WTO | Agriculture - 2006 Modalities


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AGRICULTURE: MODALITIES ON AGRICULTURE

The draft modalities, version 2006 — Annexes

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TN/AG/W/3
12 July 2006

Annex A back to top

DRAFT GUIDELINES FOR THE CONVERSION OF FINAL BOUND NON-AD VALOREM DUTIES
INTO AD VALOREM EQUIVALENTS (5)

I. OBJECTIVE

1. There is general understanding amongst Members that construction of a tiered formula for tariff reductions requires a common measurement device for converting the various types of non-ad valorem final bound tariffs to ad valorem equivalents (“AVEs”). These Guidelines are intended to establish such a common methodology for the calculation, and subsequent submission, of AVEs for the purposes of allocating tariffs to the various tiers to be established. The Guidelines are based on the principles of practicality, comparability, simplicity, transparency and verifiability.

2. All Members with final bound non-ad valorem tariffs for agricultural products (as defined in Annex 1 of the Agreement on Agriculture) in their WTO Schedules will apply these Guidelines for converting their non-ad valorem tariffs into AVEs (6).

3. There are no preconditions to the tabling of data sets as a working basis. However, it should be noted in this context that all tariff reductions will be made from Members' bound rates, as agreed in paragraph 29 of the Framework Agreement. The issue of tariff simplification remains under negotiation in accordance with paragraph 37 of the Framework Agreement.

4. A solution to the issue of the potential “overlap” in tariff cuts, which may be created at the margins of the tariff bands, will need to be found.

5. While there is broad acceptance that Members are searching for the closest approximation possible of the correct AVE (exact precision being unattainable), it should be noted that in the consultations strong linkages have been made between providing Members “flexibility” and “verification” procedures.

6. At the request of Members, the Secretariat will continue to provide advice on technical matters, including technical assistance which may be necessary in the case of some developing country Members for applying the methodology set out below.

II. CONVERSION METHODOLOGY

7. The principal method for converting the final bound non-ad valorem duties into their ad valorem equivalents will be the unit value method based on IDB import data. This method will be applied in accordance with the modalities outlined in Section A below.

8. An alternative conversion method will be applied to the extent that the unit value method based on IDB import data is not appropriate or not practicable as determined in Section B below.

A. UNIT VALUE METHOD BASED ON IDB IMPORT DATA

1. Formula

9. The final bound non-ad valorem MFN duties specified in Members' Schedules will be converted into their AVEs in accordance with the following formula:

AVE = (SP * 100)/(UV * XR)
AVE:	Ad valoremequivalent (per cent)
SP:	Monetary Value of Duty per Unit of Imports
UV:	Import Unit Value
	where	UV = V/(Q * C_Q)
	V	= value of imports
	Q	= quantity of imports
	C_Q	= conversion factor for quantity units, where appropriate
XR:	Currency Exchange Rate, where appropriate

2. Parameters for the calculations

10. The calculations will be based on total import flows with respect to the non-ad valorem tariff item concerned. The result of the calculations must be closely representative of the true level of tariff protection afforded by the non-ad valorem tariff.

11. The calculations of AVEs will be made in terms of a weighted average for the period 1999-2001. Any exchange rates and conversion factors that may be required for the calculations will relate to, and be applied on, the raw data (i.e. value and/or quantity of imports) for the individual years of this period prior to summing up the values or volumes for the three-year period for the purposes of calculating the weighted averages. In other words, weighted averages for IDB import unit values and world Comtrade import unit values will be calculated, for each tariff line concerned, in the following manner: the import values registered during the three-year period 1999-2001 will be first summed up and then divided by the sum of the import quantities registered during the same period.

12. In the case of seasonal tariffs, a separate AVE will be calculated for each of the seasons.

3. Data requirements and sources

13. The final bound non-ad valorem MFN duties will be sourced from the Consolidated Tariff Schedules Database (CTS).

14. The import values and import quantities will be sourced from the WTO Integrated Database (IDB) at the most disaggregated tariff line level. The data necessary to calculate world import unit values at the HS-six-digit level derived from the UN Commodity Trade Statistics Database (Comtrade) can be downloaded from the password-protected Members' Web Site. In the following paragraphs, these world import unit values will be referred to as “Comtrade unit values”.

B. ALTERNATIVE AVE CALCULATION

1. Specific situations covered

Missing data

15. An alternative method for the calculation of AVEs to that outlined in Section A above will apply in the following situations:

the IDB import data for the tariff line concerned are missing, or
the IDB import value for the tariff line concerned is, on weighted average of the 1999-2001 period, lower than US$ 2,500 or the equivalent in another currency, or
there are reporting or other errors in the IDB import data.

40/20 Filter

16. An alternative method to that outlined in Section A above will also apply in any case where the IDB-based AVE cannot be considered to reflect the true level of tariff protection afforded by the non-ad valorem tariff. The “40/20 filter” is designed to systematically identify distorted IDB-based AVEs using existing, publicly available data that all Members have access to. This filter will be applied to all AVEs calculated on the basis of IDB import data in accordance with Section A above as well as in the cases specified in paragraphs 22-24 below.

