Annex I Referred to in Chapter 2 Schedules in relation to ...

Annex I Referred to in Chapter 2

Schedules in relation to Article 15

Appendices 1 and 2 to this Annex are Schedules of Japan and Switzerland, respectively, in relation to Article 15.

Appendix 1

Section 1

Notes for the Schedule of Japan 1. For the purposes of Article 15, the following categories indicated in Column 4 in the Schedule of Japan in Section 2 shall apply: (a) customs duties on imports on originating products

classified under the tariff lines indicated with “A” shall be eliminated, as from the date of entry into force of this Agreement;

(b) customs duties on imports on originating products

classified under the tariff lines indicated with “B3” shall be eliminated in four equal annual instalments from the Base Rate to free;

(c) customs duties on imports on originating products

classified under the tariff lines indicated with “B5” shall be eliminated in six equal annual instalments from the Base Rate to free;

(d) customs duties on imports on originating products

classified under the tariff lines indicated with “B7” shall be eliminated in eight equal annual instalments from the Base Rate to free;

(e) customs duties on imports on originating products

classified under the tariff lines indicated with “B9” shall be eliminated in ten equal annual instalments from the Base Rate to free;

(f) customs duties on imports on originating products

classified under the tariff lines indicated with “B10” shall be eliminated in eleven equal annual instalments from the Base Rate to free;

(g) customs duties on imports on originating products

classified under the tariff lines indicated with “B12” shall be eliminated in thirteen equal annual instalments from the Base Rate to free;

(h) customs duties on imports on originating products

classified under the tariff lines indicated with “B15” shall be eliminated in sixteen equal annual instalments from the Base Rate to free;

(i) customs duties on imports on originating products classified under the tariff lines indicated with “Pa” shall be applied at the rate of 6.3 per cent, as from the date of entry into force of this Agreement;

(j) customs duties on imports on originating products

classified under the tariff lines indicated with “Pb” shall be applied at the rate of 8.1 per cent, as from the date of entry into force of this Agreement;

(k) customs duties on imports on originating products

classified under the tariff lines indicated with “Pc” shall be applied at the rate of 8.5 per cent, as from the date of entry into force of this Agreement. For the purposes of paragraphs 2 and 9 of Article 20, the importing Party may increase the rate of customs duty on imports up to the level of the most-favoured-nation applied rate in effect on the day when the bilateral safeguard measure or the provisional bilateral safeguard measure is taken. On the request of either Party, the Parties shall negotiate on improving market access within the 24-month period from the date of entry into force of this Agreement;

(l) customs duties on imports on originating products

classified under the tariff lines indicated with “Pd” shall be applied at the rate of 9.6 per cent, as from the date of entry into force of this Agreement;

(m) customs duties on imports on originating products

classified under the tariff lines indicated with “Pe” shall be applied at the rate of 12.0 per cent, as from the date of entry into force of this Agreement;

(n) customs duties on imports on originating products

classified under the tariff lines indicated with “Pf” shall be applied at the rate of 12.6 per cent, as from the date of entry into force of this Agreement;

(o) customs duties on imports on originating products

classified under the tariff lines indicated with “Pg” shall be applied at the rate of 13.4 per cent, as from the date of entry into force of this Agreement;

(p) customs duties on imports on originating products classified under the tariff lines indicated with “Ph” shall be applied at the rate of 17.0 per cent, as from the date of entry into force of this Agreement;

(q) customs duties on imports on originating products

classified under the tariff lines indicated with “Pi” shall be applied at the rate of 19.0 per cent, as from the date of entry into force of this Agreement;

(r) customs duties on imports on originating products

classified under the tariff lines indicated with “Pj” shall be applied at the rate of 20.0 per cent, as from the date of entry into force of this Agreement;

(s) customs duties on imports on originating products

classified under the tariff lines indicated with “Pk” shall be applied at the rate of 23.8 per cent, as from the date of entry into force of this Agreement;

(t) customs duties on imports on originating products

classified under the tariff lines indicated with “Pl” shall be applied at the rate of 27.2 per cent, as from the date of entry into force of this Agreement;

(u) customs duties on imports on originating products

classified under the tariff lines indicated with “Pm” shall be applied at the rate of 32.0 per cent, as from the date of entry into force of this Agreement;

(v) customs duties on imports on originating products

classified under the tariff lines indicated with “Pn” shall be reduced in eleven equal annual instalments from the Base Rate to the rate of 5.0 per cent;

(w) customs duties on imports on originating products

classified under the tariff lines indicated with “Q” shall be as provided for in the terms and conditions set out in the Note indicated in Column 5 in the Schedule of Japan in Section 2; and

(x) the originating products classified under the

tariff lines indicated with “X” shall be excluded from any tariff commitment referred to in subparagraphs (a) to (w).

2. The terms and conditions in the following notes indicated with (Qa) to (Qf) shall apply to originating products of Japan and Switzerland imported from the customs territory of Switzerland specified with the corresponding letter in Column 5 of the Schedule of Japan in Section 2. (Qa) (i) A tariff rate quota shall be applied in

accordance with the following: (A) The aggregate quota quantity for each

year shall be as follows: (aa) 2.0 metric tons for the first

year; (bb) 3.6 metric tons for the second

year; (cc) 5.2 metric tons for the third

year; (dd) 6.8 metric tons for the fourth

year; (ee) 8.4 metric tons for the fifth

year; and (ff) 10.0 metric tons for the sixth

year and for each subsequent year. (B) The in-quota rate of customs duty on

imports shall be 80.75 yen per kilogram.

(C) For the purposes of subparagraphs (A)

and (B), the tariff rate quota shall be implemented through a certificate of tariff rate quota issued by the importing Party on the basis of the certificate issued by the exporting Party for each export. The tariff rate quota shall be administered by the importing Party, and the aggregate quota quantity shall be allocated by the importing Party.

(ii) The originating products classified under

the tariff lines indicated with “(Qa)” other than those imported under the tariff rate quota shall be excluded from any tariff commitment referred to in subparagraphs 1(a) to 1(w).

(Qb) (i) A tariff rate quota shall be applied in

accordance with the following: (A) The aggregate quota quantity for each

year shall be as follows: (aa) 600 metric tons for the first

year; (bb) 640 metric tons for the second

year; (cc) 680 metric tons for the third

year; (dd) 720 metric tons for the fourth

year; (ee) 760 metric tons for the fifth

year; (ff) 800 metric tons for the sixth

year; (gg) 840 metric tons for the seventh

year; (hh) 880 metric tons for the eighth

year; (ii) 920 metric tons for the ninth

year; (jj) 960 metric tons for the tenth

year; and (kk) 1,000 metric tons for the eleventh

year and each subsequent year. (B) The in-quota rate of customs duty on

imports shall be reduced in six equal annual instalments from 29.8 per cent to 14.9 per cent.

(C) For the purposes of subparagraphs (A) and (B), the tariff rate quota shall be implemented through a certificate of tariff rate quota issued by the importing Party. The tariff rate quota shall be administered by the importing Party, and the aggregate quota quantity shall be allocated by the importing Party.


the tariff lines indicated with “(Qb)” other than those imported under the tariff rate quota shall be excluded from any tariff commitment referred to in subparagraphs 1(a) to 1(w).

(Qc) (i) A tariff rate quota shall be applied in

accordance with the following: (A) The aggregate quota quantity shall be

100 metric tons for each year. (B) The in-quota rate of customs duty on

imports shall be 20.0 per cent. (C) For the purposes of subparagraphs (A)

and (B), the tariff rate quota shall be implemented through a certificate of tariff rate quota issued by the importing Party. The tariff rate quota shall be administered by the importing Party, and the aggregate quota quantity shall be allocated by the importing Party.


the tariff lines indicated with “(Qc)” other than those imported under the tariff rate quota shall be excluded from any tariff commitment referred to in subparagraphs 1(a) to 1(w).

(Qd) (i) A tariff rate quota shall be applied in

accordance with the following: (A) The aggregate quota quantity shall be 5

metric tons for each year. (B) The in-quota rate of customs duty on

imports shall be free.

(C) For the purposes of subparagraphs (A) and (B), the tariff rate quota shall be implemented through a certificate of tariff rate quota issued by the importing Party. The tariff rate quota shall be administered by the importing Party, and the aggregate quota quantity shall be allocated by the importing Party.


the tariff lines indicated with “(Qd)” other than those imported under the tariff rate quota shall be excluded from any tariff commitment referred to in subparagraphs 1(a) to 1(w).

(Qe) (i) A tariff rate quota shall be applied in

accordance with the following: (A) The total of aggregate quota quantity

of the originating products classified under the tariff lines to be indicated with “(Qe)” in Column 5 of the Schedule of Japan in Section 2 shall be 1,500 metric tons for each year.

(B) The in-quota rate of customs duty on

imports shall be 8.0 per cent. (C) For the purposes of subparagraphs (A)



the tariff lines indicated with “(Qe)” other than those imported under the tariff rate quota shall be excluded from any tariff commitment referred to in subparagraphs 1(a) to 1(w).

(Qf) (i) A tariff rate quota shall be applied in

accordance with the following: (A) The aggregate quota quantity shall be

23 metric tons for each year.

(B) The in-quota rate of customs duty on imports shall be 21.0 per cent.

(C) For the purposes of subparagraphs (A)



the tariff lines indicated with “(Qf)” other than those imported under the tariff rate quota shall be excluded from any tariff commitment referred to in subparagraphs 1(a) to 1(w).

3. For the purposes of the elimination or reduction of customs duties on imports in accordance with this Appendix, any fraction of less than 0.1 of a percentage point shall be rounded to one decimal place (in the case of 0.05 per cent, the fraction is rounded to 0.1 per cent) in the cases of ad valorem duties, and any fraction smaller than 0.01 of the official monetary unit of Japan shall be rounded to two decimal places (in the case of 0.005, the fraction is rounded to 0.01) in the cases of specific duties. This shall not be applied to the case of customs duties on imports on originating products classified in HS 0703.10 derived from the difference between the value for customs duty and the value specified in Column 3 of the Schedule of Japan in Section 2. 4. The Schedule of Japan in Section 2 is made based on the Harmonized System, as amended on 1 January 2007. 5. For the purposes of this Appendix, Base Rate, as specified in Column 3 in the Schedule of Japan in Section 2 means only the starting point of equal annual instalments of elimination or reduction of customs duties on imports. 6. For the purposes of implementing equal annual instalments, the following shall apply: (a) The reduction for the first year shall take place

on the date of entry into force of this Agreement; and

(b) The subsequent annual reductions shall take place

on 1 April of each following year.

7. For the purposes of this Appendix, “year” means, with respect to the first year, the period from the date of entry into force of this Agreement until the coming 31 March and, with respect to each subsequent year, the twelve-month period which starts on 1 April of that year. 8. For the purposes of implementing tariff rate quota, where the first year is less than twelve months, the aggregate quota quantity for the first year set out in this Section shall be reduced to a part of the aggregate quota quantity that is proportional to the number of complete months remaining in the first year. For the purposes of this note, any fraction of less than 1.0 shall be rounded to the nearest whole number (in the case of 0.5, the fraction is rounded to 1.0), provided that the unit specified in relevant notes in this Section shall be applied.

Section 2 Schedule of Japan

Column 1 Column 2 Column 3 Column 4 Column 5 Tariff item number

Description of products Base Rate Category Note

Chapter 1 Live animals

01.01 Live horses, asses, mules and hinnies.

0101.10 - Pure-bred breeding animals:

Horses:

Certified as being those other than Thoroughbred, Thoroughbred-grade, Arab, Anglo-Arab or Arab-grade horses (hereinafter referred to as “light-breed horses”) in accordance with the provisions of a Cabinet Order

A

Other:

“Light-breed horses” certified as being those used for purposes other than horse-race and as being not pregnant in accordance with the provisions of a Cabinet Order

A

Other

X

Asses, mules and hinnies

A

0101.90 - Other:

Horses:

Certified as being those other than “light-breed horses” in accordance with the provisions of a Cabinet Order

A

Other:

“Light-breed horses” certified as being those used for purposes other than horse-race and as being not pregnant in accordance with the provisions of a Cabinet Order

A

Other

X

Asses, mules and hinnies

A

01.02 Live bovine animals.

0102.10 - Pure-bred breeding animals

A



0102.90 - Other:

Buffaloes

A

Other

X

01.03 Live swine.

0103.10 - Pure-bred breeding animals

A

- Other:

0103.91 -- Weighing less than 50kg

X

0103.92 -- Weighing 50kg or more

X

01.04 Live sheep and goats.

A

01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

A

01.06 Other live animals.

A

Chapter 2 Meat and edible meat offal

02.01 Meat of bovine animals, fresh or chilled.

X

02.02 Meat of bovine animals, frozen.

X

02.03 Meat of swine, fresh, chilled or frozen.

- Fresh or chilled:

0203.11 -- Carcasses and half-carcasses:

Of wild boars

A

Other

X

0203.12 -- Hams, shoulders and cuts thereof, with bone in:

Of wild boars

A

Other

X

0203.19 -- Other:

Of wild boars

A

Other

X

- Frozen:

0203.21 -- Carcasses and half-carcasses:

Of wild boars

A



Other

X

0203.22 -- Hams, shoulders and cuts thereof, with bone in:

Of wild boars

A

Other

X

0203.29 -- Other:

Of wild boars

A

Other

X

02.04 Meat of sheep or goats, fresh, chilled or frozen.

A

0205.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.

A

02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.

0206.10 - Of bovine animals, fresh or chilled

X

- Of bovine animals, frozen:

0206.21 -- Tongues

X

0206.22 -- Livers

X

0206.29 -- Other

X

0206.30 - Of swine, fresh or chilled:

Of wild boars

A

Other

X

- Of swine, frozen:

0206.41 -- Livers:

Of wild boars

A

Other

X

0206.49 -- Other:

Of wild boars

A

Other

X

0206.80 - Other, fresh or chilled

A

0206.90 - Other, frozen

A



02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

- Of fowls of the species Gallus domesticus:

0207.11 -- Not cut in pieces, fresh or chilled

X

0207.12 -- Not cut in pieces, frozen

X

0207.13 -- Cuts and offal, fresh or chilled

X

0207.14 -- Cuts and offal, frozen:

Livers

A

Other

X

- Of turkeys:

0207.24 -- Not cut in pieces, fresh or chilled

A


A

0207.26 -- Cuts and offal, fresh or chilled

A

0207.27 -- Cuts and offal, frozen

A

- Of ducks, geese or guinea fowls:

0207.32 -- Not cut in pieces, fresh or chilled:

Of ducks

9.6% B10

Other

A


A

0207.34 -- Fatty livers, fresh or chilled

A

0207.35 -- Other, fresh or chilled:

Of ducks 9.6% B10

Other A

0207.36 -- Other, frozen

A

02.08 Other meat and edible meat offal, fresh, chilled or frozen.

A

0209.00 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.

A

02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.



- Meat of swine:

0210.11 -- Hams, shoulders and cuts thereof, with bone in

X

0210.12

-- Bellies (streaky) and cuts thereof X

0210.19 -- Other

X

0210.20 - Meat of bovine animals

Q (Qa)

- Other, including edible flours and meals of meat or meat offal:

0210.91 -- Of primates A

0210.92 -- Of whales, dolphins and porpoises (mammals of the order Cetacea); of

manatees and dugongs (mammals of the order Sirenia)

4.2% B10

0210.93 -- Of reptiles (including snakes and turtles)

A

0210.99 -- Other X

Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates

03.01 Live fish.

0301.10 - Ornamental fish:

Carp and gold-fish

3.5% B10

Other

A

- Other live fish:

0301.91 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,

Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):

Fry for fish culture

A

Other

3.5% B10

0301.92 -- Eels (Anguilla spp.):


A

Other

X

0301.93 -- Carp:


A



Other

3.5% B10

0301.94 -- Bluefin tunas (Thunnus thynnus):


A

Other

X

0301.95 -- Southern bluefin tunas (Thunnus maccoyii):


A

Other

X

0301.99 -- Other:


A

Other

X

03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.

- Salmonidae, excluding livers and roes:


Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

X

0302.12 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus

keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

X

0302.19 -- Other

X

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

0302.21 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus

hippoglossus, Hippoglossus stenolepis)

X

0302.22 -- Plaice (Pleuronectes platessa)

X

0302.23 -- Sole (Solea spp.)

X

0302.29 -- Other

X



- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

0302.31 -- Albacore or longfinned tunas (Thunnus alalunga)

X

0302.32 -- Yellowfin tunas (Thunnus albacares)

X

0302.33 -- Skipjack or stripe-bellied bonito

X

0302.34 -- Bigeye tunas (Thunnus obesus)

X

0302.35 -- Bluefin tunas (Thunnus thynnus)

X

0302.36 -- Southern bluefin tunas (Thunnus maccoyii)

X

0302.39 -- Other X

0302.40 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

X

0302.50 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

X

- Other fish, excluding livers and roes:

0302.61 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):

Of Sardinops spp.

X

Other

3.5% B10

0302.62 -- Haddock (Melanogrammus aeglefinus)

3.5% B10

0302.63 -- Coalfish (Pollachius virens)

3.5% B10

0302.64 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

X

0302.65 -- Dogfish and other sharks

2.5% B10

0302.66 -- Eels (Anguilla spp.)

3.5% B10

0302.67 -- Swordfish (Xiphias gladius)

X

0302.68 -- Toothfish (Dissostichus spp.)

X

0302.69 -- Other:



Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri(Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)

X

Other:

Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams

2% B10

Other:

Fugu

3.5% B10

Other

X

0302.70 - Livers and roes:

Hard roes of Nishin (Clupea spp.)

5.6% B10

Other

X

03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.

- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes:

0303.11 -- Sockeye salmon (red salmon) (Oncorhynchus nerka)

X

0303.19 -- Other

X

- Other salmonidae, excluding livers and roes:


Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

X

0303.22 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

X

0303.29 -- Other

X

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:



0303.31 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

X

0303.32 -- Plaice (Pleuronectes platessa)

X

0303.33 -- Sole (Solea spp.)

X

0303.39 -- Other

X

- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

0303.41 -- Albacore or longfinned tunas (Thunnus alalunga)

X

0303.42 -- Yellowfin tunas (Thunnus albacares)

X

0303.43 -- Skipjack or stripe-bellied bonito

X

0303.44 -- Bigeye tunas (Thunnus obesus)

X

0303.45 -- Bluefin tunas (Thunnus thynnus)

X

0303.46 -- Southern bluefin tunas (Thunnus maccoyii)

X

0303.49 -- Other

X

- Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes:

0303.51 -- Herrings (Clupea harengus, Clupea pallasii)

X

0303.52 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

X

- Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes:


X


X

- Other fish, excluding livers and roes:

0303.71 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):

Of Sardinops spp.

X



Other

3.5% B10

0303.72 -- Haddock (Melanogrammus aeglefinus)

3.5% B10

0303.73 -- Coalfish (Pollachius virens)

3.5% B10

0303.74 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

X

0303.75 -- Dogfish and other sharks

2.5% B10

0303.76 -- Eels (Anguilla spp.)

3.5% B10

0303.77 -- Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

3.5% B10

0303.78 -- Hake (Merluccius spp., Urophycis spp.):

Of Merluccius spp.

X

Of Urophycis spp.

3.5% B10

0303.79 -- Other:

Nishin (Clupea spp.), Tara (Gadus spp.and Theragra spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)

X

Other:

Barracouta (Sphyraenidae and Gempylidae), king-clip and sea

breams

2% B10

Shishamo

2.8% B10

Other:

Fugu and sable fish

3.5% B10

Other

X

0303.80 - Livers and roes:

Hard roes of Nishin (Clupea spp.)

4% B10

Other

X

03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

- Fresh or chilled:




X


X

0304.19 -- Other:

Fillets

X

Other:

Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)

X

Other:


2% B10

Dogfish and other sharks

2.5% B10

Other

X

- Frozen fillets:


X


X

0304.29 -- Other:


X

Other:

Tunas (of the genus Thunnus), billfish and salmonidae

X

Other

3.5% B10

- Other:


X


X



0304.99 -- Other:


X

Other:


2% B10

Dogfish and other sharks

2.5% B10

Shishamo

2.8% B10

Other:

Fugu

3.5% B10

Other

X

03.05 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.

0305.10 - Flours, meals and pellets of fish, fit for human consumption

X

0305.20 - Livers and roes of fish, dried, smoked, salted or in brine:

Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles

8.4% B10

Hard roes of Salmonidae and of Tara (Gadus spp., Theragra spp. and Merluccius spp.)

X

Nishin roes on the tangles

10% B10

Other

A

0305.30 - Fish fillets, dried, salted or in brine, but not smoked:

Salmonidae

X

Other:




X

Other

10.5% B10

- Smoked fish, including fillets:

0305.41 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus

keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

X


10% B10

0305.49 -- Other

10% B10

- Dried fish, whether or not salted but not smoked:


X

0305.59 -- Other

X

- Fish, salted but not dried or smoked and fish in brine:


X


X

0305.63 -- Anchovies (Engraulis spp.)

X

0305.69 -- Other

X

03.06 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.

- Frozen:



0306.11 -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

A

0306.12 -- Lobsters (Homarus spp.)

A

0306.13 -- Shrimps and prawns

A

0306.14 -- Crabs:

Swimming crabs (Portunus spp.)

4% B10

Other

X

0306.19 -- Other, including flours, meals and pellets of crustaceans, fit for human consumption:

Ebi

A

Other

7% B10

- Not frozen:

0306.21 -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp.,

Jasus spp.):

Live, fresh or chilled

A

Other

5% B10

0306.22 -- Lobsters (Homarus spp.):


A

Other

5% B10

0306.23 -- Shrimps and prawns:


A

Other

5% B10

0306.24 -- Crabs

X

0306.29 -- Other, including flours, meals and pellets of crustaceans, fit for human consumption:

Live, fresh or chilled:

Ebi

A

Other

7% B10

Other:

Ebi

5% B10



Other

10% B10

03.07 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.

0307.10 - Oysters

X

- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

0307.21 -- Live, fresh or chilled

X

0307.29 -- Other

X

- Mussels (Mytilus spp., Perna spp.):


X

0307.39 -- Other

X

- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp.,

Nototodarus spp., Sepioteuthis spp.):


X

0307.49 -- Other

X

- Octopus (Octopus spp.):


X

0307.59 -- Other:

Frozen

7% B10

Other

10% B10

0307.60 - Snails, other than sea snails:

Live, fresh, chilled or frozen

7% B10

Other

10% B10

- Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

0307.91 -- Live, fresh or chilled:



Live aquatic invertebrates other than crustaceans or molluscs

A

Adductors of shellfish, cuttle fish and squid

X

Other:

Hard clam

X

Other:

Akagai ((bloody clam), live), sea urchins and abalone

X

Jellyfish

7% B10

Other:

Baby clam and fresh water clam

X

Other:

Molluscs

X

Other

7% B10

0307.99 -- Other:

Frozen:

Sea urchins, jellyfish and sea cucumbers:

Sea urchins

X

Other

7% B10

Other

X

Other:

Sea urchins, jellyfish and sea cucumbers:

Sea urchins

X

Other

7% B10

Other

X

Chapter 4 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

X



04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter.

X

04.03 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

X

04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

X

04.05 Butter and other fats and oils derived from milk; dairy spreads.

X

04.06 Cheese and curd.

0406.10 - Fresh (unripened or uncured) cheese, including whey cheese, and curd

X

0406.20 - Grated or powdered cheese, of all kinds

X

0406.30 - Processed cheese, not grated or powdered

X

0406.40 - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

X

0406.90 - Other cheese:

Natural cheeses specified in the List of Natural Cheeses in Attachment 1 Note: The product shall be

accompanied by a declaration required for the preferential tariff treatment. Necessary procedures for the declaration are provided for in Attachment 2.

Q (Qb)

Other

X

0407.00 Birds’ eggs, in shell, fresh, preserved or cooked:

For hatching

A

Other

X



04.08 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

- Egg yolks:

0408.11 -- Dried

18.8% B15

0408.19 -- Other

20% or 48 yen/kg, whichever is the greater

B15

- Other:

0408.91 -- Dried

21.3% B15

0408.99 -- Other

21.3% or 51 yen/kg, whichever is the greater

B15

0409.00 Natural honey.

X

0410.00 Edible products of animal origin, not elsewhere specified or included.

A

Chapter 5 Products of animal origin, not elsewhere specified or included

0501.00 Human hair, unworked, whether or not washed or scoured; waste of human hair.

A

05.02 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

A

0504.00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

A

05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

A



05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.

A

05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.

A

0508.00 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

A

0510.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

A

05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.

0511.10 - Bovine semen

A

- Other:

0511.91 -- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:

Fish waste, fertile fish eggs for hatching and artemia salina’s eggs

A

Other

X

0511.99 -- Other

A

Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

A

Chapter 7 Edible vegetables and certain roots and tubers

07.01 Potatoes, fresh or chilled.

A

0702.00 Tomatoes, fresh or chilled.

3% B10



07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0703.10 - Onions and shallots:

Onions:

Not more than 73.70 yen/kg in value for customs duty

8.5% or the difference between 73.70 yen/kg and the value for customs duty per kilogram, whichever is the less

B15

More than 73.70 yen/kg in value for customs duty

A

Shallots

A

0703.20 - Garlic

3% B7

0703.90 - Leeks and other alliaceous vegetables:

Welsh onions (Allium fistulosum L.)

3% B10

Other

A

07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

0704.10 - Cauliflowers and headed broccoli

A

0704.20 - Brussels sprouts

A

0704.90 - Other:

Broccoli

A

Other

3% B10

07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

- Lettuce:

0705.11 -- Cabbage lettuce (head lettuce)

3% B10

0705.19 -- Other

3% B10

- Chicory:



0705.21 -- Witloof chicory (Cichorium intybus var. foliosum)

A

0705.29 -- Other

A

07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

0706.10 - Carrots and turnips

3% B10

0706.90 - Other:

Burdock

A

Other

3% B10

0707.00 Cucumbers and gherkins, fresh or chilled.

3% B10

07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.

A

07.09 Other vegetables, fresh or chilled.

0709.20 - Asparagus

A

0709.30 - Aubergines (egg-plants)

3% B10

0709.40 - Celery other than celeriac

A

- Mushrooms and truffles:

0709.51 -- Mushrooms of the genus Agaricus

A

0709.59 -- Other:

Shiitake mushrooms

X

Other

A

0709.60 - Fruits of the genus Capsicum or of the genus Pimenta

3% B10

0709.70 - Spinach, New Zealand spinach and orache spinach (garden spinach)

3% B10

0709.90 - Other:

Sweet corn

6%

B10

Other

A

07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

0710.10 - Potatoes

8.5% B7



- Leguminous vegetables, shelled or unshelled:

0710.21 -- Peas (Pisum sativum)

8.5% B10

0710.22 -- Beans (Vigna spp., Phaseolus spp.)

8.5% B10

0710.29 -- Other:

Green soya beans

6% B10

Other

8.5% B10

0710.30 - Spinach, New Zealand spinach and orache spinach (garden spinach)

6% B10

0710.40 - Sweet corn

10.6% B7

0710.80 - Other vegetables:

Burdock

12% B10

Other

6% B10

0710.90 - Mixtures of vegetables:

Chiefly consisting of sweet corn

10.6% B7

Other

6% B5

07.11 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.

0711.20 - Olives

9% B10

0711.40 - Cucumbers and gherkins

9% B10

- Mushrooms and truffles:


9% B10

0711.59 -- Other

A

0711.90 - Other vegetables; mixtures of vegetables:

Aubergines (egg-plants), weighing not more than 20g per piece, scallion and bracken:

Aubergines (egg-plants) 6% B15

Scallion and bracken

6% B10

Other:



Burdock

12% B10

Other:

Aubergines (egg-plants)

9% B15

Other

9% B10

07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

0712.20 - Onions

9% B15

- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:


9% B10

0712.32 -- Wood ears (Auricularia spp.)

A

0712.33 -- Jelly fungi (Tremella spp.)

A

0712.39 -- Other:

Shiitake mushrooms

X

Other

A

0712.90 - Other vegetables; mixtures of vegetables:

Sweet corn:

Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination)

A

Other

9 yen/kg B5

Other:

Potatoes whether or not cut or sliced but not further prepared

12.8% B10

Other:

Bamboo shoots

9% B7

Other:

Osmund and dried gourd shavings

9% B7

Other

9% B5



07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.

0713.10 - Peas (Pisum sativum):


A

Other:

Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order

A

Other

X

0713.20 - Chickpeas (garbanzos)

A

- Beans (Vigna spp., Phaseolus spp.):

0713.31 -- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek

A

0713.32 -- Small red (Adzuki) beans (Phaseolus or Vigna angularis)

X

0713.33 -- Kidney beans, including white pea beans (Phaseolus vulgaris):


A

Other:


A

Other

X

0713.39 -- Other:


A

Other:


A

Other

X



0713.40 - Lentils

A

0713.50 - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor):


A

Other:


A

Other

X

0713.90 - Other:


A

Other:


A

Other

X

07.14 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.

0714.10 - Manioc (cassava):

Frozen:

For feeding purposes Note: The imports under this

item are to be used as materials for fodder and feed under the supervision of the customs authority.

A

Other

12% B10

Other:

Pellets of flour or meal:





A

Other

X

Other:



A

Other

9% B10

0714.20 - Sweet potatoes:

Frozen

12% B15

Other

12.8% B15

0714.90 - Other:

Frozen:

Taros

10% B10

Other

12% B10

Other

9% B10

Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons

08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

A

08.02 Other nuts, fresh or dried, whether or not shelled or peeled.

- Almonds:

0802.11 -- In shell

A

0802.12 -- Shelled

A

- Hazelnuts or filberts (Corylus spp.):

0802.21 -- In shell

A

0802.22 -- Shelled

A



- Walnuts:

0802.31 -- In shell

10% B10

0802.32 -- Shelled

10% B10

0802.40 - Chestnuts (Castanea spp.)

9.6% B15

0802.50 - Pistachios

A

0802.60 - Macadamia nuts

A

0802.90 - Other:

Betel nuts and pecans

A

Other

12% B10

0803.00

Bananas, including plantains, fresh or dried:

Fresh

X

Dried

A

08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

0804.10 - Dates

A

0804.20 - Figs

6% B10

0804.30

- Pineapples

X

0804.40 - Avocados

A

0804.50 - Guavas, mangoes and mangosteens

A

08.05 Citrus fruit, fresh or dried.

0805.10 - Oranges

X

0805.20 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

X

0805.40 - Grapefruit, including pomelos

10% B10

0805.50 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

A

0805.90 - Other:

Limes (other than Citrus aurantifolia, Citrus latifolia)

A

Other

X



08.06 Grapes, fresh or dried.

0806.10 - Fresh:

If imported during the period from 1 March to 31 October

17% B15

If imported during the period from 1 November to the last day of February

7.8% B10

0806.20 - Dried

A

08.07 Melons (including watermelons) and papaws (papayas), fresh.

- Melons (including watermelons):

0807.11 -- Watermelons

6% B10

0807.19 -- Other

6% B10

0807.20 - Papaws (papayas)

A

08.08 Apples, pears and quinces, fresh.

0808.10 - Apples

17% B10

0808.20 - Pears and quinces

4.8% B10

08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

0809.10 - Apricots

6% B10

0809.20 - Cherries

8.5% B10

0809.30 - Peaches, including nectarines

6% B10

0809.40 - Plums and sloes

6% B10

08.10 Other fruit, fresh.

0810.10 - Strawberries

6% B10

0810.20 - Raspberries, blackberries, mulberries and loganberries

A

0810.40 - Cranberries, bilberries and other fruits of the genus Vaccinium

A

0810.50 - Kiwifruit

6.4% B10

0810.60 - Durians

A

0810.90 - Other:

Rambutan, passion-fruit, litchi and carambola (star-fruit)

A



Other:

Black, white or red currants and gooseberries

A

Other

X

08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.

0811.10 - Strawberries:

Containing added sugar

9.6% B10

Other

12% B10

0811.20 - Raspberries, blackberries, mulberries, loganberries, black, white or red

currants and gooseberries

A

0811.90 - Other:

Containing added sugar:

Pineapples

X

Berries

A

Sour cherries

13.8% B10

Peaches and pears

7% B10

Other

12% B10

Other:

Pineapples

X

Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock’s-heart, passion-fruit, dookoo kokosan, mangosteens, soursop, litchi, berries and camucamu

A

Peaches and pears

7% B10

Other

12% B10



08.12 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.

0812.10 - Cherries

17% B15

0812.90 - Other:

Bananas and oranges

X

Grapefruit, including pomelos

10% B10

Other:

Lemons and limes, excluding those provisionally preserved in preservative solutions

A

Chestnuts

9.6% B15

Other:

Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

X

Other

12% B10

08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.

0813.10 - Apricots

9% B7

0813.20 - Prunes

A

0813.30 - Apples

9% B7

0813.40 - Other fruit:

Berries, papayas, pawpaws, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, sugar-apples, bullock’s-heart, passion-fruit, dookoo kokosan, soursop, litchi and kehapi

A

Persimmons, dried

9% B7

Other

9% B5

0813.50 - Mixtures of nuts or dried fruits of this Chapter:



Mixtures containing more than 50% by weight of a single nut or dried fruit constituent, excluding those containing chestnuts, walnuts, pistachios, nuts of subheading 0802.90 (except betel nuts) or dried fruits of subheadings 0813.10 to 0813.40

A

Other

12% B10

0814.00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

A

Chapter 9 Coffee, tea, maté and spices

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

- Coffee, not roasted:

0901.11 -- Not decaffeinated

A

0901.12 -- Decaffeinated

A

- Coffee, roasted:

0901.21 -- Not decaffeinated

12% B3

0901.22 -- Decaffeinated

12% B3

0901.90 - Other

A

09.02 Tea, whether or not flavoured.

0902.10 - Green tea (not fermented) in immediate packings of a content not exceeding 3kg

17% B15

0902.20 - Other green tea (not fermented):

Waste, unfit for beverage

A

Other

17%

B15

0902.30 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg:

Black tea

12% B10

Other

17% B15

0902.40 - Other black tea (fermented) and other partly fermented tea:



Waste, unfit for beverage

A

Other:

Black tea

A

Other

17% B15

0903.00 Maté.

12% B10

09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

A

0905.00 Vanilla.

A

09.06 Cinnamon and cinnamon-tree flowers.

A

0907.00 Cloves (whole fruit, cloves and stems).

A

09.08 Nutmeg, mace and cardamoms.

A

09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.

A

09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

0910.10 - Ginger:

Provisionally preserved in brine, in sulphur water or in other preservative solutions

9% B10

Other

A

0910.20 - Saffron

A

0910.30 - Turmeric (curcuma)

A

- Other spices:

0910.91 -- Mixtures referred to in Note 1 (b) to this Chapter

A

0910.99 -- Other:

Curry

7.2% B10

Other

A

Chapter 10 Cereals

10.01 Wheat and meslin.

X

1002.00 Rye.

A



1003.00 Barley.

X

1004.00 Oats.

A

10.05 Maize (corn).

1005.10 - Seed:

A


A

Other

9 yen/kg B10

1005.90 - Other:

Popcorn, corn which is explosive with heating under normal air pressure

A

Other:



A

Other

X

10.06 Rice.

X

1007.00 Grain sorghum.

A

10.08 Buckwheat, millet and canary seed; other cereals.

1008.10 - Buckwheat:


A

Other

9% B10

1008.20 - Millet

A

1008.30 - Canary seed

A

1008.90 - Other cereals:


A



Other:

Triticale

X

Other

A

Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten

1101.00 Wheat or meslin flour.

X

11.02 Cereal flours other than of wheat or meslin.

1102.10 - Rye flour

15% B10

1102.20 - Maize (corn) flour

X

1102.90 - Other:

Barley flour, triticale flour and rice flour

X

Other

21.3% B10

11.03 Cereal groats, meal and pellets.

- Groats and meal:

1103.11 -- Of wheat

X

1103.13 -- Of maize (corn)

X

1103.19 -- Of other cereals:

Of barley, triticale or rice

X

Of oats

12% B10

Other

17% B10

1103.20 - Pellets:

Of wheat, rice, barley or triticale

X

Of oats

12% B10

Of maize (corn)

21.3% B10

Other

17% B10

11.04 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.

