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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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ARTICLE 1
Objectives
(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
(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.
ARTICLE 3
Trade and Economic Relations Governed by this Agreement
Agreement.
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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ARTICLE 6
Scope and Coverage
(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.
ARTICLE 7
Rules of Origin and Administrative Co-operation
Articles 8, 16 and 17 are set out in Annex I.
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ARTICLE 8
Customs Duties
(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
of unduly obstructing trade.
ARTICLE 13
Technical Regulations
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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(a) broaden the exchange of information; and
(b) give favourable consideration to any written request for consultation.
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
ARTICLE 17
Emergency Action on Imports of Particular Products
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.
to a level not to exceed the lesser of:
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.
in accordance with the procedures laid down in the WTO Agreement on Safeguards.
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be offered compensation in the form of substantially equivalent trade liberalisation in
relation to the imports from any such Party.
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.
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.
ARTICLE 18
Balance-of-Payments Difficulties
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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.
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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ARTICLE 21
Scope and Coverage
(a) aircraft repair and maintenance services;
(b) the selling and marketing of air transport services;
(c) computer reservation system (CRS) services1.
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;
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
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:
(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;
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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
ARTICLE 24
Market Access
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;
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
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
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
(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.
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ARTICLE 28
Domestic Regulation
review.
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.
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.
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
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.
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.
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ARTICLE 31
Monopolies and Exclusive Service Suppliers
ARTICLE 32
Movement of Natural Persons
the terms of those commitments.
to the employment market of a Party, nor shall it apply to measures regarding citizenship,
residence or employment on a permanent basis.
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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;
posed to one of the fundamental interests of society.
(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
ARTICLE 36
Annexes
Annexes VI to X form an integral part of this Chapter.
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
(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
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ARTICLE 39
Promotion and Protection
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
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.
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.
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ARTICLE 41
Taxation
ARTICLE 42
Dispossession, Compensation
the person entitled thereto without regard to its residence or domicile.
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.
Chapter.
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ARTICLE 44
Transfers
(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.
“Freely convertible currency” means a currency that is widely traded in international foreign exchange markets and widely used in international transactions.
(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.
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ARTICLE 45
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.
or of key personnel employed by such investors, who has been granted temporary entry,
stay and authorisation to work.
ARTICLE 46
Reservations
(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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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
one of the following:
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International Centre for the Settlement of Investment Disputes;
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).
ARTICLE 50
Competition
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.
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ARTICLE 51
Scope and Coverage
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.
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ARTICLE 54
Protection of Intellectual Property
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.
ARTICLE 55
The Joint Committee
(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.
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.
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ARTICLE 56
Scope and Coverage
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.
ARTICLE 57
Good Offices, Conciliation or Mediation
ARTICLE 58
Consultations
its operation.
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
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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.
consultations.
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.
Parties involved in any further proceedings.
ARTICLE 59
Establishment of Arbitration Panel
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ARTICLE 60
Arbitration Panel
the case in any capacity.
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.
Chair is appointed.
ARTICLE 61
Procedures of the Arbitration Panel
at the first meeting of the Joint Committee. Pending the adoption of such rules, the
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arbitration panel shall regulate its own procedures, unless the Parties to the dispute agree otherwise.
(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.
"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.”
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ARTICLE 62
Initial Report
(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
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
to the dispute shall be bound to take the measures involved in carrying out the final report
referred to in Article 63.
its implementation.
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.
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.
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Parties that consider it is not practicable or effective to suspend benefits in the same sector or sectors may suspend benefits in other sectors.
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.
ARTICLE 66
Other Provisions
Any time period mentioned in this Chapter may be extended by mutual agreement
of the Parties involved.
ARTICLE 67
Transparency
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as well as their respective international agreements that may affect the operation of this
Agreement.
ARTICLE 68
Annexes and Appendices
The Annexes and Appendices to this Agreement form an integral part thereof.
ARTICLE 69
Amendments
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
ARTICLE 72
Entry into Force
of ratification, acceptance or approval shall be deposited with the Depositary.
Republic of Singapore this Agreement enters into force at the latest on the same date.
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;
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(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
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;
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(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
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.
(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.
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- 6 -
Article 6
Insufficient Working or Processing Operations
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;
or equipment especially produced or installed for carrying out the activity.
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(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).
be regarded as insufficient within the meaning of paragraph 1.
Article 7
Unit of Qualification
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.
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.
or equipment especially produced or installed for carrying out the activity.
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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.
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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
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.
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.
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- 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.
TITLE III TERRITORIAL REQUIREM ENTS
Article 12
Principle of Territoriality
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
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.
(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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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.
be refused.
TITLE IV PROOF OF ORIGIN
Article 16
Origin Declaration
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”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)
of any change affecting the originating status of each product to which the origin declaration is applicable.
(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.
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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.
Article 17
Approved 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.
Article 18
Importation Requirements
of importation of an originating product, whether or not he has an origin declaration.
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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.
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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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.
is evident from the nature and quantity of the products that no commercial purpose is intended.
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)
(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)
Article 21
Supporting Documents
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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
Article 16(8).
Article 23
Discrepancies and Formal Errors
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.
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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
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.
the right to request any evidence and to carry out any inspection of the exporter's accounts or any other control considered appropriate.
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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.
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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
to prevent their deterioration.
TITLE VI FINAL PROVISIONS
Article 31
Sub-Committee on Customs and Origin Matters
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(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.
in relation to the verification procedures, as referred to in Article 26 of this Annex.
be elected at the first meeting of the Sub-Committee.
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.
Article 32
Explanatory Notes
of this Annex.
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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.
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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
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
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
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
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
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
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
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.
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.
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.
(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.
- 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
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.
Article 3
Liechtenstein/Switzerland and Norway respectively shall accord the concessions
indicated in those Tables.
Article 4
For products listed in Table V, originating in an EFTA State, Singapore shall
abolish all customs duties on imports.
- 2 -
Article 5
States at an early stage, at least before the entering into force, of all measures applied
under Article 2 of this Annex.
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:
-- 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:
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
- 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
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
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
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:
not containing cocoa ................................................. FREE
1901.9019 --------- Other................................................................................. FREE
------ Other:
containing cocoa ............................................................ FREE
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:
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
1903.0001 ---In retail packings of 5 kilos or less ....................................... FREE
1903.0009 ---Other ......................................................................................... FREE
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
1904.3009 ------ Other.................................................................................... FREE
--- Other:
1904.9001 ------ Containing meat in a proportion of 3% up to and including 20% by
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
--------- Other:
1905.3121 ------------ Ginger snaps ............................................................... *
1905.3122 ------------ Sweet biscuits and cookies, containing less than 20% of
1905.3129 ------------ Other sweet biscuits and cookies ............................ *
------ Waffles and wafers;
1905.3201 --------- Coated or covered with chocolate or with fondants containing
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):
--- Beans (Vigna spp., Phaseolus spp.):
------ Other:
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:
------ Other:
--- 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:
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:
coffee with vegetable fats and sometimes other ingredient FREE
--------- Other:
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:
------ Other:
--- 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
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
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
- 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
- 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
- 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
- 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
- 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:
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
---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
--- 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
--- 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
--- 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
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
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:
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:
oils and other chemicals ................................................ FREE
------ Other:
--------- Anti-rust and anti-corrosive preparations:
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
3501.1000 ---Casein ....................................................................................... FREE
--- Other:
3501.9001 ------ For food preparation ......................................................... FREE
3501.9009 ------ Other.................................................................................... FREE
--- Dextrins and other modified starches:
3505.1001 ------ Starches, esterified or etherified ...................................... FREE
3505.1009 ------ Other.................................................................................... FREE
3505.2000 ---Glues ......................................................................................... FREE
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
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:
linings, excluding carbons for making carbon brushes ..... FREE
---Other:
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:
- 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:
--- Additives for lubricating oils:
minerals, excluding for mineral oils ................................. 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
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;:
binders based on natural resinous products ....................... FREE
3824.3000 ---Non-agglomerated metal carbides mixed together or with metallic
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
--- 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
--- 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
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.-
40.00 - Sweet corn *
- 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
- 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
50.00 - Chemically pure fructose FREE
- Other, including invert sugar:
-- Solid:
ex 90.29 --- Other
- Chemically pure maltose FREE
- 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% *
- 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 *
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 *
- 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
- 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 *
- 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 *
- Other:
-- Vegetables and other edible parts of plants:
90.20 --- Sweet corn (Zea mays var. saccharata) *
- 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) *
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) *
- 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)
- 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 *
ex 20.19 - Inactive yeasts; other single-cell micro-organisms, dead:
-- Yeasts, natural, dead 4.-
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
composite food preparations:
10.00 - Soups and broths and preparations therefor FREE
- Containing cocoa *
- Other *
- 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 *
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.-
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.-
- 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
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:
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:
Free
ex 14.04 Vegetable products not elsewhere specified or included
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:
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
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
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
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
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:
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
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
ex 21.04 Soups and broths and preparations therefor;
homogenised composite food preparations
21.05 Ice cream and other edible ice, whether or not containing *
cocoa
ex 21.06 Food preparations not elsewhere specified or included
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
ex 90 - Other:
-- Other than aquavit Free
ex 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
- Other polyhydric alcohols:
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
-- 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
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
-- 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
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
- 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
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
13
TABLE V TO ANNEX III
SINGAPORE
HS Heading
No.
Description of products
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
solutions), but unsuitable in that state for immediate consumption:
ex 90 - Sweet corn (Zea mays var. saccharata)
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
- 2 -
HS Heading
No.
Description of products
ex 90 - Chemically pure maltose
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:
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:
No. 1905
or not prepared
of flakes, grains, pearls, siftings or in similar forms
- 3 -
HS Heading
No.