Step 1: Identification of distorted IDB import unit values

17. The difference between the IDB import unit value and an estimated world import unit value is the basis of the first step of the 40/20 filter. To run this filter Members shall:

Calculate the difference in per cent between (i) the weighted average 1999-2001 IDB import unit values at the tariff line level (7) and (ii) the weighted average 1999-2001 Comtrade unit values (8).
If the IDB import unit value exceeds the Comtrade unit value by more than 40%, the tariff item is subject to Step 2.
Otherwise, the IDB AVE is directly used to allocate this item in the appropriate tier of the tariff reduction formula to be established, and the item is not subject to Step 2.

Step 2: Relevance test

18. An IDB import unit value that exceeds the Comtrade unit value by more than 40% does not alone indicate whether a product should be subject to an alternative method of AVE calculation. Calculation of AVEs is not an exact science. In the end, the tariff will be placed within the tiers of the tariff reduction formula. Members are only attempting to identify those products, which are most likely to move to a lower tariff reduction tier as a result of distorted import unit values. Therefore, there should be no concern about an IDB import unit value that is 100% greater than the Comtrade unit value, if the resulting AVE is 3% using IDB data, rather than 6% using Comtrade data. Though there is a 100% difference here, the absolute difference between the AVEs is low enough so as not to warrant additional attention.

19. The relevance test is designed to only identify tariff lines in which there is a large absolute difference between the AVE calculated using IDB and the AVE calculated using Comtrade. To run this test Members will:

Complete the calculation of AVEs using IDB import unit values.
Calculate AVEs using Comtrade unit values for those tariff lines identified in Step 1 as requiring the Step 2 relevance test.
Subtract the IDB AVE from the Comtrade AVE.
If the resulting difference is greater than 20 percentage points then the tariff line is subject to an alternative AVE calculation method as specified in paragraph 25 below. Otherwise, the IDB AVE is used to allocate this item in the appropriate tier of the tariff reduction formula to be established.

Other

20. Sugar will be treated in accordance with the provisions of paragraph 26 below.

2. Alternative methods

21. In any of the cases identified as a result of the provisions under in paragraphs 15 to 20 above, the provisions of paragraphs 9 to 14 will be applied, subject to the following modifications.

Missing data

22. In the case of missing data as specified in paragraph 15 above, Members may apply one of the following alternative methods in place of the average 1999-2001 IDB import unit value, subject to identification of the source of the data:

(i) extend the base period 1999-2001 by up to two years at either end;

(ii) use the IDB import unit value of a closely related tariff line;

(iii) use the IDB import unit value of the tariff line at issue of a near country; or

(iv) use the Comtrade unit value.

23. Members should in principle use a consistent method across all tariff lines. Should the choice vary in order to obtain the most representative price, Members shall specify for each such tariff line which method was used.

24. Except where option (iv) has been chosen, the provisions of paragraphs 16-19 above (40/20 filter) apply.

Alternative treatment pursuant to the 40/20 filter

25. The conversion of non-ad valorem duties, captured in the 40/20 filter, into their AVEs will be calculated using the following weightings based on unit values of Comtrade and IDB data:

(a) For HS Chapters 1 to 16, and the products in Annex 1 of the Agreement on Agriculture in the HS Chapters beyond Chapter 24, a 82.5/17.5 (Comtrade/IDB) weighting will apply.

(b) For HS Chapters 17-24, a 60/40 (Comtrade/IDB) weighting will apply.

Other

26. For all tariff lines for raw and refined sugar, [world prices] [or other prices] will apply [ ].

C. ADDITIONAL DATA REQUIREMENTS

27. The following provisions apply for the methods under both section A and section B above.

28. Where technical conversion factors are necessary, these will be sourced from the FAO unless they are already specified in the Schedule of the Member concerned.

29. All import unit values/prices will be expressed on a c.i.f. basis. Where necessary, f.o.b./c.i.f. conversion factors will be applied according to a methodology to be established.

30. Where the conversion of the currency used to record import values is necessary, the exchange rate to be used will be the annual average market exchange rate published in the International Financial Statistics (IFS) by the International Monetary Fund (IMF) (9). Where the exchange rates are unavailable from the IFS Yearbook, the rate of exchange to be used will be that duly published by the competent authorities of the importing Member concerned and will reflect, as effectively as possible, the current value of the currency in commercial transactions in terms of the currency of the country of importation.

III. MULTILATERAL VERIFICATION PROCEDURE

31. In order to ensure transparency, the preliminary AVE calculations resulting from the conversion methodology set out in Section II above will be subject to the multilateral verification procedure set out below.

1. Submissions of AVE calculations

32. Members will submit to the Secretariat their preliminary AVE calculations, including full details of the constituent data, data sources and methods applied, using the annexed electronic spreadsheet format (10). Those tariff lines that have been identified by the procedures under paragraphs 15 to 20 above will be identified as such in order to allow particular scrutiny. The Secretariat will post all submissions on the password-protected Members' WTO Web Site for the purposes of the multilateral review.

2. Verification

33. The verification process is to ensure that the AVE calculations have been performed in accordance with these Guidelines [details to be developed.]

34. Final lists of AVEs are to be submitted to the Secretariat within [ ] days following the completion of the verification process. Upon receipt, the Secretariat will promptly post these submissions on the password-protected Members' Web Site.