- Rolled or flaked grains:



1104.12 -- Of oats

12% B10


Of wheat, triticale, rice or barley

X

Of maize (corn)

21.3% B10

Other

17% B10

- Other worked grains (for example, hulled, pearled, sliced or kibbled):

1104.22 -- Of oats

12% B10

1104.23 -- Of maize (corn):

Intended for use in the manufacture of cornflakes

16.2% B10

Other

18% B10


Of wheat, triticale, rice or barley

X

Other

17% B10

1104.30 - Germ of cereals, whole, rolled, flaked or ground

X

11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.

20% B15

11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.

1106.10 - Of the dried leguminous vegetables of heading 07.13

X

1106.20 - Of sago or of roots or tubers of heading 07.14:

Of manioc:



A

Other

X

Other

21.3% B15

1106.30 - Of the products of Chapter 8:



Flour, meal and powder of bananas:



A

Other

15% B10

Other 15% B10

11.07 Malt, whether or not roasted.

X

11.08 Starches; inulin.

X

1109.00 Wheat gluten, whether or not dried.

X

Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

1201.00 Soya beans, whether or not broken.

A

12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.

1202.10 - In shell:

For oil extraction Note: The imports under this item

are to be used as materials for oil extraction under the supervision of the customs authority.

A

Other

X

1202.20 - Shelled, whether or not broken:

For oil extraction Note: The imports under this item

are to be used as materials for oil extraction under the supervision of the customs authority.

A

Other

X

1203.00 Copra.

A

1204.00 Linseed, whether or not broken.

A

12.05 Rape or colza seeds, whether or not broken.

A



1206.00 Sunflower seeds, whether or not broken.

A

12.07 Other oil seeds and oleaginous fruits, whether or not broken.

A

12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.

A

12.09 Seeds, fruit and spores, of a kind used for sowing.

A

12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.

A

12.11 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.

A

12.12 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.

1212.20 - Seaweeds and other algae:

Edible seaweeds and other algae, fresh, chilled, frozen or dried

X

Other:

Gloiopeltis spp., Porphyra spp., Enteromorpha spp., Monostroma spp., Kjellmaniella spp. or Laminaria spp.:

Of Gloiopeltis spp.

A

Other

3.5% B10

Other

A

- Other:

1212.91 -- Sugar beet

A

1212.99 -- Other:



Tubers of konnyaku (Amorphophalus), whether or not cut, dried or powdered

X

Other

A

1213.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.

A

12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

A

Chapter 13 Lac; gums, resins and other vegetable saps and extracts

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

A

13.02 Vegetable 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:

1302.11 -- Opium

A

1302.12 -- Of liquorice

A

1302.13 -- Of hops

A

1302.19 -- Other:

Bases for beverage:

Obtained from a single material of vegetable origin

10% B7

Other

16.5% B15

Other:

Pyrethrum extract

6% B7

Other

A

1302.20 - Pectic substances, pectinates and pectates

A

- Mucilages and thickeners, whether or not modified, derived from vegetable products:

1302.31 -- Agar-agar

X



1302.32 -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

A

1302.39 -- Other

A

Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included

14.01 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).

1401.10 - Bamboos

A

1401.20 - Rattans

A

1401.90 - Other:

Rushes, Shichitoi (Cyperus tegetiformis) and wanguru (Cyperus exaltatus)

8.5% B10

Other A

14.04 Vegetable products not elsewhere specified or included.

A

Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

1501.00 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03:

Pig fat:

Of an acid value exceeding 1.3

A

Other

X

Other 6.4% B10

1502.00 Fats of bovine animals, sheep or goats, other than those of heading 15.03.

A

1503.00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

A

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



1504.10 - Fish-liver oils and their fractions

3.5% B10

1504.20 - Fats and oils and their fractions, of fish, other than liver oils

7% or 4.20 yen/kg, whichever is the greater

B10

1504.30 - Fats and oils and their fractions, of marine mammals:

Whale oil A

Other 3.5% B10

1505.00 Wool grease and fatty substances derived therefrom (including lanolin).

A

1506.00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.

6.4% B10

15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

X

15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

X

15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.

A

1510.00 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.

A

15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.

A

15.12 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

X

1512.19 -- Other

X

- Cotton-seed oil and its fractions:



1512.21 -- Crude oil, whether or not gossypol has been removed:

Used for the manufacture of canned fish or shellfish for export

A

Other

X

1512.29 -- Other:

Used for the manufacture of canned fish or shellfish for export

A

Other

X

15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

A

15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

X

15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

- Linseed oil and its fractions:


X

1515.19 -- Other

X

- Maize (corn) oil and its fractions:


X

1515.29 -- Other

X

1515.30 - Castor oil and its fractions

A

1515.50 - Sesame oil and its fractions

X

1515.90 - Other:

Oiticica oil, tung oil, camellia oil, urushi wax, Haze wax, jojoba oil and their fractions

A

Other

X

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.

A



15.17 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 15.16.

1517.10 - Margarine, excluding liquid margarine

X

1517.90 - Other:

Mixtures of animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, not otherwise prepared:

Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised

A

Other

6.4% B10

Mixtures of 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, not otherwise prepared:

Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised

A

Other

X

Oils of a kind used as mould release

2.9% B10

Other

X

1518.00 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 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.

A

1520.00 Glycerol, crude; glycerol waters and glycerol lyes.

A



15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

1521.10 - Vegetable waxes

A

1521.90 - Other:

Beeswax

X

Other

A

1522.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

A

Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

1601.00 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.

X

16.02 Other prepared or preserved meat, meat offal or blood.

1602.10 - Homogenised preparations

X

1602.20 - Of liver of any animal

X

- Of poultry of heading 01.05:

1602.31 -- Of turkeys:

Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water

A

Other:

Containing meat or meat offal of bovine animals or swine

X

Other

A

1602.32 -- Of fowls of the species Gallus domesticus:


A

Other

X

1602.39 -- Other:




A

Other:

Containing meat or meat offal of bovine animals or swine

X

Other

6% B10

- Of swine:

1602.41 -- Hams and cuts thereof

X

1602.42 -- Shoulders and cuts thereof

X

1602.49 -- Other, including mixtures:


A

Other

X

1602.50 - Of bovine animals:


A

Other

X

1602.90 - Other, including preparations of blood of any animal:


A

Other

X

1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.

X

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

X

16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

1605.10 - Crab

X

1605.20 - Shrimps and prawns:



Smoked; simply boiled in water or in brine; chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine:

Simply boiled in water or in brine; chilled or frozen, after simply boiled in water or in brine

X

Other

4.8% B10

Other:

Containing rice

X

Other

5.3% B10

1605.30 - Lobster

X

1605.40 - Other crustaceans:

Ebi X

Other 9.6% B10

1605.90 - Other:

Smoked

X

Other:

Cuttle fish, squid and jellyfish:

Cuttle fish and squid

X

Jellyfish 10% B10

Other X

Chapter 17 Sugars and sugar confectionery

17.01 Cane or beet sugar and chemically pure sucrose, in solid form.

X

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.

- Lactose and lactose syrup:

1702.11 -- Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter

A

1702.19 -- Other

A



1702.20 - Maple sugar and maple syrup

X

1702.30 - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose

X

1702.40 - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar

X

1702.50 - Chemically pure fructose

X

1702.60 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar

X

1702.90 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:

Sugar, sugar syrup, artificial honey and caramel

X

Hi-test molasses:

Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5’-ribonucleotide and its salts and other products stipulated by a Cabinet Order

3% B10

Other

X

Other

X

17.03 Molasses resulting from the extraction or refining of sugar.

1703.10 - Cane molasses:


3% B10

Other:

For feeding purposes Note: The imports under this item

are to be used as materials for fodder and feed under the supervision of the customs authority.

A



Other

X

1703.90

- Other:


3% B10

Other:

For feeding purposes Note: The imports under this item

are to be used as materials for fodder and feed under the supervision of the customs authority.

A

Other

X

17.04 Sugar confectionery (including white chocolate), not containing cocoa.

1704.10 - Chewing gum, whether or not sugar-coated

X

1704.90 - Other:

Liquorice extract, not put up as confectionery

A

Other:

Candies and caramels

X

Other

Q (Qc)

Chapter 18 Cocoa and cocoa preparations

1801.00 Cocoa beans, whole or broken, raw or roasted.

A

1802.00 Cocoa shells, husks, skins and other cocoa waste.

A

18.03

Cocoa paste, whether or not defatted.

1803.10

- Not defatted

5% B7

1803.20

- Wholly or partly defatted 10% B7

1804.00 Cocoa butter, fat and oil.

A

1805.00 Cocoa powder, not containing added sugar or other sweetening matter.

12.9% B7

18.06 Chocolate and other food preparations containing cocoa.



1806.10 - Cocoa powder, containing added sugar or other sweetening matter:


X

Other

15% B10

1806.20 - Other preparations in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg:

Food preparations of goods of headings 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%:

Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurised containers

X

Other:


Pi

Other

Ph

Other:


Chewing gum and other sugar confectionary; preparations in blocks, slabs, bars and paste:

Chewing gum and other sugar confectionary; foods, the largest single ingredient of which is sugar by weight

X

Other

Pk

Other

X

Other

Q (Qd)

- Other, in blocks, slabs or bars:

1806.31 -- Filled

Q (Qe)

1806.32 -- Not filled:

Chocolate confectionery

Q (Qe)

Other

X



1806.90 - Other:

Chocolate confectionery

Q (Qe)

Other:

Food preparations of goods of headings 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%:

Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurised containers

X

Other:


Pi

Other

Ph

Other:


X

Other

Ph

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks’ products

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 headings 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.

X

19.02 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.

X

1903.00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.

X



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.

1904.10 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:

Breakfast cereals other than obtained by merely swelling or roasting of rice, wheat, triticale or barley

Pb

Other

X

1904.20 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

X

1904.30 - Bulgur wheat

X

1904.90 - Other

X

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.

1905.10 - Crispbread

X

1905.20 - Gingerbread and the like

X

- Sweet biscuits; waffles and wafers:

1905.31 -- Sweet biscuits

X

1905.32 -- Waffles and wafers

Pf

1905.40 - Rusks, toasted bread and similar toasted products

Pa

1905.90 - Other:

Bread, ship’s biscuits, and other ordinary bakers’ wares, not containing added sugar, honey, eggs, fats, cheese or fruit

X



Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

X

Other:


Arare, Sembei, similar rice products, biscuits, cookies and crackers

X

Crisp savoury food products, made from a dough based on potato powder

9% B10

Other

X

Other:

Arare, Sembei, similar rice products, biscuits, cookies and crackers

X

Crisp savoury food products, made from a dough based on potato powder

9% B10

Other

X

Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants

20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.

2001.10 - Cucumbers and gherkins:


15% B10

Other

12% B10

2001.90 - Other:


Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, bullock’s-heart, passion-fruit, dookoo kokosan, soursop, litchi, mangoes and mangosteens

A



Sweet corn

10.5% B10

Young corncobs

16.8% B15

Other

15% B10

Other: Papayas, pawpaws, avocados, guavas,

durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, bullock’s-heart, passion-fruit, dookoo kokosan, soursop, litchi, mangoes and mangosteens

A

Sweet corn

7.5% B10

Young corncobs

15% B10

Other: Ginger

X

Other

12% B10

20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

2002.10 - Tomatoes, whole or in pieces

9% B15

2002.90 - Other:


13.4% B15

Other:

Tomato purée and tomato paste

X

Other

9% B10

20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.

2003.10 - Mushrooms of the genus Agaricus:


A

Other:

In airtight containers not more than 10kg each including container:

French mushrooms

13.6% B10

Other

A



Other

A

2003.20 - Truffles

A

2003.90 - Other

A

20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.

2004.10 - Potatoes:

Cooked, not otherwise prepared

8.5% B15

Other:

Mashed potatoes

13.6% B10

Other

9% B15

2004.90 - Other vegetables and mixtures of vegetables:


Sweet corn

10.5% B10

Other

X

Other:

Asparagus and leguminous vegetables:

Asparagus

17% B15

Leguminous vegetables

X

Bamboo shoots

13.6% B10

Sweet corn

7.5% B10

Young corncobs

15% B10

Other

9% B10

20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.

2005.10 - Homogenised vegetables:


16.8% B15

Other

12% B10

2005.20 - Potatoes:



Mashed potatoes and potato flakes

13.6% B10

Other:

In airtight containers not more than 10kg each including container

12% B10

Other

9% B7

2005.40 - Peas (Pisum sativum):


X

Other:

In airtight containers not more than 10kg each including container:

Unshelled

12% B10

Other

15% B10

Other:

Unshelled

9% B10

Other

13.6% B10

- Beans (Vigna spp., Phaseolus spp.):

2005.51 -- Beans, shelled:


In airtight containers, containing tomato purée or other kind of tomato preparation and meat of swine, lard or other pig fat

14% B10

Other

X

Other

X

2005.59 -- Other:


X

Other:


12% B10

Other

9% B10

2005.60 - Asparagus:




16% B15

Other

12% B10

2005.70 - Olives

A

2005.80 - Sweet corn (Zea mays var. saccharata):


14.9% B10

Other

10% B10

- Other vegetables and mixtures of vegetables:

2005.91 -- Bamboo shoots:


X

Other

13.6% B10

2005.99 -- Other:


Leguminous vegetables (podded out):

In airtight containers, containing tomato purée or other kind of tomato preparation and meat of swine, lard or other pig fat

14% B10

Other

X

Other

X

Other:

X

Young corncobs

15% B10

Leguminous vegetables (podded out)

X

Sauerkraut

12% B10

Other:

In airtight containers not more than 10kg each including containers:

Garlic powder

9.6% B15

Other

12% B10

Other:



Garlic powder

10.5% B15

Other

9% B10

2006.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).

Marrons glacé

12.6% B15

Other

18% B10

20.07 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.

2007.10 - Homogenised preparations:


34% B15

Other

21.3% B15

- Other:

2007.91 -- Citrus fruit:

Jams, fruit jellies and marmalades:


Pg

Other

Pd

Fruit purée and fruit pastes:


Pl

Other

Ph

2007.99 -- Other:

Jams and fruit jellies:


16.8% B10

Other

12% B10

Other:


Fruit purée and fruit pastes

Pl

Other

Pm

Other:

Fruit purée and fruit pastes

Ph



Other

Pj

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.

- Nuts, ground-nuts and other seeds, whether or not mixed together:

2008.11 -- Ground-nuts:


Peanut butter

12% B10

Other

X

Other:

Peanut butter

10% B10

Other

X

2008.19 -- Other, including mixtures:


In pulp form

21% B10

Other:

Cashew nuts and other roasted nuts

11% B7

Other:

Chestnuts (in airtight containers not more than 10kg each including container), not roasted

16.8% B15

Other

16.8% B10

Other:

In pulp form

A

Other:

Roasted almonds, macadamia nuts, roasted pecan, cashew nuts, coconuts, Brazil nuts, paradise nuts and hazel nuts

A

Gingko nuts

12% B10

Other:



Roasted

A

Other

12% B10

2008.20 - Pineapples

X

2008.30 - Citrus fruit

X

2008.40 - Pears:


In pulp form:

In airtight containers

15% B10

Other

21% B15

Other:


10.8% B10

Other

15% B10

Other:

In pulp form:


12% B10

Other

15% B10

Other:


9% B10

Other

10.8% B10

2008.50 - Apricots:


15% B10

Other

12% B10

2008.60 - Cherries:


15% B10

Other

12% B10

2008.70 - Peaches, including nectarines:


In pulp form:


21.3% B15

Other

29.8% B15



Other:

In airtight containers:

Not less than 2kg each including container

6.7% B10

Other

8% B10

Other

13.4% B10

Other:

In pulp form:


17% B10

Other

21.3% B10

Other:


6.7% B10

Other

9.6% B10

2008.80 - Strawberries:


In pulp form

21% B15

Other

11% B10

Other:

In pulp form

15%

B10

Other

12% B10

- Other, including mixtures other than those of subheading 2008.19:

2008.91 -- Palm hearts

15% B10

2008.92 -- Mixtures:

Mixed fruit, fruit salad and fruit cocktail:


6% B5

Other

A

Other:


In pulp form

29.8% B15



Other

23.8% B10

Other:

In pulp form

21.3% B15

Other

17% B10

2008.99 -- Other:

Ume (fruit of Mume plum)

12% B10

Other:


In pulp form:

Bananas and avocados

21% B10

Other

29.8% B15

Other:

Berries and prunes

11% B7

Bananas, avocados, mangoes, guavas and mangosteens:


11% B7

Other

11% B10

Other:

Durians, rambutan, passion-fruit, litchi and carambola (star-fruit)

14% B10

Other

16.8% B15

Other:

In pulp form:

Bananas, avocados, prunes, mangoes, guavas and mangosteens

15% B10

Camucamu

A

Other

21.3% B15

Other:

Prunes, bananas, avocados, mangoes, guavas and mangosteens

A



Frozen taros

10% B7

Other:

Durians, rambutan, passion-fruit, litchi, carambola (star-fruit), camucamu and popcorn (corn which is explosive with heating under normal air pressure)

A

Sweetpotatoes, whole or in pieces, dried after simply steamed or boiled in water

12% B15

Other

12% B7

20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

- Orange juice:

2009.11 -- Frozen:


Not more than 10% by weight of sucrose, naturally and artificially contained

25.5% B15

Other


B15

Other:

Not more than 10% by weight of sucrose

21.3% B15

Other

25.5% B15

2009.12 -- Not frozen, of a Brix value not exceeding 20:



25.5% B15



Other


B15

Other:


21.3% B15

Other

25.5% B15

2009.19 -- Other:



25.5% B15

Other


B15

Other:


21.3% B15

Other

25.5% B15

- Grapefruit (including pomelo) juice:

2009.21 -- Of a Brix value not exceeding 20:



23% B15

Other


B15

Other:


19.1% B15

Other

25.5% B15

2009.29 -- Other:





23% B15

Other


B15

Other:


19.1% B15

Other

25.5% B15

- Juice of any other single citrus fruit:




23% B15

Other


B15

Other:

Not more than 10% by weight of sucrose:

Lemon juice

6% B5

Lime juice

12% B10

Other

19.1% B15

Other

25.5% B15

2009.39 -- Other:



23% B15



Other


B15

Other:


Lemon juice

6% B5

Lime juice

12% B10

Other

19.1% B15

Other

25.5% B15

- Pineapple juice:

2009.41 -- Of a Brix value not exceeding 20

X

2009.49 -- Other

X

2009.50 - Tomato juice

X

- Grape juice (including grape must):




23% B15

Other


B15

Other

19.1% B15

2009.69 -- Other:



23% B15

Other


B15



Other:


19.1% B15

Other

25.5% B15

- Apple juice:




23% B15

Other


B15

Other:


19.1% B15

Other

29.8% B15

2009.79 -- Other:



23% B15

Other


B15

Other:


19.1% B15

Other

29.8% B15

2009.80 - Juice of any other single fruit or vegetable:

Fruit juices:





23% B15

Other


B15

Other:


Prune juice

14.4% B10

Other

19.1% B15

Other

25.5% B15

Vegetable juices:


8.1% B7

Other:


9% B7

Other

7.2% B7

2009.90 - Mixtures of juices:

Mixtures of fruit juices:



23% B15

Other


B15

Other:


19.1% B15

Other

25.5% B15

Mixtures of vegetable juices:


8.1% B5

Other

5.4%

B5



Chapter 21 Miscellaneous edible preparations

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:

2101.11 -- Extracts, essences and concentrates:


X

Other

A

2101.12 -- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:

Preparations with a basis of extracts, essences or concentrates:


X

Other

A

Preparations with a basis of coffee:

Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter

X

Other:


X

Other

15% B10

2101.20 - 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:

Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates:

Instant tea

A



Other

8% B10

Preparations with a basis of tea or maté:

Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter

X

Other:


X

Other

15% B10

2101.30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

6% B5

21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.

2102.10 - Active yeasts

X

2102.20 - Inactive yeasts; other single-cell micro-organisms, dead

A

2102.30 - Prepared baking powders

A

21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.10 - Soya sauce

7.2% B7

2103.20 - Tomato ketchup and other tomato sauces

X

2103.30 - Mustard flour and meal and prepared mustard:

Put up in containers for retail sale

9% B10

Other

7.5% B10

2103.90 - Other:

Sauces:

Mayonnaise, French dressings and salad dressings

X

Other

7.2% B5

Other:



Instant curry and other curry preparations

7.2%

B5

Other:

Consisting chiefly of sodiumglutamate

9.6% B5

Other

10.5% B7

21.04 Soups and broths and preparations therefor; homogenised composite food preparations.

2104.10 - Soups and broths and preparations therefor:

Of vegetable, in airtight containers

7% B5

Other

8.4% B5

2104.20 - Homogenised composite food preparations

12% B10

2105.00 Ice cream and other edible ice, whether or not containing cocoa.

X

21.06 Food preparations not elsewhere specified or included.

2106.10 - Protein concentrates and textured protein substances:

Preparations containing not less than 30% of natural milk constituents by weight, calculated on the dry matter; excluding protein concentrates containing not less than 80% of protein by weight, the largest ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500g each excluding container

X

Other:


X

Other:

Vegetable protein:

Protein concentrates containing not less than 80% of protein by weight, the largest ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500g each excluding container

10.6% B10



Other

10.6% B7

Other

15% B10

2106.90 - Other:

Preparations containing not less than 30% of natural milk constituents by weight, calculated on the dry matter:

Of a milkfat content, by weight, not exceeding 30%:

Made from cheese, wine and other ingredients such as spirits, salt, starch (maximum 3% by weight), spices, not less than 50% of which is cheese by weight, not less than 20% of which is alcoholic beverages by weight and put up in containers for retail sale by weight of 0.9kg or less each including container for retail sale Note: The product shall be

accompanied by a declaration required for the preferential tariff treatment. Necessary procedures for the declaration are provided for in Attachment 2.

Q (Qf)

Other

X

Other

X

Other:

Food preparations containing more than 30% by weight of one of those, rice, wheat including triticale or barley

X

Other:

Sugar syrup, containing added flavouring or colouring matter, chewing gum and Konnyaku

X

Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume of more than 0.5% vol:



Preparations with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol


B15

Other

A

Other:


Bases for beverage, containing Panax ginseng or its extract:

Those the largest single ingredient of which is sugar by weight

X

Other

23.8% B10

Food supplement with a basis of vitamins

12.5% B10

Other

X

Other:

Prepared edible fats and oils, containing more than 15% and less than 30% by weight of those of heading 04.05

X

Bases for beverage, non-alcoholic:

Containing Panax ginseng or its extract

12% B10

Other

10% B7

Other:

Of products specified in heading 04.10

9% B7

Other:

Food supplement with a basis of vitamins or of hydrolysed vegetable protein:

Food supplement with a basis of vitamins

12.5% B7



Of hydrolysed vegetable protein

12.5% B10

Other:

Protein preservative of a kind used for manufacturing frozen minced fish, obtained from sorbitol and other materials stipulated by a Cabinet Order, which have been prepared by processes stipulated by a Cabinet Order

A

Other:

Hijiki (Hijikia fusiformis) and other those of products specified in subheading 1212.20

X

Other Pe

Chapter 22 Beverages, spirits and vinegar

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.

A

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.

2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:


X

Other

9.6% B10

2202.90 - Other:


13.4% B10

Other

9.6% B5



2203.00 Beer made from malt.

A

22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

2204.10 - Sparkling wine

182 yen/l

B12

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

2204.21 -- In containers holding 2l or less:

Sherry, port and other fortified wines

112 yen/l B10

Other

15% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 67 yen/l

B9

2204.29 -- Other

In containers holding 150l or less

15% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 67 yen/l

B12

Other

A

2204.30 - Other grape must:

Of an alcoholic strength by volume of less than 1% vol:



23% B15

Other 29.8% or 23 yen/kg, whichever is the greater

B15



Other:


19.1% B15

Other

25.5% B15

Other

A

22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

2205.10 - In containers holding 2l or less

69.30 yen/l B10

2205.90 - Other:

Of an alcoholic strength by volume of less than 1% vol

19.1% B15

Other

A

2206.00 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:

Of an alcoholic strength by volume of less than 1% vol


B15

Other:

Sake (Seishu and Dakushu)

X

Other:

Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02

X

Other:

Sparkling beverages made, in part, from malt

A

Other

X

22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.



2207.10 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher:

Of an alcoholic strength by volume of 90% vol or higher:

Intended for provision in manufacturing industrial alcohol, ethyl acetate or ethylamine

A

Other:

Intended for use in distilling alcohol for making alcoholic beverages through the continuous still

A

Other

X

Other:


A

Other

X

2207.20 - Ethyl alcohol and other spirits, denatured, of any strength

X

22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.

2208.20 - Spirits obtained by distilling grape wine or grape marc

A

2208.30 - Whiskies

A

2208.40 - Rum and other spirits obtained by distilling fermented sugar-cane products

A

2208.50 - Gin and Geneva

A

2208.60 - Vodka

A

2208.70 - Liqueurs and cordials

A

2208.90 - Other:

Ethyl alcohol and distilled alcoholic beverages:

Fruit brandy

A



Other:

Ethyl alcohol:


A

Other

X

Other:


A

Other

X

Other spirituous beverages:

Imitation sake and white sake

X

Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol


B15

Other

X

2209.00 Vinegar and substitutes for vinegar obtained from acetic acid.

7.5% B10

Chapter 23 Residues and waste from the food industries; prepared animal fodder

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.

A

23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.

A

23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.

A



2304.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.

A

2305.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.

A

23.06 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 23.04 or 23.05.

A

2307.00 Wine lees; argol.

A

2308.00 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.

A

23.09 Preparations of a kind used in animal feeding.

2309.10 - Dog or cat food, put up for retail sale:

Containing not less than 10% of lactose by weight

Per each kilogram, 59.50 yen ＋ 6 yen for every 1% exceeding 10% by weight of lactose contained

B10

Other:


A

Other:

More than 70 yen/kg in value for customs duty, excluding those containing 35% or more by weight of crude protein

A

Other:



In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a Cabinet Order

A

Other

36 yen/kg B10

2309.90 - Other:

Preparations of a kind used in animal feeding, excluding those directly used as feed or fodder

A

Other:

Containing not less than 10% of lactose by weight:

Intended for feeding calves suitable for white veal

A

Other

Per each kilogram, 52.50 yen ＋ 5.30 yen for every 1% exceeding 10% by weight of lactose contained

B10

Other:

Those with a basis of products specified in heading 12.14 or 23.03, in pellets, cubes or similar forms, alfalfa green leaf protein concentrates or fish or marine mammal solubles

A

Other:


A

Other:



More than 70 yen/kg in value for customs duty, put up in

containers for retail sale but not in airtight containers, excluding those containing 35% or more by weight of crude protein

A

Other:

In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a Cabinet Order:

For dogs, cats and other similar kind of ornamental animals and pet animals

A

Other

X

Other

X

Chapter 24 Tobacco and manufactured tobacco substitutes

24.01 Unmanufactured tobacco; tobacco refuse.

A

24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

2402.10 - Cigars, cheroots and cigarillos, containing tobacco

X

2402.20 - Cigarettes containing tobacco

Pc

2402.90 - Other

X

24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.



2403.10 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion

X

- Other:

2403.91 -- “Homogenised” or “reconstituted” tobacco

A

2403.99 -- Other:

Tobacco extracts and essences

A

Other

X

Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement

2501.00 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water:

Salt and pure sodium chloride, of which at least 70% by weight passes through a woven metal wire cloth sieve with an aperture of 2.8mm, or agglomerated, other than those in aqueous solution

X

Other

A

2502.00 Unroasted iron pyrites.

A

2503.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

A

25.04 Natural graphite.

A

25.05 Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.

A

25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

A

2507.00 Kaolin and other kaolinic clays, whether or not calcined.

A



25.08 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

A

2509.00 Chalk.

A

25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

A

25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.

A

2512.00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

A

25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

A

2514.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

A

25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

A

25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

A

25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.

A



25.18 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

A

25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

A

25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

A

2521.00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

A

25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.

A

25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.

A

25.24 Asbestos.

A

25.25 Mica, including splittings; mica waste.

A

25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

A

25.28 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight.

A

25.29 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

A

25.30 Mineral substances not elsewhere specified or included.

A

Chapter 26 Ores, slag and ash

A



Chapter 27

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

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

A

27.02 Lignite, whether or not agglomerated, excluding jet.

A

2703.00

Peat (including peat litter), whether or not agglomerated.

A

2704.00 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

A

2705.00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.

A

2706.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.

A

27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.

A

27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.

A

2709.00 Petroleum oils and oils obtained from bituminous minerals, crude.

A

27.10 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 oils and oils obtained from bituminous minerals (other than crude) and 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, other than waste oils:

2710.11 -- Light oils and preparations:



Petroleum oils and oils obtained from bituminous minerals, including those containing less than 5% by weight of products other than petroleum oils and oils obtained from bituminous minerals:

Petroleum spirits:

Mixed alkylenes with a very low degree of polymerisation

A

Of which the fraction 5% to 95% by volume including distillation loss distils within not more than 2℃, when determined by the testing method for distillation stipulated by a Cabinet Order, other than mixed alkylenes with a very low degree of polymerisation

A

Other:

Intended for use in the manufacture of petrochemical products stipulated by a Cabinet Order

A

Other

1,117 yen/kl

B5

Kerosenes:


A

Other:

Normal paraffins (containing not less than 95% by weight of saturated straight chain hydrocarbon)

A

Other:

Intended for use in the manufacture of

petrochemical products stipulated by a Cabinet Order

A

Other

434 yen/kl B5

Gas oils:




A

Other

956 yen/kl B5

Other

A

2710.19 -- Other:

Petroleum oils and oils obtained from bituminous minerals, including those containing less than 5% by weight of products other than petroleum oils and oils obtained from bituminous minerals:

Kerosenes:


A

Other:

Normal paraffins (containing not less than 95% by weight of saturated straight chain hydrocarbon)

A

Other:


A

Other

434 yen/kl B5

Gas oils:


A

Other 956 yen/kl

B5

Heavy fuel oils and raw oils:

Of a specific gravity not more than 0.9037 at 15℃:



Intended for use as raw materials in refining, including those manufactured from the oil under the supervision of the customs authority

A

Other:

Intended for use in agriculture, forestry and fishery, having a specific gravity of not less than 0.83 at 15℃ and a flash point not exceeding 130℃ when arrived at Japan or when mixed with other petroleum oils by the method stipulated by a Cabinet Order

A

Containing by weight 0.3% or less of sulphur

1,325 yen/kl

B5

Other

1,614 yen/kl

B5

Of a specific gravity more than 0.9037 at 15℃:

Intended for use as raw materials in refining including those manufactured from the oil under the supervision of the customs authority

A

Other:

Containing by weight 0.3% or less of sulphur

1,112 yen/kl

B5

Other

1,447 yen/kl

B5

Lubricating oils, including liquid paraffin

A

Other

A

Other

A

- Waste oils:

2710.91 -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

A

2710.99 -- Other

A



27.11 Petroleum gases and other gaseous hydrocarbons.

A

27.12 Petroleum jelly; paraffin wax, micro-crystalline 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.

A

27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.

A

27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

A

2715.00 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).

A

Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

A

Chapter 29

Organic chemicals

29.01 Acyclic hydrocarbons.

A

29.02 Cyclic hydrocarbons.

A

29.03 Halogenated derivatives of hydrocarbons.

A

29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.

A

29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Saturated monohydric alcohols:

2905.11 -- Methanol (methyl alcohol)

A

2905.12 -- Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)

A

2905.13 -- Butan-1-ol (n-butyl alcohol)

A

2905.14 -- Other butanols

A

2905.16 -- Octanol (octyl alcohol) and isomers thereof

A



2905.17 -- Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)

A

2905.19 -- Other

A

- Unsaturated monohydric alcohols:

2905.22 -- Acyclic terpene alcohols

A

2905.29 -- Other

A

- Diols:

2905.31 -- Ethylene glycol (ethanediol)

A

2905.32 -- Propylene glycol (propane-1,2-diol)

A

2905.39 -- Other

A

- Other polyhydric alcohols:

2905.41 -- 2-Ethyl-2-(hydroxymethyl)propane-1,3- diol (trimethylolpropane)

A

2905.42 -- Pentaerythritol

A

2905.43 -- Mannitol

X

2905.44 -- D-glucitol (sorbitol)

X

2905.45 -- Glycerol

A

2905.49 -- Other

A

- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:

2905.51 -- Ethchlorvynol (INN)

A

2905.59 -- Other

A

29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Cyclanic, cyclenic or cycloterpenic:

2906.11 -- Menthol

5.5%

B10

2906.12 -- Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols

A

2906.13 -- Sterols and inositols

A

2906.19 -- Other

A

- Aromatic:



2906.21 -- Benzyl alcohol

A

2906.29 -- Other

A

29.07 Phenols; phenol-alcohols.

A

29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.

A

29.09 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.

A

29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

A

2911.00 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

A

29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.

A

2913.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12.

A

29.14 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

A

29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A

29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A

29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A



29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918.11 -- Lactic acid, its salts and esters

A

2918.12 -- Tartaric acid

A

2918.13 -- Salts and esters of tartaric acid

A

2918.14 -- Citric acid

X

2918.15 -- Salts and esters of citric acid:

Calcium citrate

X

Other

A

2918.16 -- Gluconic acid, its salts and esters

A

2918.18 -- Chlorobenzilate (ISO)

A

2918.19 -- Other

A

- Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918.21 -- Salicylic acid and its salts

A

2918.22 -- O-Acetylsalicylic acid, its salts and esters

A

2918.23 -- Other esters of salicylic acid and their salts

A

2918.29 -- Other

A

2918.30 - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives

A

- Other:

2918.91 -- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters

A

2918.99 -- Other

A



29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A

29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A

29.21 Amine-function compounds.

A

29.22 Oxygen-function amino-compounds.

- Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

2922.11 -- Monoethanolamine and its salts

A

2922.12 -- Diethanolamine and its salts

A

2922.13 -- Triethanolamine and its salts

A

2922.14 -- Dextropropoxyphene (INN) and its salts

A

2922.19 -- Other

A

- Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

2922.21 -- Aminohydroxynaphthalenesulphonic acids and their salts

A

2922.29 -- Other

A

- Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof:

2922.31 -- Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof

A

2922.39 -- Other

A

- Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof:

2922.41 -- Lysine and its esters; salts thereof

A

2922.42 -- Glutamic acid and its salts:



Sodium glutamates

6.5% B10

Other

A

2922.43 -- Anthranilic acid and its salts

A

2922.44 -- Tilidine (INN) and its salts

A

2922.49 -- Other

A

2922.50 - Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function

A

29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.

A

29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid.

A

29.25 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.

A

29.26 Nitrile-function compounds.

A

2927.00 Diazo-, azo- or azoxy-compounds.

A

2928.00 Organic derivatives of hydrazine or of hydroxylamine.

A

29.29 Compounds with other nitrogen function.

A

29.30 Organo-sulphur compounds.

A

2931.00 Other organo-inorganic compounds.

A

29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.

A

29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.

A

29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.

A

2935.00 Sulphonamides.

A

29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.

A



29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.

A

29.38 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

A

29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

A

2940.00 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.

X

29.41 Antibiotics.

A

2942.00 Other organic compounds.

A

Chapter 30 Pharmaceutical products

A

Chapter 31 Fertilisers

A

Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

A

Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

33.01 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.

- Essential oils of citrus fruit:

3301.12 -- Of orange

A

3301.13 -- Of lemon

A

3301.19 -- Other

A



- Essential oils other than those of citrus fruit:

3301.24 -- Of peppermint (Mentha piperita)

A

3301.25 -- Of other mints:

Peppermint oils obtained from Mentha arvensis:

Containing more than 65% by weight of total menthol when determined by the testing method stipulated by a Cabinet Order

A

Other

9% B7

Other

A

3301.29 -- Other

A

3301.30 - Resinoids

A

3301.90 - Other

A

33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages.

A

3303.00 Perfumes and toilet waters.

A

33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.

A

33.05 Preparations for use on the hair.

A

33.06 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages.

A

33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.

A



Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster

A

Chapter 35 Albuminoidal substances; modified starches; glues; enzymes

35.01 Casein, caseinates and other casein derivatives; casein glues.

A

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.

A

3503.00 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01:

Gelatin for photographic use, gelatin derivatives, fish glues and isinglass

A

Other

X

3504.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.

A

35.05 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.

X

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 1kg.