Description of products
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
not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
or preserved by vinegar or acetic acid:
ex 90 - Other:
-- Sweet corn (Zea mays var. saccharata)
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
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
- 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:
-- Other:
ex 99 --- Corn other than sweet corn (Zea mays var. saccharata)
ex 12 - Preparations with a basis of coffee
ex 20 - Preparations with a basis of tea or maté
ex 20 - Inactive yeasts; other single-cell micro-organisms, dead:
-- Inactive yeasts
- 5 -
HS Heading
No.
Description of products
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
less than 80% vol; spirits, liqueurs and other spirituous beverages
- Other polyhydric alcohols:
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
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
or esterifiedstarches); glues based on starches, or on dextrins or other modified starches:
ex 90 - Prepared enzymes containing substances with nutritive value
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
industrial fatty alcohols:
- Industrial monocarboxylic fatty acids; acid oil from refining:
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
ex 90 - Other:
-- Products of cracking of sorbitol
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
- 8 -
HS Heading
No.
forms:
Description of products
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:
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
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
measures have been listed in and meet the conditions in the Annex on Article II Exemptions
to the GATS.
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
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.
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)
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.)
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
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 **)
Financial auditing
services
(86211)
accountants must be
effectively resident
in Singapore or at least one of the partners of the firm
must be effectively resident in Singapore
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 **)
Other tax-related
services
(86309)
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.
Architectural services
(8671)
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)
in Singapore (for example submission to the authorities and construction) has to be carried out by a professional engineer physically present in Singapore
Landscaping services
(86742 **)
Medical services
(93121 & 93122)
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
horizontal section
Dental services
(93123)
Veterinary services
(932)
Services provided by
midwives, nurses, physiotherapists and para-medical personnel
(93191 **)
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
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)
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)
Research and
development services on social sciences and humanities, except legal research
(852**)
Interdisciplinary
research and development services
(853 )
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**)
E. Rental/Leasing
Services without
Operators
Leasing or rental
services without operators relating to ships
(83103)
Leasing or rental
services without operators relating to aircraft
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
Leasing or rental
services concerning private cars, goods transport vehicles, and other land transport equipment without operators
(83101, 83102, 83105)
vehicles by Singapore residents with the intent to use the vehicles in Singapore is prohibited
vehicles by Singapore residents with the intent to use the vehicles in Singapore is prohibited
Leasing or rental
services relating to other machinery and equipment
(83106-83109)
Leasing or rental
services concerning personal and household goods
(832)
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
horizontal section
F. Other Business
Services
Advertising services
(871)
Market research and
public opinion polling
services
(864)
Management
consulting services, including office management and administrative
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
Services related to
management consulting
(866)
Technical testing and
analysis services, excluding testing and analysis services of automobiles
(8676 **)
Testing and analysis
services of automobiles
(86763**)
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:
but including consultancy services for forest service including forest service,
and logging related services
( 881**, 882 **)
Services incidental to
mining
(883, 5115)
4) Unbound except as indicated in the horizontal section
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)
Placement and supply
services of personnel
(872)
Security consultation
services
(87302)
Alarm monitoring
services
(87303)
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
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.
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
Surveying services
except hydrographic related surface surveying and map making services
(86752**, 86753**,
86754**)
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.
Maintenance and
repair of equipment
(not including maritime vessels, aircraft or other transport equipment)
(633, 8861-8866 **)
Building cleaning
services
(874)
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
3) None
4) Unbound
Photographic services
(875)
Packaging services
(876)
Convention and
exhibition management services, and secretarial services
(87909**)
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
Duplicating services
(87904)
Translation and
interpretation
serv ices
(87905)
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)
Speciality design
serv ices
(87907)
2. COMMUNICA-
TION SERVICES
B. Courier Services
Courier services in
respect of documents and parcels, including
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
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
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
- 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).
horizontal section
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)
paging services
(PRPS)
(PMDS)
(PTRS)
uplink/downlink for broadcasting purposes
Services-Based
Operators (SBO)5:
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
- 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
services
- callback and/or call re - origination services
- internet based voice and/or data services
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)
Motion picture
projection service
(9612)
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
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)
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
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.
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.
Sales on a fee or
contract basis of pharmaceutical goods and medical goods intended for the Singapore market
(62117**)
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.
Wholesale trade of
pharmaceutical and medical goods and surgical and orthopaedic instruments
(62251 & 62252)
C. Retailing Services
Retailing services
except for:
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
goods and medical goods
vehicles
(632 **)
prohibition or non-automatic import
licensing shall be excluded from the
scope of these commitments.
Retail sales of
pharmaceutical, medical and orthopaedic goods
(63211)
Sales of motor
vehicles
Only:
Wholesale trade services of motor vehicles
(61111)
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 **)
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:
(9401)
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
(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
and Workmen's Compensation which can be purchased only from licensed insurance
companies in Singapore.
(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
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
2) None
3) None
4) Unbound
(e) Services auxiliary
to insurance comprising
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.
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
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
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).
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.
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
(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$5 million
may be extended to non-residents for purposes, other than speculation against the Singapore dollar, subject
to the following conditions:
• If used for investment in financial assets and real estate, the
Singapore dollar credit facility has to be withdrawn if the investment
is liquidated.
Offshore banks should not use their
related merchant banks to
circumvent the
S$ 500 million lending limit.
Unbound for establishment of off-premise cash dispensing machines for credit and charge cards.
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.
horizontal section.
(c) Financial leasing 1) None
B(b) above.
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
Bankers' drafts can only be issued by banks.
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).
(e) Guarantees and
commitments
indicated in activity A(b) for insurance companies providing contracts of fidelity bonds, performance bonds or similar contracts of guarantee.
(f) Trading for own
account or for account of customers, whether on an exchange, 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
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.
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.
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.
(g) Participation in
issues of all kinds of securities, including underwriting and placement as agent and provision of service related to such issues
issues of
securities for own account, and underwriting and placement of securities through
stockbroking companies, banks
or merchant banks in Singapore.
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
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.
(h) Money broking 1) Unbound
(i) Asset
management, such as cash or
portfolio management, all forms of collective investment management, pension fund
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.
(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.
(k) Advisory and
other auxiliary financial services,
provision of investment and portfolio research and advice to the public.
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
Representative offices cannot conduct business or act as agents.
(l) Provision and
transfer of financial information, and financial data processing and related software by providers of other financial services
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
information by providers such as Reuters, Bloomberg and Telekurs Financial.
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.
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 )
the discretion to determine whether a non- resident service supplier may solicit business or conduct active marketing in Singapore
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)
the discretion to
determine whether a non-
resident service supplier may solicit business or
conduct active marketing in Singapore
4) Unbound
9. TOURISM AND
TRAVEL RELATED SERVICES
A. Hotels and
Restaurants (incl. Catering)
(641 – 643)
Hotel and other
lodging services
(641)
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
Food serving services,
except meal serving services in eating facilities run by the government
(642**)
Beverage serving
services for consumption on the premises
(643)
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)
C. Tourist Guides
Services
(7472)
Tourist guides
services
(74720)
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)
C. Libraries,
Archives, Museums and Other Cultural Services
(963)
Library services
(96311)
Archive services
except for services
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**)
Parks except for
national parks,
nature reserves and parklands as defined under the National Parks Act
(9633**)
D. Sporting and
Other Recreational Services (964)
Sports and
recreational services, except gambling and betting services
(964 **)
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 **)
Rental services of
seagoing vessels with operator
(72130)
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**)
Shipping brokerage
services
(748**)
International towage
(72140)
Classification
societies
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
be authorised by the Maritime and Port Authority of Singapore to issue statutory safety certificates to Singapore flag
ships)
be authorised by the Maritime and Port Authority of Singapore to issue statutory safety certificates to Singapore flag ships)
Maintenance and
repair of vessels
(8868**)
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
D. Rail Transport
Services
Pushing and towing
services
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
Maintenance and
repair of rail
transport
(8868 **)
Supporting services
for rail transport services
(743 **)
F. Road Transport
Services
Rental services of
cars with operators
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)
Freight
transportation of:
a) refrigerated goods
(71231)
b) liquids or gases
(71232)
c) containerised freight
(71233)
d) furniture
(71234)
Maintenance and
repair services of
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 **)
Parking services
(74430)
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)
Hairdressing and
other beauty services
(9702)
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
Funeral, cremation
and undertaking services except maintenance services of cemetaries, care of graves and graveyards
(97030**)
71
ATTACHMENT TO APPENDIX 1: TYPES OF SOCIAL SERVICES EXCLUDED FROM SINGAPORE’S SCHEDULE OF SPECIFIC COMMITMENTS
44 (1) (g) of the CYP Act (93319);
(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
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).
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.
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.
and tax credits
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.
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
A. Professional Services
a) Legal service
- Consultancy on home
country law and international law
(except for consulting on Liechtenstein law)
(part of CPC 861)
b) Accounting, auditing and
bookkeeping services
- Accounting and
auditing services
(CPC 8621)
49 per cent. At least one member of the administration body authorised to manage and represent must be a
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.