Annex B back to top

Tariff Escalation
Provisional Draft List of Primary and Processed Products (1)

Bovine meat
Primary product	Processed product
0102.90 Live bovine animals other than pure bred breeding animals	0201.10 - Meat of bovine animals, fresh or chilled; Carcasses and half-carcasses Meat of bovine animals, fresh or chilled. 0201.20 – Other cuts with bone in 0201.30 – Boneless 0202.10 – Meat of bovine animals, frozen; Carcasses and half-carcasses Meat of bovine animals, frozen. 0202.20 – Other cuts with bone in 0202.30 – Boneless 0206.10 – Edible offal of bovine animals, fresh or chilled Edible offal of bovine animals, frozen. 0206.21 – Tongues 0206.22 – Livers 0206.29 – Other 0210.20 – Meat of bovine animals salted, in brine or dried or smoked; Other, including edible flours and meals of meat and meat offal 1602.50 – Prepared or preserved meat, meat offal or blood of bovine animals
Swine meat
Primary product	Processed product
Live Swine, other than pure-bred breeding animals 0103.91 Weighing less than 50 kg 0103.92 Weighing 50 kg or more	0203.11 – Meat of swine, fresh or chilled; Carcasses and half-carcasses Meat of swine, fresh or chilled. 0203.12 – Hams, shoulders and cuts thereof, with bone in 0203.19 – Other 0203.21 – Meat of swine, frozen; Carcasses and half carcasses Meat of swine, fresh or chilled. 0203.12 – Hams, shoulders and cuts thereof, with bone in 0203.19 – Other Meat of swine, frozen. 0203.22 – Hams, shoulders and cuts thereof, with bone in 0203.29 – Other 0206.30 – Edible offal of swine, fresh or chilled Edible offal of swine, frozen. 0206.41 – Livers 0206.49 – Other Meat of swine salted, in brine, dried or smoked; Edible flours and meals of meat and meat offal 0210.11 – Hams, shoulders and cuts thereof, with bone in 0210.12 – Bellies (streaky) and cuts thereof 0210.19 – Other Prepared or preserved meat, meat offal or blood of swine. 1602.41 – Hams and cuts thereof 1602.42 – Shoulders and cuts thereof 1602.49 – Other, including mixtures
Sheep meat
Primary product	Processed product
0104.10 Live sheep	0204.10 – Carcasses and half-carcasses of lamb, fresh or chilled 0204.21 – Other meat of sheep, fresh or chilled; Carcasses and half-carcasses 0204.30 – Carcasses and half-carcasses of lamb, frozen Other meat of sheep, fresh or chilled. 0204.22 – Other cuts with bone in 0204.23 – Boneless Other meat of sheep, frozen. 0204.42 – Other cuts with bone in 0204.43 – Boneless
Vegetables
Primary product	Processed product
0701.90 – Potatoes, fresh or chilled; Other than seed	0710.10 – Potatoes (uncooked or cooked by steaming or boiling in water), frozen 2004.10 – Potatoes prepared or preserved otherwise than by vinegar or acetic acid, frozen
0702.00 – Tomatoes, fresh or chilled	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 2002.10 – Tomatoes, whole or in pieces 2002.90 – Other 2009.50 – Tomato juice, unfermented and not containing added sugar or other sweetening matter 2103.20 – Tomato ketchup and other tomato sauces
Fruits
Primary product	Processed product
0805.10 – Oranges, fresh or dried	Orange juice, unfermented and not containing added spirit, whether or not containing added sugar or sweetening matter. 2009.11 – Orange juice, frozen 2009.12 – Orange juice, not frozen, of a Brix value not exceeding 20 2009.19 – Other
0805.40 – Grapefruit, fresh or dried	Grapefruit juice, unfermented and not containing added spirit, whether or not containing added sugar or sweetening matter. 2009.21 – Of a Brix value not exceeding 20 2009.29 – Other
0806.10 – Grapes, fresh	0806.20 – Grapes, dried
0808.10 – Apples, fresh	0813.30 – Apples, dried Apple juice, unfermented and not containing added spirit, whether or not containing added sugar or sweetening matter. 2009.71 – Of a Brix value not exceeding 20 2009.79 – Other
Coffee
Primary Product	Processed Product
0901.11 – Coffee, not roasted: Not decaffeinated	0901.21 – Coffee, roasted: Not decaffeinated 2101.11 – Extracts, essences and concentrates
0901.12 – Coffee, not roasted: Decaffeinated	0901.22 – Coffee, roasted: Decaffeinated 2101.11- Extracts, essences and concentrates
Cereals
Primary Product	Processed Product