A

35.07 Enzymes; prepared enzymes not elsewhere specified or included.

A

Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

A



Chapter 37 Photographic or cinematographic goods

A

Chapter 38 Miscellaneous chemical products

38.01 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.

A

38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black.

A

3803.00 Tall oil, whether or not refined.

A

3804.00 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 38.03.

A

38.05 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.

A

38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

A

3807.00 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch.

A

38.08 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).

A

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.

3809.10 - With a basis of amylaceous substances

X



- Other:

3809.91 -- Of a kind used in the textile or like industries

A

3809.92 -- Of a kind used in the paper or like industries

A

3809.93 -- Of a kind used in the leather or like industries

A

38.10 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.

A

38.11 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.

A

38.12 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.

A

3813.00 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades.

A

3814.00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.

A

38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.

A

3816.00 Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01.

A

3817.00 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.

A

3818.00 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.

A



3819.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.

A

3820.00 Anti-freezing preparations and prepared de-icing fluids.

A

3821.00 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells.

A

3822.00 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.

A

38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.

A

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.

3824.10 - Prepared binders for foundry moulds or cores

A

3824.30 - Non-agglomerated metal carbides mixed together or with metallic binders

A

3824.40 - Prepared additives for cements, mortars or concretes

A

3824.50 - Non-refractory mortars and concretes

A

3824.60 - Sorbitol other than that of subheading 2905.44

X

- Mixtures containing halogenated derivatives of methane, ethane or propane:

3824.71 -- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)

A



3827.72 -- Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes

A

3827.73 -- Containing hydrobromofluorocarbons (HBFCs)

A

3824.74 -- Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs)

A

3824.75 -- Containing carbon tetrachloride

A

3824.76 -- Containing 1,1,1-trichloroethane (methyl chloroform)

A

3824.77 -- Containing bromomethane (methyl bromide) or bromochloromethane

A

3824.78 -- Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)

A

3824.79 -- Other

A

- Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris (2,3-dibromopropyl) phosphate:

3824.81 -- Containing oxirane (ethylene oxide)

A

3824.82 -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

A

3824.83 -- Containing tris (2,3-dibromopropyl) phosphate

A

3824.90 - Other

A

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.

A

Chapter 39 Plastics and articles thereof

39.01 Polymers of ethylene, in primary forms.



3901.10 - Polyethylene having a specific gravity of less than 0.94:

In blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms

6.5% or 22.40 yen/kg, whichever is the less

B10

Other

A

3901.20

- Polyethylene having a specific gravity of 0.94 or more:



B10

Other

A

3901.30

- Ethylene-vinyl acetate copolymers:


2.8% B10

Other

A

3901.90

- Other:


2.8% B10

Other

A

39.02

Polymers of propylene or of other olefins, in primary forms.

3902.10 - Polypropylene:



B10

Other

A

3902.20 - Polyisobutylene:




2.8% B10

Other

A

3902.30 - Propylene copolymers:


2.8% B10

Other

A

3902.90 - Other:


2.8% B10

Other

A

39.03

Polymers of styrene, in primary forms.

- Polystyrene:

3903.11 -- Expansible:


3.9% B10

Other

A

3903.19

-- Other:


6.5%

B10

Other A

3903.20

- Styrene-acrylonitrile (SAN) copolymers:


3.1%

B10

Other

A

3903.30

- Acrylonitrile-butadiene-styrene (ABS) copolymers:




3.1% B10

Other

A

3903.90

- Other:


3.1%

B10

Other

A

39.04

Polymers of vinyl chloride or of other halogenated olefins, in primary forms.

A

39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.

A

39.06 Acrylic polymers in primary forms.

A

39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.

A

39.08 Polyamides in primary forms.

A

39.09

Amino-resins, phenolic resins and polyurethanes, in primary forms.

A

3910.00 Silicones in primary forms.

A

39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.

A

39.12 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.

A

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.

A

3914.00 Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.

A



39.15

Waste, parings and scrap, of plastics.

A

39.16

Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics.

A

39.17

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.

A

39.18 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.

A

39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.

A

39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

A

39.21 Other plates, sheets, film, foil and strip, of plastics.

A

39.22 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.

A

39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.

A

39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.

A

39.25 Builders’ ware of plastics, not elsewhere specified or included.

A

39.26

Other articles of plastics and articles of other materials of headings 39.01 to 39.14.

A

Chapter 40 Rubber and articles thereof

A

Chapter 41 Raw hides and skins (other than furskins) and leather



41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.

4101.20 - Whole hides and skins, of a weight per skin not exceeding 8kg when simply dried, 10kg when dry-salted, or 16kg when fresh, wet-salted or otherwise preserved:

Of which have undergone a chrome tanning (including pre-tanning) process which is reversible, or of which have not yet undergone any tanning process

A

Other

12% B10

4101.50

- Whole hides and skins, of a weight exceeding 16kg:


A

Other

12% B10

4101.90

- Other, including butts, bends and bellies:


A

Other

12% Pn

41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter.

A

41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.



4103.20 - Of reptiles

A

4103.30 - Of swine:

Of which have not yet undergone any tanning process

A

Other

6% B10

4103.90 - Other A

41.04 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

- In the wet state (including wet-blue):

4104.11 -- Full grains, unsplit; grain splits:

Chrome tanned hides and skins

A

Other

12% B10

4104.19 -- Other:


A

Other

12% B10

- In the dry state (crust):

4104.41 -- Full grains, unsplit; grain splits:

Tanned (including retanned) but not further prepared:


A

Other

12% B10

Other:

Dyed or coloured:

Dyed or coloured, excluding whole hides and skins of bovine, of a unit surface area not exceeding 2.6m2, hides and skins of buffalo and roller leather

13.3% B10

Other

16% B10

Other

12% B10

4104.49 -- Other:



Tanned (including retanned) but not further prepared:


A

Other

12% B10

Other：

Dyed or coloured

16% B10

Other

12% B10

41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

4105.10 - In the wet state (including wet-blue)

A

4105.30 - In the dry state (crust):

Dyed or coloured

16% B10

Other

A

41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

- Of goats or kids:

4106.21 -- In the wet state (including wet-blue)

A

4106.22 -- In the dry state (crust):

Dyed or coloured

16% Pn

Other

A

- Of swine:


6% B10


Dyed or coloured

8% B10

Other

6% B10

4106.40 - Of reptiles:

Vegetable pre-tanned

A

Other:

Dyed or coloured:



Of alligators, crocodiles or lizards

10% B7

Other

6% B7

Other

A

- Other:


A


Dyed or coloured

6% B10

Other

A

41.07 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.

- Whole hides and skins:

4107.11 -- Full grains, unsplit:

Parchment-dressed

6% B10

Other:

Dyed, coloured, stamped or embossed:

Dyed or coloured, excluding bovine leather, of a unit surface area not exceeding 2.6m2, buffalo leather and roller leather

13.3% Pn

Other

16% Pn

Other

12% Pn

4107.12 -- Grain splits:

Parchment-dressed

6% B10

Other:


Dyed or coloured, excluding bovine leather, of a unit surface area not exceeding 2.6m2, buffalo leather and roller leather

13.3% B10



Other

16% B10

Other

12% Pn

4107.19 -- Other:

Parchment-dressed

6% B10

Other:

Dyed, coloured, stamped or embossed

16% B10

Other

12% Pn

- Other, including sides:

4107.91 -- Full grains, unsplit:

Parchment-dressed

6% B10

Other:


Dyed or coloured, excluding buffalo leather and roller leather

13.3% Pn

Other

16% B10

Other

12% Pn

4107.92 -- Grain splits:

Parchment-dressed

6% B10

Other:


Dyed or coloured, excluding buffalo leather and roller leather

13.3% B10

Other

16% Pn

Other

12% Pn

4107.99 -- Other:

Parchment-dressed

6% B10

Other:




16% B10

Other

12% Pn

4112.00 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14:

Parchment-dressed

6% B10

Other:


16% B10

Other

A

41.13 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 41.14.

4113.10 - Of goats or kids:

Parchment-dressed

6% B10

Other:


16% Pn

Other

A

4113.20 - Of swine:

Parchment-dressed

6% B10

Other:


8% B10

Other

6% B10

4113.30 - Of reptiles:

Parchment-dressed

6% B7

Other:


Of alligators, crocodiles or lizards

10% B7

Other

6% B7



Other

A

4113.90 - Other:

Parchment-dressed

6% B7

Other:


6% B7

Other

A

41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

X

41.15 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.

4115.10 - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

6% B7

4115.20 - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

3% B10

Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

4201.00 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.

5.3% B10



42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.

- Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:

4202.11 -- With outer surface of leather, of composition leather or of patent leather:

Vanity-cases, combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko, more than 6,000 yen/piece in value for customs duty

16% B10

Other

10% B10

4202.12 -- With outer surface of plastics or of textile materials:

Vanity-cases, combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko, more than 6,000 yen/piece in value for customs duty

16% B10

Other:

With outer surface of plastic sheeting or of textile materials

8% B10

Other

4.6% B10

4202.19 -- Other

4.1% B10



- Handbags, whether or not with shoulder strap, including those without handle:


Combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko, more than 6,000 yen/piece in value for customs duty:

Of leather or of patent leather

14% B10

Other

16% B10

Other:

Of leather or of patent leather

8%

B10

Other

10% B10

4202.22 -- With outer surface of plastic sheeting or of textile materials:

Combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko, more than 6,000 yen/piece in value for customs duty

16% B10

Other

8% B10

4202.29 -- Other

8% B10

- Articles of a kind normally carried in the pocket or in the handbag:


Wallets and purses, combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko, more than 6,000 yen/piece in value for customs duty

16% B10

Other

10% B10



4202.32 -- With outer surface of plastic sheeting or of textile materials:

Wallets and purses, combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko, more than 6,000 yen/piece in value for customs duty

16% B10

Other

8%

B10

4202.39 -- Other

4.1% B10

- Other:

4202.91 -- With outer surface of leather, of composition leather or of patent leather

10%

B10

4202.92 -- With outer surface of plastic sheeting or of textile materials

8% B10

4202.99 -- Other:

Of wood

2.7% B10

Of ivory, of bone, of tortoise-shell, of horn, of antlers, of coral, of mother-of-pearl or of other animal carving material

3.4% B10

Other

4.6% B10

42.03 Articles of apparel and clothing accessories, of leather or of composition leather.

4203.10 - Articles of apparel:

Trimmed with furskin or combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko

16% B10

Other

10% B10

- Gloves, mittens and mitts:

4203.21 -- Specially designed for use in sports:



Containing furskin or combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko

16% Pn

Other

X

4203.29 -- Other:

Containing furskin or combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko:

Of leather

14%

B10

Of composition leather

16% B10

Other

X

4203.30 - Belts and bandoliers:


16% B10

Other

X

4203.40 - Other clothing accessories:


16% B10

Other

10% B10

4205.00 Other articles of leather or of composition leather.

Of a kind used in machinery or mechanical appliances or for other technical uses:

Belts and beltings, combing leathers and intergill-leathers

18% B10



Other

3.3% B10

Other

10% B10

4206.00 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons.

3.3% B10

Chapter 43 Furskins and artificial fur; manufactures thereof

43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 41.01, 41.02 or 41.03.

A

43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03.

X

43.03 Articles of apparel, clothing accessories and other articles of furskin.

X

4304.00 Artificial fur and articles thereof.

A

Chapter 44 Wood and articles of wood; wood charcoal

44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

A

44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.

A

44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

A

44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.

A

4405.00 Wood wool; wood flour.

A

44.06 Railway or tramway sleepers (cross-ties) of wood.

A



44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm.

4407.10 - Coniferous:

Of Pinus spp., Abies spp. (other than California red fir, grand fir, noble fir and pacific silver fir) or Picea spp. (other than Sitka spruce), not more than 160mm in thickness

X

Other

A

- Of tropical wood specified in Subheading Note 1 to this Chapter:

4407.21 -- Mahogany (Swietenia spp.)

A

4407.22 -- Virola, Imbuia and Balsa

A

4407.25 -- Dark Red Meranti, Light Red Meranti and Meranti Bakau

A

4407.26 -- White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan

A

4407.27 -- Sapelli

A

4407.28 -- Iroko

A

4407.29 -- Other

A

- Other:

4407.91 -- Of oak (Quercus spp.)

A

4407.92 -- Of beech (Fagus spp.)

A

4407.93 -- Of maple (Acer spp.)

A

4407.94 -- Of cherry (Prunus spp.)

A

4407.95 -- Of ash (Fraxinus spp.)

A

4407.99 -- Other

A

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

A



44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.

4409.10 - Coniferous

A

- Non-coniferous:

4409.21 -- Of bamboo:

Drawn wood

7.5% B15

Beadings and mouldings

3.6% B15

Other

A

4409.29 -- Other

A

44.10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.

- Of wood:

4410.11 -- Particle board:

In sheets or in boards

6% B5

Other

5% B5

4410.12 -- Oriented strand board (OSB):


6% B5

Other

5% B5

4410.19 -- Other:


6% B5

Other

5% B5

4410.90 - Other:


7.9% B5

Other

6.6% B5

44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.

2.6% B5



44.12 Plywood, veneered panels and similar laminated wood.

4412.10 - Of bamboo:

Plywood consisting solely of sheets of wood, each ply not exceeding 6mm thickness

X

Other

6% B5

- Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6mm thickness:

4412.31 -- With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter

X

4412.32 -- Other, with at least one outer ply of non-coniferous wood

X

4412.39 -- Other

X

- Other:

4412.94 -- Blockboard, laminboard and battenboard

6% B5

4412.99 -- Other

6% B5

4413.00 Densified wood, in blocks, plates, strips or profile shapes.

A

4414.00 Wooden frames for paintings, photographs, mirrors or similar objects.

A

44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.

A

4416.00 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.

A

4417.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.

A

44.18 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.

4418.10 - Windows, French-windows and their frames

A



4418.20 - Doors and their frames and thresholds

A

4418.40 - Shuttering for concrete constructional work

A

4418.50 - Shingles and shakes

A

4418.60 - Posts and beams

A

- Assembled flooring panels:

4418.71 -- For mosaic floors

A

4418.72 -- Other, multilayer

A

4418.79 -- Other

A

4418.90 - Other:

Cellular wood panels

A

Other:

Tategu (door, window sash and the like) and Tokobashira

A

Other:

Transom; other flooring panels and panels other than assembled flooring panels

A

Other:

Structural laminated lumber

X

Other

A

4419.00 Tableware and kitchenware, of wood.

A

44.20 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.

A

44.21 Other articles of wood.

4421.10 - Clothes hangers

A

4421.90 - Other:

Kushi of bamboo

10% B15

Other

A

Chapter 45 Cork and articles of cork

A



Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).

- Mats, matting and screens of vegetable materials:

4601.21 -- Of bamboo

A

4601.22 -- Of rattan

A

4601.29 -- Other:

Of Igusa (Juncus effusus) or of Shichitoi (Cyperus tegetiformis)

6% B10

Other

A

- Other:


A


A

4601.94 -- Of other vegetable materials:

Mushiro, Komo and rushmats; plaits and similar products of plaiting materials, whether or not assembled into strips

A

Other:

Of Igusa (Juncus effusus) or of Shichitoi (Cyperus tegetiformis)

6% B10

Other

A

4601.99 -- Other

A

46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.

- Of vegetable materials:


A


A



4602.19 -- Other:

Straw envelopes for bottles

A

Other:

Tatamidoko

A

Other:

Tatami, of the thickness not less than 8mm, of the surface area less than 1m2 and containing tatami facing of Igusa (Juncus effusus) or of Shichitoi (Cyperus tegetiformis)

7.9% B10

Other

A

4602.90 - Other

A

Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

A

Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

A

Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

A

Chapter 50 Silk

5001.00 Silk-worm cocoons suitable for reeling.

X

5002.00 Raw silk (not thrown).

Wild silk

A

Other

X

5003.00 Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock).

A

5004.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale.

A

5005.00 Yarn spun from silk waste, not put up for retail sale.

A

5006.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.

A

50.07 Woven fabrics of silk or of silk waste.

A



Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric

A

Chapter 52 Cotton

A

Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

A

Chapter 54 Man-made filaments; strip and the like of man-made textile materials

A

Chapter 55 Man-made staple fibres

A

Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

A

Chapter 57 Carpets and other textile floor coverings

A

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

A

Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

A

Chapter 60 Knitted or crocheted fabrics A

Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted

A

Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted

A

Chapter 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags

A

Chapter 64 Footwear, gaiters and the like; parts of such articles

64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.

6401.10 - Footwear incorporating a protective metal toe-cap:

Ski-boots

X

Other

6.7% Pn



- Other footwear:

6401.92 -- Covering the ankle but not covering the knee:

Ski-boots

X

Other

6.7% B10

6401.99 -- Other:

Covering the knee

6.7% B10

Other

8% B10

64.02 Other footwear with outer soles and uppers of rubber or plastics.

- Sports footwear:

6402.12 -- Ski-boots, cross-country ski footwear and snowboard boots:

Ski-boots

X

Snowboard boots

8% B10

6402.19 -- Other

6.7% B10

6402.20 - Footwear with upper straps or thongs assembled to the sole by means of plugs

6.7% B10

- Other footwear:

6402.91 -- Covering the ankle:

Incorporating a protective metal toe-cap

6.7% B10

Other

8% B10

6402.99 -- Other:

Shoes:

Incorporating a protective metal toe-cap

6.7% B10

Other

8% B10

Other

X

64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.

- Sports footwear:



6403.12 -- Ski-boots, cross-country ski footwear and snowboard boots

X

6403.19 -- Other

X

6403.20 - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe:

House footwear

24% B10

Other

21.6% B10

6403.40 - Other footwear, incorporating a protective metal toe-cap:

Footwear with outer soles of rubber, leather or composition leather

21.6%

B10

Other

24% B10

- Other footwear with outer soles of leather:


House footwear

24%

Pn

Other:

Footwear for gymnastics, athletics or similar activities

X

Other

21.6% B10

6403.59 -- Other:

Slippers or other house footwear:

Slippers

X

Other

24% B10

Other:


X

Other:

With an insole over 19cm

21.6% B10

Other:

Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap

21.6% Pn



Other

21.6% B10

- Other footwear:


Footwear with outer soles of rubber or composition leather (excluding house footwear):


X

Other

21.6% B10

Other:


X

Other

24%

B10

6403.99 -- Other:

Footwear with outer soles of rubber or composition leather (excluding slippers and other house footwear):


X

Other:

With an insole over 19cm

21.6% B10

Other:

Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap

21.6% Pn

Other

21.6% B10

Other:

Slippers or footwear for gymnastics, athletics or similar activities

X

Other

24%

B10

64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.

- Footwear with outer soles of rubber or plastics:



6404.11 -- Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like

8% B10

6404.19 -- Other:

With uppers containing furskin:

With the uppers of leather in part (excluding slippers)

24% Pn

Other

X

Other:

“Jikatabi”

6.7% Pn

Canvas shoes

6.7% B10

Other

8% B10

6404.20 - Footwear with outer soles of leather or composition leather:


With uppers of leather in part (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers)

24% Pn

Other

X

With outer soles of leather (excluding those with uppers containing furskin):

Canvas shoes:

With uppers of leather in part (excluding sports footwear and footwear for gymnastics, athletics or similar activities)

17.3% Pn

Other

X

Other:


24%

Pn

Other

X

Other

6.7% Pn

64.05 Other footwear.



6405.10 - With uppers of leather or composition leather:

With outer soles of leather and uppers of composition leather:


24% B10

Other

X

With outer soles of rubber, plastics or composition leather and uppers of composition leather

8% B10

Other

3.4% B10

6405.20 - With uppers of textile materials

3.4% B7

6405.90 - Other:

With outer soles of rubber, plastics, leather or composition leather:



24% B10

Other

X

Other:

With outer soles of leather:

With uppers of leather in part (excluding sports footwear, footwear for gymnastics, athletics, or similar activities and slippers)

24% B10

Other

X

Other

8% B10

Other

3.4% B10

64.06 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.



6406.10 - Uppers and parts thereof, other than stiffeners:

Of leather or containing furskin

X

Other

3.4% B10

6406.20 - Outer soles and heels, of rubber or plastics

3.4% B10

- Other:

6406.91 -- Of wood:

Containing furskin

X

Other

3.4% B10

6406.99 -- Of other materials:

Of leather or containing furskin

X

Other

3.4% B10

Chapter 65 Headgear and parts thereof

A

Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

A

Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

A

Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials

A

Chapter 69 Ceramic products

A

Chapter 70

Glass and glassware

7001.00 Cullet and other waste and scrap of glass; glass in the mass.

A

70.02 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.

A

70.03 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

A

70.04 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

A



70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

A

7006.00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials.

A

70.07 Safety glass, consisting of toughened (tempered) or laminated glass.

A

7008.00 Multiple-walled insulating units of glass.

A

70.09 Glass mirrors, whether or not framed, including rear-view mirrors.

A

70.10 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.

A

70.11 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.

A

70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).

A

7014.00 Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked.

A

70.15 Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.

A

70.16 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.

A



70.17 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.

A

70.18 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1mm in diameter.

7018.10 - Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares

8% B7

7018.20 - Glass microspheres not exceeding 1mm in diameter

A

7018.90 - Other:

Combined with precious metal or metal plated with precious metal

6.6% B10

Other

A

70.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).

A

7020.00 Other articles of glass.

A

Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

71.01

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.

A

71.02 Diamonds, whether or not worked, but not mounted or set.

A

71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.

A



71.04

Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.

A

71.05

Dust and powder of natural or synthetic precious or semi-precious stones.

A

71.06

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.

A

7107.00

Base metals clad with silver, not further worked than semi-manufactured.

A

71.08 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.

A

7109.00

Base metals or silver, clad with gold, not further worked than semi-manufactured.

A

71.10

Platinum, unwrought or in semi-manufactured forms, or in powder form.

A

7111.00

Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.

A

71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

A

71.13

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.

- Of precious metal whether or not plated or clad with precious metal:

7113.11 -- Of silver, whether or not plated or clad with other precious metal

5.2% B10

7113.19 -- Of other precious metal, whether or not plated or clad with precious metal:

Of platinum, whether or not plated or clad with other precious metal

5.2% B5

Other:



Chains for watches, spectacles or pince-nez and other ornamental chains worn on person

5.4% B10

Other 5.4% B5

7113.20 - Of base metal clad with precious metal

5.4% B10

71.14 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.

A

71.15 Other articles of precious metal or of metal clad with precious metal.

A

71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).

A

71.17 Imitation jewellery.

A

71.18 Coin.

A

Chapter 72 Iron and steel

A

Chapter 73 Articles of iron or steel

A

Chapter 74 Copper and articles thereof

A

Chapter 75 Nickel and articles thereof

A

Chapter 76 Aluminium and articles thereof

A

Chapter 78 Lead and articles thereof

A

Chapter 79

Zinc and articles thereof

A

Chapter 80 Tin and articles thereof

A

Chapter 81 Other base metals; cermets; articles thereof

A

Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

A

Chapter 83 Miscellaneous articles of base metal

A

Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

A

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

A



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

A

Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

A

Chapter 88 Aircraft, spacecraft, and parts thereof

A

Chapter 89 Ships, boats and floating structures

A

Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

A

Chapter 91 Clocks and watches and parts thereof

A

91.01 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.

A

91.02 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.

A

91.03 Clocks with watch movements, excluding clocks of heading 91.04.

A

9104.00 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.

A

91.05 Other clocks.

A

91.06 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time recorders).

A

9107.00 Time switches with clock or watch movement or with synchronous motor.

A

91.08 Watch movements, complete and assembled.

A

91.09 Clock movements, complete and assembled.

A



91.10 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.

A

91.11 Watch cases and parts thereof.

A

91.12 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof.

A

91.13 Watch straps, watch bands and watch bracelets, and parts thereof.

9113.10 - Of precious metal or of metal clad with precious metal

A

9113.20 - Of base metal, whether or not gold- or silver-plated

A

9113.90 - Other:

Of leather or of composition leather:

Containing furskin or combined or trimmed with precious metal, metal clad with precious metal or metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants’ tusks or Bekko

16% B7

Other

10% B7

Other:

Composed of two or more materials, no account being taken of materials (for example, strings) used only for assembly

10% B7

Other

A

91.14 Other clock or watch parts.

A

Chapter 92 Musical instruments; parts and accessories of such articles

A

Chapter 93 Arms and ammunition; parts and accessories thereof

A

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



94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.

9401.10 - Seats of a kind used for aircraft

A

9401.20 - Seats of a kind used for motor vehicles

A

9401.30 - Swivel seats with variable height adjustment

A

9401.40 - Seats other than garden seats or camping equipment, convertible into beds

A

- Seats of cane, osier, bamboo or similar materials:

9401.51 -- Of bamboo or rattan

A

9401.59 -- Other

A

- Other seats, with wooden frames:

9401.61 -- Upholstered

A

9401.69 -- Other

A

- Other seats, with metal frames:

9401.71 -- Upholstered

A

9401.79 -- Other

A

9401.80 - Other seats

A

9401.90 - Parts:

Of leather

3.8% B10

Other

A

94.02 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.

A

94.03 Other furniture and parts thereof.

A



94.04 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.

A

94.05 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.

A

9406.00 Prefabricated buildings.

A

Chapter 95 Toys, games and sports requisites; parts and accessories thereof

A

Chapter 96 Miscellaneous manufactured articles

96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding).

A

9602.00 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin.

A

96.03 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).

A

9604.00 Hand sieves and hand riddles.

A

9605.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning.

6.6% B7

96.06 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.

A



96.07 Slide fasteners and parts thereof.

A

96.08 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 96.09.

A

96.09 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks.

A

9610.00 Slates and boards, with writing or drawing surfaces, whether or not framed.

A

9611.00 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks.

A

96.12 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.

A

96.13 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.

A

9614.00 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.

A

96.15 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof.

A

96.16 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder- puffs and pads for the application of cosmetics or toilet preparations.

A

9617.00 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.

A



9618.00 Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing.

A

Chapter 97 Works of art, collectors’ pieces and antiques

A

Attachment 1

Natural Cheeses

1. List of Natural Cheeses

Item number

Description of Natural cheeses

Qb-1 Emmentaler* registered as “Appellation d’origine contrôlée” (Protected Designation of Origin, hereinafter referred to as AOC) in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-2 Gruyère* (with or without the specification “d’Alpage”) registered as AOC in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-3 Sbrinz* registered as AOC in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-4 Vacherin fribourgeois* registered as AOC in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-5 Berner Alpkäse* or Berner Hobelkäse* registered as AOC in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-6 Formaggio d’alpe ticinese* registered as AOC in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-7 L’Etivaz* (with or without the specification “à rebibes”) registered as AOC in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-8 Raclette du Valais* or Walliser Raclette* registered as AOC in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-9 Vacherin Mont-d’Or* registered as AOC in accordance

with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-10 Tête de Moine, Fromage de Bellelay* registered as AOC in accordance with laws and regulations of Switzerland in effect on 31 December 2008.

Qb-11 Semi-hard cheese satisfying the following elements: (i) made of raw milk; (ii) matured for three months or more; (iii) if the product is in a loaf form of round shape

as produced, of a height of 7cm or more but not exceeding 9cm, a diameter of 30cm or more but not exceeding 33cm, and a weight of 6.4kg or more but not exceeding 7.4kg;

(iv) of a fat content of 18% or more by weight in the dry matter, and a water content of 40% or more but not exceeding 49% by weight; and

(v) produced in the Cantons of Appenzell Innerrhoden, Appenzell Ausserrhoden, Sankt Gallen and Thurgau.

Qb-12 Cheese satisfying the following elements: (i) made of pasteurised milk; (ii) in a cone shape of a height of 7cm or more

but not exceeding 9cm, a diameter of 6cm or more but not exceeding 8cm, and a weight of 88g or more but not exceeding 103g;

(iii) of a fat content of 1.1% or more but not exceeding 1.5% by weight in the dry matter, and a water content of 40% or more but not exceeding 50% by weight in the fat free part of the cheese; and

(iv) produced in the Canton of Glarus.

Qb-13 Semi-hard cheese satisfying the following

elements: (i) made of raw milk, pasteurised milk or a

mixture of cream and milk (of a fat content of 55% or more by weight, in the dry matter), whether or not processed with herbs from the Alps and white wine;

(ii) matured for not more than 180 days; (iii) if the product is in a loaf form of round shape

as produced, a height of 7cm or more but not exceeding 9cm, a diameter of 25cm or more but not exceeding 30cm, and a weight of 4kg or more but not exceeding 4.5kg;

(iv) of a fat content of 45% or more by weight in the dry matter, and a water content of 40% or more but not exceeding 42% by weight in the fat free part of the cheese; and

(v) produced in the Cantons of Thurgau, Sankt Gallen and Zürich.

Note 1: The use of “*” against a name of cheese indicates that

the name may be followed by “of Switzerland”.

Note 2: These descriptions of the natural cheeses shall apply only for the purpose of granting preferential tariff treatment by Japan in accordance with this Agreement and are without prejudice to any definition of cheeses under the legislation of Switzerland.

Note 3: This list, including the descriptions of three cheeses of Qb-11 to 13, shall be subject to a general review undertaken in accordance with Article 25.

2. If there is any amendment to the laws and regulations of Switzerland related to natural cheeses listed in the List of Natural Cheeses in paragraph 1, Switzerland shall notify Japan of such amendments in writing before its entry into force.

3. If Switzerland makes a notification under paragraph 2, upon the request of either Party, the Parties shall consult on amendments to descriptions in the List of Natural Cheeses in paragraph 1 taking into account such notified amendment. Such amendments to descriptions in the List shall be made in accordance with paragraph 2 of Article 152. 4. If any natural cheese which is in the registration process for AOC as of 31 December 2008 has been registered as AOC in accordance with laws and regulations of Switzerland, Switzerland shall notify Japan of such registration. The Parties shall thereafter amend the List of Natural Cheeses in paragraph 1, in accordance with paragraph 2 of Article 152, to add such natural cheese to the List.

Attachment 2 Declaration Required for Preferential Tariff Treatment

for a Product Classified under the Tariff Line Indicated with “(Qb)” or “(Qf)” in Column 5

of the Schedule of Japan 1. This Attachment shall apply only to matters concerning a declaration required for preferential tariff treatment for a product referred to in the Note in Column 2 of the Schedule of Japan for a product classified under the tariff line indicated with “(Qb)” or “(Qf)” in Column 5 of the Schedule (hereinafter referred to in this Attachment as a “declaration on a product”). 2. The text of a declaration on a product shall be as provided for in subparagraph (a) or (b) as applicable. (a) “I, the undersigned, declare that the products described

above are classified as …(Note 1).”

(b) “The exporter also declares that these products are classified as …(Note 1).”

Note 1: (a) For a product classified under the tariff line

indicated with “(Qb)” in Column 5 of the Schedule of Japan, an item number indicated in the column of “Item Number” in the List of Natural Cheeses in paragraph 1 of Attachment 1 shall be entered in this space; and

(b) for a product classified under the tariff line

indicated with “(Qf)” in Column 5 of the Schedule of Japan, “Qf” shall be entered in this space.

Note 2: A declaration on a product using the text provided

for in subparagraph (a) shall be produced by the exporter of the product concerned or, under the exporter’s responsibility, by his authorised representative, below the description of the product in field 8 of a Certificate of Origin issued for the product in accordance with Article XVI of Annex II.

Note 3: A declaration on a product using the text provided

for in subparagraph (b) shall be produced by an exporter who produces an origin declaration for the product concerned in accordance with Article XIX of Annex II. Such declaration on a product shall be produced by the exporter by typing, stamping or printing on the commercial document on which the origin declaration is produced. The declaration on a product using the text provided for in subparagraph (b) shall be produced immediately after the text of the origin declaration.

3. For the purposes of this Attachment, a declaration on a product shall be considered to form a part of the proof of origin concerned referred to in Article XV of Annex II. The relevant provisions of Annex II shall apply only to the extent necessary in the process of granting preferential tariff treatment to a product accompanied by a declaration on a product, and to the extent consistent with paragraph 1.

Appendix 2

Section 1

Notes for the Schedule of Switzerland

1. For the purposes of Article 15, the following categories indicated in Column 3, the preferential duty rate applied (CHF) indicated in Column 4, the preferential duty rate MFN minus (CHF) indicated in Column 5 and the applicable terms and conditions set out in Column 6 in the Schedule of Switzerland in Section 2 of this Appendix shall apply: (a) customs duties on imports on originating products

classified under the tariff lines indicated with “A” shall be eliminated as from the date of entry into force of this Agreement;

(b) customs duties on imports on originating products

classified under the tariff lines indicated with “P1” shall, as from the date of entry into force of this Agreement, be the duty rate indicated in Column 4;

(c) customs duties on imports on originating products

classified under the tariff lines indicated with “P2” shall be the duty rate, as from the date of entry into force of this Agreement, computed by reducing from the most-favoured-nation applied rate at the time of importation the duty rate indicated in Column 5;

(d) for the purposes of subparagraphs (a) to (c), the

terms and conditions set out in Column 6 shall apply. The originating products which are not fit for the terms and conditions shall be excluded from any tariff commitment on imports referred to in subparagraphs (a) to (c).

(e) customs duties on imports on originating products

classified under the tariff lines indicated with “P3” shall, as from the date of entry into force of this Agreement, be limited to the Agricultural Element (AE) of the respective duty rate;

(f) the originating products classified under the

tariff lines indicated with “X” shall be excluded from any commitment of reduction or elimination of customs duties on imports; and

(g) the originating products classified under the tariff lines indicated with “Y” of chapter 19 of the Harmonized System shall be excluded from any commitment of reduction or elimination of customs duties on imports. In addition, for these tariff lines export subsidies as defined in Article 9 of the WTO Agreement on Agriculture may be maintained.

2. For products referred to in column 6 as AE (Agricultural Element) the following shall apply: (a) In order to take account of differences in the

cost of the agricultural raw materials incorporated into these products, this Agreement does not preclude the levying of the AE of the customs duty rate on imports.

(b) The AE of the customs duty rate, levied upon

import, shall be based on, but not exceed, the difference between the domestic price on the Swiss market and the world market price of the agricultural raw materials incorporated into the products concerned.

3. The Schedule of Switzerland in Section 2 is made based on the Harmonized System, as amended on 1 January 2007. 4. For the purposes of this Appendix, “year” means, with respect to the first year, the period from the date of entry into force of this Agreement until the coming 31 December and, with respect to each subsequent year, the twelve-month period which starts on 1 January of that year. 5. For the purposes of implementing tariff rate quota, where the first year is less than twelve months, the aggregate quota quantity for the first year set out in Section 2 shall apply for that year, irrespective of the date of entry into force of this Agreement.

Section 2 Schedule of Switzerland

Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Tariff line Description of products Category Preferential

duty rate applied (CHF)

Preferential duty rate MFN minus (CHF)

Terms and conditions

01 Live animals 1.00 each each 1 0101 Live horses, asses, mules and hinnies: 0101.10 - pure-bred breeding animals: - - horses: 0101.1011 - - - within the limits of the tariff quota

(Q. No. 1) A

0101.1019 - - - other X - - asses: 0101.1021 - - - within the limits of the tariff quota

(Q. No. 1) X

0101.1029 - - - other X 0101.90 - other: - - asses, mules and hinnies: 0101.9011 - - - for slaughter; wild asses X - - - other: 0101.9021 - - - - within the limits of the tariff quota

(Q. No. 1) X

0101.9029 - - - - other X - - other: - - - for slaughter: 0101.9091 - - - - within the limits of the tariff quota

(Q. No. 5) X

0101.9092 - - - - other X - - - other: 0101.9095 - - - - within the limits of the tariff quota

(Q. No. 1) A

- - - - other: 0101.9096 - - - - - of a height at the withers

exceeding 1.48 m X

0101.9097 - - - - - of a height at the withers exceeding 1.35 m but not exceeding 1.48 m

X

0101.9098 - - - - - of a height at the withers not exceeding 1.35 m

X

0102 Live bovine animals: 0102.10 - pure-bred breeding animals: 0102.1010 - - within the limits of the tariff quota (Q.

No. 2) X

- - other: 0102.1091 - - - of brown, spotted or Holstein races X 0102.1099 - - - other X 0102.90 - other: - - for slaughter: 0102.9011 - - - within the limits of the tariff quota

(Q. No. 5) X

0102.9019 - - - other X - - other: 0102.9091 - - - within the limits of the tariff quota

(Q. No. 2) A

0102.9099 - - - other X 0103 Live swine X 0104 Live sheep and goats: 0104.10 - sheep: 0104.1010 - - within the limits of the tariff quota (Q.