- Bookkeeping services,
except tax returns
(CPC 8622)
c) Taxation services
(CPC 863)
manage and represent must be a Liechtenstein citizen domiciled in Liechtenstein, be in possession of the professional licence to act as an auditor
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.
d) Architectural services
(CPC 8671)
e) Engineering services
(CPC 8672)
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)
services
(CPC 8673)
g) Urban planning and
landscape architectural services
(CPC 8674)
Services
(CPC 841 – CPC 845, CPC
8491)
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)
- R&D services on social
sciences, excluding
projects financed in whole or in part by public funds
(part of CPC 852)
- Interdisciplinary R&D
sciences, excluding
projects financed in whole or in part by public funds
(part of CPC 853)
Without Operators
c) Relating to other transport
equipment
(CPC 83101 +
CPC 83102 + CPC 83105)
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) Relating to other
machinery and equipment
(CPC 83106 - CPC 83109)
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)
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)
c) Management consulting
services
(CPC 865)
d) Services related to
management consulting
(CPC 866)
e) Technical testing and
analysis services
(CPC 8676)
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
agriculture, hunting and forestry
- Consulting services on
agriculture, hunting and forestry
(part of CPC 881)
g) Services incidental to
fishing
- Consulting services
relating to fishing
(part of CPC 882)
h) Services incidental to
mining
- Services incidental to
mining, excluding prospection, surveying, exploration and exploitation
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
manufacturing
- Consulting services
relating to manufacturing
(part of CPC 884 + part of
CPC 885)
m) Related scientific and
technical consulting services
- Related scientific and
technical consulting, excluding prospection, surveying, exploration and exploitation
(part of CPC 8675)
n) Maintenance and repair of
equipment (not including maritime vessels, aircraft or other transport equipment)
feasibility
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)
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)
feasibility
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)
q) Packaging services
(CPC 876)
feasibility
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
3) None
4) Unbound except as indicated in Part I; commercial presence in Liechtenstein required for subsector CPC 633
(CPC 88442)
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)
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
Voice mail
(part of CPC 7523)
On-line information and data
base retrieval
(part of CPC 7523)
Electronic data interchange
(EDI)
(part of CPC 7523)
Enhanced/value-added
facsimile services
(part of CPC 7523)
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
Code and protocol conversion 1) None
On-line information and/or
data processing
(part of CPC 843)
Videotex 1) None
Enhanced/value-added
services based on licensed wireless networks including enhanced/value-added paging
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
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)
- 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)
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
- 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) None
4) Unbound except as indicated in Part I; commercial presence in Liechtenstein required
D. Franchising
(CPC 8929)
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
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
(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
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
(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
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
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
(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
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
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
(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
(other than audiovisual 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
(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
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 due to lack of technical
feasibility
2) None
3) None
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
ALL SECTORS INCLUDED
IN THIS SCHEDULE
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
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
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
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
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
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
A. Professional Services
a) Legal Services
(CPC 861)
Legal advice activities on home country law
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
b) Accounting, auditing and
book- keeping services
(CPC 862)
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
c) Taxation services
(CPC 863)
d) Architectural services
(CPC 8671)
e) Engineering services
(CPC 8672)
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
f) Integrated Engineering
services
(CPC 8673)
g) Urban planning and
landscape architectural services
(CPC 8674)
i) Veterinary services 1) None
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
B. Computer and Related Services
a) Consultancy services
related to the installation of computer hardware
(CPC 841)
b) Software development
(including software implementation)
(CPC 842)
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)
be processed outside Icelandic jurisdiction
d) Data base services
(CPC 844)
be processed outside Icelandic jurisdiction
e) Other 1) None
be processed outside Icelandic jurisdiction
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
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),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)
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)
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.
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)
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.
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
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
company shall be resident in Iceland. The
manager shall
be resident in Iceland and a citizen of a Nordic Country.
a) Relating to ships
(CPC 83103)
b) Relating to aircraft
(CPC 83104)
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)
d) Relating to other machinery
and equipment
(CPC 83106 – 83109)
e) Other
(CPC 832)
a) Advertising 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
(CPC 871)
b) Market research and public
opinion polling services
(CPC 864)
be processed outside Icelandic jurisdiction
c) Management consulting
services
(CPC 865)
d) Services related to
management consulting
(CPC 866)
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)
f) Services incidental to
agriculture, hunting and forestry
(CPC 881)
i) Services incidental to
manufacturing
(CPC 884+885/except for
88442)
k) Placement and supply
services of personnel
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
m) Related scientific and
technical consulting services
(CPC 8675)
n) Maintenance and repair of
equipment
(CPC 633+8861-8866; not including maritime vessels, aircraft or other transport equipment)
o) Building-cleaning services
(CPC 874)
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
p) Photographic services
(CPC 875)
q) Packaging services
(CPC 876)
r) Printing, publishing
(CPC 88442)
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
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
horizontal section
s) Convention services
(CPC 87909)
B. Courier Services
(CPC 7512)
C. Telecommunication services
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
Mobile and personal communications services and systems
commitments
commitments
Value-added services1, Electronic mail, Voice mail, On-line
information and Data Base
Retrieval, EDI, Code and Protocol
Conversion
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
buildings
(CPC 512)
civil engineering
(CPC 513)
(CPC 514+516)
finishing work
(CPC 517)
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
Site investigation work
(CPC 5111)
Demolition work
(CPC 5112)
Site formation and clearance work
(CPC 5113)
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
horizontal section.
horizontal section.
Excavating and earthmoving work
(CPC 5114)
Scaffolding work
(CPC 5116)
(excluding trade in arms, alcoholic beverages, tobacco and pharmaceutical products)
A. Commissions agents' services
(CPC 621)
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
B. Wholesale trade services
(CPC 622)
C. Retailing services
(CPC 631+632
6111+6113+6121)
D. Franchising
(CPC 8929)
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
A. Sewage services
(CPC 9401)
B. Refuse disposal waste
(CPC 9402)
3),4) Environmental operation license required
3),4) Environmental operating license required
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)
horizontal section
D. Other 1) Unbound
3),4) Environmental operating license required
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
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.
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.
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.
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
horizontal section.
B. Banking and other financial
services (excluding insurance)
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.
inform the
Central Bank of Iceland of the
balances of service providers’ accounts
held by non-residents.
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
horizontal section.
investments made by non-residents in
securities in Iceland.
A. Hotels and Restaurants
(including catering)
(CPC 641-643)
B. Travel agencies and tour
operators
(CPC 7471)
3),4) Deposits or liability insurance to cover loss caused to clients
3),4) Condition of licenses is one year previous residency of the manager
C. Tourist guides services
(CPC 7472)
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
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES
(other than audiovisual services)
A. Entertainment services
(including theatre, live bands and circus services)
(CPC 9619)
B. News agency services
(CPC 962)
1),2),3) None other than access to
management functions is subject to
discretionary authorisations by competent authorities
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)
D. Sporting and other recreational
services
(CPC 964)
3), 4) Gambling, coin machines and like activities are subject to licensing. Boxing is illegal in Iceland.
E. Other 1) 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)
law, or
by citizens of another EEA-Member
State.
law, or
by citizens of another EEA-Member
State.
Other Maritime Auxiliary Services The following services
are made available to international maritime transport suppliers on reasonable and non- discriminatory terms and conditions:
Assistance
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
Services
Facilities
Including
Communications, Water and Electical Suppliers
Pilotage 1) None
Towing and Tug Assistance 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
owned by Icelandic citizens or companies constituted under Icelandic law, or by citizens of another EEA-Member State.
owned by Icelandic citizens or companies constituted under Icelandic law, or by citizens of another EEA-Member State.
Provisioning, Fuelling and
Watering
Garbage Collection and Ballast;
Waste Disposal
Port Captain’s Services 1) 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
Navigation Aids 1) None
Emergency Repair Facilities 1) None
Anchorage 1) None
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.
C. Air Transport Servic es
Maintenance and repair of aircraft and parts thereof
Sales and marketing 1) None
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
Computer Reservations System 1) None
carriers in
respect of a CRS controlled by an
air carrier of one or more third
countries:
unbound
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
(CPC 7121+7122)
3), 4) Authorisation required for commercial land transport
services. Numerical quotas
may be imposed as well as exclusive licenses for
certain areas or routes.
(CPC 7123)
with operator
(CPC 7124)
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
transport equipment
(CPC 6112+8867)
transport services
(CPC 744)
Services auxiliary to all modes of
transport
(CPC 742)
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
services
(CPC 748)
(CPC 749)
Other Transport Services 1) 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
Funeral, cremation and undertaking
services
(CPC 9703)
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.
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
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
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)
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
A. Professional Services
a) Legal services - legal
advice on foreign law
(concerned parts of CPC
861)
the firm) in a firm of Norwegian advocates is only possible when taking active part in the business.
co-operation with Norwegian advocates as a consequence of legislation on how a firm of Norwegian advocates may be organised.
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
- Accounting and
bookkeeping services
The King may decide that accounting takes place abroad.
c) Taxation services
(CPC 863)
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)
e) Engineering services
(CPC 8672)
- Advisory and consultative engineering, engineering design services etc.)
services
(CPC 8673)
g) Urban planning and
landscape architectural
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)
h) Medical and dental
services
(CPC 9312)
(CPC 932)
services, nursing services,
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)
B. Computer and Related
Services
a) Consultancy services
related to the installation of computer hardware
(CPC 841)
b) Software implementation
services
(CPC 842)
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)
d) Data base services
(CPC 844)
e) Maintenance and repair
services for office
equipment including computers and other computer services
(CPC 845, CPC 849)
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)
b) R&D services on social
sciences and humanities
(CPC 852)
c) Interdisciplinary R&D
services
(CPC 853)
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
- Real estate agent 1) None
E. Rental/Leasing Services
without Operators
a), b), c) Relating to ships,
aircraft, other transport equipment
(CPC 83102, CPC 83103,
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
c) Car-hiring
(CPC 83101)
d) Non-transport:
- computers, construction/demolition
(CPC 83107, CPC 83108)
a) Advertising services
(CPC 871)
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
b) Market research and
public opinion polling services
(CPC 864)
c), d) Management and
administrative services
(including management, consultancy)
(CPC 865, CPC 866)
e) Technical testing and
analysis services
(CPC 8676)
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)
services related to
manufacturing
(CPC 884, CPC 885)
k) Placement and supply
services of personnel
- Labour recruitment
and provision of personnel (nationals and residents with work permit)
(concerned parts of
(CPC 872)
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)
activities
(CPC 873)
m) Related scientific and
technical consulting
services (concerned parts of CPC 8675 not relating to offshore activities)
n) Maintenance and repair of
equipment (not including maritime vessels, aircraft or other transport
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)
p) Photographic services
(CPC 875)
q) Packaging services
(CPC 876)
* 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
horizontal section
horizontal section
(parts of CPC 88)
- Exhibition
management services
(parts of CPC 87909)
- Interior design
(concerned parts of
CPC 87907)
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
SERVICES
B. Courier Services
(CPC 7512)
2C TELECOMMUNICATIONS
SERVICES
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
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)
RELATED ENGINEERING SERVICES
A. General construction work for
buildings
(CPC 512)
B. General construction work for
civil engineering
(CPC 513)
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)
exams giving equivalent competence may be recognised on a case by case basis.