1001.10 – Durum Wheat 1001.90 – Wheat: Other	11.01 – Wheat or meslin flour 11.03.11 – Groats and meal, of wheat 11.03.20 – Pellets (2) 1108.11 – Wheat starch 11.09 – Wheat gluten, whether or not dried
10.03 – Barley	11.03.19 Groats and meal, of other cereals¹ 11.03.20 Pellets 1 1104.19 – Rolled or flaked grains, of other cereals¹ 1104.29 – Other worked grains, of other cereals¹ Malt, whether or not roasted 1107.10 – Not roasted 1107.20 – Malt, Roasted
10.04 – Oats	11.03.19 Groats and meal, of other cereals¹ 11.03.20 Pellets¹ Cereal Grains Otherwise Worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground 1104.12 – Rolled or flaked grains: Of oats 1104.22 – Other worked grains: Of oats
Oilseeds
Primary Product	Processed Product
12.01 – Soya Beans, whether or not broken	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard: 1208.10 – Of soya bean Soya bean oil and its fractions, whether or not refined, but not chemically modified. 1507.10 – Crude oil, whether or not degummed 1507.90 – Other
1202.10 – Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken: In shell	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken: 1202.20 – Shelled, whether or not broken Flours and Meals of Oilseeds or oleaginous fruits, other than those of mustard, 12.08.90 – Other than of soybeans¹ Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 1508.10 – Crude oil 1508.90 – Other 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. 2008.11 – Ground nuts
Rape or colza seeds, whether or not broken 1205.10 – Low erucic acid rape or colza seed 1205.90 – Other	Flours and Meals of Oilseeds or oleaginous fruits, other than those of mustard, 12.08.90 – Other than of soybeans¹ Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. - Low erucic acid rape or colza oil and its fractions: 1514.11 – Crude oil 1514.19 – Other - Other: 1514.91 – Crude oil 1514.99 – Other
12.06 – Sunflower seeds, whether or not broken	Flours and Meals of Oilseeds or oleaginous fruits, other than those of mustard, 12.08.90 – Other than of soybeans¹ Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. Sunflower-seed or safflower oil and fractions thereof: 1512.11 – Crude oil 1512.19 – Other
1207.60 – Safflower seeds	Flours and Meals of Oilseeds or oleaginous fruits, other than those of mustard, 12.08.90 – Other than of soybeans¹ Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. Sunflower-seed or safflower oil and fractions thereof: 1512.11 – Crude oil 1512.19 – Other
Other oil seeds and oleaginous fruits, whether or not broken 1207.10 – Palm nuts and kernels	Flours and Meals of Oilseeds or oleaginous fruits, other than those of mustard, 12.08.90 – Other than of soybeans¹ Palm oil and its refractions, whether or not refined, but not chemically modified 1511.10 – Crude oil 1511.90 – Other
Other oil seeds and oleaginous fruits, whether or not broken 1207.20 – Cotton seeds	Flours and Meals of Oilseeds or oleaginous fruits, other than those of mustard, 12.08.90 – Other than of soybeans¹ Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. Cotton-seed oil and its fractions: 1512.21 – Crude oil, whether or not gossypol has been removed 1512.29 – Other
Sugar
Primary product	Processed product (3)
1701.11 – Raw cane sugar, not containing added flavouring or colouring matter 1701.12 – Raw beet sugar, not containing added flavouring or colouring matter	1701.91 – Cane or beet sugar containing added flavouring or colouring matter 1701.99 – Cane or beet sugar, other than containing added flavouring or colouring matter 1704 – Sugar confectionery (including white chocolate) not containing cocoa
Cocoa
Primary product	Processed product
1801.00 – Cocoa beans, whole or broken, raw or roasted	1803.10 – Cocoa paste, not defatted 1803.20 – Cocoa paste, wholly or partly defatted 1805.00 – Cocoa powder, not containing added sugar or other sweetening matter 1804.00 – Cocoa butter, fat and oil Chocolate and other food preparations containing cocoa. 1806.10 – Cocoa powder, containing added sugar or other sweetening matter 1806.20 – Other preparations in blocks, slabs or bars more than 2 kg or liquid, paste, powder, granular or other bulk form in containers or immediate packings of a content exceeding 2 kg 1806.32 – Other, in blocks, slabs or bars, not filled 1806.90 – Other

