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^{ANNEX 2C}

SCHEDULE OF SINGAPORE

GENERAL NOTES

TARIFF SCHEDULE OF SINGAPORE

1. Relation to the Singapore Trade Classification, Customs and Excise Duties

(STCCE). The provisions of this schedule are generally expressed in terms of the Singapore Trade Classification, Customs and Excise Duties, and the interpretation of the provisions of this schedule, including the product coverage of subheadings of this schedule, shall be governed by the General Notes, Section Notes, Chapter Notes and subheading notes of the STCCE. To the extent that provisions of this schedule are identical to the corresponding provisions of the STCCE, the provisions of this schedule shall have the same meaning as the corresponding provisions of the STCCE.

1. Base Rates of Customs Duty. The base rates of duty set forth in this schedule reflect the STCCE Column 5 Full Customs Duty in effect January 1, 2003.
   
2. Staging. The following staging categories apply to the elimination of customs duties by Singapore pursuant to Article 2.2:
   

(a) duties on goods provided for in the items in staging category A shall be eliminated entirely and such goods will be duty free on the date this Agreement enters into force;

(b) goods provided for in staging category E shall continue to receive duty free treatment.

^2C-Notes-1