No. 4) (breeding animals) P2 5.00

0104.1020 - - within the limits of the tariff quota (Q. No. 5) (for slaughter)

P1 20.00

0104.1090 - - other X 0104.20 - goats: 0104.2010 - - within the limits of the tariff quota (Q.

No. 4) (breeding animals) P2 3.00

0104.2020 - - within the limits of the tariff quota (Q. No. 5) (for slaughter)

P1 40.00

0104.2090 - - other X 0105 Live poultry, that is to say, fowls of the

species Gallus domesticus, ducks, geese, turkeys and guinea fowls:

per 100 kg gross

per 100 kg gross

- weighing not more than 185 g: 0105.1100 - - fowls of the species Gallus domesticus A 0105.1200 - - turkeys A 0105.1900 - - other A - other: 0105.9400 - - fowls of the species Gallus domesticus X

0105.9900 - - other A 0106 Other live animals: - mammals: 0106.1100 - - primates A 0106.1200 - - whales, dolphins and porpoises (mammals

of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)

X

0106.1900 - - other A 0106.2000 - reptiles (including snakes and turtles) A - birds: 0106.3100 - - birds of prey A 0106.3200 - - psittaciformes (including parrots,

parakeets, macaws and cockatoos) A

0106.39 - - other: 0106.3910 - - - game birds X 0106.3990 - - - other A 0106.9000 - other A 02 Meat and edible meat offal: 0201 Meat of bovine animals, fresh or chilled: 0201.10 - carcasses and half-carcasses: - - of veal: 0201.1011 - - - within the limits of the tariff quota

(Q. No. 5) P1 85.00


(Q. No. 5) P2 9.00

0201.1099 - - - other X 0201.20 - other cuts with bone in: - - of veal: 0201.2011 - - - within the limits of the tariff quota

(Q. No. 5) P2 9.00


(Q. No. 5) P2 9.00

0201.2099 - - - other X 0201.30 - boneless: - - of veal: 0201.3011 - - - within the limits of the tariff quota

(Q. No. 5) P2 9.00


(Q. No. 5) P2 9.00

0201.3099 - - - other X 0202 Meat of bovine animals, frozen: 0202.10 - carcasses and half-carcasses: - - of veal: 0202.1011 - - - within the limits of the tariff quota

(Q. No. 5) P1 85.00


(Q. No. 5) P2 9.00

0202.1099 - - - other X 0202.20 - other cuts with bone in: - - of veal: 0202.2011 - - - within the limits of the tariff quota

(Q. No. 5) P2 9.00


(Q. No. 5) P2 9.00

0202.2099 - - - other X 0202.30 - boneless: - - of veal: 0202.3011 - - - within the limits of the tariff quota

(Q. No. 5) P2 9.00


(Q. No. 5) P2 9.00

0202.3099 - - - other X 0203 Meat of swine, fresh, chilled or frozen X 0204 Meat of sheep or goats, fresh, chilled or

frozen:

0204.10 - carcasses and half-carcasses of lamb, fresh or chilled:

0204.1010 - - within the limits of the tariff quota (Q. No. 5)

P1 20.00

0204.1090 - - other X - other meat of sheep, fresh or chilled: 0204.21 - - carcasses and half-carcasses: 0204.2110 - - - within the limits of the tariff quota

(Q. No. 5) P1 20.00

0204.2190 - - - other X 0204.22 - - other cuts with bone in: 0204.2210 - - - within the limits of the tariff quota

(Q. No. 5) P1 20.00

0204.2290 - - - other X 0204.23 - - boneless: 0204.2310 - - - within the limits of the tariff quota

(Q. No. 5) P1 20.00

0204.2390 - - - other X 0204.30 - carcasses and half-carcasses of lamb,

frozen:

0204.3010 - - within the limits of the tariff quota (Q. No. 5)

P1 20.00

0204.3090 - - other X - other meat of sheep, frozen: 0204.41 - - carcasses and half-carcasses: 0204.4110 - - - within the limits of the tariff quota

(Q. No. 5) P1 20.00

0204.4190 - - - other X 0204.42 - - other cuts with bone in: 0204.4210 - - - within the limits of the tariff quota

(Q. No. 5) P1 20.00

0204.4290 - - - other X 0204.43 - - boneless: 0204.4310 - - - within the limits of the tariff quota

(Q. No. 5) P1 20.00

0204.4390 - - - other X 0204.50 - meat of goats: 0204.5010 - - within the limits of the tariff quota (Q.

No. 5) P1 40.00

0204.5090 - - other X 0205 Meat of horses, asses, mules or hinnies,

fresh, chilled or frozen:

0205.0010 - within the limits of the tariff quota (Q. No. 5)

P1 11.00

0205.0090 - other X 0206 Edible offal of bovine animals, swine, sheep,

goats, horses, asses, mules or hinnies, fresh, chilled or frozen:

0206.10 - of bovine animals, fresh or chilled: - - tongues: 0206.1011 - - - within the limits of the tariff quota

(Q. No. 5) X

0206.1019 - - - other X - - livers 0206.1021 - - - within the limits of the tariff quota

(Q. No. 5) X

0206.1029 - - - other X - - other 0206.1091 - - - within the limits of the tariff quota

(Q. No. 5) X

0206.1099 - - - other X - of bovine animals, frozen 0206.21 - - tongues: 0206.2110 - - - within the limits of the tariff quota

(Q. No. 5) X

0206.2190 - - - other X 0206.22 - - livers: 0206.2210 - - - within the limits of the tariff quota

(Q. No. 5) X

0206.2290 - - - other X 0206.29 - - other: 0206.2910 - - - within the limits of the tariff quota

(Q. No. 5) X

0206.2990 - - - other X 0206.30 - of swine, fresh or chilled: 0206.3010 - - of wild boar X - - other: 0206.3091 - - - within the limits of the tariff quota

(Q. No. 5) X

0206.3099 - - - other X - of swine, frozen: 0206.41 - - livers: 0206.4110 - - - of wild boar A - - - other:

0206.4191 - - - - within the limits of the tariff quota (Q. No. 5)

X

0206.4199 - - - - other X 0206.49 - - other: 0206.4910 - - - of wild boar X - - - other: 0206.4991 - - - - within the limits of the tariff quota

(Q. No. 5) X

0206.4999 - - - - other X 0206.80 - other, fresh or chilled: 0206.8010 - - within the limits of the tariff quota (Q.

No. 5) P2 9.00

0206.8090 - - other X 0206.90 - other, frozen: 0206.9010 - - within the limits of the tariff quota (Q.

No. 5) P2 10.00

0206.9090 - - other X 0207 Meat and edible offal, of the poultry of

heading 0105, fresh, chilled or frozen:

- of fowls of the species Gallus domesticus: 0207.11 - - not cut in pieces, fresh or chilled: 0207.1110 - - - within the limits of the tariff quota

(Q. No. 6) X

0207.1190 - - - other X 0207.12 - - not cut in pieces, frozen: 0207.1210 - - - within the limits of the tariff quota

(Q. No. 6) X

0207.1290 - - - other X 0207.13 - - cuts and offal, fresh or chilled: - - - breasts: 0207.1311 - - - - within the limits of the tariff quota

(Q. No. 6) X

0207.1319 - - - - other X - - - other cuts and offal: 0207.1321 - - - - within the limits of the tariff quota

(Q. No. 6) X

0207.1329 - - - - other X 0207.14 - - cuts and offal, frozen: - - - breasts: 0207.1481 - - - - within the limits of the tariff quota

(Q. No. 6) X


(Q. No. 6) X

0207.1499 - - - - other X - of turkeys: 0207.24 - - not cut in pieces, fresh or chilled: 0207.2410 - - - within the limits of the tariff quota

(Q. No. 6) P2 6.00

0207.2490 - - - other X 0207.25 - - not cut in pieces, frozen: 0207.2510 - - - within the limits of the tariff quota

(Q. No. 6) P2 6.00

0207.2590 - - - other X 0207.26 - - cuts and offal, fresh or chilled: - - - breasts: 0207.2611 - - - - within the limits of the tariff quota

(Q. No. 6) X

0207.2619 - - - - other X - - - other cuts and offal: 0207.2621 - - - - within the limits of the tariff quota

(Q. No. 6) X

0207.2629 - - - - other X 0207.27 - - cuts and offal, frozen: - - - breasts: 0207.2781 - - - - within the limits of the tariff quota

(Q. No. 6) P2 15.00


(Q. No. 6) P2 30.00

0207.2799 - - - - other X - of ducks, geese or guinea fowls: 0207.32 - - not cut in pieces, fresh or chilled: - - - ducks: 0207.3211 - - - - within the limits of the tariff quota

(Q. No. 6) P2 6.00

0207.3219 - - - - other X - - - other:


P2 6.00

0207.3299 - - - - other X 0207.33 - - not cut in pieces, frozen: - - - ducks: 0207.3311 - - - - within the limits of the tariff quota

(Q. No. 6) P2 15.00


(Q. No. 6) X

0207.3399 - - - - other X 0207.3400 - - fatty livers, fresh or chilled P1 9.50 0207.35 - - other, fresh or chilled X 0207.36 - - other, frozen: 0207.3610 - - - fatty livers P2 36.33 - - - other: 0207.3691 - - - - within the limits of the tariff quota

(Q. No. 6) P2 15.00

0207.3699 - - - - other X 0208 Other meat and edible meat offal, fresh,

chilled or frozen:

0208.1000 - of rabbit or hare P1 11.00 0208.3000 - of primates A 0208.4000 - of whales, dolphins and porpoises (mammals

of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

X

0208.5000 - of reptiles (including snakes and turtles) X 0208.90 - other X 0209 Pig fat free of lean meat, and poultry fat,

not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

X

0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

X

03 Fish and crustaceans, molluscs and other aquatic invertebrates

A

04 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included:

0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter

X

0402 Milk and cream, concentrated or containing added sugar or other sweetening matter

X

0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

X

0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

X

0405 Butter and other fats and oils derived from milk; dairy spreads

X

0406 Cheese and curd X 0407 Birds’ eggs, in shell, fresh, preserved or

cooked X

0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

X

0409 Natural honey X 0410 Edible products of animal origin, not

elsewhere specified or included A

05 Products of animal origin, not elsewhere specified or included:

0501 Human hair, unworked, whether or not washed or scoured; waste of human hair

A

0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

A

0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked:

0504.0010 - rennet bags A - other stomachs of animals of headings 0101

to 0104; tripe:

0504.0031 - - for human consumption X 0504.0039 - - other P2 0.50 0504.0090 - other A 0505 Skins and other parts of birds, with their

feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked

than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers:

0505.10 - feathers of a kind used for stuffing; down A 0505.90 - other: - - powder and waste of feathers or parts of

feathers:

0505.9011 - - - for animal feeding X 0505.9019 - - - other A 0505.9090 - - other A 0506 Bones and horn-cores, unworked, defatted,

simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

A

0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

A

0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof:

0508.0010 - crushed shells; shell powder and waste A - other 0508.0091 - - shrimp or prawn shells, whether or not

ground, for animal feeding X

0508.0099 - - other A 0510 Ambergris, castoreum, civet and musk;

cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

A

0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:

per appli-cation unit

per appli-cation unit

0511.10 - bovine semen: 0511.1010 - - within the limits of the tariff quota (Q.

No. 12) A

0511.1090 - - other X - other: 0511.91 - - products of fish or crustaceans, molluscs

or other aquatic invertebrates; dead animals of Chapter 3:

per 100 kg gross

per 100 kg gross

0511.9110 - - - small fish (other than fresh, salted or frozen), crustaceans and molluscs, whether or not ground, for animal feeding

X

ex0511.9190 - - - other A other than for animal feeding

0511.99 - - other: - - - for animal feeding: 0511.9911 - - - - animal blood X 0511.9919 - - - - other X 0511.9980 - - - other A 06 Live trees and other plants; bulbs, roots and

the like;cut flowers and ornamental foliage:

0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212:

0601.10 - bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant:

0601.1010 - - tulips P2 17.00 0601.1090 - - other A

0601.20 - bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:

0601.2010 - - chicory plants P2 1.40 0601.2020 - - with earth ball, in tubs or pots, other

than tulips and chicory plants A

- - other: 0601.2091 - - - in bud or in flower A 0601.2099 - - - other A 0602 Other live plants (including their roots),

cuttings and slips; mushroom spawn:

0602.1000 - unrooted cuttings and slips A 0602.20 - trees, shrubs and bushes, grafted or not,

of kinds which bear edible fruit or nuts:

- - plants (grown from seeds or scions): - - - stock of pome-fruit trees for grafting: - - - - grafted: ex0602.2011 - - - - - with bare roots A for ornamental

purposes ('Bonsai')

ex0602.2019 - - - - - other A for ornamental purposes ('Bonsai')

- - - - other: ex0602.2021 - - - - - with bare roots A for ornamental

purposes ('Bonsai')


- - - stock of stone-fruit trees for grafting:

- - - - grafted: ex0602.2031 - - - - - with bare roots A for ornamental

purposes ('Bonsai')


- - - - other: 0602.2041 - - - - - with bare roots A 0602.2049 - - - - - other A - - - other: 0602.2051 - - - - with bare roots A ex0602.2059 - - - - other A for ornamental

purposes ('Bonsai')

- - other: - - - with bare roots: ex0602.2071 - - - - of pome-fruit trees A for ornamental

purposes ('Bonsai')

ex0602.2072 - - - - of stone-fruit trees A for ornamental purposes ('Bonsai')

0602.2079 - - - - other A - - - other: ex0602.2081 - - - - of pome-fruit trees A for ornamental

purposes ('Bonsai')

ex0602.2082 - - - - of stone-fruit trees A for ornamental purposes ('Bonsai')

0602.2089 - - - - other A 0602.3000 - rhododendrons and azaleas, grafted or not A 0602.40 - roses, grafted or not: ex0602.4010 - - rose wildstock and wild standard roses A for ornamental

purposes ('Bonsai')

- - other: ex0602.4091 - - - with bare roots A for ornamental

purposes ('Bonsai')

ex0602.4099 - - - other A for ornamental purposes ('Bonsai')

0602.90 - other: - - seedlings or scions of useful plants;

mushroom spawn:

0602.9011 - - - vegetable seedlings and scions and turf in rolls

P2 1.40

0602.9012 - - - mushroom spawn P2 0.20 0602.9019 - - - other P2 5.20 - - other: ex0602.9091 - - - with bare roots A for ornamental

purposes ('Bonsai')

ex0602.9099 - - - other A for ornamental purposes ('Bonsai')

0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:

- fresh: 0603.11 - - roses: - - - from May 1 to October 25: 0603.1110 - - - - within the limits of the tariff quota

(Q. No. 13) A

0603.1120 - - - - other X 0603.1130 - - - from October 26 to April 30 A 0603.12 - - carnations: - - - from May 1 to October 25: 0603.1210 - - - - within the limits of the tariff quota

(Q. No. 13) A

0603.1220 - - - - other X 0603.1230 - - - from October 26 to April 30 X 0603.13 - - orchids: - - - from May 1 to October 25: 0603.1310 - - - - within the limits of the tariff quota

(Q. No. 13) P1 20.00

0603.1320 - - - - other X 0603.1330 - - - from October 26 to April 30 X 0603.14 - - chrysanthemums: - - - from May 1 to October 25: 0603.1410 - - - - within the limits of the tariff quota

(Q. No. 13) P1 20.00

0603.1420 - - - - other X 0603.1430 - - - from October 26 to April 30 X 0603.19 - - other: - - - from May 1 to October 25: - - - - within the limits of the tariff quota

(Q. No. 13):

0603.1911 - - - - - of ligneous plants P1 20.00 0603.1919 - - - - - other P1 20.00 - - - - other: 0603.1921 - - - - - of ligneous plants X 0603.1929 - - - - - other X - - - from October 26 to April 30: 0603.1930 - - - - tulips X - - - - other: 0603.1931 - - - - - of ligneous plants X 0603.1939 - - - - - other X 0603.90 - other: 0603.9010 - - dried, natural A 0603.9090 - - other (bleached, dyed, impregnated, etc.) A 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:

0604.10 - mosses and lichens A - other: 0604.91 - - fresh: - - - of ligneous plants: 0604.9111 - - - - Christmas trees and conifer branches A 0604.9119 - - - - other P2 5.00 0604.9190 - - - other A 0604.99 - - other: 0604.9910 - - - not further prepared than dried A 0604.9990 - - - other (bleached, dyed, impregnated,

etc.) A

07 Edible vegetables and certain roots and tubers:

0701 Potatoes, fresh or chilled: 0701.10 - seed: 0701.1010 - - within the limits of the tariff quota (Q.

No. 14) P2 1.40

0701.1090 - - other X 0701.90 - other X 0702 Tomatoes, fresh or chilled:

- cherry tomatoes: 0702.0010 - - from October 21 to April 30 A - - from May 1 to October 20: 0702.0011 - - - within the limits of the tariff quota

(Q. No. 15) X

0702.0019 - - - other X - Peretti tomatoes (plum tomatoes): 0702.0020 - - from October 21 to April 30 A - - from May 1 to October 20: 0702.0021 - - - within the limits of the tariff quota

(Q. No. 15) X

0702.0029 - - - other X - other tomatoes of a diameter of 80 mm or

more (beef tomatoes):

0702.0030 - - from October 21 to April 30 A - - from May 1 to October 20: 0702.0031 - - - within the limits of the tariff quota

(Q. No. 15) X

0702.0039 - - - other X - other: 0702.0090 - - from October 21 to April 30 A - - from May 1 to October 20: 0702.0091 - - - within the limits of the tariff quota

(Q. No. 15) X

0702.0099 - - - other X 0703 Onions, shallots, garlic, leeks and other

alliaceous vegetables, fresh or chilled:

0703.10 - onions and shallots: - - onion sets: 0703.1011 - - - from May 1 to June 30 A - - - from July 1 to April 30: 0703.1013 - - - - within the limits of the tariff quota

(Q. No. 15) A

0703.1019 - - - - other X - - other onions and shallots: - - - spring onions: 0703.1020 - - - - from October 31 to March 31 A - - - - from April 1 to October 30: 0703.1021 - - - - - within the limits of the tariff

quota (Q. No. 15) A

0703.1029 - - - - - other X - - - flat white onions of a diameter not

exceeding 35 mm:

0703.1030 - - - - from October 31 to March 31 A - - - - from April 1 to October 30: 0703.1031 - - - - - within the limits of the tariff

quota (Q. No. 15) A

0703.1039 - - - - - other X - - - wild onions: 0703.1040 - - - - from May 16 to May 29 A - - - - from May 30 to May 15: 0703.1041 - - - - - within the limits of the tariff

quota (Q. No. 15) A

0703.1049 - - - - - other X - - - other onions of a diameter of 70 mm or

more:

0703.1050 - - - - from May 16 to May 29 A - - - - from May 30 to May 15: 0703.1051 - - - - - within the limits of the tariff

quota (Q. No. 15) A

0703.1059 - - - - - other X - - - onions of a diameter of less than 70

mm, red or white, other than those of subheadings 0703.1030/1039:

0703.1060 - - - - from May 16 to May 29 A - - - - from May 30 to May 15: 0703.1061 - - - - - within the limits of the tariff

quota (Q. No. 15) A

0703.1069 - - - - - other X - - - other onions: 0703.1070 - - - - from May 16 to May 29 A - - - - from May 30 to May 15: 0703.1071 - - - - - within the limits of the tariff

quota (Q. No. 15) A

0703.1079 - - - - - other X 0703.1080 - - - shallots A 0703.2000 - garlic A 0703.90 - leeks and other alliaceous vegetables: - - long-tailed leeks (with a maximum of 1/6

of the tail green; if cut, white only), for packing in small capacity containers:

0703.9010 - - - from February 16 to the end of February P1 5.00 - - - from March 1 to February 15: 0703.9011 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0703.9019 - - - - other X - - other leeks: 0703.9020 - - - from February 16 to the end of February P1 5.00 - - - from March 1 to February 15: 0703.9021 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0703.9029 - - - - other X 0703.9090 - - other P1 5.00 0704 Cabbages, cauliflowers, kohlrabi, kale and

similar edible brassicas, fresh or chilled:

0704.10 - cauliflowers and headed broccoli: - - cimone: 0704.1010 - - - from 1 December to 30 April A - - - from May 1 to November 30: 0704.1011 - - - - within the limits of the tariff quota

(Q. No. 15) A

0704.1019 - - - - other X - - romanesco: 0704.1020 - - - from 1 December to 30 April A - - - from May 1 to November 30: 0704.1021 - - - - within the limits of the tariff quota

(Q. No. 15) A

0704.1029 - - - - other X - - other: 0704.1090 - - - from 1 December to 30 April A - - - from May 1 to November 30: 0704.1091 - - - - within the limits of the tariff quota

(Q. No. 15) A

0704.1099 - - - - other X 0704.20 - Brussels sprouts: 0704.2010 - - from February 1 to August 31 P1 5.00 - - from September 1 to January 31: 0704.2011 - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0704.2019 - - - other X 0704.90 - other: - - red cabbages: 0704.9011 - - - from May 16 to May 29 A - - - from May 30 to May 15: 0704.9018 - - - - within the limits of the tariff quota

(Q. No. 15) A

0704.9019 - - - - other X - - white cabbages: 0704.9020 - - - from May 2 to May 14 A - - - from May 15 to May 1: 0704.9021 - - - - within the limits of the tariff quota

(Q. No. 15) A

0704.9029 - - - - other X - - winter savoy cabbage: 0704.9030 - - - from March 16 to March 31 A - - - from April 1 to March 15: 0704.9031 - - - - within the limits of the tariff quota

(Q. No. 15) A

0704.9039 - - - - other X - - Savoy cabbage: 0704.9040 - - - from May 11 to May 24 A - - - from May 25 to May 10: 0704.9041 - - - - within the limits of the tariff quota

(Q. No. 15) A

0704.9049 - - - - other X - - sprouting broccoli: 0704.9050 - - - from 1 December to 30 April A - - - from May 1 to November 30: 0704.9051 - - - - within the limits of the tariff quota

(Q. No. 15) A

0704.9059 - - - - other X - - chinese cabbage: 0704.9060 - - - from March 2 to April 9 P1 5.00 - - - from April 10 to March 1: 0704.9061 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0704.9062 - - - - other X - - pak-choi: 0704.9063 - - - from March 2 to April 9 P1 5.00 - - - from April 10 to March 1: 0704.9064 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0704.9069 - - - - other X - - kohlrabi: 0704.9070 - - - from December 16 to March 14 P1 5.00 - - - from March 15 to December 15: 0704.9071 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0704.9079 - - - - other X - - kale: 0704.9080 - - - from May 11 to May 24 P1 5.00 - - - from May 25 to May 10: 0704.9081 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0704.9089 - - - - other X 0704.9090 - - other P1 5.00 0705 Lettuce (Lactuca sativa) and chicory

(Cichorium spp.), fresh or chilled:

- lettuce: 0705.11 - - cabbage lettuce (head lettuce): - - - iceberg lettuce without external

leaves:

0705.1111 - - - - from January 1 to the end of February P1 3.50 - - - - from March 1 to December 31: 0705.1118 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 3.50

0705.1119 - - - - - other X - - - batavia and other iceberg lettuce: 0705.1120 - - - - from January 1 to the end of February P1 3.50 - - - - from March 1 to December 31: 0705.1121 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 3.50

0705.1129 - - - - - other X - - - other: 0705.1191 - - - - from December 11 to the end of

February P1 5.00

- - - - from March 1 to December 10: 0705.1198 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 5.00

0705.1199 - - - - - other X 0705.19 - - other: - - - cos lettuce: 0705.1910 - - - - from December 21 to the end of

February P1 5.00

- - - - from March 1 to December 20: 0705.1911 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 5.00

0705.1919 - - - - - other X - - - cut-and-come-again lettuce: - - - - oak-leaf lettuce: 0705.1920 - - - - - from December 21 to the end of

February P1 5.00

- - - - - from March 1 to December 20: 0705.1921 - - - - - - within the limits of the tariff

quota (Q. No. 15) P1 5.00

0705.1929 - - - - - - other X - - - - red lollo: 0705.1930 - - - - - from December 21 to the end of

February P1 5.00


quota (Q. No. 15) P1 5.00

0705.1939 - - - - - - other X - - - - other lollo: 0705.1940 - - - - - from December 21 to the end of

February P1 5.00


quota (Q. No. 15) P1 5.00

0705.1949 - - - - - - other X - - - - other: 0705.1950 - - - - - from December 21 to the end of

February P1 5.00


quota (Q. No. 15) P1 5.00

0705.1959 - - - - - - other X - - - other: 0705.1990 - - - - from December 21 to February 14 P1 5.00 - - - - from February 15 to December 20: 0705.1991 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 5.00

0705.1999 - - - - - other X

- chicory: 0705.21 - - witloof chicory (Cichorium intybus var.

foliosum):

0705.2110 - - - from May 21 to September 30 P1 3.50 - - - from October 1 to May 20: 0705.2111 - - - - within the limits of the tariff quota

(Q. No. 15) P1 3.50

0705.2119 - - - - other X 0705.29 - - other X 0706 Carrots, turnips, salad beetroot, salsify,

celeriac, radishes and similar edible roots, fresh or chilled:

0706.10 - carrots and turnips: - - carrots: - - - in bunches: 0706.1010 - - - - from May 11 to May 24 P1 2.00 - - - - from May 25 to May 10: 0706.1011 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 2.00

0706.1019 - - - - - other X - - - other: 0706.1020 - - - - from May 11 to May 24 P1 2.00 - - - - from May 25 to May 10: 0706.1021 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 2.00

0706.1029 - - - - - other X - - turnips: 0706.1030 - - - from January 16 to January 31 P1 2.00 - - - from February 1 to January 15: 0706.1031 - - - - within the limits of the tariff quota

(Q. No. 15) P1 2.00

0706.1039 - - - - other X 0706.90 - other: - - salad beetroot: 0706.9011 - - - from 16 to 29 June P1 2.00 - - - from June 30 to June 15: 0706.9018 - - - - within the limits of the tariff quota

(Q. No. 15) P1 2.00

0706.9019 - - - - other X - - salsify: 0706.9021 - - - from May 16 to September 14 P1 3.50 - - - from September 15 to May 15: 0706.9028 - - - - within the limits of the tariff quota

(Q. No. 15) P1 3.50

0706.9029 - - - - other X - - celeriac: - - - soup celeriac (with leaves, root

diameter less than 7 cm):

0706.9030 - - - - from January 1 to January 14 P1 5.00 - - - - from January 15 to December 31: 0706.9031 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 5.00

0706.9039 - - - - - other X - - - other: 0706.9040 - - - - from 16 to 29 June P1 5.00 - - - - from June 30 to June 15: 0706.9041 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 5.00

0706.9049 - - - - - other X - - radishes (other than horse radishes): 0706.9050 - - - from January 16 to the end of February P1 5.00 - - - from March 1 to January 15: 0706.9051 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0706.9059 - - - - other X - - small radishes: 0706.9060 - - - from January 11 to February 9 P1 5.00 - - - from February 10 to January 10: 0706.9061 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0706.9069 - - - - other X 0706.9090 - - other P1 5.00 0707 Cucumbers and gherkins, fresh or chilled: - cucumbers: - - salad cucumbers: 0707.0010 - - - from October 21 to April 14 P1 5.00 - - - from April 15 to October 20: 0707.0011 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0707.0019 - - - - other X - - Nostrani or Slicer cucumbers:

0707.0020 - - - from October 21 to April 14 P1 5.00 - - - from April 15 to October 20: 0707.0021 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0707.0029 - - - - other X - - cucumbers for preserving, of a length

exceeding 6 cm but not exceeding 12 cm:

0707.0030 - - - from October 21 to April 14 P1 5.00 - - - from April 15 to October 20: 0707.0031 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0707.0039 - - - - other X - - other cucumbers: 0707.0040 - - - from October 21 to April 14 P1 5.00 - - - from April 15 to October 20: 0707.0041 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0707.0049 - - - - other X 0707.0050 - gherkins P1 3.50 0708 Leguminous vegetables, shelled or unshelled,

fresh or chilled:

0708.10 - peas (Pisum sativum): - - sugar peas (mange-tout): 0708.1010 - - - from 16 August to 19 May A - - - from May 20 to August 15: 0708.1011 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0708.1019 - - - - other X - - other: 0708.1020 - - - from 16 August to 19 May A - - - from May 20 to August 15: 0708.1021 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0708.1029 - - - - other X 0708.20 - beans (Vigna spp., Phaseolus spp.): 0708.2010 - - beans which must be shelled A - - piattoni or coco beans: 0708.2021 - - - from November 16 to June 14 A - - - from June 15 to November 15: 0708.2028 - - - - within the limits of the tariff quota

(Q. No. 15) A

0708.2029 - - - - other X - - asparagus beans or long beans: 0708.2031 - - - from November 16 to June 14 A - - - from June 15 to November 15: 0708.2038 - - - - within the limits of the tariff quota

(Q. No. 15) A

0708.2039 - - - - other X - - string beans (extra fine, at least

500/kg):

0708.2041 - - - from November 16 to June 14 A - - - from June 15 to November 15: 0708.2048 - - - - within the limits of the tariff quota

(Q. No. 15) A

0708.2049 - - - - other X - - other: 0708.2091 - - - from November 16 to June 14 A - - - from June 15 to November 15: 0708.2098 - - - - within the limits of the tariff quota

(Q. No. 15) A

0708.2099 - - - - other X 0708.90 - other leguminous vegetables: 0708.9010 - - guar seeds, for animal feeding X - - other: - - - for human consumption: 0708.9080 - - - - from 1 November to 31 May A - - - - from June 1 to October 31: 0708.9081 - - - - - within the limits of the tariff

quota (Q. No. 15) P1 5.00

0708.9089 - - - - - other X 0708.9090 - - - other A 0709 Other vegetables, fresh or chilled: 0709.20 - asparagus: - - green asparagus: 0709.2010 - - - from June 16 to April 30 A - - - from May 1 to June 15: 0709.2011 - - - - within the limits of the tariff quota

(Q. No. 15) A

0709.2019 - - - - other X 0709.2090 - - other X 0709.30 - aubergines (egg-plants):

0709.3010 - - from October 16 to May 31 A - - from June 1 to October 15: 0709.3011 - - - within the limits of the tariff quota

(Q. No. 15) X

0709.3019 - - - other X 0709.40 - celery other than celeriac: - - green celery: 0709.4010 - - - from January 1 to April 30 P1 5.00 - - - from May 1 to December 31: 0709.4011 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0709.4019 - - - - other X - - blanched celery: 0709.4020 - - - from January 1 to April 30 P1 5.00 - - - from May 1 to December 31: 0709.4021 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0709.4029 - - - - other X - - other: 0709.4090 - - - from January 1 to January 14 P1 5.00 - - - from January 15 to December 31: 0709.4091 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0709.4099 - - - - other X - mushrooms and truffles: 0709.5100 - - mushrooms of the genus Agaricus A 0709.5900 - - other A 0709.60 - fruits of the genus Capsicum or of the

genus Pimenta:

- - sweet peppers: 0709.6011 - - - from 1 November to 31 March A 0709.6012 - - - from April 1 to October 31 P1 5.00 0709.6090 - - other A 0709.70 - spinach, New Zealand spinach and orache

spinach (garden spinach):

- - spinach, New Zealand spinach: 0709.7010 - - - from December 16 to February 14 P1 5.00 - - - from February 15 to December 15: 0709.7011 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0709.7019 - - - - other X 0709.7090 - - other P1 3.50 0709.90 - other: - - cardoons: 0709.9011 - - - from March 11 to September 30 X - - - from October 1 to March 10: 0709.9018 - - - - within the limits of the tariff quota

(Q. No. 15) X

0709.9019 - - - - other X - - fennel: 0709.9020 - - - from December 16 to April 30 X - - - from May 1 to December 15: 0709.9021 - - - - within the limits of the tariff quota

(Q. No. 15) X

0709.9029 - - - - other X - - rhubarb: 0709.9030 - - - from July 1 to March 9 X - - - from March 10 to June 30: 0709.9031 - - - - within the limits of the tariff quota

(Q. No. 15) X

0709.9039 - - - - other X - - parsley: 0709.9040 - - - from January 1 to March 14 P1 5.00 - - - from March 15 to December 31: 0709.9041 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0709.9049 - - - - other X - - courgettes (including courgette flowers): 0709.9050 - - - from October 31 to April 19 P1 5.00 - - - from April 20 to October 30: 0709.9051 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0709.9059 - - - - other X - - swiss chard and spinach beet: 0709.9060 - - - from December 16 to the end of February X - - - from March 1 to December 15: 0709.9061 - - - - within the limits of the tariff quota

(Q. No. 15) X

0709.9069 - - - - other X - - lamb's lettuce or corn salad: 0709.9070 - - - from July 2 to July 14 X

- - - from July 15 to July 1: 0709.9071 - - - - within the limits of the tariff quota

(Q. No. 15) X

0709.9079 - - - - other X 0709.9080 - - water cress and dandelions P1 3.50 - - globe artichokes: 0709.9083 - - - from 1 November to 31 May A - - - from June 1 to October 31: 0709.9084 - - - - within the limits of the tariff quota

(Q. No. 15) P1 5.00

0709.9089 - - - - other X - - other: 0709.9091 - - - sweet corn for animal feeding X 0709.9099 - - - other P1 3.50 0710 Vegetables (uncooked or cooked by steaming or

boiling in water), frozen X

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:

0711.2000 - olives A 0711.4000 - cucumbers and gherkins A - mushrooms and truffles: 0711.5100 - - mushrooms of the genus Agaricus A 0711.5900 - - other A 0711.90 - other vegetables; mixtures of vegetables: 0711.9010 - - sweet corn X 0711.9020 - - capers A ex0711.9090 - - other A salted yam 0712 Dried vegetables, whole, cut, sliced, broken

or in powder, but not further prepared:

0712.2000 - onions A - mushrooms, wood ears (Auricularia spp.),

jelly fungi (Tremella spp.) and truffles:

0712.3100 - - mushrooms of the genus Agaricus A 0712.3200 - - wood ears (Auricularia spp.) A 0712.3300 - - jelly fungi (Tremella spp.) A 0712.3900 - - other A 0712.90 - other vegetables; mixtures of vegetables: - - potatoes, cut or sliced, but not further

prepared:

0712.9021 - - - within the limits of the tariff quota (Q. No. 14)

X

0712.9029 - - - other X 0712.9070 - - sweet corn for animal feeding X - - other: ex0712.9081 - - - in containers holding more than 5 kg A garlic and

tomatoes, not mixed

ex0712.9089 - - - other P1 14.00 raddish of the genus Raphanus sativus

0713 Dried leguminous vegetables, shelled, whether or not skinned or split:

0713.10 - peas (Pisum sativum): - - whole, unprocessed: 0713.1011 - - - for animal feeding X 0713.1012 - - - for technical purposes X 0713.1013 - - - for making beer X 0713.1019 - - - other A - - other: 0713.1091 - - - for animal feeding X 0713.1092 - - - for making beer X 0713.1099 - - - other A 0713.20 - chickpeas (garbanzos): - - whole, unprocessed: 0713.2011 - - - for animal feeding X 0713.2012 - - - for technical purposes X 0713.2013 - - - for making beer X 0713.2019 - - - other A - - other: 0713.2091 - - - for animal feeding X 0713.2092 - - - for making beer X 0713.2099 - - - other A - beans (Vigna spp., Phaseolus spp.): 0713.31 - - beans of the species Vigna mungo (L.)