D. Building completion and
finishing work
(CPC 517)
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)
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.
SERVICES
B. Wholesale Trade Services
(Import and trade in alcohol, arms, pharmaceuticals, fish and grain exempted)
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
horizontal section
horizontal section
C. Retailing Services
(Import and trade in pharmaceutical products, alcohol and arms exempted)
D. Franchising 1) 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
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
non-commercial basis. Financial assistance to educational institutions or to students only
available for studies at certified establishments.
Educational services not leading to
the conferring of State recognised exams and/or degrees
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
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)
B. Refuse Disposal Services
(CPC 9402)
a monopoly situation
C. Sanitation and Similar Services
(CPC 9403)
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
horizontal section
horizontal section
D. Other
- Noise abatement services
(CPC 9405)
- Nature and landscape protection services
(CPC 9406)
- Other environmental protection services
(CPC 9409)
- Cleaning services of exhaust
gases
(CPC 9404)
control services of exhaust-gas from cars and trucks. Such services must be offered on a non-profit basis.
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
Understanding).
of the Understanding respectively.
financial service consumers residing in Norway. iv. The following restrictions and limitations apply:
A. Insurance and insurance
related services
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.
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.
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.
B. Banking and other financial
services (excluding insurance)
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.
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.
RELATED SERVICES
A. Hotels and Restaurants
Hotels, camping sites and other
commercial accommodations,
restaurants, cafes, pubs, bars
(CPC 641,CPC 642, CPC 643)
B. Travel Agencies and Tour
Operators Services
(CPC 7471)
C. Tourist Guides Services
(CPC 7472)
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
10. RECREATIONAL,
CULTURAL AND
SPORTING SERVICES
B. News Agency Services
(CPC 962)
11. TRANSPORT SERVICES
A) Maritime Transport
International transport (freight and passengers)
(CPC 7211 and 7212 less cabotage transport (1))
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
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)
- Storage and warehousing
services (CPC 742);
customs clearance services
(4); container station and depot services (5)
- Maritime agency services
(6); freight forwarding services (7)
- Other supporting auxiliary
transport services (8)
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
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:
assistance
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)
- classification societies
Commercial services 1) None
- classification societies
Statutory services for Norwegian
flag vessels
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
horizontal section
horizontal section
- Computer reservations
systems (CRS) services
participating carriers in respect of a CRS controlled by an air carrier of one or more third countries
- Selling and marketing of
air transport services
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
horizontal section
E. Rail Transport Services
c) Pushing and towing
services
(CPC 7113)
d) Maintenance and repair of rail transport equipment
(CPC 8868**)
* 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
e) Supporting services for
rail transport services
(CPC 743)
a), b) Passenger and freight
transportation
(CPC 7121, CPC
7122, CPC 7123; not
including cabotage)
e) Supporting services for
road transport services
(CPC 744)
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
H. Services Auxiliary to All
Modes of Transport
a) Cargo Handling services
(CPC 741)
b) Storage and warehouse
services
(CPC 742)
c) Freight transport agency
services
(CPC 748)
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
d) Others
(CPC 749)
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.
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.
- 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.
- 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.
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.
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
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
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)
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
A. Professional Services
a) Legal services - legal
advice on foreign law
(concerned parts of CPC
861)
the firm) in a firm of Norwegian advocates is only possible when taking active part in the business.
co-operation with Norwegian advocates as a consequence of legislation on how a firm of Norwegian advocates may be organised.
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
- Accounting and
bookkeeping services
The King may decide that accounting takes place abroad.
c) Taxation services
(CPC 863)
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)
e) Engineering services
(CPC 8672)
- Advisory and consultative engineering, engineering design services etc.)
services
(CPC 8673)
g) Urban planning and
landscape architectural
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)
h) Medical and dental
services
(CPC 9312)
(CPC 932)
services, nursing services,
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)
B. Computer and Related
Services
a) Consultancy services
related to the installation of computer hardware
(CPC 841)
b) Software implementation
services
(CPC 842)
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)
d) Data base services
(CPC 844)
e) Maintenance and repair
services for office
equipment including computers and other computer services
(CPC 845, CPC 849)
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)
b) R&D services on social
sciences and humanities
(CPC 852)
c) Interdisciplinary R&D
services
(CPC 853)
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
- Real estate agent 1) None
E. Rental/Leasing Services
without Operators
a), b), c) Relating to ships,
aircraft, other transport equipment
(CPC 83102, CPC 83103,
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
c) Car-hiring
(CPC 83101)
d) Non-transport:
- computers, construction/demolition
(CPC 83107, CPC 83108)
a) Advertising services
(CPC 871)
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
b) Market research and
public opinion polling services
(CPC 864)
c), d) Management and
administrative services
(including management, consultancy)
(CPC 865, CPC 866)
e) Technical testing and
analysis services
(CPC 8676)
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)
services related to
manufacturing
(CPC 884, CPC 885)
k) Placement and supply
services of personnel
- Labour recruitment
and provision of personnel (nationals and residents with work permit)
(concerned parts of
(CPC 872)
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)
activities
(CPC 873)
m) Related scientific and
technical consulting
services (concerned parts of CPC 8675 not relating to offshore activities)
n) Maintenance and repair of
equipment (not including maritime vessels, aircraft or other transport
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)
p) Photographic services
(CPC 875)
q) Packaging services
(CPC 876)
* 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
horizontal section
horizontal section
(parts of CPC 88)
- Exhibition
management services
(parts of CPC 87909)
- Interior design
(concerned parts of
CPC 87907)
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
SERVICES
B. Courier Services
(CPC 7512)
2C TELECOMMUNICATIONS
SERVICES
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
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)
RELATED ENGINEERING SERVICES
A. General construction work for
buildings
(CPC 512)
B. General construction work for
civil engineering
(CPC 513)
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)
exams giving equivalent competence may be recognised on a case by case basis.
D. Building completion and
finishing work
(CPC 517)
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)
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.
SERVICES
B. Wholesale Trade Services
(Import and trade in alcohol, arms, pharmaceuticals, fish and grain exempted)
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
horizontal section
horizontal section
C. Retailing Services
(Import and trade in pharmaceutical products, alcohol and arms exempted)
D. Franchising 1) 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
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
non-commercial basis. Financial assistance to educational institutions or to students only
available for studies at certified establishments.
Educational services not leading to
the conferring of State recognised exams and/or degrees
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
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)
B. Refuse Disposal Services
(CPC 9402)
a monopoly situation
C. Sanitation and Similar Services
(CPC 9403)
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
horizontal section
horizontal section
D. Other
- Noise abatement services
(CPC 9405)
- Nature and landscape protection services
(CPC 9406)
- Other environmental protection services
(CPC 9409)
- Cleaning services of exhaust
gases
(CPC 9404)
control services of exhaust-gas from cars and trucks. Such services must be offered on a non-profit basis.
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
Understanding).
of the Understanding respectively.
financial service consumers residing in Norway. iv. The following restrictions and limitations apply:
A. Insurance and insurance
related services
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.
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.
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.
B. Banking and other financial
services (excluding insurance)
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.
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.
RELATED SERVICES
A. Hotels and Restaurants
Hotels, camping sites and other
commercial accommodations,
restaurants, cafes, pubs, bars
(CPC 641,CPC 642, CPC 643)
B. Travel Agencies and Tour
Operators Services
(CPC 7471)
C. Tourist Guides Services
(CPC 7472)
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
10. RECREATIONAL,
CULTURAL AND
SPORTING SERVICES
B. News Agency Services
(CPC 962)
11. TRANSPORT SERVICES
A) Maritime Transport
International transport (freight and passengers)
(CPC 7211 and 7212 less cabotage transport (1))
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
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)
- Storage and warehousing
services (CPC 742);
customs clearance services
(4); container station and depot services (5)
- Maritime agency services
(6); freight forwarding services (7)
- Other supporting auxiliary
transport services (8)
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
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:
assistance
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)
- classification societies
Commercial services 1) None
- classification societies
Statutory services for Norwegian
flag vessels
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
horizontal section
horizontal section
- Computer reservations
systems (CRS) services
participating carriers in respect of a CRS controlled by an air carrier of one or more third countries
- Selling and marketing of
air transport services
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
horizontal section
E. Rail Transport Services
c) Pushing and towing
services
(CPC 7113)
d) Maintenance and repair of rail transport equipment
(CPC 8868**)
* 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
e) Supporting services for
rail transport services
(CPC 743)
a), b) Passenger and freight
transportation
(CPC 7121, CPC
7122, CPC 7123; not
including cabotage)
e) Supporting services for
road transport services
(CPC 744)
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
H. Services Auxiliary to All
Modes of Transport
a) Cargo Handling services
(CPC 741)
b) Storage and warehouse
services
(CPC 742)
c) Freight transport agency
services
(CPC 748)
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
d) Others
(CPC 749)
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.
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.
- 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.
- 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.
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
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).
and tax credits
and tax credits
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.
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
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:
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:
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.
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.