][other]

Annex C back to top

Provisional draft
Tariff Quota Administration (1)

1. Tariff quota commitments shall be administered in a manner which is transparent and predictable, and ensures that the market access opportunities represented by such commitments are made fully and effectively available.

2. [In order to promote this,] Members shall administer tariff quotas in conformity with WTO provisions, including through the following requirements:

(a) A tariff quota commitment shall not be administered in a manner which [hinders] [precludes] in any way the importation of any product or tariff line within the tariff quota.

(b) Members shall provide timely initial allocations of import licences and mechanisms for re-allocation or tradability of tariff quota allotments to ensure that the annual tariff quota quantity is imported within the quota year.

(c) [Members shall not impose seasonal or other time limits on imports under tariff quotas, including those created through delays arising from licensing and associated procedures, which result in under-fill of the quota.]

(d) Members shall not impose [additional] [unfavourable commercial] terms [or requirements] which act to restrict [the importation of] products [eligible for importation under a tariff quota, such as] [within the tariff quota commitment, including] product specification requirements, domestic purchasing requirements, non-viable quota allotments, [restrictions on quota allocation to] [denial of access to quota allocations for] retail distributors and other end-users, restrictions on sales to final consumers, or export or re-export requirements.

(e) [Members shall not credit [allocations or] preferential [imports][tariff quota quantities under] [post-Uruguay Round] bilateral and regional trade agreements against their scheduled WTO tariff quota commitments.] [Members [shall] [may] credit preferential imports, including existing preferential tariff quotas, against scheduled WTO tariff quota commitments.]

(f) Members shall publish [all relevant information] sufficiently in advance [of the opening date for the tariff quota all relevant information] in relation to their administration of tariff quota commitments, including information regarding administrative requirements and procedures [,] [Through the year, information shall be made readily available on] the contact details of importers to whom tariff quota allocations have been attributed and current tariff quota fill rates. [For Members that do not publish publicly available import statistics on tariff quota imports, detailed import statistics for tariff quotas, by tariff line, shall be reported to the Committee on Agriculture on an annual basis.]

(g) [No charges, deposits or other financial requirements shall be imposed, directly or indirectly, on or in connection with the administration of tariff quota commitments or with importation of tariff quota products other than as permitted under the GATT 1994.]

(h) [Members shall not impose unfavourable commercial terms or requirements which act to restrict products eligible for importation under a TRQ such as:

(i) domestic purchasing requirements;

(ii) non-viable quota allotments; and

(iii) export or re-export requirements which restrict imports.]

(i) [Members shall establish a mechanism of redistribution of unused licences in order to ensure that the system is operating according to its intentions. Reallocated quota shares must be valid until the end of the quota period in question.]

3. [Underfill Mechanism:

(a) [If the tariff quota fill rate in any year falls below [85%] (2) the under-filled portion of the tariff quota shall be added to the tariff quota quantity for the following year.

(b) If fill rates are, in each year over a [two-year] period, less than [85] per cent (excluding any additional amount added to the tariff quota under 3(a)), the out-of-quota duty shall be reduced to the in-quota rate [until such time that annual imports equal or exceed the volume specified in the Member's schedule]. Thereafter, the Member shall adopt one of the following options for administering the tariff quota: applied tariffs or licences on demand.]

(a) [If fill rates are, in each year over a [two year] period, less than [80] per cent, the out-of-quota duty shall be reduced to the in-quota rate until such time that imports equal or exceed the volume specified in the Member's Schedule. Until imports equal or exceed the volume specified in the Member's Schedule, the tariff quota shall be operated on an applied tariff basis at the in-quota rate.

(b) If the fill rate drops below [80] per cent in any subsequent [year], the out of quota duty shall again be reduced to the in quota rate until imports equal or exceed the volume specified in the Member's Schedule.]

(a) [If the tariff quota fill rate for any two consecutive years falls below [75] per cent (3) each year, the tariff quota must be administered on a first-come, first-served basis the following year.]]

4. Special and differential treatment

(a) [Developed country Members shall accord special and differential treatment to products from developing country Members in connection with the allocation of expanded access under existing or new tariff quotas resulting from the negotiations under the Doha Development Agenda. For the purposes of Article XIII of GATT 1994, where a tariff quota has been allocated in full or in part among developing country suppliers the individual country allocations shall be as specified in the Schedule of the Member concerned; and any re-allocation of shortfalls shall be made among the developing country suppliers concerned. Developed country Members shall, on request, provide to the maximum extent possible advisory and marketing assistance in order to facilitate imports from developing countries under tariff quotas.]

Annex D back to top

Illustrative list of indicators for designation of Special Products

(i) The product has been identified as a staple food or as part of the basic food basket of the developing country Member concerned through laws and regulations, including administrative guidelines.

(ii) (a) A significant proportion of the domestic consumption of the product in its natural unprocessed or processed form is met through domestic production in the developing country Member concerned; or

(b) Total domestic production of each food class (in terms of carbohydrates, fats and proteins or any other food class) accounts for a significant proportion of the total normative requirement of that food class in accordance with the dietary preferences in the developing country Member concerned; or

(iii) (a) A significant proportion of the total food expenditure, or of the total income, at the household level in the developing country Member concerned is spent on the product; or

(b) A significant proportion of the total agricultural income at the household level in the developing country Member concerned is derived from the production of the product.

(iv) Domestic consumption of the product in the developing country Member is significant in relation to total world exports of that product.

(v) A significant proportion of total world exports of the product is accounted for by the largest exporting country.

(vi) (a) A significant proportion of the total domestic production of the product is produced on farms or operational land holdings of twenty (20) hectares or of average farm size of the developing country Member concerned or less in size; or

(b) A significant proportion of the farms or operational land holdings producing the product are of twenty (20) hectares or the average farm size of the developing country Member concerned or less in size.

(vii) A significant proportion of the producers engaged in the production of the product are low income, resource poor or are subsistence farmer or disadvantaged producers.

(viii) (a) A relatively high absolute number of people are dependent on the product; or

(b) A significant proportion of the total agricultural population or rural labour force is employed in the production of the product.

(ix) A significant proportion of the gross arable land is under cultivation of the product.

(x) A significant proportion of the domestic production of the product, including a product produced from livestock is produced in drought-prone or hilly or mountainous regions.

(xi) A significant proportion of the domestic production of the product is produced by vulnerable populations such as tribal communities, ethnic groups, women, aged people, or disadvantaged producers.

(xii) The productivity per worker or per hectare of the product in the developing country Member is relatively low as compared to either the average productivity in the world or the highest productivity level achieved in any country.