Hepper or Vigna radiata (L.) Wilczek:

- - - whole, unprocessed: 0713.3111 - - - - for animal feeding X 0713.3112 - - - - for technical purposes X

0713.3113 - - - - for making beer X 0713.3119 - - - - other A - - - other: 0713.3191 - - - - for animal feeding X 0713.3192 - - - - for making beer X 0713.3199 - - - - other A 0713.32 - - small red (Adzuki) beans (Phaseolus or

Vigna angularis):

- - - whole, unprocessed: 0713.3211 - - - - for animal feeding X 0713.3212 - - - - for technical purposes X 0713.3213 - - - - for making beer X 0713.3219 - - - - other A - - - other: 0713.3291 - - - - for animal feeding X 0713.3292 - - - - for making beer X 0713.3299 - - - - other A 0713.33 - - kidney beans, including white pea beans

(Phaseolus vulgaris):

- - - whole, unprocessed: 0713.3311 - - - - for animal feeding X 0713.3312 - - - - for technical purposes X 0713.3313 - - - - for making beer X 0713.3319 - - - - other A - - - other: 0713.3391 - - - - for animal feeding X 0713.3392 - - - - for making beer X 0713.3399 - - - - other A 0713.39 - - other: - - - whole, unprocessed: 0713.3911 - - - - for animal feeding X 0713.3912 - - - - for technical purposes X 0713.3913 - - - - for making beer X 0713.3919 - - - - other A - - - other: 0713.3991 - - - - for animal feeding X 0713.3992 - - - - for making beer X 0713.3999 - - - - other A 0713.40 - lentils: - - whole, unprocessed: 0713.4011 - - - for animal feeding X 0713.4012 - - - for technical purposes X 0713.4013 - - - for making beer X 0713.4019 - - - other A - - other: 0713.4091 - - - for animal feeding X 0713.4092 - - - for making beer X 0713.4099 - - - other A 0713.50 - broad beans (Vicia faba var. major) and

horse beans (Vicia faba var. equina, Vicia faba var. minor):

- - whole, unprocessed: 0713.5012 - - - for animal feeding X 0713.5013 - - - for technical purposes X 0713.5014 - - - for making beer X - - - for sowing: 0713.5015 - - - - horse beans (Vicia faba var. minor) A 0713.5018 - - - - other A 0713.5019 - - - other A - - other: 0713.5091 - - - for animal feeding X 0713.5092 - - - for making beer X 0713.5099 - - - other A 0713.90 - other: - - whole, unprocessed: 0713.9011 - - - for animal feeding X 0713.9012 - - - for technical purposes X 0713.9013 - - - for making beer X 0713.9019 - - - other A - - other: 0713.9091 - - - for animal feeding X 0713.9092 - - - for making beer X 0713.9099 - - - other A 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:

0714.10 - manioc (cassava): 0714.1010 - - for animal feeding X

0714.1090 - - other A 0714.20 - sweet potatoes: 0714.2010 - - for animal feeding X 0714.2090 - - other A 0714.90 - other: 0714.9010 - - for animal feeding X 0714.9090 - - other A 08 Edible fruit and nuts; peel of citrus fruit

or melons:

0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

A

0802 Other nuts, fresh or dried, whether or not shelled or peeled:

- almonds: 0802.1100 - - in shell A 0802.1200 - - shelled A - hazelnuts or filberts (Corylus spp.): 0802.21 - - in shell: 0802.2110 - - - for animal feeding X 0802.2120 - - - for oil extraction X 0802.2190 - - - other X 0802.22 - - shelled: 0802.2210 - - - for animal feeding X 0802.2220 - - - for oil extraction X 0802.2290 - - - other X - walnuts: 0802.31 - - in shell: 0802.3110 - - - for animal feeding X 0802.3120 - - - for oil extraction X 0802.3190 - - - other A 0802.32 - - shelled: 0802.3210 - - - for animal feeding X 0802.3220 - - - for oil extraction X 0802.3290 - - - other A 0802.4000 - chestnuts (Castanea spp.) A 0802.5000 - pistachios A 0802.6000 - macadamia nuts A 0802.90 - other: 0802.9020 - - tropical fruit and tropical nuts A 0802.9090 - - other A 0803 Bananas, including plantains, fresh or dried X 0804 Dates, figs, pineapples, avocados, guavas,

mangoes and mangosteens, fresh or dried A

0805 Citrus fruit, fresh or dried: 0805.1000 - oranges P1 2.00 0805.2000 - mandarins (including tangerines and

satsumas); clementines, wilkings and similar citrus hybrids

P1 2.00

0805.4000 - grapefruit, including pomelos A 0805.5000 - lemons (Citrus limon, Citrus limonum) and

limes (Citrus aurantifolia, Citrus Latifolia) A

0805.9000 - other A 0806 Grapes, fresh or dried: 0806.10 - fresh: - - table grapes: ex0806.1011 - - - from July 15 to September 15 A 'gift fruits'

within the limits of a tariff quota of 50 tons/year

ex0806.1012 - - - from September 16 to July 14 A 'gift fruits' within the limits of a tariff quota of 50 tons/year

- - grapes for pressing: 0806.1021 - - - within the limits of the tariff quota

(Q. No. 22) X

0806.1029 - - - other X 0806.2000 - dried A 0807 Melons (including watermelons) and papaws

(papayas), fresh:

- melons (including watermelons): 0807.1100 - - watermelons A 0807.1900 - - other A 0807.2000 - papaws (papayas) A 0808 Apples, pears and quinces, fresh: 0808.10 - apples: - - for cider making or distilling: 0808.1011 - - - within the limits of the tariff quota

(Q. No. 20) X

0808.1019 - - - other X - - other apples: - - - in open packings: 0808.1021 - - - - from June 15 to July 14 A - - - - from July 15 to June 14: 0808.1022 - - - - - within the limits of the tariff

quota (Q. No. 17) A

0808.1029 - - - - - other X - - - in other packings: 0808.1031 - - - - from June 15 to July 14 A - - - - from July 15 to June 14: 0808.1032 - - - - - within the limits of the tariff

quota (Q. No. 17) A

0808.1039 - - - - - other X 0808.20 - pears and quinces: - - for cider making or distilling: 0808.2011 - - - within the limits of the tariff quota

(Q. No. 20) A

0808.2019 - - - other X - - other pears and quinces: - - - in open packings: 0808.2021 - - - - from April 1 to June 30 A - - - - from July 1 to March 31: 0808.2022 - - - - - within the limits of the tariff

quota (Q. No. 17) A

0808.2029 - - - - - other X - - - in other packings: 0808.2031 - - - - from April 1 to June 30 A - - - - from July 1 to March 31: 0808.2032 - - - - - within the limits of the tariff

quota (Q. No. 17) A

0808.2039 - - - - - other X 0809 Apricots, cherries, peaches (including

nectarines), plums and sloes, fresh:

0809.10 - apricots: - - in open packings: 0809.1011 - - - from 1 September to 30 June A - - - from 1 July to 31 August: 0809.1018 - - - - within the limits of the tariff quota

(Q. No. 18) A

0809.1019 - - - - other X - - in other packings: 0809.1091 - - - from September 1 to June 30 A - - - from 1 July to 31 August: 0809.1098 - - - - within the limits of the tariff quota

(Q. No. 18) A

0809.1099 - - - - other X 0809.20 - cherries: 0809.2010 - - from September 1 to May 19 A - - from May 20 to August 31: 0809.2011 - - - within the limits of the tariff quota

(Q. No. 18) A

0809.2019 - - - other X 0809.30 - peaches, including nectarines: ex0809.3010 - - peaches A 'gift fruits'

within the limits of a tariff quota of 50 tons/year

ex0809.3020 - - nectarines A 'gift fruits' within the limits of a tariff quota of 50 tons/year

0809.40 - plums and sloes: - - in open packings: - - - plums: 0809.4012 - - - - from October 1 to June 30 A - - - - from July 1 to September 30: 0809.4013 - - - - - within the limits of the tariff

quota (Q. No. 18) A

0809.4014 - - - - - other X 0809.4015 - - - sloes A - - in other packings: - - - plums: 0809.4092 - - - - from October 1 to June 30 A - - - - from July 1 to September 30: 0809.4093 - - - - - within the limits of the tariff

quota (Q. No. 18) A

0809.4094 - - - - - other X 0809.4095 - - - sloes A

0810 Other fruit, fresh: 0810.10 - strawberries: 0810.1010 - - from September 1 to May 14 A - - from May 15 to August 31: 0810.1011 - - - within the limits of the tariff quota

(Q. No. 19) A

0810.1019 - - - other X 0810.20 - raspberries, blackberries, mulberries and

loganberries:

- - raspberries: 0810.2010 - - - from 15 September to 31 May A - - - from June 1 to September 14: 0810.2011 - - - - within the limits of the tariff quota

(Q. No. 19) A

0810.2019 - - - - other X - - blackberries: 0810.2020 - - - from 1 November to 30 June A - - - from July 1 to October 31: 0810.2021 - - - - within the limits of the tariff quota

(Q. No. 19) A

0810.2029 - - - - other X 0810.2030 - - mulberries and loganberries A 0810.4000 - cranberries, bilberries and other fruits of

the genus Vaccinium A

0810.5000 - kiwifruit A 0810.6000 - durians A 0810.90 - other: 0810.9092 - - tropical fruit and tropical nuts A - - black, white or red currants: 0810.9093 - - - from September 16 to June 14 P1 5.00 - - - from June 15 to September 15: 0810.9094 - - - - within the limits of the tariff quota

(Q. No. 19) P1 5.00

0810.9095 - - - - other X 0810.9096 - - gooseberries P1 5.00 0810.9099 - - other A 0811 Fruit and nuts, uncooked or cooked by

steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:

0811.1000 - strawberries P1 15.50 0811.20 - raspberries, blackberries, mulberries,

loganberries, black, white or red currants and gooseberries:

0811.2010 - - raspberries containing added sugar or other sweetening matter

P1 26.00

0811.2090 - - other P1 15.50 0811.90 - other: 0811.9010 - - bilberries A - - tropical fruit and tropical nuts: 0811.9021 - - - carambolas A 0811.9029 - - - other A 0811.9090 - - other A 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:

0812.1000 - cherries X 0812.90 - other: 0812.9010 - - tropical fruit and tropical nuts A 0812.9080 - - other X 0813 Fruit, dried, other than that of headings

0801 to 0806; mixtures of nuts or dried fruits of this Chapter:

0813.1000 - apricots A 0813.20 - prunes: 0813.2010 - - whole A 0813.2090 - - other A 0813.3000 - apples P1 29.00 0813.40 - other fruit: - - pears: 0813.4011 - - - whole P1 7.60 0813.4019 - - - other A 0813.4020 - - rose hips and elderberries X - - other: - - - other stone fruit, whole: 0813.4081 - - - - for animal feeding X 0813.4089 - - - - other A - - - other: 0813.4092 - - - - for animal feeding X

ex0813.4099 - - - - other A persimmons 0813.50 - mixtures of nuts or dried fruits of this

Chapter:

- - of nuts of headings 0801 or 0802: - - - containing by weight more than 50% of

almonds and/or walnuts:

0813.5012 - - - - containing hazelnuts and/or walnuts, for animal feeding

X

ex0813.5019 - - - - other P1 1.00 containing tropical fruits

- - - other: ex0813.5021 - - - - containing hazelnuts and/or walnuts,

for animal feeding P2 2.00 containing

tropical fruits ex0813.5029 - - - - other P1 1.00 containing

tropical fruits - - other: - - - containing by weight more than 40% of

prunes and not more than a total of 20% of apricots and/or pome fruit:

0813.5081 - - - - for animal feeding X 0813.5089 - - - - other X - - - other: 0813.5092 - - - - containing fruits of subheadings

0813.4081 to 0813.4099, for animal feeding X

0813.5099 - - - - other X 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

A

09 Coffee, tea, maté and spices A 10 Cereals 1001 Wheat and meslin X 1002 Rye: 1002.0011 - for sowing X 1002.0021 - for the manufacture of brewers' malt or

beer X

- other: - - for human consumption: 1002.0032 - - - within the limits of the tariff quota

(Q. No. 27) X

1002.0038 - - - other X 1002.0060 - - for animal feeding X 1002.0070 - - for technical purposes X 1002.0080 - - other A 1003 Barley X 1004 Oats: 1004.0010 - for sowing X 1004.0020 - for the manufacture of brewers' malt or

beer X


(Q. No. 28) X

1004.0039 - - - other X 1004.0040 - - for animal feeding X 1004.0050 - - for technical purposes X 1004.0090 - - other A 1005 Maize (corn) X 1006 Rice X 1007 Grain sorghum: 1007.0010 - for the manufacture of brewers' malt or

beer X


(Q. No. 27) X

1007.0029 - - - other X 1007.0030 - - for animal feeding X 1007.0040 - - for technical purposes X 1007.0090 - - other A 1008 Buckwheat, millet and canary seed; other

cereals:

1008.10 - buckwheat: 1008.1010 - - for the manufacture of brewers' malt or

beer X

- - other: - - - for human consumption: 1008.1021 - - - - within the limits of the tariff quota

(Q. No. 27) X

1008.1029 - - - - other X 1008.1030 - - - for animal feeding X

1008.1040 - - - for technical purposes X 1008.1090 - - - other A 1008.20 - millet: 1008.2010 - - for the manufacture of brewers' malt or

beer X

- - other: - - - for human consumption: 1008.2021 - - - - within the limits of the tariff quota

(Q. No. 27) X

1008.2029 - - - - other X 1008.2030 - - - for animal feeding X 1008.2040 - - - for technical purposes X 1008.2090 - - - other A 1008.30 - canary seed: 1008.3010 - - for the manufacture of brewers' malt or

beer X

- - other: 1008.3020 - - - for human consumption X 1008.3030 - - - for animal feeding X 1008.3040 - - - for technical purposes X 1008.3090 - - - other A 1008.90 - other cereals: - - triticale: 1008.9013 - - - for sowing X 1008.9014 - - - for the manufacture of brewers' malt or

beer X

- - - other: - - - - for human consumption: 1008.9022 - - - - - within the limits of the tariff

quota (Q. No. 27) X

1008.9028 - - - - - other X 1008.9033 - - - - for animal feeding X 1008.9034 - - - - for technical purposes X 1008.9038 - - - - other A - - other: 1008.9041 - - - for the manufacture of brewers' malt or

beer X

- - - other: - - - - for human consumption: 1008.9051 - - - - - within the limits of the tariff

quota (Q. No. 27) X

- - - - - other: 1008.9052 - - - - - - wild rice (Zizania aquatica) X 1008.9059 - - - - - - other X 1008.9061 - - - - for animal feeding X 1008.9071 - - - - for technical purposes X 1008.9099 - - - - other A 11 Products of the milling industry; malt;

starches;inulin; wheat gluten:

1101 Wheat or meslin flour X 1102 Cereal flours other than of wheat or meslin: 1102.10 - rye flour: - - for human consumption: 1102.1041 - - - gelatinised X 1102.1049 - - - other X - - for animal feeding: 1102.1051 - - - gelatinised X 1102.1059 - - - other X 1102.1090 - - other A 1102.20 - maize (corn) flour X 1102.90 - other X 1103 Cereal groats, meal and pellets X 1104 Cereal grains otherwise worked (for example,

hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground

X

1105 Flour, meal, powder, flakes, granules and pellets of potatoes

X

1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8:

1106.10 - of the dried leguminous vegetables of heading 0713

X

1106.20 - of sago or of roots or tubers of heading 0714

X

1106.30 - of the products of Chapter 8: 1106.3010 - - for animal feeding X 1106.3090 - - other A 1107 Malt, whether or not roasted X 1108 Starches; inulin:

- starches: 1108.11 - - wheat starch: 1108.1110 - - - for making beer X 1108.1120 - - - for animal feeding X 1108.1190 - - - other A 1108.12 - - maize (corn) starch: 1108.1210 - - - for making beer X 1108.1220 - - - for animal feeding X 1108.1290 - - - other A 1108.13 - - potato starch: 1108.1310 - - - for making beer X 1108.1320 - - - for animal feeding X 1108.1390 - - - other A 1108.14 - - manioc (cassava) starch: 1108.1410 - - - for making beer X 1108.1420 - - - for animal feeding X 1108.1490 - - - other A 1108.19 - - other starches: - - - rice starch: 1108.1911 - - - - for making beer X 1108.1912 - - - - for animal feeding X 1108.1919 - - - - other A - - - other: 1108.1991 - - - - for making beer X 1108.1992 - - - - for animal feeding X 1108.1999 - - - - other A 1108.20 - inulin: 1108.2010 - - for making beer X 1108.2020 - - for animal feeding X 1108.2090 - - other A 1109 Wheat gluten, whether or not dried X 12 Oil seeds and oleaginous fruits;

miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder:

1201 Soya beans, whether or not broken X 1202 Ground-nuts, not roasted or otherwise cooked,

whether or not shelled or broken:

1202.10 - in shell: 1202.1010 - - for animal feeding, except those for the

production of oil X

- - for the production of oil: 1202.1021 - - - for animal feeding X - - - for the production of oil fit for human

consumption:

1202.1023 - - - - by extraction X 1202.1024 - - - - by pressing X - - - other: 1202.1026 - - - - by extraction X 1202.1027 - - - - by pressing X - - other: 1202.1091 - - - for human consumption A 1202.1099 - - - other P2 0.10 1202.20 - shelled, whether or not broken: 1202.2010 - - for animal feeding, except those for the

production of oil X


consumption:

1202.2023 - - - - by extraction X 1202.2024 - - - - by pressing X - - - other: 1202.2026 - - - - by extraction X 1202.2027 - - - - by pressing X - - other: 1202.2091 - - - for human consumption A 1202.2099 - - - other P2 0.10 1203 Copra X 1204 Linseed, whether or not broken: 1204.0010 - for animal feeding, except those for the

production of oil X

- for the production of oil: 1204.0021 - - for animal feeding X - - for the production of oil fit for human

consumption:

1204.0023 - - - by extraction X 1204.0024 - - - by pressing X - - other: 1204.0026 - - - by extraction X 1204.0027 - - - by pressing X

- other: 1204.0091 - - for technical purposes A 1204.0099 - - other X 1205 Rape or colza seeds, whether or not broken: 1205.10 - low erucic acid rape or colza seeds: - - rape seeds: 1205.1010 - - - for animal feeding, except those for

the production of oil X

- - - for the production of oil: 1205.1021 - - - - for animal feeding X - - - - for the production of oil fit for

human consumption:

1205.1023 - - - - - by extraction X 1205.1024 - - - - - by pressing X - - - - other: 1205.1026 - - - - - by extraction X 1205.1027 - - - - - by pressing X - - - other: 1205.1031 - - - - for human consumption P2 0.10 1205.1039 - - - - other P2 0.10 - - colza seeds: 1205.1040 - - - for animal feeding, except those for



human consumption:

1205.1053 - - - - - by extraction X 1205.1054 - - - - - by pressing X - - - - other: 1205.1056 - - - - - by extraction X 1205.1057 - - - - - by pressing X - - - other: 1205.1061 - - - - for human consumption P2 0.10 1205.1069 - - - - other P2 0.10 1205.90 - other: - - rape seeds: 1205.9010 - - - for animal feeding, except those for



human consumption:

1205.9023 - - - - - by extraction X 1205.9024 - - - - - by pressing X - - - - other: 1205.9026 - - - - - by extraction X 1205.9027 - - - - - by pressing X - - - other: 1205.9031 - - - - for human consumption P2 0.10 1205.9039 - - - - other P2 0.10 - - colza seeds: 1205.9040 - - - for animal feeding, except those for



human consumption:

1205.9053 - - - - - by extraction X 1205.9054 - - - - - by pressing X - - - - other: 1205.9056 - - - - - by extraction X 1205.9057 - - - - - by pressing X - - - other: 1205.9061 - - - - for human consumption P2 0.10 1205.9069 - - - - other P2 0.10 1206 Sunflower seeds, whether or not broken: - not hulled: 1206.0010 - - for animal feeding, except those for the

production of oil X


consumption:

1206.0023 - - - - by extraction X 1206.0024 - - - - by pressing X - - - other: 1206.0026 - - - - by extraction X 1206.0027 - - - - by pressing X - - other: 1206.0031 - - - for human consumption P2 0.10

1206.0039 - - - other P2 0.10 - hulled: 1206.0040 - - for animal feeding, except those for the

production of oil X


consumption:

1206.0053 - - - - by extraction X 1206.0054 - - - - by pressing X - - - other: 1206.0056 - - - - by extraction X 1206.0057 - - - - by pressing X - - other: 1206.0061 - - - for human consumption P2 0.10 1206.0069 - - - other P2 0.10 1207 Other oil seeds and oleaginous fruits,

whether or not broken:

1207.20 - cotton seeds: 1207.2010 - - for animal feeding, except those for the

production of oil X


consumption:

1207.2023 - - - - by extraction X 1207.2024 - - - - by pressing X - - - other: 1207.2026 - - - - by extraction X 1207.2027 - - - - by pressing X - - other: 1207.2091 - - - for human consumption P2 0.10 1207.2099 - - - other P2 0.10 1207.40 - sesamum seeds: 1207.4010 - - for animal feeding, except those for the

production of oil X


consumption:

1207.4023 - - - - by extraction X 1207.4024 - - - - by pressing X - - - other: 1207.4026 - - - - by extraction X 1207.4027 - - - - by pressing X - - other: 1207.4091 - - - for human consumption P2 0.10 1207.4099 - - - other P2 0.10 1207.50 - mustard seeds: 1207.5010 - - for animal feeding, except those for the

production of oil X


consumption:

1207.5023 - - - - by extraction X 1207.5024 - - - - by pressing X - - - other: 1207.5026 - - - - by extraction X 1207.5027 - - - - by pressing X - - other: 1207.5091 - - - for human consumption P2 0.10 1207.5099 - - - other P2 0.10 - other: 1207.91 - - poppy seeds: 1207.9111 - - - for animal feeding, except those for



human consumption:

1207.9114 - - - - - by extraction X 1207.9115 - - - - - by pressing X - - - - other: 1207.9116 - - - - - by extraction X 1207.9117 - - - - - by pressing X - - - other: 1207.9118 - - - - for human consumption P2 0.10 1207.9119 - - - - other P2 0.10 1207.99 - - other: - - - shea nuts (karite nuts):

1207.9921 - - - - for animal feeding, except those for the production of oil

X

- - - - for the production of oil: 1207.9922 - - - - - for animal feeding X - - - - - for the production of oil fit for

human consumption:

1207.9923 - - - - - - by extraction X 1207.9924 - - - - - - by pressing X - - - - - other: 1207.9925 - - - - - - by extraction X 1207.9926 - - - - - - by pressing X - - - - other: 1207.9927 - - - - - for human consumption P2 0.10 1207.9929 - - - - - other P2 0.10 - - - palm nuts and kernels: 1207.9931 - - - - for animal feeding, except those for



human consumption:

1207.9933 - - - - - - by extraction X 1207.9934 - - - - - - by pressing X - - - - - other: 1207.9935 - - - - - - by extraction X 1207.9936 - - - - - - by pressing X - - - - other: 1207.9937 - - - - - for human consumption P2 0.10 1207.9939 - - - - - other P2 0.10 - - - castor oil seeds: 1207.9941 - - - - for animal feeding, except those for



human consumption:

1207.9943 - - - - - - by extraction X 1207.9944 - - - - - - by pressing X - - - - - other: 1207.9945 - - - - - - by extraction X 1207.9946 - - - - - - by pressing X - - - - other: 1207.9947 - - - - - for human consumption P2 0.10 1207.9949 - - - - - other P2 0.10 - - - safflower seeds: 1207.9951 - - - - for animal feeding, except those for



human consumption:

1207.9953 - - - - - - by extraction X 1207.9954 - - - - - - by pressing X - - - - - other: 1207.9955 - - - - - - by extraction X 1207.9956 - - - - - - by pressing X - - - - other: 1207.9957 - - - - - for human consumption P2 0.10 1207.9959 - - - - - other P2 0.10 - - - other: 1207.9991 - - - - for animal feeding, except those for



human consumption:

1207.9994 - - - - - - by extraction X 1207.9995 - - - - - - by pressing X - - - - - other: 1207.9996 - - - - - - by extraction X 1207.9997 - - - - - - by pressing X - - - - other: 1207.9998 - - - - - for human consumption P2 0.10 1207.9999 - - - - - other P2 0.10 1208 Flours and meals of oil seeds or oleaginous

fruits, other than those of mustard:

1208.10 - of soya beans: 1208.1010 - - for animal feeding X 1208.1090 - - other A 1208.90 - other: 1208.9010 - - for animal feeding X

1208.9090 - - other A 1209 Seeds, fruit and spores, of a kind used for

sowing:

1209.10 - sugar beet seed: 1209.1010 - - for animal feeding X 1209.1090 - - other A - seeds of forage plants: 1209.2100 - - lucerne (alfalfa) seed A 1209.2200 - - clover (Trifolium spp.) seed A 1209.2300 - - fescue seed A 1209.2400 - - Kentucky blue grass (Poa pratensis L.)

seed A

1209.2500 - - rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed

A

1209.29 - - other: - - - seeds of vetches or lupines: 1209.2911 - - - - for animal feeding X 1209.2912 - - - - for technical purposes X 1209.2919 - - - - other A 1209.2960 - - - timothy grass seed A 1209.2970 - - - seeds of fodder sugar beet seed and

fodder beet X

1209.2980 - - - seeds of cock's foot grass, yellow oat grass, tall oat grass, brome grass and the like

A

1209.2990 - - - other A 1209.3000 - seeds of herbaceous plants cultivated

principally for their flowers A

- other: 1209.9100 - - vegetable seeds A 1209.99 - - other: - - - tamarind seed: 1209.9911 - - - - for animal feeding X 1209.9912 - - - - for technical purposes X 1209.9919 - - - - other X - - - other: 1209.9991 - - - - for animal feeding X 1209.9999 - - - - other A 1210 Hop cones, fresh or dried, whether or not

ground, powdered or in the form of pellets; lupulin

A

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,

A

1212 crushed or powdered 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:

1212.20 - seaweeds and other algae: 1212.2010 - - flours and meals for animal feeding X 1212.2090 - - other A - other: 1212.91 - - sugar beet: 1212.9110 - - - for animal feeding X 1212.9190 - - - other A 1212.99 - - other: - - - dried chicory roots: 1212.9911 - - - - for animal feeding X 1212.9919 - - - - other A - - - locust beans, including locust bean

seeds:

1212.9921 - - - - locust bean seeds A - - - - other: 1212.9922 - - - - - for animal feeding X 1212.9929 - - - - - other A - - - other: 1212.9991 - - - - for animal feeding X 1212.9999 - - - - other A 1213 Cereal straw and husks, unprepared, whether

or not chopped, ground, pressed or in the form of pellets:

1213.0010 - for technical purposes A - other: 1213.0091 - - straw, unprepared X

1213.0099 - - other X 1214 Swedes, mangolds, fodder roots, hay, lucerne

(alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets:

1214.10 - lucerne (alfalfa) meal and pellets: 1214.1010 - - for animal feeding X 1214.1090 - - other A 1214.90 - other: - - for animal feeding: 1214.9011 - - - hay, unprepared X 1214.9019 - - - other X 1214.9090 - - other A 13 Lac; gums, resins and other vegetable saps

and extracts A

14 Vegetable plaiting materials; vegetable products not elsewhere specified or included:

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)

A

1404 Vegetable products not elsewhere specified or included:

1404.20 - cotton linters A 1404.90 - other: 1404.9010 - - date stones, products and waste thereof

and broken guar seeds, for animal feeding X

1404.9080 - - other A 15 Animal or vegetable fats and oils and their

cleavage products; prepared edible fats; animal or vegetable waxes:

1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503

X

1502 Fats of bovine animals, sheep or goats, other than those of heading 1503

X

1503 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

X

1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

1504.10 - fish-liver oils and their fractions: 1504.1010 - - medicinal cod-liver oil X - - other: 1504.1091 - - - for animal feeding A - - - other: ex1504.1098 - - - - in tanks or metal drums A for technical

purposes ex1504.1099 - - - - other A for technical

purposes 1504.20 - fats and oils and their fractions, of fish,

other than liver oils:

1504.2010 - - for animal feeding A - - other: ex1504.2091 - - - in tanks or metal drums A for technical

purposes ex1504.2099 - - - other A for technical

purposes 1504.30 - fats and oils and their fractions, of

marine mammals:

1504.3010 - - for animal feeding A - - other: ex1504.3091 - - - in tanks or metal drums A for technical


purposes 1505 Wool grease and fatty substances derived

therefrom (including lanolin):

- wool grease, crude: 1505.0011 - - for animal feeding X 1505.0019 - - other A - other: 1505.0091 - - for animal feeding X 1505.0099 - - other A 1506 Other animal fats and oils and their

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

- for animal feeding: 1506.0011 - - not rendered or otherwise extracted X - - other: 1506.0012 - - - crude X

1506.0019 - - - other X - other: ex1506.0091 - - in tanks or metal drums A for technical

purposes ex1506.0099 - - other A for technical

purposes 1507 Soya-bean oil and its fractions, whether or

not refined, but not chemically modified X

1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified

X

1509 Olive oil and its fractions, whether or not refined, but not chemically modified:

1509.10 - virgin: 1509.1010 - - for animal feeding P2 5.50 - - other: 1509.1091 - - - in glass containers holding not more

than 2 litres P2 40.60

1509.1099 - - - other P2 57.30 1509.90 - other: 1509.9010 - - for animal feeding P2 5.50 - - other: 1509.9091 - - - in glass containers holding not more

than 2 litres P2 40.60

1509.9099 - - - other P2 57.30 1510 Other oils and their fractions, obtained

solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509:

1510.0010 - for animal feeding X - other: ex1510.0091 - - unworked A for technical

purposes ex1510.0099 - - other A for technical

purposes 1511 Palm oil and its fractions, whether or not

refined, but not chemically modified:

1511.10 - crude oil: 1511.1010 - - for animal feeding X ex1511.1090 - - other A for technical

purposes 1511.90 - other: - - fractions having a fusion point higher

than that of palm oil:

1511.9011 - - - for animal feeding X - - - other: ex1511.9018 - - - - in tanks or metal drums A for technical


purposes - - other: 1511.9091 - - - for animal feeding X - - - other: ex1511.9098 - - - - in tanks or metal drums A for technical


purposes 1512 Sunflower-seed, safflower or cotton-seed oil

and fractions thereof, whether or not refined, but not chemically modified

X

1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified:

- coconut (copra) oil and its fractions: 1513.11 - - crude oil: 1513.1110 - - - for animal feeding X ex1513.1190 - - - other A for technical

purposes 1513.19 - - other: - - - fractions having a fusion point higher

than that of coconut (copra) oil:

1513.1911 - - - - for animal feeding X - - - - other: ex1513.1918 - - - - - in tanks or metal drums A for technical

purposes ex1513.1919 - - - - - other A for technical

purposes - - - other: 1513.1991 - - - - for animal feeding X - - - - other:

ex1513.1998 - - - - - in tanks or metal drums A for technical purposes

ex1513.1999 - - - - - other A for technical purposes

- palm kernel or babassu oil and fractions thereof:

1513.21 - - crude oil: 1513.2110 - - - for animal feeding X ex1513.2190 - - - other A for technical

purposes 1513.29 - - other: - - - fractions having a fusion point higher

than that of palm kernel or babassu oil:

1513.2911 - - - - for animal feeding X - - - - other: ex1513.2918 - - - - - in tanks or metal drums A for technical


purposes - - - other: 1513.2991 - - - - for animal feeding X - - - - other: ex1513.2998 - - - - - in tanks or metal drums A for technical


purposes 1514 Rape, colza or mustard oil and fractions

thereof, whether or not refined, but not chemically modified

X

1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:

- linseed oil and its fractions: 1515.11 - - crude oil X 1515.19 - - other X - maize (corn) oil and its fractions: 1515.21 - - crude oil X 1515.29 - - other X 1515.30 - castor oil and its fractions: 1515.3010 - - for animal feeding X - - other: ex1515.3091 - - - in tanks or metal drums A for technical


purposes 1515.50 - sesame oil and its fractions: - - crude oil: 1515.5011 - - - for animal feeding X ex1515.5019 - - - other A for technical

purposes - - other: 1515.5020 - - - for animal feeding X - - - other: ex1515.5091 - - - - in tanks or metal drums A for technical


purposes 1515.90 - other: - - cereal-germ oil: 1515.9011 - - - for animal feeding X - - - other: ex1515.9013 - - - - crude A for technical

purposes - - - - other: ex1515.9018 - - - - - in tanks or metal drums A for technical


purposes - - jojoba oil and its fractions: 1515.9021 - - - for animal feeding X - - - other: ex1515.9028 - - - - in tanks or metal drums A for technical


purposes - - tung oil and its fractions: 1515.9031 - - - for animal feeding X - - - other: ex1515.9038 - - - - in tanks or metal drums A for technical

purposes

ex1515.9039 - - - - other A for technical purposes

- - other: 1515.9091 - - - for animal feeding X - - - other: ex1515.9098 - - - - in tanks or metal drums A for technical


purposes 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:

1516.10 - animal fats and oils and their fractions: ex1516.1010 - - for animal feeding A exclusively

made of fish; for technical purposes

- - other: ex1516.1091 - - - in tanks or metal drums A exclusively

made of fish; for technical purposes

ex1516.1099 - - - other A exclusively made of fish; for technical purposes

1516.20 - vegetable fats and oils and their fractions:

ex1516.2010 - - for animal feeding A opal wax - - other: - - - in tanks or metal drums: 1516.2092 - - - - hydrogenated castor oil, so called

"opal-wax" A


- - - other: 1516.2097 - - - - hydrogenated castor oil, so called

"opal-wax" A


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 1516:

1517.10 - margarine, excluding liquid margarine X 1517.90 - other: 1517.9010 - - for animal feeding X 1517.9020 - - mixtures and edible preparations used as

mould release oil or separating oil A

- - other: - - - containing milkfat, of a milkfat

content by weight:

- - - - exceeding 10 %: - - - - - in tanks or metal drums: 1517.9062 - - - - - - containing more than 10 % but not

more than 15 % by weight of milkfat X

1517.9063 - - - - - - other X - - - - - other: 1517.9067 - - - - - - containing more than 10 % but not

more than 15 % by weight of milkfat X

1517.9068 - - - - - - other X - - - - exceeding 5 % but not exceeding 10 %: 1517.9071 - - - - - in tanks or metal drums X 1517.9079 - - - - - other X - - - - not exceeding 5 %: 1517.9081 - - - - - in tanks or metal drums X 1517.9089 - - - - - other X - - - other: 1517.9091 - - - - in tanks or metal drums X 1517.9099 - - - - other X 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 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:

- inedible mixtures of vegetable oils: 1518.0011 - - for animal feeding X ex1518.0019 - - other A for technical

purposes - epoxidized soya-bean oil: 1518.0081 - - for animal feeding X 1518.0089 - - other A - other: 1518.0092 - - Linoxyn A - - other: 1518.0093 - - - for animal feeding X 1518.0097 - - - other X 1520 Glycerol, crude; glycerol waters and glycerol

lyes A

1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

A

1522 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

A

16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates:

1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

X

1602 Other prepared or preserved meat, meat offal or blood:

1602.10 - homogenized preparations X 1602.20 - of liver of any animal: 1602.2010 - - with a basis of goose liver A - - other: - - - containing meat or edible meat offal of

the animals of headings 0101 0104, except those with a basis of wild boars and preparations for use as infant food or for dietetic purposes:


X

1602.2079 - - - - other X 1602.2089 - - - other X - of the poultry of heading 0105: 1602.31 - - of turkeys X 1602.32 - - of fowls of the species Gallus domesticus X 1602.39 - - other X - of swine: 1602.41 - - hams and cuts thereof X 1602.42 - - shoulders and cuts thereof X 1602.49 - - other, including mixtures X 1602.50 - of bovine animals X 1602.90 - other, including preparations of blood of

any animal X

ex1603.0000 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

A exclusively made of fish

1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

A

1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

A

17 Sugars and sugar confectionery: 1701 Cane or beet sugar and chemically pure

sucrose, in solid form X

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:

- lactose and lactose syrup: 1702.1100 - - containing by weight 99% or more lactose,

expressed as anhydrous lactose, calculated on the dry matter

X

1702.1900 - - other X 1702.20 - maple sugar and maple syrup X

1702.30 - glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose

X

1702.40 - glucose and glucose syrup, containing fructose or containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar

X

1702.5000 - chemically pure fructose X 1702.60 - other fructose and fructose syrup,

containing in the dry state more than 50% by weight of fructose, excluding invert sugar

X

1702.90 - other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose

X

1703 Molasses resulting from the extraction or refining of sugar

X

1704 Sugar confectionery (including white chocolate), not containing cocoa

P3 AE

18 Cocoa and cocoa preparations: 1801 Cocoa beans, whole or broken, raw or roasted A 1802 Cocoa shells, husks, skins and other cocoa

waste:

1802.0010 - for animal feeding X 1802.0090 - other A 1803 Cocoa paste, whether or not defatted A 1804 Cocoa butter, fat and oil A 1805 Cocoa powder, not containing added sugar or

other sweetening matter A

1806 Chocolate and other food preparations containing cocoa

P3 AE

19 Preparations of cereals, flour, starch or milk; pastrycooks' products:

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 headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa

1901.10 - preparations for infant use, put up for retail sale

Y

1901.20 - mixes and doughs for the preparation of bakers' wares of heading 1905

Y

1901.90 - other: - - containing more than 10% but not more

than 20% by weight of meat, offal, blood, sausage or any combination thereof:

1901.9011 - - - for infant use or for dietetic purposes Y 1901.9012 - - - of wild boars Y - - - other: 1901.9018 - - - - containing meat, offal, blood,

sausage or any combination thereof of the animals of headings 0101 to 0104

Y

1901.9019 - - - - other Y - - other: - - - malt extract, of a dry content of: 1901.9021 - - - - more than 80 % Y 1901.9022 - - - - not more than 80 % Y - - - food preparations of goods of headings

0401 to 0404:

- - - - in powders, granules or other solid forms:

- - - - - containing milkfat, of a milkfat content by weight:

1901.9031 - - - - - - exceeding 85 % Y 1901.9032 - - - - - - exceeding 50 % but not exceeding

85 % Y

1901.9033 - - - - - - exceeding 25 % but not exceeding 50 %

Y

1901.9034 - - - - - - exceeding 11 % but not exceeding 25 %

Y

1901.9035 - - - - - - exceeding 1,5 % but not exceeding 11 %

Y

1901.9036 - - - - - - not exceeding 1,5 % Y 1901.9037 - - - - - not containing milkfat Y - - - - other: - - - - - containing milkfat, of a milkfat

content by weight:

1901.9041 - - - - - - exceeding 50 % Y

- - - - - - exceeding 20 % but not exceeding 50 %:

1901.9042 - - - - - - - of a fat (other than milkfat) content exceeding 5%

Y

1901.9043 - - - - - - - other Y - - - - - - exceeding 3 % but not exceeding

20 %:

1901.9044 - - - - - - - of a fat (other than milkfat) content exceeding 5%

Y

1901.9045 - - - - - - - other Y 1901.9046 - - - - - - not exceeding 3 % Y 1901.9047 - - - - - not containing milkfat Y - - - preparations containing the goods of

headings 0401 to 0404 (other than those of subheadings 1901.9031 to 1901.9047):

1901.9081 - - - - containing more than 25% by weight of milkfat

Y

1901.9082 - - - - containing more than 12% but not more than 25% by weight of milkfat

Y

1901.9089 - - - - other Y - - - other preparations: 1901.9091 - - - - containing more than 25% by weight of

milkfat Y

1901.9092 - - - - containing more than 12% but not more than 25% by weight of milkfat

Y

- - - - not containing milkfat or containing not more than 12% by weight of milkfat:

- - - - - of cereal flours, meals, starch or malt extracts:

1901.9093 - - - - - - containing fat Y 1901.9094 - - - - - - not containing fat Y - - - - - other: 1901.9095 - - - - - - containing fat Y - - - - - - not containing fat: 1901.9096 - - - - - - - containing sugar or eggs Y 1901.9099 - - - - - - - other A 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

Y

1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

Y

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 otherwise prepared, not elsewhere specified or included:

1904.10 - prepared foods obtained by the swelling or roasting of cereals or cereal products:

1904.1010 - - «Müesli» type preparations P3 AE 1904.1090 - - other P3 AE 1904.2000 - prepared foods obtained from unroasted

cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

Y

1904.3000 - bulgur wheat Y 1904.90 - other: 1904.9010 - - containing more than 10% but not more

than 20% by weight of meat, offal, blood, sausage or any combination thereof

Y

- - other: 1904.9020 - - - pre-cooked rice (minute rice) A 1904.9090 - - - other Y 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:

1905.10 - crispbread Y 1905.20 - gingerbread and the like Y - sweet biscuits; waffles and wafers: 1905.31 - - sweet biscuits Y 1905.32 - - waffles and wafers P3 AE 1905.40 - rusks, toasted bread and similar toasted

products P3 AE

1905.90 - other:

- - bread and other ordinary bakers’ wares, not containing added sugar or other sweetening matter, honey, eggs, fat, cheese, fruit or nuts:

- - - not put up for retail sale: - - - - breadcrumbs: 1905.9021 - - - - - for animal feeding X 1905.9025 - - - - - other P3 AE 1905.9029 - - - - other P3 AE - - - put up for retail sale: 1905.9031 - - - - matzos P3 AE 1905.9032 - - - - breadcrumbs P3 AE 1905.9039 - - - - other P3 AE 1905.9040 - - communion wafers, empty cachets of a kind

suitable for pharmaceutical use, sealing wafers, rice paper and similar products

A

- - other: - - - containing more than 10% but not more

than 20% by weight of meat, offal, blood, sausage or any combination thereof:

1905.9071 - - - - for infant use or for dietetic purposes

P3 AE

1905.9072 - - - - of wild boars P3 AE - - - - other: 1905.9078 - - - - - containing meat, offal, blood,

sausage or any combination thereof of the animals of headings 0101 to 0104

P3 AE

1905.9079 - - - - - other P3 AE 1905.9081 - - - other, of flakes, flour, meal or starch

of potatoes P3 AE

1905.9082 - - - other, not containing added sugar or other sweetening matter

P3 AE

- - - other, containing added sugar or other sweetening matter:

1905.9083 - - - - containing milkfat P3 AE - - - - containing other fat: 1905.9084 - - - - - breadcrumbs P3 AE 1905.9085 - - - - - other P3 AE - - - - not containing fat: 1905.9086 - - - - - breadcrumbs P3 AE 1905.9089 - - - - - other P3 AE 20 Preparations of vegetables, fruit, nuts or

other parts of plants:

2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

2001.10 - cucumbers and gherkins X 2001.90 - other: - - fruit and nuts: 2001.9011 - - - tropical A 2001.9019 - - - other X - - vegetables and other edible parts of

plants:

2001.9020 - - - sweet corn (Zea mays var. saccharata) X - - - potato preparations: 2001.9031 - - - - within the limits of the tariff quota

(Q. No. 14) X

2001.9039 - - - - other X - - - other: 2001.9091 - - - - onions, in containers holding more

than 5 kg X

ex2001.9092 - - - - palm hearts; yams, sweet potatoes and similar edible plant parts of tariff heading 0714

A palm hearts

ex2001.9098 - - - - other A ginger and shallots

2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:

2002.10 - tomatoes, whole or in pieces: 2002.1010 - - in containers holding more than 5 kg P1 2.50 2002.1020 - - in containers holding not more than 5 kg P1 4.50 2002.90 - other: 2002.9010 - - in containers holding more than 5 kg X - - in containers holding not more than 5 kg: 2002.9021 - - - tomato pulp, purée and concentrates, in

airtight containers, of a dry extract content of 25% or more by weight, composed of tomatoes and water, whether or not salted or otherwise seasoned

A

2002.9029 - - - other A

2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

A

2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:

2004.10 - potatoes: - - in containers holding more than 5 kg: - - - within the limits of the tariff quota

(Q. No. 14):

2004.1012 - - - - in the form of flour, meal or flakes P3 AE 2004.1013 - - - - other X - - - other: 2004.1014 - - - - in the form of flour, meal or flakes P3 AE 2004.1018 - - - - other X - - other: - - - within the limits of the tariff quota

(Q. No. 14):

2004.1092 - - - - in the form of flour, meal or flakes P3 AE 2004.1093 - - - - other X - - - other: 2004.1094 - - - - in the form of flour, meal or flakes P3 AE 2004.1098 - - - - other X 2004.90 - other vegetables and mixtures of

vegetables:

- - in containers holding more than 5 kg: 2004.9011 - - - asparagus P1 20.60 2004.9012 - - - olives A 2004.9013 - - - sweet corn (Zea mays var. saccharata) X 2004.9018 - - - other vegetables P1 32.50 - - - mixtures of vegetables: - - - - containing potatoes: 2004.9028 - - - - - within the limits of the tariff

quota (Q. No. 14) X

2004.9029 - - - - - other X 2004.9039 - - - - other mixtures P1 32.50 - - in containers holding not more than 5 kg: 2004.9041 - - - asparagus P1 11.00 2004.9042 - - - olives A 2004.9043 - - - sweet corn (Zea mays var. saccharata) X 2004.9049 - - - other vegetables P1 45.50 - - - mixtures of vegetables: - - - - containing potatoes: 2004.9051 - - - - - within the limits of the tariff

quota (Q. No. 14) X

2004.9059 - - - - - other X 2004.9069 - - - - other mixtures P1 45.50 2005 Other vegetables prepared or preserved

otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:

2005.1000 - homogenized vegetables X 2005.20 - potatoes: - - preparations in the form of flour, meal

or flakes, consisting mainly of potatoes:

2005.2011 - - - containing more than 80% by weight of potatoes

A

2005.2012 - - - containing not more than 80% by weight of potatoes

A

- - in the form of thin discs or fine chips, fried in fat or oil; extruded products:

- - - within the limits of the tariff quota (Q. No. 14):

2005.2021 - - - - in containers holding more than 5 kg X 2005.2022 - - - - other X 2005.2029 - - - other X - - other: - - - within the limits of the tariff quota

(Q. No. 14):

2005.2092 - - - - in containers holding more than 5 kg X 2005.2093 - - - - other X 2005.2099 - - - other X 2005.40 - peas (Pisum sativum) X - beans (Vigna spp., Phaseolus spp.): 2005.51 - - beans, shelled X 2005.59 - - other X 2005.60 - asparagus X 2005.70 - olives A 2005.8000 - sweet corn (Zea mays var. saccharata) X - other vegetables and mixtures of

vegetables:

2005.91 - - bamboo shoots X 2005.99 - - other X

2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):

2006.0010 - tropical fruit, tropical nuts and tropical fruit-peel

A

2006.0020 - sweet corn (Zea mays var. saccharata) X 2006.0080 - other X 2007 Jams, fruit jellies, marmalades, fruit or nut

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

2007.1000 - homogenised preparations P3 AE - other: 2007.91 - - citrus fruit: 2007.9110 - - - not containing added sugar or other

sweetening matter A

2007.9120 - - - containing added sugar or other sweetening matter

P3 AE

2007.99 - - other: - - - not containing added sugar or other

sweetening matter:

2007.9911 - - - - tropical fruit and tropical nuts A 2007.9919 - - - - other A - - - containing added sugar or other

sweetening matter:

2007.9921 - - - - tropical fruit and tropical nuts P3 AE 2007.9929 - - - - other P3 AE 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:

- nuts, ground-nuts and other seeds, whether or not mixed together:

2008.11 - - ground-nuts: 2008.1110 - - - peanut butter P3 AE 2008.1190 - - - other A 2008.19 - - other, including mixtures: 2008.1910 - - - tropical fruit and tropical nuts A 2008.1990 - - - other P1 3.50 2008.2000 - pineapples A 2008.30 - citrus fruit X 2008.40 - pears X 2008.50 - apricots X 2008.6000 - cherries X 2008.70 - peaches, including nectarines X 2008.8000 - strawberries X - other, including mixtures other than those

of subheading 2008.19:

2008.9100 - - palm hearts A 2008.92 - - mixtures: 2008.9211 - - - of tropical fruit and tropical nuts A 2008.9299 - - - other X 2008.99 - - other: - - - pulp, not containing added sugar or

other sweetening matter

2008.9911 - - - - of tropical fruits A 2008.9919 - - - - other X - - - other 2008.9991 - - - - apples X - - - - other fruit 2008.9996 - - - - - tropical fruit and tropical nuts A 2008.9997 - - - - - other X 2008.9998 - - - - maize (corn), other than sweet corn

(Zea mays var. saccharata) A

2008.9999 - - - - other parts of plants X 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:

- orange juice 2009.11 - - frozen: ex2009.1110 - - - not containing added sugar or other

sweetening matter A concentrated


X

2009.12 - - not frozen, of a Brix value not exceeding 20:

2009.1210 - - - not containing added sugar or other sweetening matter

A


X

2009.19 - - other: 2009.1930 - - - not containing added sugar or other

sweetening matter A


X

- grapefruit (including pomelo) juice: 2009.21 - - of a Brix value not exceeding 20: 2009.2110 - - - not containing added sugar or other

sweetening matter X


X

2009.29 - - other: 2009.2910 - - - not containing added sugar or other

sweetening matter A


X

- juice of any other single citrus fruit: 2009.31 - - of a Brix value not exceeding 20: - - - not containing added sugar or other

sweetening matter:

2009.3111 - - - - crude lemon juice (whether or not stabilized)

A

2009.3119 - - - - other X 2009.3120 - - - containing added sugar or other

sweetening matter X

2009.39 - - other: - - - not containing added sugar or other

sweetening matter:

2009.3911 - - - - agro-cotto A 2009.3919 - - - - other X 2009.3920 - - - containing added sugar or other

sweetening matter X

- pineapple juice: 2009.41 - - of a Brix value not exceeding 20 A 2009.49 - - other A 2009.5000 - tomato juice X - grape juice (including grape must): 2009.61 - - of a Brix value not exceeding 30: - - - in containers holding more than 3

litres:


X

per litre per litre 2009.6119 - - - - other X - - - in containers holding not more than 3

litres: per 100 kg

gross per 100 kg

gross


X

per litre per litre 2009.6129 - - - - other X per 100 kg

gross per 100 kg

gross

2009.69 - - other X - apple juice: 2009.71 - - of a Brix value not exceeding 20 X 2009.79 - - other X 2009.80 - juice of any other single fruit or

vegetable:

2009.8010 - - vegetable juice P1 10.00 - - pear juice: - - - not concentrated, in containers holding

more than 3 litres:


X

2009.8029 - - - - other X - - - not concentrated, in containers holding

not more than 3 litres:


X

2009.8039 - - - - other X - - - concentrated: 2009.8041 - - - - within the limits of the tariff quota

(Q. No. 21) X

2009.8049 - - - - other X - - other: - - - not containing added sugar or other

sweetening matter:

2009.8081 - - - - of tropical fruit A 2009.8089 - - - - other X

- - - containing added sugar or other sweetening matter:

2009.8098 - - - - of tropical fruit A 2009.8099 - - - - other X 2009.90 - mixtures of juices: - - vegetable juices: - - - containing pome-fruit juices: 2009.9011 - - - - within the limits of the tariff quota

(Q. No. 21) X

2009.9019 - - - - other X 2009.9029 - - - other P1 13.00 - - other: 2009.9030 - - - with a basis of grape juice,

concentrated X

- - - with a basis of pome-fruit juices, concentrated:


X

2009.9039 - - - - other X - - - other, not containing added sugar or

other sweetening matter:

- - - - containing pome-fruit juices, concentrated:

2009.9041 - - - - - within the limits of the tariff quota (Q. No. 21)

X

2009.9049 - - - - - other X - - - - containing pome-fruit juices, not

concentrated:


X

2009.9059 - - - - - other X - - - - other: 2009.9061 - - - - - with a basis of juices of tropical

fruits or tropical nuts A

2009.9069 - - - - - other X - - - other, containing added sugar or other

sweetening matter:

- - - - containing pome-fruit juices, concentrated:


X

2009.9079 - - - - - other X - - - - containing pome-fruit juices, not

concentrated:


X

2009.9089 - - - - - other X - - - - other: 2009.9098 - - - - - with a basis of tropical-fruits

juices A

2009.9099 - - - - - other X 21 Miscellaneous edible preparations: 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:

- extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

2101.1100 - - extracts, essences and concentrates A 2101.12 - - preparations with a basis of extracts,

essences or concentrates or with a basis of coffee:

- - - preparations with a basis of extracts, essences or concentrates:

2101.1211 - - - - containing 1.5 % or more by weight of milkfat, 2.5 % or more by weight of milk protein, 5 % or more by weight of sugar or 5 % or more by weight of starch

P3 AE

2101.1219 - - - - other A - - - other: 2101.1291 - - - - containing 1.5 % or more by weight of

milkfat, 2.5 % or more by weight of milk protein, 5 % or more by weight of sugar or 5 % or more by weight of starch

P3 AE

2101.1299 - - - - other P3 AE

2101.20 - 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:

- - extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates:

2101.2011 - - - containing 1.5 % or more by weight of milkfat, 2.5 % or more by weight of milk protein, 5 % or more by weight of sugar or 5 % or more by weight of starch

P3 AE

2101.2019 - - - other A - - other: 2101.2091 - - - containing 1.5 % or more by weight of

milkfat, 2.5 % or more by weight of milk protein, 5 % or more by weight of sugar or 5 % or more by weight of starch

P3 AE

2101.2099 - - - other A 2101.3000 - roasted chicory and other roasted coffee

substitutes, and extracts, essences and concentrates thereof

A

2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:

2102.10 - active yeasts X 2102.20 - inactive yeasts; other single-cell micro-

organisms, dead:

- - inactive yeasts: 2102.2011 - - - for animal feeding X 2102.2019 - - - other A - - other single-cell micro-organisms, dead: 2102.2021 - - - for animal feeding X 2102.2029 - - - other A 2102.3000 - prepared baking powders A 2103 Sauces and preparations therefor; mixed

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

2103.1000 - Soya sauce A 2103.2000 - tomato ketchup and other tomato sauces A 2103.30 - mustard flour and meal and prepared

mustard:

2103.3011 - - mustard flour and meal for animal feeding P2 5.00 - - other: 2103.3018 - - - mustard flour and meal, unmixed A 2103.3019 - - - other A ex2103.9000 - other A except liquid

mango chutney 2104 Soups and broths and preparations therefor;

homogenized composite food preparations:

2104.1000 - soups and broths and preparations therefor A 2104.2000 - homogenized composite food preparations P3 AE 2105 Ice cream and other edible ice, whether or

not containing cocoa X

2106 Food preparations not elsewhere specified or included:

2106.10 - protein concentrates and textured protein substances:

2106.1011 - - containing milkfat, other fat or sugar P3 AE 2106.1019 - - other A 2106.90 - other: 2106.9010 - - sweeteners in the form of tablets A - - mixtures of extracts and concentrates of

vegetable substances, of a kind used in the preparation of beverages:

- - - non-alcoholic: 2106.9021 - - - - containing added sugar or other

sweetening matter, of a sucrose content exceeding 60% by weight

P3 AE

2106.9022 - - - - containing added sugar or other sweetening matter, of a sucrose content exceeding 50% but not exceeding 60% by weight

P3 AE

2106.9023 - - - - containing added sugar or other sweetening matter, of a sucrose content not exceeding 50% by weight

P3 AE

2106.9024 - - - - not containing added sugar or other sweetening matter

A

2106.9029 - - - other P3 AE 2106.9030 - - protein hydrolysates and yeast

autolysates A

2106.9040 - - chewing-gum and sweets, tablets, pastilles and the like, not containing sugar

P3 AE

- - other food preparations: 2106.9050 - - - containing more than 10% but not more

than 20% by weight of meat, offal, blood, sausage or any combination thereof and not more than 20% by weight of milkfat

P3 AE

- - - other: - - - - containing milkfat, of a milkfat

content by weight:

2106.9060 - - - - - exceeding 50 % P3 AE - - - - - exceeding 35 % but not exceeding

50 %:

2106.9061 - - - - - - of a fat (other than milkfat) content exceeding 5%

P3 AE

2106.9062 - - - - - - other P3 AE - - - - - exceeding 20 % but not exceeding

35 %:

2106.9063 - - - - - - of a fat (other than milkfat) content exceeding 5%

P3 AE

2106.9064 - - - - - - other P3 AE 2106.9065 - - - - - exceeding 12 % but not exceeding

20 % P3 AE

2106.9066 - - - - - exceeding 6 % but not exceeding 12 %

P3 AE

2106.9067 - - - - - exceeding 3 % but not exceeding 6 % P3 AE 2106.9068 - - - - - exceeding 1.5 % but not exceeding

3 % (other than products of tariff headings 2106.9071/9072)

P3 AE

2106.9069 - - - - - exceeding 1 % but not exceeding 1.5 % (other than products of tariff headings 2106.9071/9072)

P3 AE

- - - - containing other fat, of a fat content by weight:

2106.9071 - - - - - exceeding 60 % P3 AE 2106.9072 - - - - - exceeding 40 % but not exceeding

60 % P3 AE


P3 AE


P3 AE


P3 AE

2106.9076 - - - - - exceeding 1 % but not exceeding 5 % P3 AE - - - - not containing fat: - - - - - containing sugar, of a sugar

content by weight:

2106.9094 - - - - - - exceeding 50 % P3 AE 2106.9095 - - - - - - not exceeding 50% P3 AE 2106.9096 - - - - - containing cereals, malt extracts

or eggs (not containing sugar) P3 AE

2106.9099 - - - - - other A 22 Beverages, spirits and vinegar: 2201 Waters, including natural or artificial

mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

A

2202 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 2009:

2202.1000 - waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

X

2202.90 - other: - - fruit juices or vegetable juices diluted

with water or aerated:

- - - grape juice in containers holding not more than 2 litres:


X

per litre per litre 2202.9019 - - - - other X - - - pome-fruit juice, in containers holding

not more than 2 litres: per 100 kg

gross per 100 kg

gross


X

2202.9029 - - - - other X - - - other, except vegetable juices:

- - - - containing added sugar or other sweetening matter:

2202.9031 - - - - - in glass bottles holding not more than 2 dl

X

2202.9032 - - - - - in other containers X - - - - not containing added sugar or other

sweetening matter:

- - - - - grape juice: 2202.9041 - - - - - - within the limits of the tariff

quota (Q. No. 22) X

per litre per litre 2202.9049 - - - - - - other X - - - - - pome-fruit juice and mixtures

containing pome-fruit juice: per 100 kg

gross per 100 kg

gross

2202.9051 - - - - - - within the limits of the tariff quota (Q. No. 21)

X

2202.9059 - - - - - - other X 2202.9069 - - - - - other X - - - vegetable juices: - - - - mixtures containing pome-fruit juice: 2202.9071 - - - - - within the limits of the tariff

quota (Q. No. 21) X

2202.9079 - - - - - other X 2202.9089 - - - - other X 2202.9090 - - other A 2203 Beer made from malt A 2204 Wine of fresh grapes, including fortified

wines; grape must other than that of heading 2009:

2204.1000 - sparkling wine P1 65.00 - other wine; grape must with fermentation

prevented or arrested by the addition of alcohol:

2204.21 - - in containers holding 2 litres or less: - - - natural wine: - - - - white: 2204.2121 - - - - - within the limits of the tariff

quota (Q. Nos. 23 to 25) X

per litre per litre 2204.2129 - - - - - other X - - - - red: - - - - - in flasks holding more than 1

litre: per 100 kg

gross per 100 kg

gross

2204.2131 - - - - - - within the limits of the tariff quota (Q. Nos. 23 to 25)

X

per litre per litre 2204.2139 - - - - - - other X - - - - - other: per 100 kg

gross per 100 kg

gross

2204.2141 - - - - - - within the limits of the tariff quota (Q. Nos. 23 to 25)

X

per litre per litre 2204.2149 - - - - - - other X per 100 kg

gross per 100 kg

gross

2204.2150 - - - sweet wine, specialities and mistelles P1 7.50 2204.29 - - other: - - - natural wine: - - - - wine for drinking: - - - - - white: - - - - - - within the limits of the tariff

quota (Q. Nos. 23 to 25):

2204.2921 - - - - - - - of an alcoholic strength by volume exceeding 13% vol

X

2204.2922 - - - - - - - of an alcoholic strength by volume not exceeding 13% vol

X

per litre per litre 2204.2929 - - - - - - other X - - - - - red: - - - - - - within the limits of the tariff

quota (Q. Nos. 23 to 25): per 100 kg

gross per 100 kg

gross

2204.2931 - - - - - - - of an alcoholic strength by volume exceeding 13% vol

X

2204.2932 - - - - - - - of an alcoholic strength by volume not exceeding 13% vol

X

per litre per litre 2204.2939 - - - - - - other X - - - - wine for industrial use: per 100 kg

gross per 100 kg

gross

2204.2941 - - - - - white X 2204.2942 - - - - - red X

2204.2950 - - - sweet wine, specialities and mistelles P1 8.00 per litre per litre 2204.3000 - other grape must A per 100 kg

gross per 100 kg

gross

2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

A

2206 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:

- cider and perry: 2206.0011 - - within the limits of the tariff quota (Q.

No. 21) X

2206.0019 - - other X 2206.0020 - sparkling fruit wine P1 28.00 ex2206.0090 - other A Sake 2207 Undenatured ethyl alcohol of an alcoholic

strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength

A

2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages:

2208.20 - spirits obtained by distilling grape wine or grape marc

A

2208.30 - whiskies A 2208.40 - rum and other spirits obtained by

distilling fermented sugar-cane products A

2208.50 - gin and geneva A 2208.60 - vodka A 2208.7000 - liqueurs and cordials A 2208.90 - other: 2208.9010 - - undenatured ethyl alcohol of an alcoholic

strength by volume of less than 80% vol A

- - spirits in containers holding: 2208.9021 - - - more than 2 litres A 2208.9022 - - - not more than 2 litres A - - other: 2208.9091 - - - concentrated grape juice containing

added alcohol X

2208.9099 - - - other A 2209 Vinegar and substitutes for vinegar obtained

from acetic acid A

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

2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:

2301.10 - flours, meals and pellets, of meat or meat offal; greaves:

- - for animal feeding: 2301.1011 - - - greaves X 2301.1019 - - - other X ex2301.1090 - - other A exclusively

made of fish 2301.20 - flours, meals and pellets, of fish or of

crustaceans, molluscs or other aquatic invertebrates:

2301.2010 - - for animal feeding X 2301.2090 - - other A 2302 Bran, sharps and other residues, whether or

not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants:

2302.10 - of maize (corn): 2302.1010 - - for animal feeding X 2302.1090 - - other A 2302.30 - of wheat: 2302.3010 - - for human consumption X 2302.3020 - - for animal feeding X 2302.3090 - - other A 2302.40 - of other cereals: 2302.4010 - - of rye, meslin or triticale, for human

consumption X

- - of rice: 2302.4030 - - - for animal feeding X 2302.4080 - - - other A

- - other: 2302.4091 - - - for animal feeding X 2302.4099 - - - other A 2302.50 - of leguminous plants: 2302.5010 - - for animal feeding X 2302.5090 - - other A 2303 Residues of starch manufacture and similar

residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets:

2303.10 - residues of starch manufacture and similar residues:

- - for animal feeding: 2303.1011 - - - potato proteins X - - - other: 2303.1012 - - - - of a protein content calculated by

weight on the dry extract not exceeding 30% X

2303.1018 - - - - other X 2303.1090 - - other A 2303.20 - beet-pulp, bagasse and other waste of sugar

manufacture:

2303.2010 - - for animal feeding X 2303.2090 - - other A 2303.30 - brewing or distilling dregs and waste: 2303.3010 - - for animal feeding X 2303.3090 - - other A 2304 Oil-cake and other solid residues, whether or

not ground or in the form of pellets, resulting from the extraction of soya-bean oil:

2304.0010 - for animal feeding X 2304.0090 - other A 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:

2305.0010 - for animal feeding X 2305.0090 - other A 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 2304 or 2305:

2306.10 - of cotton seeds: 2306.1010 - - for animal feeding X 2306.1090 - - other A 2306.20 - of linseed: 2306.2010 - - for animal feeding X 2306.2090 - - other A 2306.30 - of sunflower seeds: 2306.3010 - - for animal feeding X 2306.3090 - - other A - of rape or colza seeds: 2306.41 - - of low erucic acid rape or colza seeds: 2306.4110 - - - for animal feeding X 2306.4190 - - - other A 2306.49 - - other: 2306.4910 - - - for animal feeding X 2306.4990 - - - other A 2306.50 - of coconut or copra: 2306.5010 - - for animal feeding X 2306.5090 - - other A 2306.60 - of palm nuts or kernels: 2306.6010 - - for animal feeding X 2306.6090 - - other A 2306.90 - other: - - of maize (corn) germ: 2306.9011 - - - for animal feeding X 2306.9019 - - - other A - - other: 2306.9021 - - - for animal feeding X 2306.9029 - - - other A 2307 Wine lees; argol A 2308 Vegetable materials and vegetable waste,

vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included:

- for animal feeding: 2308.0020 - - acorns and horse-chestnuts X

2308.0030 - - grape, apple and pear marcs X 2308.0040 - - residues from the extraction of coffee or

chamomile X

2308.0050 - - of maize (corn) X 2308.0060 - - other X 2308.0090 - other A 2309 Preparations of a kind used in animal

feeding:

2309.10 - dog or cat food, put up for retail sale X 2309.90 - other: - - sweetened forage, biscuits: 2309.9011 - - - for bovine or equine animals, sheep,

goats, swine, rabbits or poultry X

2309.9019 - - - other X 2309.9020 - - forage preparations, with a basis of

crushed shells; bird feeds, mineral A

2309.9030 - - forage preparations consisting of inorganic phosphates (not chemically pure), not mixed with other substances

A

- - fish or marine mammal solubles, unmixed, whether or nor concentrated or powdered:

2309.9041 - - - for animal feeding X 2309.9049 - - - other A - - other: - - - for bovine or equine animals, sheep,

goats, swine, rabbits or poultry:

2309.9081 - - - - containing milk or whey powder X - - - - not containing milk or whey powder: 2309.9082 - - - - - preparations of mineral materials,

whether or not containing trace elements, vitamins or active medicinal ingredients

X

2309.9089 - - - - - other X 2309.9090 - - - other A 24 Tobacco and manufactured tobacco substitutes: 2401 Unmanufactured tobacco; tobacco refuse: 2401.10 - tobacco, not stemmed/stripped: 2401.1010 - - for the industrial manufacture of cigars,

cigarettes, smoking tobacco, chewing tobacco, roll tobacco and snuff

A

2401.1090 - - for other uses X 2401.20 - tobacco, partly or wholly stemmed/stripped: 2401.2010 - - for the industrial manufacture of cigars,


A

2401.2090 - - for other uses X 2401.30 - tobacco refuse: 2401.3010 - - for the industrial manufacture of cigars,


A

2401.3090 - - for other uses X 2402 Cigars, cheroots, cigarillos and cigarettes,

of tobacco or of tobacco substitutes:

2402.1000 - cigars, cheroots and cigarillos, containing tobacco

X

2402.20 - cigarettes containing tobacco: 2402.2010 - - weighing more than 1.35 g each P1 560.00 subject to

renegotiation within a 24-month period from the entry into force of the Agreement

2402.2020 - - weighing not more than 1.35 g each P1 372.00 subject to renegotiation within a 24-month period from the entry into force of the Agreement

2402.9000 - other X 2403 Other manufactured tobacco and manufactured

tobacco substitutes; «homogenized» or «reconstituted» tobacco; tobacco extracts and essences:

2403.1000 - smoking tobacco, whether or not containing tobacco substitutes in any proportion

X

- other 2403.9100 - - «homogenized» or «reconstituted» tobacco A 2403.99 - - other A 25 Salt; sulphur; earths and stone; plastering

materials, lime and cement A

26 Ores, slag and ash A 27 Mineral fuels, mineral oils and products of

their distillation; bituminous substances; mineral waxes

A

28 Inorganic chemicals; organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes

A

29 Organic chemicals A 30 Pharmaceutical products A 31 Fertilisers A 32 Tanning or dyeing extracts; tannins and their

derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

A

33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

A

34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles,

A

modelling pastes,«dental waxes» and dental preparations with a basis of plaster:

35 Albuminoidal substances; modified starches; glues; enzymes:

3501 Casein, caseinates and other casein derivatives; casein glues:

3501.10 - casein: 3501.1010 - - within the limits of the tariff quota (Q.

No. 8) A

3501.1090 - - other P3 AE 3501.90 - other: - - within the limits of the tariff quota (Q.