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
A. Professional Services
- Consultancy on home
country law and international law
(part of CPC 861)
keeping services
- Accounting
(CPC 862 except 86211)
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)
services to a joint stock company (société anonyme/Aktiengesellschaft) or a société en commandite par actions / Kommanditaktiengesellschaft must have a commercial presence in Switzerland
to a joint stock company (société anonyme/Aktiengesellschaft) or a société en commandite par actions / Kommanditaktiengesellschaft must have a commercial presence in Switzerland
(CPC 863)
(CPC 8671)
in Switzerland required in canton of Lucerne
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
(CPC 8672)
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)
licensed Swiss surveyor)
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)
(CPC 8673)
architectural services
(CPC 8674)
(CPC 9312)
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)
B. Computer and Related Services
(CPC 841)
services
(CPC 842)
(CPC 843)
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
(CPC 844)
- Maintenance and repair
services of office machinery and equipment including computers
(CPC 845)
- Data preparation services
(CPC 8491)
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)
- R&D services on social
sciences, excluding projects financed in whole or in part by public funds
(part of CPC 852)
- Interdisciplinary R&D
services, excluding projects financed in whole or in part by public funds
(part of CPC 853)
D. Real Estate Services
- Real estate services on a fee or
contract basis
(CPC 822)
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
E. Rental/Leasing without
Operators
- For maritime transport
services
(part of CPC 83103)
by Swiss nationals, 3/4 of which having residency in Switzerland
- For internal waterways
transport on the Rhine
(part of CPC 83103)
capital and vote) by persons domiciled in Switzerland or in a country according to the Mannheim Convention and the protocols related to it
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
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
- Relating to aircraft,
excluding rental/leasing to companies flying on regular schedule or on charter
(part of CPC 83104)
equipment
(CPC 83101 + 83102 + 83105)
and equipment
(CPC 83106 - 83109)
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
- 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)
opinion polling
(CPC 864)
services
(CPC 865)
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
management consulting
(CPC 866)
services
(CPC 8676)
agriculture, hunting and forestry
- Consulting services on agriculture, hunting and forestry
(part of CPC 881)
- Consulting services relating
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
- Services incidental to mining, excluding prospection, surveying, exploration and exploitation
(part of CPC 883 + part of
5115)
manufacturing
- Consulting services relating to manufacturing
(part of CPC 884 + part of
885)
m) Related scientific and technical
consulting services
- Related scientific and technical consulting services, excluding prospection, surveying, exploration and
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)
equipment
(not including maritime vessels, aircraft or other transport equipment)
(CPC 633 + 8861-8866)
feasibility
feasibility
- Building-cleaning services
(CPC 874 except 87409)
feasibility
commercial presence in Switzerland required
feasibility
commercial presence in Switzerland required
(CPC 875)
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
(CPC 876)
feasibility
commercial presence in Switzerland required
feasibility
commercial presence in Switzerland required
(CPC 88442)
(part of CPC 87909)
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
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.
exceeds 2 kg
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
C. Telecommunications Services
Telecommunication Services are the transport of electro-magnetic signals - sound, data, image and combinations thereof -, excluding broadcasting1
(CPC 7521)
transmission
(part of CPC 7523)
transmission
(part of CPC 7523)
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
(part of CPC 7523)
(CPC 7522)
(part of CPC 7521 + part of
7529)
(part of CPC 7522 + part of
7523)
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
(part of CPC 7523)
(part of CPC 7523)
base retrieval
(part of CPC 7523)
(EDI)
(part of CPC 7523)
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
facsimile service
(part of CPC 7523)
m) Code and protocol conversion 1) None
data processing
(part of CPC 843)
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
- Enhanced/value added
services based on licensed wireless networks including enhanced/value added paging services, except for voice transmission
RELATED ENGINEERING SERVICES
A. General Construction Work for
Buildings
(CPC 512)
1) Unbound due to lack of technical
feasibility
2) None
3) None
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
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
feasibility
C. Installation and Assembly
Work
(CPC 514 + 516)
1) Unbound due to lack of technical
feasibility
2) None
3) None
feasibility
D. Building Completion and
Finishing Work
(CPC 517)
1) Unbound due to lack of technical
feasibility
2) None
3) None
feasibility
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)
feasibility
feasibility
- Foundation work, concrete
work, steel bending and erection (CPC 5151 + 5154
+ 5155)
feasibility
feasibility
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
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)
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)
commercial presence in Switzerland required
commercial presence in Switzerland required
D. Franchising
(CPC 8929)
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
SERVICES
Private Educational Services:
- Compulsory education services
(primary & secondary I)
- Non-compulsory secondary
education services
(secondary II)
- Higher Education Services
(CPC 923)
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
- Adult Education Services
(CPC 924)
SERVICES2
A. Sewage Services
(CPC 9401)
feasibility
feasibility
B. Refuse Disposal Services
(CPC 9402)
feasibility
feasibility
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
commercial presence in Switzerland required
commercial presence in Switzerland required
C. Sanitation and Similar Services
(CPC 9403)
feasibility
feasibility
D. Other Environmental Services
(CPC 9404 + 9405 + 9406 +
part of 9409)
feasibility
feasibility
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- Monopoly rights as indicated in
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
Related Services paragraph B.1 of the "Understanding": a
public monopoly on fire and natural damage insurance on buildings exists in the
following cantons : Zurich, Berne, Lucerne, Nidwalden, Glaris, Zoug, Fribourg, Soleure, Bâle -Ville, Bâle -Campagne, Shaffhouse, Argovie, St-Gall, Grisons, Appenzell Rhodes Extérieures, Thurgovie, Vaud, Neuchâtel,
Jura. In the cantons of Nidwalden and Vaud, the public monopoly on fire and natural damage insurance covers also movable property located in the buildings.
B.3 of the "Understanding": the underwriting
of aircraft liability insurance requires a commercial presence in Switzerland.
(Aktiengesellschaft, société anonyme) or a mutual association (Genossenschaft, société cooperative) is required ; for branches of foreign insurance companies, the legal form
limited as
indicated in Part I; however,
foreign or foreign-controlled insurance
companies are granted authorisation to invest in real estate, provided the total
value of the buyer's property does not exceed the
technical reserves required
for the company's activities in Switzerland, as well as to acquire property that
serves as a security for
mortgage loans in case of bankruptcy or
liquidation.
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
of the insurance company in the head office
country must be comparable to a Swiss joint- stock company or to a Swiss mutual association; participation in the basic health insurance scheme requires health insurance suppliers to be organised in one of the following legal entities: association (Verein, association), mutual association, foundation
(Stiftung, fondation) or joint-stock company; participation in the statutory pension funds scheme (Berufsvorsorge / prévoyance professionnelle) requires pension funds to be organised in the form of a mutual association or a foundation
Part I;. however,
foreign or foreign-
controlled insurance companies are granted authorisation
to invest in real estate, provided the total value of the buyer's property
does
not exceed the technical reserves required for the company's activities
in Switzerland, as well as to acquire property that serves as a security for
mortgage loans in case of bankruptcy or liquidation.
Banking and Other Financial
Services
(excluding insurance)
Monopoly rights as indicated in
paragraph B.1 of the "Understanding": two
mortgage bonds issuance institutes have been granted an exclusive right for the
issuance of specific mortgage bonds (Pfandbrief, lettre de gage); with regard to
the first institute only Swiss cantonal banks are accepted as members; in the
case of the second institute banks with head office in Switzerland whose
national mortgage loan business amounts to
at least 60 per cent of the
balance sheet can
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
be members the issue of other mortgage-
backed bonds is not affected by this regulation.
1)3 Foreign investment funds can only be marketed or distributed through a licensed representative agent resident in Switzerland; Swiss franc denominated issues can be lead- managed only by a bank or a securities dealer having a commercial presence (except representative office) in Switzerland.
specific requirements relating to the name of firm and the regulations on financial institutions in the country of origin; commercial presence may be denied to financial service suppliers whose ultimate shareholders and/or beneficial owners are persons of a non- GATS Member; representative offices can neither conclude or deal business nor act as an agent.
foreign or foreign-controlled banks are granted
authorisation to acquire property that serves as a security for mortgage loans
in
case of bankruptcy or liquidation; the issue of foreign collective
investment funds is subject to stamp duty.
foreign or foreign-controlled banks are granted
authorisation to acquire property that serves as a security for mortgage loans
in
case of bankruptcy or liquidation.
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
RELATED SERVICES
A. Hotels and Restaurants
(includes catering)
(CPC 641 - 643)
feasibility, except
unbound for catering (CPC
6423)
commercial presence in Switzerland required
feasibility, except
unbound for catering (CPC
6423)
commercial
presence in Switzerland
required; residency of licence holder in same canton
may be required in some cantons
B. Travel Agencies and Tour
Operators Services
(CPC 7471)
C. Tourist Guides Services
(CPC 7472)
feasibility
feasibility
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
some cantons commercial presence may be required
10. RECREATIONAL,
CULTURAL AND SPORTING SERVICES
(other than audiovisual
services)
B. News Agency Services
(CPC 962)
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
C. Libraries
(CPC 9631*)
D. Sporting and Other
Recreational Services
- Sporting Servic es
(CPC 9641)
11. TRANSPORT SERVICES
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
B. Internal Waterways Transport
Internal Waterways Transport
on the Rhine:
- Passenger and freight transportation
(part of CPC 7221 + part of
7222)
capital and vote) by persons domiciled in Switzerland or in a country according to the Mannheim Convention and the protocols related to it
commercial presence in Switzerland required
- Rental of vessels with crew
(part of CPC 7223)
capital and vote) by persons domiciled in Switzerland or in a country according to the Mannheim Convention and the protocols related to it
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
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
- Maintenance and repair of
vessels
(part of CPC 8868)
feasibility
feasibility
- Pushing and towin g
services
(part of CPC 7224)
feasibility
feasibility
- Supporting services for
internal waterway transport
(part of CPC 745)
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
C. Air Transport Services
Aircraft repair and
maintenance services
feasibility
commercial presence in Switzerland required
feasibility
commercial presence in Switzerland required
D. Space Transport
(CPC 733)
feasibility
feasibility
E. Rail Transport Services
(CPC 7111)
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
service in an ecologically and economically
more reasonable way
b), c) Freight transportation,
including pushing and towing
(CPC 7112 + 7113)
transport equipment
(part of CPC 8868)
feasibility
feasibility
e) Supporting services for railway
transport
(CPC 743)
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
concession there has to be a need for such a railways undertaking and there is no other means of transport which could handle that service in an ecologically and economically more reasonable way
- regular, "closed-door" tours
only
(part of CPC 7121)
- occasional, excluding
empty entrance, cabotage and taxi services
(part of CPC 7122)
(CPC 7123)
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
having an actual total laden between 34t and
40t are subject to numerical quotas. After January 1st, 2005: none for vehicles having an actual total weight of less than 40t.