(xiii) A relatively low proportion of the product is processed in the developing country Member as compared to the world average.

(xiv) The product contributes to improving the living standards of the rural population directly and through its linkages to non-farm rural economic activities, including handicrafts and cottage industries or any other form of rural value addition.

(xv) A significant proportion of the total value of agricultural production or agricultural GDP or agricultural income is contributed to by the product.

(xvi) A significant proportion of the customs tariff revenue is derived from the product in a developing country Member.

(xvii) (a) A significant proportion of the agricultural income or agricultural production is derived from the production of the livestock product(s), or

(b) A significant proportion of the agricultural population or rural labour is employed in the production of the livestock product(s).

(xviii) The product in respect of which product-specific AMS has been notified by any other Member and which has been exported by that notifying Member during any year of the implementation period of the Uruguay Round.

Annex E back to top

Draft
Special Safeguard Mechanism for Developing Country Members

1. Notwithstanding the provisions of paragraph 1(b) of Article II of GATT 1994 or of Article 4 of this Agreement, any developing country Member may take recourse to the imposition of an additional duty in accordance with the provisions of paragraphs 4 and 5 below in connection with the importation of any agricultural product [which is designated in its Schedule with the symbol “SSM”] if:

(a) the quantity of imports of that product entering the customs territory of that developing country Member [during any year] exceeds a trigger level equal to [130 per cent of] the average yearly quantity of imports [on a most-favoured-nation basis] for the [36 month] period preceding the year of importation for which data are available [or 130 per cent of the average yearly import quantity on a most-favoured-nation basis for the base period of [ ] to [ ], whichever is the greater] (hereinafter referred to as the “average import volume”)[.] [and domestic prices are declining.] [and unit import value of trade on a most-favoured-nation basis are declining relative to the base period.]

[Where there are no, or minimal, levels of imports in the base period or the most recent three-year period for which data are available, [ ] per cent of domestic consumption of the product shall be used as a proxy for “average import volume”. Where historical trade patterns have been disrupted due to historical circumstances, an alternative representative base period shall be used];

or, but not concurrently:

(b) the c.i.f. import price, expressed in terms of the developing country Member's domestic currency, at which a shipment (1) of imports of that product enters the customs territory of that developing country Member during any year (hereinafter referred to as the “import price”), falls below a trigger price equal to [70 per cent of] the average [monthly price (2)] [annual price] for that product [on a most-favoured-nation basis] [for the most recent three-year period preceding the year of importation for which data are available] [for the previous 36 month period] [or 70 per cent of the average price of imports of that product on a most-favoured-nation basis for the base period of [ ] to [ ], whichever is the greater] (hereinafter referred to as the “average [import] [monthly] price”)[.] [and imports are increasing.]

[Provided that, where the developing country Member's domestic currency has at the time of importation depreciated by at least 10 per cent over the preceding 12 months against the international currency or currencies against which it is normally valued the import price shall be computed using the average exchange rate of the domestic currency against such international currency or currencies for the three-year period referred to above.]

2. Imports under any [bound] tariff quota shall be counted for the purpose of determining the volume of imports required for invoking the provisions of subparagraph 1(a) and paragraph 4, but imports within such [bound] tariff quota shall not be affected by any additional duty imposed under either subparagraph 1(a) and paragraph 4 or subparagraph 1(b) and paragraph 5 below.

3. Any shipments of the product in question which have been contracted and were en route after completion of custom clearance procedures in the exporting country before the additional duty is imposed either under subparagraph 1(a) and paragraph 4 or under subparagraph 1(b) and paragraph 5 shall be exempted from any such additional duty, provided that:

(a) the volume of such shipments may be counted in the volume of imports of the product in question during the following year for the purposes of triggering the provisions of subparagraph 1(a) in that year; or

(b) the price of any such shipment may be used during the following year in determining the average [import] [monthly] price trigger for the purposes of triggering the provisions of subparagraphs 1(b) in that year.

4. (a) Any additional duty imposed under subparagraph 1(a) shall be maintained [for no more than 12 months after it has been imposed] [only until the end of the year in which it has been imposed]. [If, import quantities are such that an additional duty under subparagraph 1(a) is applicable in two consecutive years the additional duty in the second year shall be two thirds that applicable in the first year. If, import quantities are such that an additional duty under subparagraph 1(a) is applicable in three consecutive years the additional duty in the third year shall be one third that applicable in the first year. No additional duty under subparagraph 1(a) may be imposed until [ ] years have passed after the third consecutive year of application of additional duties.

[(b) An additional duty imposed under subparagraph 1(a) may only be levied at levels that do not exceed [20 per cent of the current bound duty.] [those specified in the following schedule:

(i) where the level of imports during a year does not exceed 105 per cent of the average import volume, no additional duty may be imposed;

(ii) where the level of imports during a year exceeds 105 per cent but does not exceed 110 per cent of the average import volume, the maximum additional duty that may be imposed shall not exceed 50 per cent of the bound tariff or 40 percentage points, whichever is higher;

(iii) where the level of imports during a year exceeds 110 per cent but does not exceed 130 per cent of the average import volume, the maximum additional duty that may be imposed shall not exceed 75 per cent of the bound tariffs or 50 percentage points, whichever is higher; and

(iv) where the level of imports during a year exceeds 130 per cent of the average import volume, the maximum additional duty that may be imposed shall not exceed 100 per cent of the bound tariff or 60 percentage points, whichever is higher.]]