No. 8):

3501.9011 - - - casein glues A 3501.9019 - - - other P3 AE - - other: 3501.9091 - - - casein glues A 3501.9099 - - - other P3 AE 3502 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: 3502.11 - - dried X 3502.19 - - other X 3502.2000 - milk albumin, including concentrates of two

or more whey proteins A

3502.9000 - other A 3503 Gelatin (including gelatin in rectangular

(including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

A

3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed

A

3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

3505.10 - dextrins and other modified starches: 3505.1010 - - for animal feeding X 3505.1090 - - other A 3505.20 - glues: 3505.2010 - - for animal feeding X 3505.2090 - - other A 3506 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

A

3507 Enzymes; prepared enzymes not elsewhere specified or included

A

36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

A

37 Photographic or cinematographic goods A 38 Miscellaneous chemical products: 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

A

3802 Activated carbon; activated natural mineral products; animal black, including spent animal black

A

3803 Tall oil, whether or not refined A 3804 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 3803

A

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

A

3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

A

3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch

A

3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms

A

or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)

3809 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:

3809.10 - with a basis of amylaceous substances: 3809.1010 - - for animal feeding X 3809.1090 - - other A - other: 3809.9100 - - of a kind used in the textile or like

industries A

3809.9200 - - of a kind used in the paper or like industries

A

3809.9300 - - of a kind used in the leather or like industries

A

3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and

A

pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

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

A

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

A

3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

A

3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

A

3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included

A

3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801

A

3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902

A

3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

A

3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

A

3820 Anti-freezing preparations and prepared de-icing fluids

A

3821 prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells

A

3822 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials

A

3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

- industrial monocarboxylic fatty acids; acid oils from refining:

3823.11 - - stearic acid: 3823.1110 - - - for animal feeding X 3823.1190 - - - other A 3823.12 - - oleic acid: 3823.1210 - - - for animal feeding X 3823.1290 - - - other A 3823.1300 - - tall oil fatty acids A 3823.19 - - other: 3823.1910 - - - for animal feeding X 3823.1990 - - - other A 3823.7000 - industrial fatty alcohols A 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

A

3825 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

A

39 Plastics and articles thereof A 40 Rubber and articles thereof A 41 Raw hides and skins (other than furskins) and

leather A

42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

A

43 Furskins and artificial fur; manufactures thereof

A

44 Wood and articles of wood; wood charcoal A 45 Cork and articles of cork A 46 Manufactures of straw, of esparto or of other

plaiting materials; basketware and wickerwork A

47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

A

48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

A

49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

A

50 Silk A 51 Wool, fine or coarse animal hair; horsehair

yarn and woven fabric A

52 Cotton A 53 Other vegetable textile fibres; paper yarn

and woven fabrics of paper yarn A

54 Man-made filaments; strip and the like of man-made textile materials

A

55 Man-made staple fibres A 56 Wadding, felt and nonwovens; special yarns;

twine, cordage, ropes and cables and articles thereof

A

57 Carpets and other textile floor coverings A 58 Special woven fabrics; tufted textile

fabrics; lace; tapestries; trimmings; embroidery

A

59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

A

60 Knitted or crocheted fabrics A 61 Articles of apparel and clothing accessories,

knitted or crocheted A

62 Articles of apparel and clothing accessories, not knitted or crocheted

A

63 Other made up textile articles; sets; worn clothing and worn textile articles; rags

A

64 Footwear, gaiters and the like; parts of such articles

A

65 Headgear and parts thereof A 66 Umbrellas, sun umbrellas, walking-sticks,

seat-sticks, whips, riding-crops and parts thereof

A

67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

A

68 Articles of stone, plaster, cement, asbestos, mica or similar materials

A

69 Ceramic products A 70 Glass and glassware A 71 Natural or cultured pearls, precious or semi-

precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

A

72 Iron and steel A 73 Articles of iron or steel A 74 Copper and articles thereof A 75 Nickel and articles thereof A 76 Aluminium and articles thereof A 78 Lead and articles thereof A 79 Zinc and articles thereof A 80 Tin and articles thereof A 81 Other base metals; cermets; articles thereof A 82 Tools, implements, cutlery, spoons and forks,

of base metal; parts thereof of base metal A

83 Miscellaneous articles of base metal A 84 Nuclear reactors, boilers, machinery and

mechanical appliances; parts thereof A

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

A

86 Railway and 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

A

87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

A

88 Aircraft, spacecraft, and parts thereof A 89 Ships, boats and floating structures A 90 Optical, photographic, cinematographic,

measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

A

91 Clocks and watches and parts thereof A 92 Musical instruments; parts and accessories of

such articles A

93 Arms and ammunition; parts and accessories thereof

A

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

A

95 Toys, games and sports requisites; parts and accessories thereof

A

96 Miscellaneous manufactured articles A 97 Works of art, collectors’ pieces and antiques A

Annex II Referred to in Chapter 2

Rules of Origin

Annex II

Referred to in Chapter 2

Rules of origin

Table of Contents

Section 1 General Provisions Article I Definitions Section 2 Concept of "Originating Products" Article II Originating Products Article III Wholly Obtained Products Article IV Sufficiently Worked or Processed Products Article V Accumulation of Origin Article VI Tolerance Article VII Non-Qualifying Operations Article VIII Unit of Qualification Article IX Unassembled or Disassembled Product Article X Accessories, Spare Parts and Tools Article XI Neutral Elements Article XII Accounting Segregation Section 3 Territorial Requirements Article XIII Principle of Territoriality Article XIV Consignment Criteria Section 4 Certification of Origin

Article XV Proof of Origin Article XVI Certificate of Origin Article XVII Certificate of Origin Issued

Retrospectively Article XVIII Issuance of a Duplicate Certificate of

Origin Article XIX Origin Declaration Article XX Validity of Proof of Origin Article XXI Claim for Preferential Tariff Treatment Article XXII Supporting Documents Article XXIII Preservation of Documents and Records

Section 5 Arrangements for Administrative Cooperation

Article XXIV Notifications Article XXV Verification of Proofs of Origin Article XXVI Confidentiality Article XXVII Penalties and Measures against Fraudulent

Act Article XXVIII Operational Procedures Article XXIX Miscellaneous Section 6 Final Provisions Article XXX Sub-Committee on Rules of Origin, Customs

Procedures and Trade Facilitation Article XXXI Transitional Provisions for Products in

Transit or Storage Appendices Appendix 1 Product Specific Rules Appendix 2 Specimen of Certificate of Origin Appendix 3 Text of the Origin Declaration

Section 1

General Provisions

Article I Definitions

For the purposes of this Annex, (a) “chapter,” “heading” and “subheading” of the

Harmonized System respectively means a chapter (the first two-digit code in tariff classification number), a heading (the first four-digit code in tariff classification number) and a subheading (the six-digit code in tariff classification number) of the Harmonized System;

(b) “competent governmental authority” means the

authority that, according to the legislation of each Party, is responsible for the issuance of a Certificate of Origin or for the designation of certification entities or bodies, for the authorisation of approved exporters referred to in Article XIX of this Annex and for the verification of proofs of origin referred to in Article XXV of this Annex. In the case of Japan, it shall be the Ministry of Economy, Trade and Industry, and in the case of Switzerland, the Federal Customs Administration;

(c) “customs authority” means the authority that,

according to the legislation of each Party or non-Party, is responsible for the administration and enforcement of customs laws and regulations of the Party or the non-Party. In the case of Japan, it shall be the Ministry of Finance, and in the case of Switzerland, the Federal Customs Administration;

(d) “exporter” means a person located in the customs

territory of an exporting Party who exports products from the customs territory of the exporting Party;

(e) “ex-works price” means the price paid for the product ex-works to the producer located in the customs territory of a Party in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, wage and any other cost, and profit minus any internal taxes returned or repaid when the product obtained is exported;

(f) “factory ships of the Party” or “vessels of the

Party” respectively means factory ships or vessels: (i) which are registered in the customs territory of

the Party; (ii) which sail under the flag of the Party; (iii) which are owned to an extent of at least 50 per

cent by nationals of the Parties, or by a juridical person with its head office in the customs territory of either Party, of which the representatives, chairman of the board of directors, and the majority of the members of such board are nationals of the Parties, and of which at least 50 per cent of the equity interest is owned by nationals or juridical persons of the Parties;

(iv) of which the master and officers are all

nationals of the Parties; and

(v) of which at least 75 per cent of the crew are nationals of the Parties;

(g) “generally accepted accounting principles” means the recognised consensus or substantial authoritative support within the customs territory of a Party at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared. These standards may be broad guidelines of general application or detailed practices and procedures;

(h) “importer” means a person who imports products into

the customs territory of the importing Party; (i) “material” means a product that is used in the

production of another product; (j) “non-originating material” means a material which

does not qualify as an originating product under this Annex;

(k) “preferential tariff treatment“ means the rate of

customs duties applicable to originating products of a Party in accordance with paragraph 1 of Article 15; and

(l) “production” means a method of obtaining products

including manufacturing, assembling, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing.

Section 2

Concept of “Originating Products”

Article II Originating Products

For the purposes of this Agreement, the following products shall be considered as originating products of a Party: (a) products wholly obtained in the customs territory of

the Party, as defined in Article III of this Annex; (b) products obtained in the customs territory of the

Party using non-originating materials, provided that such materials have undergone sufficient working or processing in the customs territory of the Party within the meaning of Article IV of this Annex; and

(c) products obtained in the customs territory of the

Party exclusively from materials that qualify as originating products of the Party pursuant to this Annex.

Article III Wholly Obtained Products

For the purposes of subparagraph (a) of Article II of this Annex, the following shall be considered as wholly obtained in the customs territory of a Party: (a) live animals born and raised in the customs territory

of the Party; (b) animals obtained by hunting, trapping, fishing,

gathering or capturing in the customs territory of the Party;

(c) products obtained from live animals in the customs

territory of the Party;

(d) plants or plant products harvested, picked or gathered in the customs territory of the Party;

(e) minerals and other naturally occurring substances,

which are not included in subparagraphs (a) to (d), extracted or taken in the customs territory of the Party;

(f) products of sea-fishing and other products taken by

vessels of the Party from the sea outside the territorial seas of the Parties;

(g) products produced on board factory ships of the Party,

outside the territorial seas of the Parties, from the products referred to in subparagraph (f);

(h) products taken from the sea-bed or subsoil thereof

outside the territorial sea of the Party, provided that the Party has rights to exploit such sea-bed or subsoil under the provisions of the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982;

(i) articles collected in the customs territory of the

Party which can no longer perform their original purpose in the customs territory of the Party nor are capable of being restored or repaired and which are fit only for disposal or for the recovery of parts or raw materials;

(j) scrap and waste derived from manufacturing or

processing operations or from consumption in the customs territory of the Party and which are fit only for disposal or for the recovery of raw materials;

(k) parts or raw materials recovered in the customs

territory of the Party from articles which can no longer perform their original purpose nor are capable of being restored or repaired; and

(l) products obtained in the customs territory of the Party exclusively from products referred to in subparagraphs (a) to (k).

Article IV Sufficiently Worked or Processed Products

1. For the purposes of subparagraph (b) of Article II of this Annex, a product obtained using non-originating materials shall be considered as an originating product of a Party, if: (a) the value of non-originating materials used in the

production of the product does not exceed 60 per cent of the ex-works price of the product; or

(b) all non-originating materials used in the production

of the product have undergone in the customs territory of the Party, a change in tariff classification at the level of the first four-digit code of the Harmonized System.

2. Notwithstanding paragraph 1, a product of which the tariff classification number of the Harmonized System is listed in Appendix 1 to this Annex shall be considered as an originating product of a Party if it satisfies the product specific rules set out therein. 3. For the purposes of paragraphs 1 and 2, the operations provided for in Article VII of this Annex shall be considered as insufficient. 4. For the purposes of paragraphs 1 and 2, the value of non-originating materials used in the production of the product in the customs territory of a Party: (a) shall be determined in accordance with the Agreement

on Customs Valuation and shall include freight, insurance and, where appropriate, packing and all other costs incurred in transporting the non-originating materials to the importation port in the customs territory of the Party where the producer of the product is located; or

(b) if such value is unknown and cannot be ascertained,

shall be the first ascertainable price paid for the non-originating materials in the customs territory of the Party, but may exclude all costs incurred in that customs territory in transporting the non-originating materials from the warehouse of the supplier of that material to the place where the producer is located such as freight, insurance and packing costs as well as any other known and ascertainable cost incurred in that customs territory.

5. For the purposes of subparagraph 4(a), in determining the value of non-originating materials, the Agreement on Customs Valuation shall apply mutatis mutandis to domestic acquisition of the non-originating materials including domestic transactions. 6. For the purposes of calculating the value of non-originating materials used in the production of a product in determining whether the product qualifies as an originating product of a Party, the value of non-originating materials of the product shall not include the value of non-originating materials used in the production of materials qualified as originating products of the Party which are used in the production of the product. 7. For the purposes of paragraphs 1 and 2, the production carried out at different stages by one or more producers within the customs territory of a Party may be taken into account. 8. For the purposes of this Article, “Harmonized System” is that on which the product specific rules set out in Appendix 1 to this Annex are based.

Article V Accumulation of Origin

1. Notwithstanding Article II of this Annex, an originating product of a Party which is used as a material in the production of a product in the customs territory of the other Party may be considered as an originating product of that other Party. 2. Originating products of a Party which are exported from the customs territory of one Party to the customs territory of the other Party shall retain qualification as originating products if: (a) such originating products are exported in the same

condition as they were when they were imported into the customs territory of the exporting Party; or

(b) such originating products have not undergone in the

customs territory of the exporting Party working or processing beyond the operations referred to in Article VII of this Annex.

Article VI Tolerance

1. Except as otherwise provided for in Appendix 1 to this Annex, a product obtained using non-originating materials that have not undergone the required change in tariff classification shall be considered as an originating product of a Party if: (a) for a product classified under chapters 1 to 24 of

the Harmonized System, the value of all non-originating materials used in its production that have not undergone the required change in tariff classification does not exceed seven per cent of the ex-works price of the product;

(b) for a product classified under chapters 25 to 49 or 64 to 97 of the Harmonized System, the value of all non-originating materials used in its production that have not undergone the required change in tariff classification does not exceed ten per cent of the ex-works price of the product; or

(c) for a product classified under chapters 50 to 63 of

the Harmonized System, the weight of all non-originating materials used in its production that have not undergone the required change in tariff classification does not exceed seven per cent of the total weight of the product; and

provided that the product meets all other applicable conditions for qualifying as an originating product set out in this Annex, including Article VII of this Annex. 2. The value of non-originating materials referred to in paragraph 1 shall, however, be taken into account in calculating the value of non-originating materials used in the production of the product.

Article VII Non-Qualifying Operations

1. The following operations shall be considered as insufficient working or processing to qualify a product as an originating product of a Party, whether or not the requirements of paragraphs 1 and 2 of Article IV of this Annex are satisfied:

(a) preserving operations to ensure that the product remains in good condition during transport and storage, such as drying, freezing, keeping in brine and other similar operations;

(b) changes of packing and breaking-up and assembly of

packages; (c) washing, cleaning and removal of dust, oxide, oil,

paint or other coverings;

(d) simple painting and polishing operations; (e) sharpening, simple grinding or simple cutting; (f) sifting, screening, sorting, classifying, grading or

matching, including the making-up of sets of articles;

(g) simple placing in bottles, cans, flasks, bags, cases

or boxes, simple fixing on cards or boards and all other simple packaging operations;

(h) collection of parts and components classified as a

product pursuant to Rule 2(a) of the General Rules for the Interpretation of the Harmonized System;

(i) affixing or printing marks, labels, logos and other

like distinguishing signs on products or their packaging;

(j) simple mixing of products, whether or not of

different kinds; (k) simple assembly of parts of articles to constitute a

complete article or disassembly of products into parts;

(l) ironing or pressing of textiles; (m) husking, partial or total bleaching, polishing and

glazing of cereals and rice; (n) operations to colour sugar or form sugar lumps; (o) peeling, stoning and shelling of fruits, nuts and

vegetables; (p) slaughter of animals; and (q) a combination of two or more operations referred to

in subparagraphs (a) to (p).

2. For the purposes of paragraph 1, all operations carried out in the customs territory of a Party on the product shall be taken into account together. 3. For the purposes of this Article: (a) an operation is described as “simple” if neither

special skills nor machines, apparatus or equipment especially produced or installed for carrying it out are needed;

(b) “simple mixing” means an operation of mixing which

needs neither special skills nor machines, apparatus or equipment especially produced or installed for carrying it out. However, simple mixing does not include chemical reaction. “Chemical reaction” means a process, including a 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; and

(c) “simple assembly” means an operation of assembling

parts of articles without special skills, machines, apparatus or equipment especially produced or installed for carrying it out. Such operation does not include testing or inspection.

Article VIII Unit of Qualification

1. In applying the provisions of this Annex, the unit of qualification shall be the particular product which is considered as the basic unit when determining classification under the Harmonized System. Accordingly, it follows that: (a) when a product composed of a group or assembly of

articles is classified under a single tariff line, the whole constitutes the unit of qualification; and

(b) when a consignment consists of a number of identical products classified under a single tariff line, each product shall be taken individually into account in determining whether it qualifies as an originating product of a Party.

2. With respect to packaging materials and containers that are used for retail sale of a product: (a) in determining whether all the non-originating

materials used in the production of the product have undergone the applicable change in tariff classification or a specific manufacturing or processing operation set out in Appendix 1 to this Annex, packaging materials and containers for retail sale, which are classified with the product pursuant to Rule 5 of the General Rules for the Interpretation of the Harmonized System, shall be disregarded; and

(b) in calculating the value of non-originating materials

used in the production of the product, packaging materials and containers that are used for retail sale shall be considered as materials of the product.

3. Packing materials and containers for shipment that are used to protect a product during transportation shall be disregarded in determining whether the product qualifies as an originating product of a Party.

Article IX Unassembled or Disassembled Product

1. Where a product satisfies the requirements of the relevant provisions of Articles II to VIII of this Annex and is imported into the customs territory of a Party from the customs territory of the other Party in an unassembled or disassembled form but is classified as an assembled product pursuant to Rule 2(a) of the General Rules for the Interpretation of the Harmonized System, such product shall be considered as an originating product of the other Party.

2. A product assembled in the customs territory of a Party from unassembled or disassembled materials, which were imported into the customs territory of the Party and classified as an assembled product pursuant to Rule 2(a) of the General Rules for the interpretation of the Harmonized System, shall be considered as an originating product of the Party, provided that it would have satisfied the applicable requirements of the relevant provisions of Articles II to VIII of this Annex if each of the non-originating materials among the unassembled or disassembled materials had been imported into the customs territory of the Party separately and not in an unassembled or disassembled form.

Article X Accessories, Spare Parts and Tools

1. In determining whether all the non-originating materials used in the production of a product have undergone the applicable change in tariff classification or a specific manufacturing or processing operation set out in Appendix 1 to this Annex, accessories, spare parts or tools delivered with the product and that form part of its standard accessories, spare parts or tools, shall be disregarded, provided that: (a) the accessories, spare parts or tools are not

invoiced separately from the product, whether or not they are separately described in the invoice; and

(b) the quantities and value of the accessories, spare

parts or tools are customary for the product.

2. In calculating the value of non-originating materials used in the production of a product, accessories, spare parts or tools shall be considered as materials of the product.

Article XI Neutral Elements

In order to determine whether a product qualifies as an originating product of a Party, it shall not be necessary to determine the origin of the following elements used in its production:

(a) fuel and energy; (b) plant and equipment; (c) machines, tools, dies and moulds; and (d) any other materials that are not physically

incorporated or which are not intended to enter into the final composition of the product.

Article XII Accounting Segregation

1. Where identical and interchangeable originating and non-originating products are used as materials in the production of another product, those products shall be physically segregated during storage. 2. For the purposes of this Article, “identical and interchangeable originating and non-originating products” means originating products of a Party and non-originating products used as materials being of the same kind and commercial quality, having the same technical and physical characteristics, and which, once they are incorporated into another product, cannot be distinguished from one another for origin purposes by virtue of any markings or other means. 3. A producer having considerable costs or technical difficulties in keeping separate stocks of identical and interchangeable originating and non-originating products used in the production of a product may use the so-called “accounting segregation” method for managing stocks.

4. The “accounting segregation” method shall be recorded, applied and maintained in accordance with generally accepted accounting principles applicable in the customs territory of the Party in which the product is produced. The method chosen shall: (a) permit a clear distinction to be made between

originating and non-originating products acquired or kept in stock; and

(b) guarantee that no more products receive qualification

as originating products of a Party than would be the case if the identical and interchangeable originating and non-originating products used as materials had been physically segregated.

5. A Party may require that the application of the method for managing stocks as provided for in this Article be subject to prior authorisation.

Section 3

Territorial Requirements

Article XIII Principle of Territoriality

1. Except as provided for in paragraph 1 of Article V of this Annex, the conditions for qualification as an originating product of a Party set out in Section 2 shall be fulfilled in the customs territory of the Party without interruption. 2. Where originating products of a Party exported from the customs territory of a Party to a non-Party return to the customs territory of the Party, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the competent governmental authority of the Party that: (a) the returning products are the same as those

exported; and (b) the returning products have not undergone any

operation other than splitting up of the consignment, and unloading, reloading and any other operation designed to preserve them in good condition while being outside the customs territory of the Party.

Article XIV Consignment Criteria

1. An originating product of a Party shall be deemed to meet the consignment criteria when it is: (a) transported directly from the customs territory of

the exporting Party; or

(b) transported through one or more non-Parties for the purpose of transit or temporary storage in warehouses, provided that it does not undergo operations other than splitting up of the consignment, and unloading, reloading and any other operation designed to preserve it in good condition.

2. Notwithstanding Article II of this Annex, if an originating product of a Party does not meet the consignment criteria referred to in paragraph 1, it shall not be considered as an originating product of the Party.

Section 4

Certification of Origin

Article XV Proof of Origin

For the purposes of this Annex, the following documents shall be considered as proofs of origin: (a) a Certificate of Origin referred to in Article XVI of

this Annex; and

(b) an origin declaration referred to in Article XIX of this Annex.

Article XVI Certificate of Origin

1. A Certificate of Origin shall be issued by the competent governmental authority of the exporting Party on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative. 2. For the purposes of this Article, the competent governmental authority of the exporting Party may designate, under the authorisation given in accordance with the applicable laws and regulations of that Party, other entities or bodies for the issuance of a Certificate of Origin.

3. Each Party shall establish its form for the Certificate of Origin, which shall conform to the specimen provided in Appendix 2 to this Annex. The Certificate of Origin shall be completed in English by the exporter or his authorised representative in accordance with the laws and regulations of the exporting Party.

4. The exporting Party shall ensure that the exporter applying for the issuance of a Certificate of Origin for a product is prepared to submit at any time, at the request of the competent governmental authority of the exporting Party or its designees which issue the Certificate of Origin, all appropriate documents proving that the product qualifies as an originating product of a Party. 5. Where the exporter of a product is not the producer of the product in the customs territory of the exporting Party, the exporter may request a Certificate of Origin in accordance with the laws and regulations of the exporting Party on the basis of: (a) a declaration given by the exporter to the competent

governmental authority of the exporting Party or its designees based on the information provided by the producer of the product;

(b) a declaration voluntarily given by the producer of

the product directly to the competent governmental authority of the exporting Party or its designees at the request of the exporter; or

(c) a declaration given to the exporter by another person,

as provided for in the applicable laws and regulations of the exporting Party.

6. A Certificate of Origin for a product shall be issued by the competent governmental authority of the exporting Party or its designees if the product can be considered as an originating product of a Party. 7. The competent governmental authority of the exporting Party or its designees shall take any steps necessary to verify the qualification of the products as originating products of a Party. They shall also ensure that the form referred to in paragraph 3 is duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

8. The exporting Party shall ensure that the exporter to whom a Certificate of Origin for a product has been issued, or the producer referred to in subparagraph 5(b), notifies in writing the competent governmental authority of the exporting Party or its designees without delay when such exporter or producer knows that the product does not qualify as an originating product of the Party indicated in the Certificate of Origin.

9. The competent governmental authority of the exporting Party or its designees shall, if they receive notification in accordance with paragraph 8 or if they learn, after the issuance of the Certificate of Origin, that the product does not qualify as an originating product of the Party indicated in the Certificate of Origin, cancel the Certificate of Origin, and promptly notify the cancellation to the exporter to whom the Certificate of Origin has been issued and to the customs authority of the importing Party, except where the Certificate of Origin has been returned to the competent governmental authority of the exporting Party or its designees without being used.

Article XVII Certificate of Origin Issued Retrospectively

1. A Certificate of Origin shall be issued by the time of shipment, except as provided for in paragraph 2. 2. In exceptional cases where the Certificate of Origin has not been issued by the time of shipment, the competent governmental authority of the exporting Party or its designees shall, at the request of the exporter, issue a Certificate of Origin retrospectively in accordance with paragraph 6 of Article XVI of this Annex. Such Certificate of Origin shall bear the phrase “ISSUED RETROSPECTIVELY” in field 7.

Article XVIII Issuance of a Duplicate Certificate of Origin

In the event of theft, loss or destruction of an issued Certificate of Origin before the expiration of its validity, the exporter may request the competent governmental authority of the exporting Party or its designees to issue a new Certificate of Origin as a duplicate of the original Certificate of Origin on the basis of the documents in their possession. The Certificate of Origin issued in this way may bear the word “DUPLICATE” in field 7. The date of issuance of the original Certificate of Origin shall be indicated in the new Certificate of Origin. The new Certificate of Origin shall be valid during the term of the validity of the original Certificate of Origin.

Article XIX Origin Declaration

1. An origin declaration referred to in paragraph (b) of Article XV of this Annex may be produced, in accordance with this Article, only by an approved exporter provided for in paragraph 2. 2. The competent governmental authority of a Party may authorise an exporter in the customs territory of that Party to produce an origin declaration as an approved exporter, on condition that: (a) the exporter makes frequent shipments of originating

products of a Party; (b) the exporter fulfils the conditions set out in the

laws and regulations of the exporting Party; and (c) the exporter gives the competent governmental

authority of the exporting Party a written undertaking that he or she accepts full responsibility for any origin declaration which identifies him or her as if it had been signed in manuscript by him or her.

3. The competent governmental authority of the exporting Party shall allocate to the approved exporter an authorisation number which shall appear on the origin declaration. The origin declaration does not have to be signed by the approved exporter. 4. An origin declaration may be produced only if the product concerned can be considered as an originating product of a Party. 5. Where the approved exporter is not the producer of the product in the customs territory of the exporting Party, an origin declaration for the product may be produced by the approved exporter in accordance with the laws and regulations of the exporting Party on the basis of: (a) information provided by the producer of the product

to the approved exporter; (b) a declaration, given by the producer of the product

to the approved exporter, that the product qualifies as an originating product of a Party; or

(c) a declaration given to the approved exporter by

another person, as provided for in the applicable laws and regulations of the exporting Party.

6. An approved exporter shall be prepared to submit at any time, at the request of the competent governmental authority of the exporting Party, all appropriate documents proving that the product for which the origin declaration was produced qualifies as an originating product of the Party indicated in the origin declaration.

7. The text of an origin declaration shall be as provided for in Appendix 3 to this Annex. An origin declaration shall be produced in accordance with the laws and regulations of the exporting Party by an approved exporter by typing, stamping or printing on the invoice, the delivery note or any other commercial document which describes the product concerned in sufficient detail to enable it to be identified. The origin declaration shall be considered to be produced on the date of the issuance of such commercial document. 8. An origin declaration for a product may be produced by the approved exporter at the time of or after the exportation of the product. 9. The competent governmental authority of the exporting Party may verify the proper use of the authorisation as an approved exporter. The competent governmental authority of the exporting Party may withdraw the authorisation at any time. It shall do so in accordance with the laws and regulations of the exporting Party where the approved exporter no longer fulfils the conditions referred to in paragraph 2 or otherwise makes improper use of the authorisation. 10. Each Party shall ensure that the approved exporter, which its competent governmental authority has authorised, who has produced the origin declaration for a product notifies in writing the competent governmental authority without delay when such approved exporter learns that the product does not qualify as an originating product of the Party indicated in the origin declaration. 11. The competent governmental authority of the exporting Party shall, when it receives notification in accordance with paragraph 10, promptly notify the fact to the customs authority of the importing Party.

Article XX Validity of Proof of Origin

1. A proof of origin shall be valid for twelve months from the date on which it is issued or produced, and shall be submitted for single importation within such period to the customs authority of the importing Party. 2. Proofs of origin which are submitted to the customs authority of the importing Party after the final date for submission specified in paragraph 1 may be accepted when failure to observe the time-limit is due to force majeure or other valid causes beyond the control of the exporter or importer.

Article XXI Claim for Preferential Tariff Treatment

1. The importing Party shall grant preferential tariff treatment in accordance with this Agreement to an originating product of the importing Party or the exporting Party, imported from the customs territory of the exporting Party, on the basis of the proof of origin submitted by the importer who claims preferential tariff treatment in accordance with the procedures applicable in the customs territory of the importing Party. 2. Notwithstanding paragraph 1, the importing Party may waive the requirement for a proof of origin in accordance with its laws and regulations. 3. Where an originating product of a Party is imported through one or more non-Parties, the importing Party may require importers who claim preferential tariff treatment for that product to submit: (a) a copy of through bill of lading; or

(b) a certificate or any other information given by the customs authority of such non-Parties or other relevant entities, which evidences that the product has not undergone operations other than splitting up of the consignment, and unloading, reloading and any other operation designed to preserve it in good condition in those non-Parties.

4. The customs authority of the importing Party may deny preferential tariff treatment to a product for which an importer claims preferential tariff treatment where such product is not considered as an originating product of the importing or the exporting Party or where the importer fails to comply with any of the relevant requirements of this Annex.

Article XXII Supporting Documents

The documents referred to in paragraph 4 of Article XVI of this Annex and paragraph 6 of Article XIX of this Annex used for the purposes of proving that the product covered by a proof of origin qualifies as an originating product of a Party may consist of inter alia the following:

(a) direct evidence of the processes carried out by the exporter or producer to obtain the products concerned, contained for example in his or her transaction documents;

(b) documents proving that the materials used in the

production of the product qualify as originating products of a Party, issued or produced in the customs territory of a Party where these documents are used, as provided for in its laws and regulations;

(c) documents proving the working or processing of

materials in the customs territory of a Party, issued or produced in the customs territory of a Party where these documents are used, as provided for in its laws and regulations; or

(d) proof of origin proving that the materials used in the production of the product qualify as originating products of a Party, issued or produced in the customs territory of a Party.

Article XXIII Preservation of Documents and Records

1. The exporter to whom a Certificate of Origin was issued shall keep the documents referred to in paragraph 4 of Article XVI of this Annex for at least three years after the date on which the Certificate of Origin was issued. 2. The approved exporter who has produced an origin declaration shall keep a copy of the commercial document on which the origin declaration was produced as well as the documents referred to in paragraph 6 of Article XIX of this Annex for at least three years after the date on which the origin declaration has been produced. 3. The producer of a product referred to in subparagraph 5(b) of Article XVI of this Annex and the person referred to in subparagraph 5(c) of Article XVI of this Annex shall keep the records relating to the origin of the product for at least three years after the date on which the Certificate of Origin was issued or after the date on which the declaration referred to in subparagraph 5(c) of Article XVI of this Annex was given by the person to the exporter, as specified in the laws and regulations of the exporting Party. 4. The producer of a product referred to in subparagraph 5(b) of Article XIX of this Annex and the person referred to in subparagraph 5(c) of Article XIX of this Annex shall keep the records relating to the origin of the product for at least three years, or a longer period where it is specified in the laws and regulations of the exporting Party, after the date on which the declaration referred to in subparagraphs 5(b) or 5(c) of Article XIX of this Annex was given by the producer or person to the approved exporter, as specified in the laws and regulations of the exporting Party.

5. The competent governmental authority of the exporting Party or its designees which has issued a Certificate of Origin shall keep a record of that Certificate of Origin for at least three years after the date on which the Certificate of Origin was issued.

Section 5

Arrangements for Administrative Cooperation

Article XXIV Notifications

1. Each Party shall provide the other Party with: (a) the form of its Certificate of Origin; (b) the design feature of impressions of stamps used by

the competent governmental authority or its designees for the issuance of Certificates of Origin; and

(c) a sample of impressions provided for in subparagraph

(b).

2. Where the competent governmental authority of the exporting Party designates other entities or bodies to carry out the issuance of Certificate of Origin, the exporting Party shall notify in writing the other Party of its designees. 3. The competent governmental authority of a Party shall provide the other Party with information on the composition of the authorisation number for approved exporters, where established by the Party.

Article XXV Verification of Proofs of Origin

1. In order to ensure the proper application of this Annex, the Parties shall assist each other to carry out verification of the proof of origin and the correctness of the information given therein, in accordance with this Agreement and their respective laws and regulations. 2. Upon request of the customs authority of the importing Party, the competent governmental authority of the exporting Party shall carry out the verifications referred to in paragraph 1.

3. For the purpose of the verification, the customs authority of the importing Party shall return the proof of origin, or a copy thereof, to the competent governmental authority of the exporting Party, as the case may be, giving the reasons for the request for the verification. Any documents and information obtained suggesting that the information given in the proof of origin is incorrect shall be forwarded to the competent governmental authority of the exporting Party in support of such request. 4. For the purpose of the verification, the competent governmental authority of the exporting Party shall take any necessary measures to call for any evidence and to carry out any inspection of the documents or premises of the exporter, or the producer or the person referred to in Articles XVI and XIX of this Annex, and any other inspection considered appropriate. 5. The customs authority of the importing Party may suspend the granting of preferential tariff treatment to the products covered by the proof of origin concerned while awaiting the results of the verification. However, it shall not wait for the verification to be completed before it releases the product to the importer, in accordance with its laws and regulations, unless the product is subject to appropriate administrative measures. 6. The competent governmental authority of the exporting Party shall inform the customs authority of the importing Party of the results of the verification as soon as possible. The results shall indicate clearly whether the proof of origin is authentic and whether the product concerned qualifies as an originating product of the Party indicated in the proof of origin.

7. If there is no reply from the competent governmental authority of the exporting Party within ten months of the date of the request for the verification or within any other time period agreed upon by the Parties, or if the reply does not contain sufficient information for determining the authenticity of the proof of origin concerned or the qualification of the product as an originating product of the Party indicated in the proof of origin, the customs authority of the importing Party shall be entitled to refuse to grant preferential tariff treatment. 8. Upon written request of the importing Party and subject to any conditions set out by the competent governmental authority of the exporting Party, customs officials of the importing Party may be present as observers during the verification conducted by the competent governmental authority of the exporting Party. If the exporting Party refuses such presence of customs officials, the importing Party shall be entitled to consider the product covered by the proof of origin as non-originating.

Article XXVI Confidentiality

1. Each Party shall maintain, in accordance with its laws and regulations, the confidentiality of information provided to it as confidential pursuant to this Annex, and shall protect that information from disclosure. 2. Information obtained by the customs authority of the importing Party pursuant to this Annex: (a) may only be used by such authority for the purposes

of this Annex; and (b) shall not be used by the importing Party in any

criminal proceedings carried out by a court or a judge, unless such information is requested by and provided to the importing Party through the diplomatic channels or other channels established in accordance with the applicable laws and regulations of the exporting Party.

Article XXVII Penalties and Measures against Fraudulent Acts

Each Party shall establish or maintain, in accordance with its laws and regulations, appropriate penalties, sanctions, or other measures against its exporters, and the producers and persons referred to in Articles XVI and XIX of this Annex who have committed fraudulent acts in connection with a proof of origin.

Article XXVIII Operational Procedures

Upon entry into force of this Agreement, the Joint Committee shall adopt Operational Procedures that provide detailed regulations pursuant to which the customs authorities, the competent governmental authorities and other relevant authorities of the Parties shall implement their functions under this Annex.

Article XXIX Miscellaneous

1. Communications between the importing Party and the exporting Party shall be conducted in the English language. 2. For the purposes of determining the origin in accordance with Section 2, the generally accepted accounting principles in the customs territory of the exporting Party shall be applied.

Section 6

Final Provisions

Article XXX

Sub-Committee on Rules of Origin, Customs Procedures and Trade Facilitation

1. For the purposes of the effective implementation and operation of Chapter 3 and this Annex, the Sub-Committee on Rules of Origin, Customs Procedures and Trade Facilitation (hereinafter referred to in this Article as “the Sub-Committee”) is hereby established.

2. The functions of the Sub-Committee shall be: (a) reviewing, monitoring and, as necessary, making

appropriate recommendations to the Joint Committee on:

(i) the implementation and operation of Chapter 3

and this Annex;

(ii) any amendments to Appendices 1 to 3 to this Annex; and

(iii) the Operational Procedures referred to in

Article XXVIII of this Annex;

(b) considering any other matter related to Chapter 3 and this Annex as the Parties may agree;

(c) reporting its findings to the Joint Committee; and

(d) carrying out other tasks assigned by the Joint

Committee.

3. The Sub-Committee shall meet at such time and venue as may be agreed by the Parties.

4. The Sub-Committee shall be composed of representatives of the Parties.

Article XXXI Transitional Provisions for Products in Transit or Storage

The provisions of this Agreement may be applied to products which comply with the provisions of this Annex, and which on the date of entry into force of this Agreement, are either in transit from the customs territory of the exporting Party to the customs territory of the importing Party or in temporary storage in a bonded warehouse under customs control. Such application shall be subject to the submission to the customs authority of the importing Party, within four months of the date of entry into force of this Agreement, of a Certificate of Origin issued retrospectively or an origin declaration and, if required pursuant to Article XXI of this Annex, such other documentation relating to the importation of the product.

Appendix 1 Product Specific Rules

Introductory Notes

1. For the purposes of the product specific rules set out in this Appendix: (a) (i) “VNM” denotes the maximum value, in

percentage of the ex-works price of the product as indicated by the figure immediately after it, of non-originating materials used in the production of the product. For example, “VNM 40%” denotes that the VNM does not exceed 40 per cent of the ex-works price of the product.

(ii) “CC” denotes a change to the chapter, heading or subheading from any other chapter. This means that all non-originating materials used in the production of the product have undergone a change in tariff classification at the two-digit level (i.e. a change in chapter) of the HS;

(iii) “CTH” denotes a change to the chapter, heading or subheading from any other heading. This means that all non-originating materials used in the production of the product have undergone a change in tariff classification at the four-digit level (i.e. a change in heading) of the HS;

(iv) “CTSH” denotes a change to the chapter, heading or subheading from any other subheading. This means that all non-originating materials used in the production of the product have undergone a change in tariff classification at the six-digit level (i.e. a change in subheading) of the HS; and

(v) “WO” means that the product is wholly obtained in the customs territory of a Party as defined in Article III of Annex II;

(b) In determining the origin of a product classified under chapters 61 to 63, materials used in the production of the product which are not classified under chapters 50 to 63 shall be disregarded, whether or not they contain textiles.

2. This Appendix is based on the Harmonized System as amended on 1 January 2007.

Chapter of the HS Tariff classi-fication number

Product specific rules

(Note: Products which satisfy the applicable rules set out in field (3) or (4) below shall be considered as originating products of a Party.)

(1) (2) (3) or (4)

Chapter 1

Live animals

01 CC

Chapter 2

Meat and edible meat offal

02 CC except from chapter 1.

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

03 CC

Chapter 4

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

04 CC

Chapter 5

Products of animal origin, not elsewhere specified or included

05 CC

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

06

except for:

06.02

CC

CC and VNM 50%

Chapter 7

Edible vegetables and certain roots and tubers

07 CC

Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons

08 CC

Chapter 9

Coffee, tea, maté and spices

09

except for:

0901.21 - 0901.90

CC

CTSH

Chapter 10

Cereals

10 CC

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

11

except for:

11.05

CC except from chapter 10.


11.06 CC except from heading 07.08, 07.10, 07.13, or 07.14 or chapter 8.

1108.13 - 1108.14


1108.19 - 1108.20

CC except from chapter 7 or 10.

Chapter 12

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

12 CC

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

13 CC

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

14 CC

Chapter 15

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

15.01-15.02

15.03

15.04-15.06

CC

CTH

CC

15.07 -15.08


15.09 - 15.10


1511.10 -1515.19


1515.21 -1515.29


1515.30 - 1515.90


1516.10 CC except from chapter 2 or 5.

1516.20 CC except from chapter 7, 8 or 12.

1517.10 CC except from chapter 2, 4, 5 or 12.

1517.90 - 1520.00

CC except from chapter 2, 4, 5, 7, 8 or 12.