Switzerland.
with operator
(CPC 7124)
transport equipment
(CPC 6112 + 8867)
feasibility
feasibility
H. Services Auxiliary to all Modes
of Transport
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
(CPC 741) feasibility
feasibility
services
(CPC 742)
feasibility
feasibility
c), d) Freight transport agency
services, including other auxiliary transport services
(CPC 748 + 749)
and delivery.
and delivery.
ANNEX VIII
REFERRED TO IN ARTICLE 36
FINANCIAL SERVICES
Article 1
Definitions
For the purposes of Chapter III and this Annex:
(a) life;
(b) non- life;
- 2 -
(a) money market instruments (including cheques, bills, certificates of deposits);
(b) foreign exchange;
(c) derivative products including, but not limited to, futures and options;
(d) exchange rate and interest rate instruments, including products such as swaps, forward rate agreements;
(e) transferable securities;
(f) other negotiable instruments and financial assets, including bullion;
(i) a government, a central bank or a monetary authority, of a Party, or an entity owned or controlled by a Party, that is principally engaged in carrying out governmental functions or activities for governmental purposes, not including an entity principally engaged in supplying financial services on commercial terms; or
- 3 -
(ii) a private entity, performing functions normally performed by a central bank or monetary authority, when exercising those functions.
of financial services by non-resident suppliers of financial services into the territory of a
Party; a “non-resident supplier of financial services” is a financial service supplier of a Party which supplies a financial service into the territory of another Party from an establishment located in the territory of a GATS Member, regardless of whether such a financial service supplier has or has not a commercial presence in the territory of the Party in which the financial service is supplied.
Article 2
National Treatment
to financial service suppliers of another Party established in its territory access to
payment and clearing systems operated by public entities, and to official funding and refinancing facilities available in the normal course of ordinary business. This paragraph
is not intended to confer access to the Party’s lender of last resort facilities.
territory of the Party.
Article 3
Prudential Measures
(a) the protection of investors, depositors, policy- holders, policy-claimants, persons to whom a fiduciary duty is owed by a financial service supplier,
or any similar financial market participants; or
(b) the maintenance of the safety, soundness, integrity or financial responsibility of financial service suppliers; or
(c) ensuring the integrity and stability of a Party's financial system.
- 4 -
“Core Principles for Effective Banking Supervision”, the standards and principles of the International Association of Insurance Supervisors and the International Organisation of Securities Commissions’ “Objectives and Principles of Securities Regulation” are implemented and applied in its territory.
Article 4
Recognition
on an agreement or arrangement with the country concerned or may be accorded autonomously.
Article 5
Data Processing
- 5 -
Article 6
Specific Exceptions
in its territory forming part of a public retirement plan or statutory system of social
security.
in its territory for the account or with the guarantee or using the financial resources of
the Party, or its public entities.
to be conducted or supplied by its financial service suppliers in competition with a public entity or a financial service supplier, "services" shall include such activities.
in pursuit of monetary or exchange rate policies.
Article 7
Modification of Schedules
ANNEX IX
REFERRED TO IN ARTICLE 36
TELECOMMUNICATIONS SERVICES
Article 1
Definitions
Article 2
General Principles
With a view to ensure the supply of cost-effective, high quality telecommunications services, the Parties shall adopt or maintain appropriate measures to prevent anti-competitive practices of
- 2 -
Suppliers. There shall be primary reliance on private negotiations and industry self-regulation, subject to requirements designed to prevent anti-competitive conduct.
Measures and their application shall be objective, impartial and non- discriminatory. They shall, to the extent feasible, be techno logy- neutral.
Regulatory requirements shall be applied in a transparent ma nner. Unless there is an overriding public or private interest not to do so, the regulatory authorities shall make interconnection agreements publicly available.
Recognising the need to respond rapidly to changing market forces, all decisions and directions pertaining to the regulatory measures outlined
in this Annex, including decisions regarding appeals, shall be implemented by the relevant authorities as quickly as reasonably possible.
A Supplier affected by a decision of a regulatory authority shall have recourse to appeal to an independent administrative body and/or a court, in accordance with domestic legislation.
Article 3
Licensing Procedures
in paragraph 1.
- 3 -
Article 4
Allocation and Use of Scarce Resources
Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of way, shall be carried out in an objective, timely, transparent and non-discriminatory manner. The current state of allocated frequency bands shall be made publicly available.
Article 5
Competitive Safeguards
Article 6
Minimum Interconnection Obligations
Suppliers offering a public switched telephone service shall interconnect either directly or indirectly with other Suppliers.
A Supplier shall be required to make publicly available, in a clear format and in sufficient detail, any technical and commercial conditions concerning interconnection.
- 4 -
According to domestic laws and regulations, Suppliers shall protect from disclosure any confidential or proprietary information obtained from another Supplier in the course of negotiating or implementing an interconnection agreement. Suppliers may use such information only for the provision of the specific Interconnection Related Services (IRS) requested.
A Supplier that interconnects with another Supplier shall only use telecommunications installations that do not cause physical or technical harm to the other Supplier’s network.
Suppliers shall be required to comply with any applicable mandatory technical standard adopted. The telecommunications industry shall be consulted with regard to efforts to determine which technical standards should be made mandatory.
Suppliers shall be required to take any reasonable action necessary to allow an end user that chooses to obtain service from a different Supplier to do so with minimum difficulty. This includes the duty, where technically feasible, to allow the end user to retain the same telephone number or network address and to continue to receive service using the same local loop.
Unless they agree otherwise, the interconnecting Suppliers shall be required to exchange information that is necessary to provide accurate and timely billing to themselves, their affiliates or other Suppliers.
Article 7
Interconnection with Dominant Suppliers
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do so pursuant to the terms of a Reference Interconnection Offer (RIO) extended by the Dominant Supplier. The RIO shall contain written statements of the prices, terms and conditions on which a Dominant Supplier will provide interconnection services to
a Supplier seeking interconnection. The RIO shall be required to contain the following:
to enable a Supplier that is willing to accept its prices, terms and conditions to obtain
IRS without having to engage in negotiations with the Dominant Supplier. If a Supplier accepts the RIO, further discussions will be limited to implementing the accepted prices, terms and conditions.
Article 8
Interconnection Dispute Resolution
Where Suppliers are unable to resolve disputes regarding the negotiation of an Interconnection Agreement with Dominant Suppliers within a stipulated time, they shall have recourse to assistance from the relevant regulatory authorities to resolve disputes regarding appropriate terms, conditions and rates for interconnection within a reasonable time frame. The relevant regulatory authority shall fix the conditions for the interconnection in accordance with the normal principles governing the market and
- 6 -
the sector in question and in accordance with the principles of Art icle 2, Article 6 and
Article 7. Domestic legislation may provide for special conciliation proceedings.
Article 9
Independent Regulators
The regulatory authority shall be separate from, and not accountable to, any
Supplier of basic telecommunications services.
Article 10
Universal Service
Domestic regulation may define the kind of universal service obligation that should be maintained. Such obligations will not be regarded as anti-competitive per se, provided they are administered in a transparent, non-discriminatory and competitively neutral manner and are not more burdensome than necessary for the kind of universal service defined by domestic regulation.
ANNEX X
REFERRED TO IN ARTICLE 36
RECOGNITION OF QUALIFICATIONS FOR ENGINEERING SERVICES
Where, in the territory of a Party, the supply of an engineering service is subject to
qualification requirements such as a diploma or a professional title, the competent authorities
of the Parties shall embark on a work programme to develop any necessary disciplines for the recognition of diplomas and professional titles awarded by another Party as a means of complying with the relevant regulatory requirements. This work program shall aim to be completed within three years from the date of entry into force of this Agreement.
ANNEX XI
REFERRED TO IN ARTICLE 46
INVESTMENT RESERVATIONS
The reservations referred to in Article 46 are set out in the Appendices attached
to this Annex.
APPENDIX 1 TO ANNEX XI
RESERVATIONS BY ALL PARTIES
Sector: Power and Energy sector
Repair of Transport Equipment sector
Sub-sector: -
Obligation or article in respect of which the reservation is taken:
National Treatment and Most-Favoured-Nation Treatment
Level of Government: National and Sub-national
Legal source or authority of the measure:
Succinct description of the measure:
Purpose or motivation of the measure:
Not Applicable
All activities in the power and energy sector as well as in the repair of transport equipment sector shall be treated as services under this Agreement
To take into account the ambiguity of whether these sectors are considered manufacturing or services
APPENDIX 2 TO ANNEX XI
RESERVATIONS BY THE EFTA STATES
Sector: All sectors
Sub-sector: -
Obligation or article in respect of which the reservation is taken:
National Treatment and Most-Favoured-Nation Treatment
Level of Government: National and Sub-national
Legal source or authority of the measure:
Succinct description of the measure:
Purpose or motivation of the measure:
Not applicable
Collective copyright or neighbouring rights’ management systems; royalties, levies, grants and funds, designed to preserve and promote linguistic and cultural diversity
National cultural policy
APPENDIX 3 TO ANNEX XI
RESERVATIONS BY SINGAPORE
SINGAPORE
Obligation Concerned: National Treatment
Legal Citation: Companies Act, Cap 50 (1994)
Business Registration Act, Cap 32 (2001)
Description: Compliance by Foreign Companies and Foreigners with the
Companies Act and Business Registration Act requirements as to
the establishment of a branch/business firm/company and the filing of accounts (where applicable).
A) a Singapore citizen;
B) a Singapore permanent resident; or
C) a Singapore employment pass holder.
