part of CPC 884 + part of

885)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

m) Related scientific and technical

consulting services


- Related scientific and technical consulting services, excluding prospection, surveying, exploration and

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

21


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

exploitation

(part of CPC 8675)


  1. Maintenance and repair of

equipment

(not including maritime vessels, aircraft or other transport equipment)

(CPC 633 + 8861-8866)

  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I; commercial presence in Switzerland required for subsector CPC 633
  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I; commercial presence in Switzerla nd required for subsector CPC 633

- Building-cleaning services

(CPC 874 except 87409)

  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I;

commercial presence in Switzerland required

  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I;

commercial presence in Switzerland required



  1. Photographic services

(CPC 875)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

22


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in Part I 4) Unbound except as indicated in Part I
  1. Packaging services

(CPC 876)

  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I;

commercial presence in Switzerland required

  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I;

commercial presence in Switzerland required



  1. Printing, publishing

(CPC 88442)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Convention services

(part of CPC 87909)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

23


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. COMMUNICATION

SERVICES


  1. Courier Services
  1. Express delivery services

- for letter posts, express is

defined where the delivery cost is at least 5times higher than the delivery

cost of a letter posted in the priority mail in the lowest weight and format

category;

- for parcels, express is

defined where the delivery cost is at least twice higher than the delivery cost of a parcel in the priority mail in the lowest weight category.

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I.

  1. Parcel mail, where the weight

exceeds 2 kg

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

24


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Unbound except as indicated in Part I. 4) Unbound except as indicated in Part I.

C. Telecommunications Services


Telecommunication Services are the transport of electro-magnetic signals - sound, data, image and combinations thereof -, excluding broadcasting1


  1. Voice telephone services

(CPC 7521)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I.
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I.

  1. Packet switched data

transmission

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Circuit-switched data

transmission

(part of CPC 7523)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None
  1. Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.

25


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. Unbound except as indicated in Part I 4) Unbound except as indicated in Part I
  1. Telex services

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Telegraph services

(CPC 7522)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Facsimile services

(part of CPC 7521 + part of

7529)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Private leased circuit services

(part of CPC 7522 + part of

7523)

  1. None
  2. None
  1. None
  2. None

26


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in Part I
  1. None
  2. Unbound except as indicated in Part I

  1. Electronic mail

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Voice mail

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. On-line information and data

base retrieval

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. Electronic data interchange

(EDI)

(part of CPC 7523)

  1. None
  2. None
  1. None
  2. None

27


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in Part I
  1. None
  2. Unbound except as indicated in Part I

  1. Enhanced/value-added

facsimile service

(part of CPC 7523)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

m) Code and protocol conversion 1) None


  1. None
  2. None
    1. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

  1. On-line information and/or

data processing

(part of CPC 843)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

28


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


- Videotext 1) None


  1. None
  2. None
    1. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

- Enhanced/value added

services based on licensed wireless networks including enhanced/value added paging services, except for voice transmission

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. CONSTRUCTION AND

RELATED ENGINEERING SERVICES


A. General Construction Work for

Buildings

(CPC 512)

1) Unbound due to lack of technical
feasibility


2) None


3) None


  1. Unbound except as indicated in Part I
  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I

29


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


B. General Construction Work for

Civil Engineering


- General Construction Work for

Civil Engineering

(CPC 5131 + 5132)

1) Unbound due to lack of technical
feasibility


2) None


3) None


  1. Unbound except as indicated in Part I
  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I

C. Installation and Assembly

Work

(CPC 514 + 516)

1) Unbound due to lack of technical
feasibility


2) None


3) None


  1. Unbound except as indicated in Part I
  1. Unbound due to lack of technical

feasibility


  1. None
  2. Unbound for installations in the area of energy, heating, water, communications and elevators
  3. Unbound except as indicated in Part I; unbound for installations in the area of energy, heating, water, communications and elevators

D. Building Completion and

Finishing Work

(CPC 517)

1) Unbound due to lack of technical
feasibility


2) None


3) None


  1. Unbound except as indicated in Part I
  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I

30


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


E. Other


- Pre-erection work at construction sites

(CPC 511)

  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I
  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I

- Foundation work, concrete

work, steel bending and erection (CPC 5151 + 5154

+ 5155)

  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I
  1. Unbound due to lack of technical

feasibility


  1. None
  2. None
  3. Unbound except as indicated in Part I
  1. DISTRIBUTION SERVICES

A. Commission Agents' Services


- Commission Agents' Services

excluding services related to goods subject to import authorisation, to pharmaceutical products, toxics, explosives, weapons and ammunition, and precious metals

  1. None
  2. None
  3. Some cantons have restrictions on sales area
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

31


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

(part of CPC 6211)


B. Wholesale Trade Services


- Wholesale Trade Services

excluding services related to goods subject to import authorisation, to pharmaceutical products, toxics, explosives, weapons and ammunition, and precious metals

(part of CPC 622)

  1. None
  2. None
  3. Some cantons have restrictions on sales area
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

C. Retailing Services


- Retailing Services excluding

services related to goods

subject to import authorisation, to pharmaceutical products, toxics, explosives, weapons

and ammunition, and precious metals; not covered is retailing through mobile sales unit

(part of CPC 631 + part of 632

+ part of 6111 + part of 6113 +

part of 6121)

  1. None
  2. None
  3. Some cantons have restrictions on sales area
  4. Unbound except as indicated in Part I;

commercial presence in Switzerland required

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I;

commercial presence in Switzerland required



D. Franchising

(CPC 8929)

  1. None
  2. None
  1. None
  2. None

32


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments


  1. None
    1. Unbound except as indicated in Part I
  1. None
  2. Unbound except as indicated in Part I
  1. EDUCATIONAL

SERVICES


Private Educational Services:


- Compulsory education services

(primary & secondary I)

  1. Unbound
  2. Unbound
  3. None
  4. Unbound
  1. Unbound
  2. Unbound
  3. None
  4. Unbound

- Non-compulsory secondary

education services

(secondary II)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I

- Higher Education Services

(CPC 923)

  1. None
  2. None
  3. None
  1. None
  2. None
  3. None

33


Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons


Sector or subsector Limitations on market access Limitations on national treatment Additional

commitments

  1. Unbound except as indicated in Part I 4) Unbound except as indicated in Part I

- Adult Education Services

(CPC 924)

  1. None
  2. None
  3. None
  4. Unbound except as indicated in Part I
  1. None
  2. None
  3. Non