[(b) An additional duty under subparagraph 1(a) may be invoked if imports over the previous six months are [ ] per cent greater than imports over the same six months period in the preceding twelve months.

Any additional duty under subparagraph 1(a) and 1(b) above shall not exceed [ ] per cent of the difference between the Final Bound Rate of duty of the Uruguay Round and the current Bound Rate in the developing country Member's Schedule. Least-developed country Members may apply an additional duty of [ ].]

5. [(a) Any additional duty imposed under subparagraph 1(b) may be assessed either on a shipment-by-shipment basis or on an ad valorem basis for a duration of no more than 12 months as defined in subparagraph 5(b) below.

(b) In the event that the additional duty is assessed on that product:

(i) on a shipment-by-shipment basis, the additional duty shall not exceed the difference between the import price of each shipment and the trigger price;

(ii) on an ad valorem basis, the additional duty shall not exceed the difference between the import price of the shipment and the trigger price referred to in subparagraph 1(b) above, expressed as a percentage of that import price;

provided that if at least two subsequent shipments are at import prices that are 5 per cent or more lower than the trigger price referred to in subparagraph 1(b), the developing country Member may shift to the imposition of additional duty on a shipment-by-shipment basis as set out in subparagraph 5(b)(i) above.]

[(a) An additional duty under subparagraph 1(a) may be invoked if the average domestic prices over the previous [ ] months are [ ] per cent lower than the average domestic prices over the same six month period in the preceding twelve months.

(b) Any additional duty under subparagraph 1(a) and 1(b) above shall not exceed [ ] per cent of the difference between the Final Bound Rate of duty of the Uruguay Round and the current Bound Rate in the developing country Member's Schedule. Least-developed country Members may apply an additional duty of [ ].]

[(a) Any additional duty under subparagraph 1(b) shall apply on a shipment-by-shipment basis according to the following schedule:

(i) no additional duty may be applied if the import price is less than 20 per cent below the trigger price defined in subparagraph 1(b);

(ii) an additional duty of up to 15 per cent of the difference between the import price and the trigger price may be applied if the import price is more than 20 per cent but less than, or equal to, 30 per cent below the trigger price;

(iii) an additional duty of up to 20 per cent of the difference between the import price and the trigger price may be applied if the import price is more than 30 per cent but less than, or equal to, 40 per cent below the trigger price;

(iv) an additional duty of up to 25 per cent of the difference between the import price and the trigger price may be applied if the import price is more than 40 per cent but less than, or equal to, 50 per cent below the trigger price;

(v) an additional duty of up to 30 per cent of the difference between the import price and the trigger price may be applied if the import price is more than 50 per cent below the trigger price.

6. [The trigger levels under paragraphs 1(a) may be decreased by [20] per cent and under paragraph 1(b) may be reduced by [20] per cent and the additional duty under subparagraphs 1(a) and 1(b) may be increased by [20] per cent for products the export of which was subsidized by a developed country Member.]

7. [Any additional duty under subparagraphs 1(a) or 1(b) shall not exceed [ ] per cent of the difference between the bound duty applicable in [2007] and the current bound duty.]

8. For perishable and seasonal products, the conditions set out above shall be applied in such a manner as to take account of the specific characteristics of such products. In particular, shorter time periods under subparagraph 1(a) and paragraph 4 may be used in reference to the corresponding period in the three-year period referred to in subparagraph 1(a) and different trigger prices for different periods may be used under subparagraph 1(b).

9. The operation of the special safeguard shall be carried out in a transparent manner. Any developing country Member taking action under subparagraph 1(a) above shall give notice in writing, indicating the tariff lines affected by the measure and including relevant data to the extent available, to the Committee on Agriculture as far in advance as may be practicable and in any event within 30 days of the implementation of such action. A developing country Member taking action under paragraph 4 shall afford any interested Members the opportunity to consult with it in respect of the conditions of application of such action. Any developing country Member taking action under subparagraph 1(b) above shall give notice in writing, indicating the tariff lines affected by the measure and including relevant data to the extent available, to the Committee on Agriculture within 30 days of the implementation of the first such action or, for perishable and seasonal products, the first action in any period. Developing country Members undertake, as far as practicable, not to take recourse to the provisions of subparagraph 1(b) where the volume of imports of the products concerned are declining. In either case a developing country Member taking such action shall afford any interested Members the opportunity to consult with it in respect of the conditions of application of such action.

10. Where measures are taken in conformity with paragraphs 1 through 7 above, Members undertake not to have recourse, in respect of such measures, to the provisions of paragraphs 1(a) and 3 of Article XIX of GATT 1994 or paragraph 2 of Article 8 of the Agreement on Safeguards.

[11. No developing country Member shall take recourse to measures under Article 5 in respect of any product on which it has imposed additional duties pursuant to the provisions of this Article.]

[12. This Article shall expire [ ].]