However, a foreigner who is a Singapore permanent resident or a Singapore employment pass holder can register a business without appointing a local manager;
Purpose or motivation of
the measure:
To facilitate judicial proceedings
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SINGAPORE
Obligation Concerned: National Treatment
Legal Citation: Residential Property Act, Cap 274 (1985)
Housing & Development Act, Cap 129 (1997)
Executive Condominium Housing Scheme Act, Cap 99A (1997) Banking Act, Cap 19
Finance Companies Act, Cap 108
MAS Act, Cap 186
Description: 1 Ownership of land:
a) non-citizens cannot own residential land.
a) non-citizens are restricted from purchasing landed property and residential property in a building of less than 6 levels;
b) there are also restrictions on non-citizens owning residential properties under government public housing schemes;
Measures may be imposed to restrict financial institutions from extending S$ loans to non-Singapore citizens and non-Singapore companies for the purchase of residential property in Singapore.
Purpose or motivation of
the measure:
Scarcity of available land
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SINGAPORE
Obligation Concerned: National Treatment
Legal Citation: Banking Act, Cap. 19, MAS Notice 757 to Banks Securities
Industry Act, Cap. 289, MAS Notice 1201 to Securities Dealers
Finance Companies Act, Cap 108, MAS Notice 816 to Finance Companies Insurance Act, Cap 142, MAS Notice 109 to Insurers MAS Act, Cap 186, MAS Notice 1105 to Merchant Banks
Description: 1 Where amounts exceed S$5 million per entity1, non- residents may obtain from banks2 S$ credit facilities for any purpose in Singapore or overseas, subject to the following conditions:
a. For S$ investments in financial assets and real estate, banks are required to ensure that the S$ credit facilities extended are withdrawn when the investments, or part thereof, are in any way converted into S$ cash proceeds.
b. Where the S$ proceeds are to be used or invested offshore, non-residents are required to swap these proceeds into foreign currency upon draw-down. In this instance, banks are not allowed to convert the S$ proceeds into foreign currency via the spot or forward market. For S$ equity listings and bond issues by non-residents wishing to tap S$ markets to finance their activities offshore, non-residents are required to swap or convert the S$ proceeds into foreign currency for use offshore.
1 For financial institutions seeking to obtain S$ credit facilities, each subsidiary is considered a separate entity while the Head Office and all overseas branches are collectively regarded as one entity.
2 The restrictions in this Reservation describe the measures in MAS' Notice 757 to Banks. Similar measures are
set out in MAS Notice 1201 to Securities Dealers, MAS Notice 816 to Finance Companies, MAS Notice 109 to
Insurers, and MAS Notice 1105 to Merchant Banks.
- 4 -
documentary evidence of the non-resident’s need to hedge its trade with, or its economic and financial activities in Singapore.
Purpose or motivation of the measure:
(The above reservation shall not be construed as causing a
delay
in transfers as defined in Article 44).
Measures with regards
to the internationalisation of the Singapore currency
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SINGAPORE
Obligation Concerned: National Treatment and Most-Favoured-Nation Treatment
Legal Source or
Authority:
Newspaper and Printing Presses Act, Cap 206 (1991
Revised
Edition)
Ministry of Information, Communications and the
Arts
Description: National Treatment and Most-Favoured-Nation Treatment shall
not apply to the printing and publishing sector
Purpose or motivation of
the measure:
National social policy and national interest
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SINGAPORE
Obligation Concerned: National Treatment and Most-Favoured-Nation Treatment
Legal Citation: Arms and Explosives Act, Cap 13 (1985)
Description: National Treatment and Most-Favoured-Nation Treatment shall
not apply to the arms and explosives sector. The manufacture,
use, sale, storage, transport, importation, exportation and possession of arms and explosives are regulated for protection of vital security interests.
Purpose or motivation of
the measure:
Protection of security interests
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SINGAPORE
Obligation Concerned: National Treatment and Most-Favoured-Nation Treatment
Legal Citation: Not applicable
Description: National Treatment and Most-Favoured-Nation Treatment shall
not apply to the privatisation or divestment of corporate entities
or assets currently in Government ownership
Purpose or motivation of the measure:
Government Policy
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SINGAPORE
Obligation Concerned: National Treatment and Most-Favoured-Nation Treatment
Legal Citation: Control of Manufacture Act, Cap 57 (2001)
Description: For various reasons relating to public interest in certain
Favoured-Nation Treatment may not apply with regards to statutory licensing requirements and conditions imposed for the manufacture of the following:
memory), VCD (video compact disc);
read only memory);
Purpose or motivation of
the measure:
Public interest in certain manufacturing activities
APPENDIX 4 TO ANNEX XI
RESERVATIONS BY ICELAND
ICELAND
Sector: All sectors
Sub-sector: Company Law
Obligation or article in
respect of which the reservation is taken:
National Treatment and Most-Favoured-Nation Treatment
Level of Government: National
Legal source or authority
of the measure:
Law No. 138/1994 Respecting Private Limited Companies, Law
No.
2/1995 Respecting Public Limited Companies, Law No.
34/1991 on
Investment by Non-Residents in Business Enterprises
Succinct description of
the measure:
The majority of the founders of a private limited company or
a
public limited company must be resident in Iceland or
another EEA1 member state. The Minister of Commerce
can grant exemptions from these restrictions on grounds of an applications.
The manager/-s and at least half the board of directors of a private
limited company or a public limited company must be resident in Iceland
or another EEA member state. The Minister of Commerce can grant exemptions
from these restrictions on grounds of an applications
Purpose or motivation of
the measure:
To secure that the legal venue of the majority of the board
of
directors and managers is within Icelandic jurisdiction
1 European Economic Area
- 2 -
ICELAND
Sector: All sectors
Sub-sector: Real estate
Obligation or article in respect of which the reservation is taken:
National Treatment and Most-Favoured-Nation Treatment
Level of Government: National
Legal source or authority of the measure:
Law No. 19/1966 on the Right to Own and Use Real Estate, Law No. 34/1991 on Investment by Non-Residents in Business Enterprises
Succinct description of
the measure:
Only Icelandic citizens and Icelandic legal entities and citizens
and
legal entities from another EEA2 member state are allowed to
own
real estate in Iceland unless the ownership and use is linked
to an investment in real estate pertaining to the business activity of the investor. The same applies to the hiring of a real estate if
the duration of the lease lasts for more than 3 years. These restriction do not apply to a non-EEA citizen who has been residing in Iceland for at least five years. The Minister of Justice can grant exemptions from these restrictions on grounds of an applications
Purpose or motivation of
the measure:
Fluctuations in real estate prices due to possible excess
foreign
demand can adversely affect the domestic market for housing
and
summer houses (secondary homes)
2 European Economic Area
- 3 -
ICELAND
Sector: Fisheries
Sub-sector: Fishing, whaling
Obligation or article in respect of which the reservation is taken:
National Treatment
Level of Government: National
Legal source or authority of the measure:
Law No. 13/1992 on the Right to Conduct Fishing in Iceland’s Economic Zone, Law No. 34/1991 on Investment by Non- Residents in Business Enterprises, Law No. 26/1949 on Whaling
Succinct description of
the measure:
Only Icelandic citizens and Icelandic legal entities
under
Icelandic control are allowed to fish in the Icelandic
economic
zone. The same applies to whaling
Purpose or motivation of
the measure:
The relative economic importance of the fishing industry
for
Iceland, with fish and fish products constituting around
half of the country’s foreign earnings, as well as Iceland’s
determination
to maintain a sustained yield from its fishing stocks.
Iceland believes that it is in a better position to preserve its fishing
stocks
jurisdiction
- 4 -
ICELAND
Sector: Fisheries
Sub-sector: Fish Processing
Obligation or article in
respect of which the
reservation is taken:
National Treatment
Level of Government: National
Legal source or authority
of the measure:
Law No. 34/1991 on Investment by Non-Residents in
Business
Enterprises
Succinct description of
the measure:
Only Icelandic citizens and Icelandic legal entities are allowed
to
own and manage enterprises engaged in fish processing
in Iceland. Fish processing in this context is freezing, salting, drying and
any other process used to initially preserve fish and fish
products, including melting and meal processing. This reservation does not apply
to secondary fish processing
Purpose or motivation of
the measure:
The reservation on fish processing is an integral part of
retaining
control in the field of fishing and whaling. The relative
economic
importance of the fishing industry for Iceland, with fish and fish
products constituting around half of the country’s foreign
earnings, as well as Iceland’s determination to maintain a
sustained yield from its fishing stocks. Iceland believes that it is
in a
better position to preserve its fishing stocks if those that
harvest
those stocks come under Icelandic jurisdiction
- 5 -
ICELAND
Sector: Fisheries
Subsector: Fish Auctioning
Obligation or Article in
respect of which the reservation is taken:
National Treatment
Level of Government: National
Legal source or authority
of the measure:
Law No. 123/1989 on the Auctioning of Fish
Succinct description of
the measure:
Only Icelandic citizens and Icelandic legal entities are allowed
to
own and manage enterprises engaged in fish auctioning
in
Iceland
Purpose or motivation of
the measure:
The reservation on fish auctioning is an integral part of
retaining
control in the field of fishing and whaling. The relative
economic importance of the fishing industry for Iceland, with fish and fish
products constituting around half of the country’s foreign
earnings, as well as Iceland’s determination to maintain a
sustained yield from its fishing stocks. Iceland believes that it is
in a
better position to preserve its fishing stocks if those that harvest
those stocks come under Icelandic jurisdiction
APPENDIX 5 TO ANNEX XI
RESERVATIONS BY LIECHTENSTEIN
LIECHTENSTEIN
Sector: All sectors
Sub-sector:
Obligation or article in respect of which the reservation is taken:
National Treatment
Level of Government: National
Legal source or authority of the measure:
Gewerbegesetz vom 10. Dezember 1969 (Act on Commercial Law of 10
December 1969), LR (Systematic Collection of Liechtenstein Law)
930.1 and the relevant laws with regard to categories mentioned in
Article 2 Paragraph 1 of that Act
as well as relevant Parliament or
Government decisions
Succinct description of
the measure:
Purpose or motivation of the measure:
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
To ensure a balanced development of the national economy
- 2 -
LIECHTENSTEIN
Sector: All sectors
Sub-sector:
Obligation or article in respect of which the reservation is taken:
National Treatment
Level of Government: National
Legal source or authority of the measure:
Gewerbegesetz vom 10. Dezember 1969 (Commercial Law Act)
Personen- und Gesellschaftsrecht vom 20. Januar 1926
(Company Law), LR
216.0
Succinct description of
the measure:
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-recognized 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 mana gers 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-recognized professional qualifications. The majority
of the
administrators (authorized 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
Purpose or motivation of
the measure:
To facilitate judicial proceedings
- 3 -
LIECHTENSTEIN
Sector: All sectors
Subsector:
Obligation or article in respect of which
the reservation is taken:
National Treatment
Level of Government: National
Legal source or authority of
the measure:
Succinct description of the measure:
Agreement on the European Economic Area of 2 May 1992
(EEA
Agreement)
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
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
Purpose or motivation of the
measure:
To ensure that benefits from the EEA Agreement are not automatically accorded to third countries
- 4 -
LIECHTENSTEIN
Sector: All sectors
Subsector:
Obligation or article in respect of which the reservation is taken:
National Treatme nt
Level of Government National and Sub-national
Legal source or authority
of the measure:
Succinct description of the measure:
Grundverkehrsgesetz vom 9 Dezember 1992 ( Law on
the
acquisition of real estate of 9 December 1992), LR 214.11
All acquisitions of real estate are subject to authorization. Such authorization 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
Purpose or motivation of
the measure:
Extreme scarcity of available land. Preservation of access to real estate for the resident population and maintenance of a balanced geographic situation
APPENDIX 6 TO ANNEX XI
RESERVATIONS BY NORWAY
NORWAY
Sector: All sectors
Sub-sector: -
Obligation or article in respect of which the reservation is taken:
National Treatment and Most Favoured Nation Treatment
Level of Government: National
Legal source or authority of the measure:
Companies Act of 13 June 1997 No 44 (aksjeloven) and
Joint Stock Public
Companies Act of 13 June 1997 No 45
(allmennaksjeselskapsloven)
Succinct description of
the measure:
Manager and at least one half of the members of the board
must
be domiciled in Norway. The residency criteria do not
apply to
nationals of an EEA State who are permanent residents of one of
these States. The Ministry of Trade and Industry may grant exemptions
from this provision
Purpose or motivation of
the measure:
The resident criteria are based on reasons of jurisdiction, in
order
to ensure that the persons responsible for the company's
affairs are accessible
- 2 -
NORWAY
Sector: Real estate
Sub-sector: Secondary residences
Obligation or art icle in respect of which the reservation is taken:
National Treatment
Level of Government: National
Legal source or authority of the measure:
Succinct description of the measure:
Purpose or motivation of the measure:
Concessions Act of 31 May 1974 No. 19
Acquisition or leasing of secondary residences by non-residents is subject to
a concession
To prevent that prices in the market for secondary residences
are adversely affected due to possible increases in demand from
non-residents
- 3 -
NORWAY
Sector: Fishing and fish processing
Subsector: -
Obligation or Article in respect of which the reservation is taken:
Level of Government:
Legal source or authority of the measure:
Succinct description of
National Treatment
Regulation of Participation in Fishing Act of 16 June 1972 No 57
Economic
Zone Act of 17 December 1976 No 91
The Fishing Limit Act of 17 June 1966 No
19
A concession to acquire a fishing vessel or share in a company
which owns such vessels can only be given to a Norwegian
citizen or a body that can be defined as a Norwegian citizen. A company is regarded as having equal rights with a Norwegian citizen when its main office is situated in Norway and the majority of the Board, including the Chair of the Board, are Norwegian citizens and have stayed in the country the last two years. Norwegian citizens also have to own a minimum of 60%
of the shares and have to be authorised to vote for at least 60% of
the votes
Ownership to the fishing fleet shall be reserved for professiona l fishermen. To obtain the right to own a fishing vessel, one has to have a record of active, professional fishing on a Norwegian fishing boat for at least three of the last five years
Purpose or motivation of the measure:
It is prohibited for those persons than Norwegian nationals
or
companies, as defined above, to process, pack or transship fish,
crustaceans and mollusc or parts and products of these inside the fishing
limits of the Norwegian Economic zone. This applies to catches from both
Norwegian and foreign vessels. Exceptions are granted under special
circumstances
Resource conservation and management
APPENDIX 7 TO ANNEX XI
RESERVATIONS BY SWITZERLAND
SWITZERLAND
Sector: All sectors
Sub-sector: -
Obligation or article in respect of which the reservation is taken:
National Treatment
Level of Government: National
Legal source or authority of the measure:
Federal Act of 30 March 1911 (Code of Obligations)
supplementing the Swiss
Civil Code
(Systematic Collection of Federal Laws and Regulations [RS]
No. 220)
Succinct description of
the measure:
- The vast majority of companies in Switzerland are organized
as corporations (Société anonyme [SA] – Aktiengesellschaft
[AG] ), featuring a predetermined capital and shareholders’
liability limited to the nominal capital invested. Of the
members of the board of directors of a Swiss corporation, the majority must be Swiss citizens residing in Switzerland. Exceptions are possible in the case of holding companies
- Limited liability companies (Société à responsabilité limité
[Sàrl] – Gesellschaft mit beschränkter Haftung [GmbH] ) are
characterized by a limited capital divided into quotas. In a limited liability company, at least one managing officer must be residing in Switzerland
- A foreign company may also establish one or several branch offices in Switzerland. At least one representative of a branch office must be residing in Switzerland
Purpose or motivation of
the measure:
To facilitate judicial proceedings
- 2 -
SWITZERLAND
Sector: All sectors
Sub-sector: Real estate
Obligation or article in respect of which the reservation is taken:
National Treatment
Level of Government: National and Sub-national
Legal source or authority of the measure:
Federal Act of 16 December 1983 on the acquisition of real estate by persons abroad (RS 211.412.41)
Succinct description of
the measure:
Foreign nationals not residing in Switzerland and
companies
established or controlled from abroad are not allowed to
invest in
the residential property market (except for residential
property directly linked to a business presence) and in agricultural
real estate. For the acquisition of vacation homes, a cantonal permit is
required
Purpose or motivation of
the measure:
Scarcity of available land
ANNEX XII
REFERRED TO IN ARTICLE 54
PROTECTION OF INTELLECTUAL PROPERTY
Article 1
Intellectual Property
"Intellectual property" comprises in particular copyright, including computer programmes and databases1, as well as neighbouring rights, trademarks for goods and services, geographical indications, including appellations of origin2, industrial designs, patents, plant varieties, topographies of integrated circuits, as well as undisclosed information.
Article 2
International Conventions
- WTO Agreement of 15 April 1994 on Trade-Related Aspects of Intellectual
Property Rights (TRIPS Agreement);
- Paris Convention of 20 March 1883 for the Protection of Industrial Property
(Stockholm Act, 1967); and
- Berne Convention of 9 September 1886 for the Protection of Literary and
Artistic Works (Paris Act, 1971).
January 2005.
- the Geneva Act (1999) of the Hague Agreement concerning the International
Registration of Industrial Designs;
reason of selection or arrangement of their contents constitute intellectual creations.
- 2 -
- the WIPO Copyright Treaty (Geneva 1996);
- the WIPO Performances and Phonogram Treaty (Geneva 1996);
(WIPO), as well as on relations of the Parties with third countries on matters concerning intellectual property.
Article 3
Patents
The Parties shall ensure in their national laws at least the following:
(a) adequate and effective patent protection for inventions in all fields of technology. For Liechtenstein and Switzerland, this means protection on a level corresponding to the one in the European Patent Convention of
5 October 1973, as implemented in their national law. For Iceland and Norway, this means protection on a level corresponding to the one in the Agreement on the European Economic Area of 2 May 1992, as implemented
in their national law. For Singapore this means protection on a level corresponding to Articles 52 through 57 of the European Patent Convention
as revised at the diplomatic Conference of November 2000 and as reflected under the Singapore Patents Act in force on 7 November 2001. Nothing in this provision shall preclude the Parties from affording higher levels of patent protection;
(b)
(i) with respect to pharmaceutical and plant protection products that are subject to patent protection, an extension of the patent term to compensate the patentee for curtailment of the patent term as a result
of the marketing approval process3, subject to a maximum of 5 years. The overall term of patent protection, including any extension, shall not exceed 25 years from the filing date of the patent application. This compensatory extension will only apply when the marketing approval
patent application and the date of the first market authorisation of the product in the territory of the Party granting this authorisation. Singapore reserves the right to depart from the definition of the marketing approval process if it is found to be inconsistent with well established and recognised national or regional standards.
- 3 -
process takes more than 5 years;
(ii) the implementation of paragraph (i) before or on 1 January 2005 and
in accordance with well established and recognised national or regional standards 4.
Article 4
Designs
The Parties shall ensure in their national laws adequate and effective protection of industrial designs by providing in particular a period of protection of five years from the date of application with a possibility of renewal for at least two consecutive periods of five years each.
Article 5
Geographical Indications
Article 6
Well-Known Marks
The Parties who have not given effect to the WIPO Joint Resolution on Well-Known
Marks6 shall undertake to do so on or before 1 January 2005.
Article 7
Acquisition and Maintenance of Intellectual Property Rights
Where the acquisition of an intellectual property right is subject to the right being
- 4 -
granted or registered, the Parties shall ensure that the procedures for grant or registration are
of the same level as that provided in the TRIPS Agreement, in particular Article 62.
- 5 -
Article 8
Enforcement of Intellectual Property Rights
The Parties shall provide for enforcement provisions under their national laws of the same level as that provided in the TRIPS Agreement, in particular Articles 41 to 61.
Article 9
Technical Co-Operation
The Parties shall agree upon appropriate modalities for technical assistance and co- operation of the respective authorities of the Parties. To this end, they shall co-ordinate efforts with relevant international organisations.