Annex F back to top

Draft [Indicative List of ]
Tropical Agricultural Products and Products of Particular Importance to the Diversification of Production from the Growing of Illicit Narcotic Crops (1)

HS4	HS4 DESCRIPTION
0602	Other live plants (including their roots), cuttings and slips; mushroom spawn.
0603	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
0604	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
0701	Potatoes, fresh or chilled.
0702	Tomatoes, fresh or chilled.
0709	Other vegetables, fresh or chilled.
0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
0713	Dried leguminous vegetables, shelled, whether or not skinned or split.
0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
0801	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
0802	Other nuts, fresh or dried, whether or not shelled or peeled.
0803	Bananas, including plantains, fresh or dried.
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
0805	Citrus fruit, fresh or dried.
0807	Melons (including watermelons) and papaws (papayas), fresh.
0810	Other fruit, fresh.
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
0813	Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
0814	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
0902	Tea, whether or not flavoured.
0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
0905	Vanilla.
0906	Cinnamon and cinnamon-tree flowers.
0907	Cloves (whole fruit, cloves and stems).
0908	Nutmeg, mace and cardamoms.
0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.
0910	Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
1106	Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.
1108	Starches; inulin.
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
1203	Copra.
1207	Other oil seeds and oleaginous fruits, whether or not broken.
1208	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
1402	Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material.
1403	Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles.
1404	Vegetable products not elsewhere specified or included.
1502	Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
1505	Wool grease and fatty substances derived therefrom (including lanolin).
1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1511	Palm oil and its fractions, whether or not refined, but not chemically modified.
1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
1516	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.
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 15.16.
1518	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. 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.
1520	Glycerol, crude; glycerol waters and glycerol lyes.
1521	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
1522	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
1701	Cane or beet sugar and chemically pure sucrose, in solid form.
1703	Molasses resulting from the extraction or refining of sugar.
1801	Cocoa beans, whole or broken, raw or roasted.
1802	Cocoa shells, husks, skins and other cocoa waste.
1803	Cocoa paste, whether or not defatted.
1804	Cocoa butter, fat and oil.
1805	Cocoa powder, not containing added sugar or other sweetening matter.
1806	Chocolate and other food preparations containing cocoa.
1903	Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06.
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06.
2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacés or crystallised).
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter.
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.
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
2101	Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
2103	Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages.
2305	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.
2306	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No. 23.04 or 23.05.
2401	Unmanufactured tobacco; tobacco refuse.
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
2403	Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
3203	Colouring 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.
3301	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.
5001	Silk-worm cocoons suitable for reeling
5202	Cotton, not carded or combed

Annex G back to top

[Draft List of Products Relating to Long-standing Preferences and Preference Erosion (1)]

Importing Member	HS4	HS4 DESCRIPTION
		Meat of Bovine Animals
EC	0201	Meat of bovine animals, fresh or chilled
EC	0202	Meat of bovine animals, frozen

		Bananas
EC	0803	Bananas, including plantains, fresh or dried.

		Sugar
EC and United States	1701	Cane or beet sugar and chemically pure sucrose, in solid form.
EC and United States	1703	Molasses resulting from the extraction or refining of sugar

		Other Fruits and Vegetables
EC	Ex 0804	Pineapples
EC	Ex 0806	Fresh grapes
EC	Ex 2005	Unshelled beans “Vigna spp., Phaseolus spp.”, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)
EC	Ex 2005	Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar, non-frozen (excl. preserved by sugar...
EC	Ex 2008	Pineapples, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit...
EC	Ex 2008	Citrus fruit, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit nes
United States	Ex 2009	Frozen orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)
EC	Ex 2009	Grapefruit juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter...

		Beverages and Spirits
EC	Ex 2207	Undenatured ethyl alcohol, of actual alcoholic strength greater or equal to 80%
EC	Ex 2208	Rum and raffia

[Provisional Indicative List of Products Relating to Long-Standing Preferences (2)]

HS4	HS4 Description
0201	Meat of bovine animals, fresh or chilled
0202	Meat of bovine animals, frozen
0207	Meat and edible offal, of the poultry of heading No 0105, fresh, chilled or frozen
0602	Other live plants (including their roots), cuttings and slips; mushroom spawn
0603	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
0708	Leguminous vegetables, shelled or unshelled, fresh or chilled
0709	Other vegetables, fresh or chilled
0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith
0802	Other nuts, fresh or dried, whether or not shelled or peeled
0803	Bananas, including plantains, fresh or dried
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
0806	Grapes, fresh or dried
0807	Melons (including watermelons) and papaws (papayas), fresh
0808	Apples, pears and quinces, fresh
0810	Other fruit, fresh
0813	Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter
0905	Vanilla
1001	Wheat and meslin
1002	Rye
1006	Rice
1102	Cereal flours other than of wheat or meslin
1103	Cereal groats, meal and pellets
1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified
1511	Palm oil and its fractions, whether or not refined, but not chemically modified
1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
1701	Cane or beet sugar and chemically pure sucrose, in solid form
1703	Molasses resulting from the extraction or refining of sugar
1804	Cocoa butter, fat and oil
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or ot
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006
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
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
2101	Extracts, essences a