1521.10 CC except from chapter 7, 8 or 12.

1521.90 - 1522.00

CC except from chapter 2, 4, 5 or 12.

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

16.01 - 16.02

16.03

CC except from chapter 1, 2 or 5.

CC except from chapter 2, 3 or 5.

1604.11 - 1604.20


1604.30 CC and VNM 50%

16.05 CC except from chapter 3.

Chapter 17

Sugars and sugar confectionery

17.01

1702.11 - 1702.19

1702.20



CC

1702.30 - 1702.90



1704.10 CTH and the maximum value of the non-originating materials classified under chapter 17 used in the production is 30% of the ex-works price of the product.

1704.90 CTH and the maximum value of the non-originating materials classified under chapters 4 and 17 used in the production is 45% of the ex-works price of the product.

Chapter 18

Cocoa and cocoa preparations

18

except for:

CTH

18.01 CC

18.06 CTH and the maximum value of the non-originating materials classified under chapters 4 and 17 used in the production is 45% of the ex-works price of the product.

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products


19.02 CC except from chapter 10 (except for durum wheat) or chapter 11 (except for products produced from durum wheat).

19.03 CC except from chapter 10 (except for heading 10.01) or chapter 11 (except for heading 11.01).

1904.10 - 1905.40

CTH and VNM 40%

1905.90 CC except from heading 11.05.

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

20

except for:

2002.10

CC and VNM 60%




2008.20 - 2008.92


2009.11 - 2009.12



2009.71 - 2009.79


Chapter 21

Miscellaneous edible preparations

21

except for:

CC



21.06 CC and VNM 45%

Chapter 22

Beverages, spirits and vinegar

22.01

22.02

CC

CTH and VNM 55%

22.03 CTH

22.04 - 22.06


22.07 CC

2208.20 - 2208.30

CTH except from heading 22.07.

VNM 60%

2208.40 - 2208.60


2208.70 CTH except from heading 22.07.

VNM 60%

2208.90

- Sake compound and cooking sake (Mirin)

CTH and VNM 60%

- Bever-ages with a basis of fruits and fruit juices, of an alcoholic strength by volume of less than one per cent


- other CTH except from heading 22.07.

22.09 CTH

Chapter 23

Residues and waste from the food industries; prepared animal fodder

23

except for:

2301.10

CTH

CTH except from chapter 2 or 5.

2301.20 CTH except from chapter 3.

23.09 CTH and VNM 60%

Chapter 24

Tobacco and manufactured tobacco substitutes

24

except for:

2401.10 - 2401.20

CTH

CC

2401.30 CTSH

Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement

25.01 CC

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

2804.61 - 2804.69

2844.10

2844.20 - 2844.50

CTSH

CC

CTSH

VNM 60%

Chapter 29

Organic chemicals

29

except for:

CTSH VNM 60%



2918.14 - 2918.15



Chapter 30

Pharmaceutical products

3006.92 WO

Chapter 31

Fertilisers

31 CTSH VNM 60%

Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

32.04 CTH Note: In applying this rule, a change in tariff classification at the four-digit level of the HS is not required for non-originating materials classified under heading 32.04 used in the production, provided that the total value of those non-originating materials does not exceed 20% of the ex-works price of the product.

VNM 60%

Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster

34.02 CTH Note: In applying this rule, a change in tariff classification at the four-digit level of the HS is not required for non-originating materials classified under heading 34.02 used in the production, provided that the total value of those non-originating materials does not exceed 20% of the ex-works price of the product.

VNM 60%

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

35.01

3502.11 - 3502.19

CC


3502.20 - 35.04

CTH


Chapter 38

Miscellaneous chemical products

38.01

3805.90

CTSH

CTSH

VNM 60%

VNM 60%

38.06 CTSH VNM 60%

3809.10 CTH except from chapter 11 or 35.


Chapter 39

Plastics and articles thereof

39.01 - 39.13

CTSH VNM 60%

Chapter 40

Rubber and articles thereof

40.12 CTSH VNM 60%

Chapter 41

Raw hides and skins (other than furskins) and leather

41 CC

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

42 CC

Chapter 43

Furskins and artificial fur; manufactures thereof

43 CC

Chapter 44

Wood and articles of wood; wood charcoal

44.12 CTH except from heading 44.07 or 44.08.

VNM 60%

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

46

except for:

4601.29

CTH




Chapter 50

Silk

50 CTH

except for:



Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

51

except for:

51.04

CTH

CC

51.06 - 51.10

CTH outside headings 51.06 - 51.10.

51.11 - 51.13


Chapter 52

Cotton

52

except for:

CTH

52.04 - 52.07


52.08 - 52.12


Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

53

except for:

53.03

CTH

CC

53.05 CC

53.06 - 53.08


53.09 - 53.11


Chapter 54

Man-made filaments; strip and the like of man-made textile materials

54

except for:

CC

54.07 - 54.08


Chapter 55

Man-made staple fibres

55

except for:

CC

55.08 - 55.11


55.12 - 55.16


Chapter 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

56 CC

Chapter 57

Carpets and other textile floor coverings

57 CC

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

58 CC

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

59

except for:

59.01

59.03 - 59.09

CC

CC except from heading 50.07, 51.11 - 51.13, 52.08 - 52.12, 53.09 - 53.11, 54.07 - 54.08 or 55.12 - 55.16.


59.11 CC except from heading 50.07, 51.11 - 51.13, 52.08 - 52.12, 53.09 - 53.11, 54.07 - 54.08 or 55.12 - 55.16.

Chapter 60

Knitted or crocheted fabrics

60 CC

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

61 CC except from chapter 60, provided that the product is both cut or knit to shape, and sewn or otherwise assembled in the customs territory of a Party.

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

62 CC except from heading 50.07, 51.11 - 51.13, 52.08 - 52.12, 53.07 - 53.11, 54.07 - 54.08, 55.12 - 55.16, 58.01 - 58.02, 59.03 or 59.06 - 59.07, provided that the product is both cut, and sewn or otherwise assembled in the customs territory of a Party.

Chapter 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

63 CC except from heading 50.07, 51.11 - 51.13, 52.08 - 52.12, 53.09 - 53.11, 54.07 - 54.08, 55.12 - 55.16 or chapter 60, provided that the product is both cut or knit to shape, and sewn or otherwise assembled in the customs territory of a Party.

except for:

63.09 - 63.10

WO

Chapter 64

Footwear, gaiters and the like; parts of such articles

64 CC

Chapter 65

Headgear and parts thereof

65

except for:

CTH

65.01 - 65.02

CC

Chapter 70

Glass and glassware

7018.10

7018.90

CC

CC

Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

71.06 CTH except from heading 71.08 or 71.10; or Non-originating materials classified under heading 71.06, 71.08 or 71.10 are used in the production and each of such non-originating materials undergoes either or both of the following operations; (1) electro-lytic, thermal or chemical separation; (2) alloying or fusion with each other or with a base metals.

VNM 60%

71.08 CTH except from heading 71.06 or 71.10; or

Non-originating materials classified under heading 71.06, 71.08 or 71.10 used in the production and each of such non-originating materials undergoes either or both of the following operations; (1) electro-lytic, thermal or chemical separation; (2) alloying or fusion with each other or with a base metals.

VNM 60%

71.10 CTH except from heading 71.06 or 71.08; or

Non-originating materials classified under heading 71.06, 71.08 or 71.10 are used in the production and each of the non-originating materials undergoes either or both of the following operations; (1) electro-lytic, thermal or chemical separation; (2) alloying or fusion with each other or with base metals.

VNM 60%

71.13 CTH except from heading 71.14 - 71.18.

VNM 60%

71.14 CTH except from heading 71.13, or 71.15 - 71.18.

VNM 60%

71.15 CTH except from heading 71.13 - 71.14 or 71.16 - 71.18.

VNM 60%

71.16 CTH except from heading 71.13 - 71.15 or 71.17 - 71.18 or subheading 7101.22, 7102.39, 7103.91- 7103.99 or 7104.90.

VNM 60%

Chapter 72

Iron and steel

7210.70

7219.31 - 7219.90

CTSH

CTSH

VNM 60%

VNM 60%

7225.50 - 7225.99

CTSH VNM 60%

7226.92 - 7226.99

CTSH VNM 60%

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

8523.51 - 8523.59 8541.10 – 8541.60


CTH; or Diffusion process Note: For the purposes of rules for products classified under subheadings 8541.10 -8541.60 or 8542.31 - 8542.39, “diffusion process” means a process, in which semi-conductor is formed on a substrate by the selective introduction of an appropriate dopant.

VNM 60%

VNM 60%

8542.31 – 8542.39

CTH; or

Diffusion process

VNM 60%

8543.70 - 8543.90


VNM 60%

Chapter 91

Clocks and watches and parts thereof

91

except for:

9113.90

CTH

CC

VNM 40%

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

9401.90

9404.21 - 9404.29

9404.90

- Quilts and eiderdowns

- Others

CC

CC


CTH

Chapter 96

Miscellaneous manufactured articles

96.01

96.05

CC

CC

Appendix 2 Specimen of Certificate of Origin

1. Exporter (Name, full address, country) N°

2. Certificate used in preferential trade between ………........................................................................................

3. Consignee (Name, full address, country) (Optional)

and …………………………………………………………………………. (insert appropriate countries, group of countries or territories)

4. Country, in which the goods are considered as originating

5. Country of destination

6. Transport details (Optional)

7. Remarks

(Note1) If goods are not packed, indicate number of articles or state “in bulk” as appropriate.

8. Item number; marks and numbers; number and kind of packages (Note1); description of goods

9. Gross weight (kg) or other measure (l,m³,etc.)

10. Invoices (Optional)

(Note 2) Complete only where the regulations of the exporting country require.

11. ENDORSEMENT Declaration certified Export document (Note 2) Form .......................................No. ............ From ............................................ Office ........................................... Issuing country............................. .............................................

Date.............................................

............................................. (Signature)

Stamp

12. DECLARATION BY THE EXPORTER I, the undersigned, declare that the goods

described above meet the conditions required for the issue of this certificate.

Place and date: ..................………………... ………………………………………………….. (Signature)

Appendix 3

Text of Origin Declaration

"The exporter of the products covered by this document (Authorisation No ... (Note 1)) declares that, except where otherwise clearly indicated, these products are of ... (Note 2) preferential origin." Note 1: The authorisation number of the approved exporter shall be entered in this space. Note 2: The origin of the products to be indicated.

Annex III Referred to in Chapter 6

Lists of Reservations

Appendices 1 and 2 to this Annex are Lists of Reservations of Japan and Switzerland, respectively, referred to in Article 57.

Appendix 1 Lists of Reservations of Japan

Section 1

Existing Measures 1. This list sets out, pursuant to Article 57, the reservations taken by Japan with respect to existing measures that do not conform with obligations imposed by: (a) Article 45 (b) Article 46 (c) Article 47 2. Each reservation in this list sets out the following elements: (a) “Sector” refers to the general sector in which

the reservation is taken; (b) “Sub-Sector” refers to the specific sector in

which the reservation is taken; (c) “Industry Classification” refers, where

applicable, and only for transparency purposes, to the activity covered by the reservation according to domestic or international industry classification codes;

(d) “Type of Reservation” specifies the obligations

referred to in paragraph 1 for which the reservation is taken;

(e) “Level of Government” indicates the level of

government maintaining the measure for which the reservation is taken;

(f) “Measures” identifies the existing laws,

regulations or other measures for which the reservation is taken. A measure cited in the “Measures” element:

(i) means the measure as amended, continued or

renewed as of the date of entry into force of this Agreement; and

(ii) includes any subordinate measure adopted or

maintained under the authority of and consistent with the measure; and

(g) “Description” sets out, with regard to the obligations referred to in paragraph 1, the non-conforming aspects of the existing measures for which the reservation is taken.

3. In the interpretation of a reservation, all elements of the reservation shall be considered. A reservation shall be interpreted in the light of the relevant provisions of Chapter 6 against which the reservation is taken, and the “Measures” element shall prevail over all other elements. 4. With respect to Financial Services: (a) For prudential reasons within the context of

paragraph 1 of Article VI of Annex VI, Japan shall not be prevented from taking measures such as non-discriminatory limitations on juridical forms of a commercial presence. For the same reasons, Japan shall not be prevented from applying non-discriminatory limitations concerning admission to the market of new financial services which shall be consistent with regulatory framework aimed at achieving such prudential objectives. In this context, securities firms are allowed to deal in securities defined in the relevant laws of Japan, and banks are not allowed to deal in those securities unless allowed in accordance with those laws.

(b) Services supplied in the Area of Switzerland to

the service consumer in Japan without any active marketing from the service supplier are considered as services supplied under subparagraph (t)(ii) of Article 44.

5. With respect to air transport services, measures affecting traffic rights or measures affecting services directly related to the exercise of traffic rights are not listed in this list, as these are excluded from the scope of Chapter 6 pursuant to paragraph 2 of Article 43. 6. Laws and regulations with regard to spectrum availability affecting obligations under Article 46 are not included in this list, taking into account the Attachment 6 of Guidelines for the Scheduling of Specific Commitments (WTO Document S/L/92, dated 28 March 2001).

7. For the purposes of this Appendix, “JSIC” means Japan Standard Industrial Classification set out by the Statistics Bureau, Ministry of Internal Affairs and Communications, and revised on 6 November 2007.

1

Sector: Sub-Sector: Industry Classification: Type of Reservation: Level of Government: Measures: Description:

Agriculture, Forestry and Fisheries, and Related Services (except fisheries within the territorial sea, internal waters, exclusive economic zone and continental shelf provided for in the reservation No.16 in Section 2) JSIC 01 Agriculture JSIC 02 Forestry JSIC 03 Fisheries, except aquaculture JSIC 04 Aquaculture JSIC 6324 Agricultural

cooperatives JSIC 6325 Fishery and fishery

processing cooperatives JSIC 871 Agriculture, forestry

and fisheries cooperative associations, n.e.c.

National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in agriculture, forestry and fisheries and related services (except fisheries within the territorial sea, internal waters, exclusive economic zone and continental shelf provided for in the reservation No.16 in Section

2) in the Area of Japan.

2


Automobile Maintenance Business Motor Vehicle Disassembling Repair Business JSIC 89 Automobile maintenance

services Market Access (Article 46) Central Government Road Vehicle Law (Law No. 185 of 1951), Chapter 6 A person who intends to conduct motor vehicle disassembling repair businesses is required to establish a workplace in Japan and to obtain an approval of the Director-General of the District Transport Bureau having jurisdiction over the district where the workplace is located.

3


Business Services JSIC 9111 Employment services JSIC 9121 Worker dispatching

services Market Access (Article 46) Central Government Employment Security Law (Law No. 141 of 1947), Chapters 3 and 3-3 Law Concerning Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (Law No. 88 of 1985), Chapter 2 Port Labor Law (Law No. 40 of 1988), Chapter 4 Mariner’s Employment Security Law (Law No. 130 of 1948), Chapter 3 Law Concerning the Improvement of Employment of Construction Workers (Law No. 33 of 1976), Chapters 5 and 6 A person who intends to supply the following services for enterprises in Japan is required to have an establishment in Japan and to obtain permission from, or to submit notification to, the competent authority, as applicable: (a) private job placement services

including fee-charging job placement services for construction workers; or

(b) worker dispatching services

including stevedore dispatching services, mariner dispatching services and work opportunities

securing services for construction workers.

Labour supply services may be supplied only by a labour union which has obtained permission from the competent authority pursuant to Employment Security Law.

4


Collection Agency Services JSIC 6619 Miscellaneous financial

auxiliaries

JSIC 7299 Professional services, n.e.c.

Market Access (Article 46) Central Government Special Measures Law Concerning Credit Management and Collection Business (Law No. 126 of 1998), Articles 3 and 4 Lawyers Law (Law No. 205 of 1949), Articles 72 and 73 A person who intends to supply collection agency services which constitute the practice of law in respect of legal cases is required to be qualified as an attorney at law under the laws and regulations of Japan (“Bengoshi”), a legal professional corporation under the laws and regulations of Japan (“Bengoshi-hojin”) or an enterprise established under the Special Measures Law Concerning Credit Management and Collection Business, and to establish an office in Japan. No person may take over and recover other person’s credits as business except an enterprise established under the Special Measures Law Concerning Credit Management and Collection Business that handles credits pursuant to provisions of that Law.

5


Construction JSIC 06 Construction work, general,

including public and private construction work

JSIC 07 Construction work by

specialist contractor, except equipment installation work

JSIC 08 Equipment installation work Market Access (Article 46) Central Government Construction Business Law (Law No. 100 of 1949), Chapter 2 Law Concerning Recycling of Construction Materials (Law No. 104 of 2000), Chapter 5 1. A person who intends to conduct construction business is required to establish a place of business in Japan and to obtain permission from the Minister of Land, Infrastructure, Transport and Tourism or from the prefectural governor having jurisdiction over the district where the place of business is located. 2. A person who intends to conduct demolition work business is required to establish a place of business in Japan and to be registered with the prefectural governor having jurisdiction over the district where the place of business is located.

6


Distribution Services Wholesale Trade Services, Retailing Services, Commission Agents' Services, Related to Alcoholic Beverages JSIC 5222 Liquors JSIC 5851 Liquor stores Market Access (Article 46) Central Government Liquor Tax Law (Law No. 6 of 1953), Articles 9, 10 and 11 The number of licences conferred to service suppliers in this sub-sector may be limited.

7


Distribution Services Wholesale Trade Services Supplied at Public Wholesale Market JSIC 521 Agricultural, animal and

poultry farm and aquatic products

Market Access (Article 46) Central Government Wholesale Market Law (Law No.35 of 1971), Articles 15, 17 and 33 The number of licences conferred to wholesale trade service suppliers at public wholesale markets may be limited.

8


Education, Learning Support Higher Educational Services JSIC 816 Institution of higher

education Market Access (Article 46) Central Government Fundamental Law of Education (Law No. 120 of 2006), Article 6 School Education Law (Law No. 26 of 1947), Article 2 Private School Law (Law No. 270 of 1949), Article 3 Higher educational services supplied as formal education in Japan must be supplied by formal education institutions. Formal education institutions must be established by school juridical persons. “Formal education institutions” means elementary schools, lower secondary schools, secondary schools, upper secondary schools, universities, junior colleges, colleges of technology, special support schools and kindergartens. “School juridical person” means a non-profit juridical person established for the purposes of supplying educational services under the law of Japan.

9

Sector: Sub-Sector: Industry Classification: Type of Obligation: Level of Government: Measures: Description:

Financial Services Banking and Other Financial Services (excluding Insurance and Insurance-Related Services) JSIC 622 Banks, except central bank JSIC 631 Financial institutions for

small-businesses National Treatment (Article 47) Central Government Deposit Insurance Law (Law No. 34 of 1971), Article 2 The deposit insurance system does not cover deposits taken by branches of foreign banks.

10


Financial Services Insurance and Insurance-Related Services JSIC 672 Non-life insurance

institutions JSIC 6742 Non-life insurance agents

and brokers Market Access (Article 46) Central Government Insurance Business Law (Law No. 105 of 1995), Articles 185,186,275, 276, 277, 286 and 287 Cabinet Order for Enforcement of Insurance Business Law (Cabinet Order No. 425 of 1995), Articles 19 and 39-2 Ministerial Ordinance for Enforcement of Insurance Business Law (Ministerial Ordinance of the Ministry of Finance No.5 of 1996), Articles 116 and 212-6 Commercial presence is in principle required for insurance contracts on the following items and any liability arising therefrom:

(a) goods being transported within Japan; and

(b) ships of Japanese registration which are not used for international maritime transport.

11


Heat Supply JSIC 3511 Heat supply National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in the heat supply industry in Japan.

12


Information and Communications Telecommunications JSIC 3700 Head offices primarily

engaged in managerial operations

JSIC 3711 Regional telecommunications,

except wire broadcast telephones

JSIC 3731 Services incidental

to telecommunications Market Access(Article 46) National Treatment (Article 47) Central Government Law Concerning Nippon Telegraph and Telephone Corporation (Law No. 85 of 1984), Articles 6 and 10 1. Nippon Telegraph and Telephone Corporation may not enter the name and address in its register of shareholders if the aggregate of the ratio of the voting rights directly and/or indirectly held by the persons set forth in subparagraphs (a) to (c) below reaches or exceeds one third: (a) a natural person who does not

have Japanese nationality; (b) a foreign government or its

representative; and (c) a foreign legal person or

a foreign entity. 2. Any natural person who does not have Japanese nationality may not assume the office of director or auditor of Nippon Telegraph and Telephone Corporation, Nippon Telegraph and Telephone East

Corporation and Nippon Telegraph and Telephone West Corporation.

13


Information and Communications Telecommunications and Internet Based Services JSIC 3711 Regional telecommunications,


JSIC 3712 Long-distance

telecommunications JSIC 3719 Miscellaneous fixed

telecommunications JSIC 3721 Mobile telecommunications JSIC 401 Internet based services Note: The activities covered by the

reservation under JSIC 3711, 3712, 3719, 3721 or 401 are limited to the activities which are subject to the registration obligation under Article 9 of the Telecommunications Business Law (Law No. 86 of 1984).

National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment(Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in telecommunications business and Internet based services in Japan.

14


Manufacturing Shipbuilding and Repairing, and Marine Engines JSIC 3131 Shipbuilding and repairing Market Access (Article 46) Central Government Shipbuilding Law (Law No. 129 of 1950), Articles 2, 3 and 3-2 A person who intends to establish or extend docks, which can be used to manufacture or repair vessels beyond a fixed scale, is required to obtain permission from the Minister of Land, Infrastructure, Transport and Tourism. The issuance of a licence is subject to the requirements of an economic needs test.

15


Manufacturing Services Incidental to Drugs and Medicines Manufacturing JSIC 1653 Biological preparations National Treatment (Article 47) Central Government

Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in biological preparations manufacturing industry in Japan. For greater certainty, “biological preparations manufacturing industry” deals with economic activities in establishment which mainly produces vaccine, serum, toxoid, antitoxin and some preparations similar to the aforementioned products or blood products.

16

Sector: Sub-Sector: Industry Classification:

Manufacturing Services Incidental to Manufacturing (Production Services on a Fee or Contract Basis Relating to Leather and Leather Products Manufacturing) JSIC 1189 Textile apparel and

accessories, n.e.c. JSIC 1694 Gelatine and adhesives JSIC 192 Rubber and plastic footwear

and its findings JSIC 2011 Leather tanning and

finishing JSIC 2021 Mechanical leather

products, except gloves and mittens

JSIC 2031 Cut stock and findings for

boots and shoes JSIC 2041 Leather footwear JSIC 2051 Leather gloves and mittens JSIC 2061 Baggage JSIC 207 Handbags and small leather

cases JSIC 2081 Fur skins JSIC 2099 Miscellaneous leather

products JSIC 3253 Sporting and athletic goods Note 1: The activities covered by the

reservation under JSIC 1189 or 3253 are limited to the activities related to leather and leather products manufacturing.

Note 2: The activities covered by the

reservation under JSIC 1694 are limited to the activities related to animal glue

Type of Reservation: Level of Government: Measures: Description:

(nikawa) and gelatine manufacturing.

National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in production services on a fee or contract basis relating to leather and leather products manufacturing business in Japan.

17


Matters Related to the Nationality of a Ship Market Access (Article 46) National Treatment (Article 47) Central Government Ship Law (Law No. 46 of 1899), Article 1 Nationality requirement applies to the supply of international maritime transport services (including services of passenger transportation and freight transportation) through establishment of a registered company operating a fleet flying the flag of Japan. “Nationality requirement” means that the ship must be owned by a Japanese national, or a company established under the law of Japan, of which all the representatives and not less than two-thirds of the executives administering the affairs are Japanese nationals.

18


Measuring Services JSIC 7441 Commodity inspection services

JSIC 745 Surveyor certification Market Access (Article 46) Central Government Measurement Law (Law No. 51 of 1992), Chapters 3, 5, 6 and 8 Regulations on Measurement Law (Ministerial Ordinance of the Ministry of International Trade and Industry No. 69 of 1993) Ministerial Ordinance for Designated Inspection Body, Designated Verification Body, Designated Measurement Certification Inspection Body and Specified Measurement Certification Accreditation Body (Ministerial Ordinance of the Ministry of International Trade and Industry No. 72 of 1993) 1. A person who intends to supply services of conducting the periodic inspection of specified measuring instruments is required to establish a legal person in Japan and to be designated by the prefectural governor having jurisdiction over the district where the person intends to conduct such inspection, or by the mayor of a designated city or the chief of a designated ward or village in case the place where the person intends to conduct such inspection is located within the district of such designated city, ward or village. 2. A person who intends to supply services of conducting the verification of specified measuring

instruments is required to establish a legal person in Japan and to be designated by the Minister of Economy, Trade and Industry. 3. A person who intends to conduct measurement certification business, including specified measurement certification business, is required to have an establishment in Japan and to be registered with the prefectural governor having jurisdiction over the district where the establishment is located. 4. A person who intends to supply services of conducting the inspection of specified measuring instruments used for the measurement certification is required to establish a legal person in Japan and to be designated by the prefectural governor having jurisdiction over the district where the person intends to conduct such inspection. 5. A person who intends to supply services of conducting the accreditation for a person engaged in specified measurement certification business is required to establish a legal person in Japan and to be designated by the Minister of Economy, Trade and Industry. 6. A person who intends to supply services of conducting the calibration of measuring instruments is required to establish a legal person in Japan and to be designated by the Minister of Economy, Trade and Industry.

19

Sector: Sub-Sector: Industry Classification: Type of reservation: Level of Government: Measures: Description:

Medical, Health Care and Welfare JSIC 8599 Miscellaneous social

insurance, social welfare and care services

Market Access (Article 46) Central Government Law Concerning Collection of Labour Insurance Premium (Law No. 84 of 1969), Chapter 4 Enforcement Regulations for the Law Concerning Collection of Labour Insurance Premium (Ministerial Ordinance of the Ministry of Labour No. 8 of 1972) Only an association of business proprietors or a federation of such associations approved by the Minister of Health, Labour and Welfare under the laws and regulations of Japan may conduct labour insurance businesses entrusted by business proprietors. An association which intends to conduct such labour insurance businesses under the laws and regulations of Japan is required to establish an office in Japan and to obtain the approval of the Minister of Health, Labour and Welfare.

20


Mining Services Incidental to Mining JSIC 05 Mining and quarrying of stone

and gravel Market Access (Article 46) National Treatment (Article 47) Central Government Mining Law (Law No. 289 of 1950), Chapters 2 and 3 Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 and 30 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Articles 3 and 5 Only a Japanese national or a juridical person established under the law of Japan may have mining rights or mining lease rights. The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in services incidental to mining business in Japan.

21


Oil Industry Storage and Warehouse Services Relating to Petroleum and Petroleum Products Distribution Services Related to Petroleum and Petroleum Products JSIC 4711 Ordinary warehousing JSIC 4721 Refrigerated warehousing JSIC 5331 Petroleum JSIC 6051 Petrol stations

(gasoline service stations) JSIC 6052 Fuel stores, except

gasoline service stations JSIC 9299 Miscellaneous business

services, n.e.c. Note 1: The activities covered by the

reservation under JSIC 4711, 4721 or 6052 are limited to the activities related to oil industry.


reservation under JSIC 9299 are limited to the activities related to liquefied petroleum gas industry.

National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in oil

industry in Japan. All organic chemicals such as ethylene, ethylene glycol and polycarbonates are outside the scope of the oil industry.

22


Professional Services JSIC 7211 Lawyers’ offices Market Access (Article 46) Central Government Lawyers Law (Law No. 205 of 1949), Chapters 3, 4, 4-2, 5 and 9 A natural person who intends to supply legal services is required to be qualified as an attorney at law under the laws and regulations of Japan (“Bengoshi”) and to establish an office within the district of the local bar association to which the natural person belongs. An enterprise which intends to supply legal services is required to establish a law firm under the laws and regulations of Japan (“Bengoshi- Hojin”).

23


Professional Services JSIC 7211 Lawyers’ offices Market Access (Article 46) Central Government Law on Special Measures Concerning the Handling of the Legal Business by Foreign Legal Consultant (Law No. 66 of 1986), Chapters 2 and 4 A natural person who intends to supply foreign legal consultant services is required to be qualified as a foreign legal consultant under the laws and regulations of Japan (“Gaikoku-Ho-Jimu-Bengoshi”) and to establish an office within the district of the local bar association to which the natural person belongs. A foreign legal consultant under the laws and regulations of Japan is required to stay in Japan for not less than 180 days per year.

24


Professional Services JSIC 7212 Patent attorneys’ offices Market Access (Article 46) Central Government Patent Attorney Law (Law No. 49 of 2000), Chapters 3, 6 and 8 A natural person who intends to supply patent attorney services is required to be qualified as a patent attorney under the laws and regulations of Japan (“Benrishi”). An enterprise which intends to supply patent attorney services is required to establish a patent business corporation under the laws and regulations of Japan (“Tokkyo-Gyoumu- Hojin”).

25


Professional Services JSIC 7221 Notaries public’s and

judicial scriveners’ offices

Market Access (Article 46) National Treatment (Article 47) Central Government Notary Law (Law No. 53 of 1908), Chapters 2 and 3 Only a Japanese national may be appointed as a notary in Japan. The notary is required to establish an office in the place designated by the Minister of Justice.

26


Professional Services JSIC 7221 Notaries public’s and

judicial scriveners’ offices

Market Access (Article 46) Central Government Judicial Scrivener Law (Law No. 197 of 1950), Chapters 3, 4, 5, 7 and 10 A natural person who intends to supply judicial scrivener services is required to be qualified as a judicial scrivener under the laws and regulations of Japan (“Shiho- Shoshi”) and to establish an office within the district of the judicial scrivener association to which the natural person belongs. An enterprise which intends to supply judicial scrivener services is required to establish a judicial scrivener corporation under the laws and regulations of Japan (“Shiho- Shoshi-Hojin”).

27


Professional Services JSIC 7241 Certified public

accountants’ offices Market Access (Article 46) Central Government Certified Public Accountant Law (Law No. 103 of 1948), Chapters 3, 5-2 and 7 A natural person who intends to supply certified public accountants services is required to be qualified as a certified public accountant under the laws and regulations of Japan (“Koninkaikeishi”). An enterprise which intends to supply certified public accountants services is required to establish an audit corporation under the laws and regulations of Japan(“Kansa-Hojin”).

28


Professional Services JSIC 7242 Auditors’ offices Market Access (Article 46) Central Government Certified Public Tax Accountant Law (Law No. 237 of 1951), Chapters 3, 4, 5-2, 6 and 7 Enforcement Regulation on Certified Public Tax Accountant Law (Ministerial Ordinance of the Ministry of Finance No. 55 of 1951) A natural person who intends to supply certified public tax accountant services is required to be qualified as a certified public tax accountant under the laws and regulations of Japan (“Zeirishi”) and to establish an office within the district of certified public tax accountant association to which the natural person belongs. An enterprise which intends to supply certified public tax accountant services is required to establish a certified public tax accountant corporation under the laws and regulations of Japan (“Zeirishi- Hojin”).

29


Professional Services JSIC 7231 Administrative

scriveners’ offices JSIC 7294 Certified real estate

appraisers JSIC 7299 Professional services,

n.e.c. JSIC 7421 Architectural design

services Market Access (Article 46) Central Government Architect and/or Building Engineer Law (Law No. 202 of 1950), Chapters 1, 2 and 6 An architect and/or building engineer, qualified as such under the laws and regulations of Japan (“Kenchikushi”), or a person employing such an architect and/or building engineer, who intends to conduct business of design, superintendence of construction work, administrative work related to construction work contracts, supervision of building construction work, survey and evaluation of buildings, and representation in procedure under the laws and regulations concerning construction, upon request from others for remuneration, is required to establish an office in Japan.

30


Professional Services JSIC 7251 Certified social

insurance and labour consultants’ offices

Market Access (Article 46) Central Government Certified Social Insurance and Labour Consultant Law (Law No. 89 of 1968), Chapters 2-2, 4-2, 4-3 and 5 A natural person who intends to supply social insurance and labour consultant services is required to be qualified as a certified social insurance and labour consultant under the laws and regulations of Japan (“Shakai-Hoken-Romushi”) and to establish an office in Japan. An enterprise which intends to supply social insurance and labour consultant services is required to establish a certified social insurance and labour consultant corporation under the laws and regulations of Japan (“Shakai- Hoken-Romushi-Hojin”).

31


Professional Services JSIC 7231 Administrative scriveners’

offices Market Access (Article 46) Central Government Administrative Scrivener Law (Law No. 4 of 1951), Chapters 3, 4, 5 and 8 A natural person who intends to supply administrative scrivener services is required to be qualified as an administrative scrivener under the laws and regulations of Japan (“Gyousei-Shoshi”) and to establish an office within the district of the administrative scrivener association to which the natural person belongs. An enterprise which intends to supply administrative scrivener services is required to establish an administrative scrivener corporation under the laws and regulations of Japan(“Gyousei-Shoshi-Hojin”).

32


Professional Services JSIC 7299 Professional services,

n.e.c. Market Access (Article 46) Central Government Maritime Procedure Agents Law (Law No. 32 of 1951), Article 17 Maritime procedure agent services must be supplied by a natural person who is qualified as a maritime procedure agent under the laws and regulations of Japan (“Kaijidairishi”).

33


Professional Services JSIC 7222 Land and house surveyors’

offices Market Access (Article 46) Central Government Land and House Surveyor Law (Law No. 228 of 1950), Chapters 3, 4, 5, 7 and 10 A natural person who intends to supply land and house surveyor services is required to be qualified as a land and house surveyor under the laws and regulations of Japan (“Tochi-Kaoku-Chosashi”) and to establish an office within the district of the land and house surveyor association to which the natural person belongs. An enterprise which intends to supply land and house surveyor services is required to establish a land and house surveyor corporation under the laws and regulations of Japan (“Tochi-Kaoku-Chosashi-Hojin”).

34


Real Estate JSIC 6811 Sales agents of buildings

and houses JSIC 6812 Land subdividers and

developers JSIC 6821 Real estate agents and

brokers JSIC 6941 Real estate managers Market Access (Article 46) Central Government Building Lots and Buildings Transaction Business Law (Law No. 176 of 1952), Chapter 2 Real Estate Syndication Law (Law No. 77 of 1994), Chapter 2 Law Concerning Improving Management of Condominiums (Law No. 149 of 2000), Chapter 3 1. A person who intends to conduct building lots and buildings transaction business is required to establish an office in Japan and to obtain licence from the Minister of Land, Infrastructure, Transport and Tourism or from the prefectural governor having jurisdiction over the district where the office is located. 2. A person who intends to conduct real estate syndication business is required to establish an office in Japan and to obtain permission from the competent Minister or from the prefectural governor having jurisdiction over the district where the office is located. 3. A person who intends to conduct

condominiums management business is required to establish an office in Japan, and to be registered in the list maintained by the Ministry of Land, Infrastructure, Transport and Tourism.

35


Real Estate Appraisal Services JSIC 7294 Certified real estate

appraisers Market Access (Article 46) Central Government Law Concerning the Appraisal of Real Estate (Law No. 152 of 1963), Chapter 3 A person who intends to supply real estate appraisal services is required to establish an office in Japan and to be registered in the list maintained by the Ministry of Land, Infrastructure, Transport and Tourism or the prefecture having jurisdiction over the district where the office is located.

36


Seafarers JSIC 031 Marine fisheries JSIC 451 Oceangoing transport JSIC 452 Coastwise transport Market Access (Article 46) National Treatment (Article 47) Central Government Mariners Law (Law No. 100 of 1947), Chapter 4 The 9th Basic Plan for Employment Measures (Cabinet Decision, August 13, 1999) Official Notification of the Director General of Seafarers Department, Maritime Technology and Safety Bureau of the Ministry of Transport, No. 115, 1990 Official Notification of the Director General of Seafarers Department, Maritime Technology and Safety Bureau of the Ministry of Transport, No. 327, 1990 Official Notification of the Director General of Maritime Bureau of the Ministry of Land, Infrastructure and Transport, No. 153, 2004 Foreign nationals employed by Japanese enterprises except for the seafarers referred to in the relevant official notifications may not work on the vessels flying the Japanese flag.

37


Services Related to Occupational Safety and Health JSIC 7299 Professional services,

n.e.c. JSIC 7441 Commodity inspection

services JSIC 7452 Environmental surveying

certification JSIC 8222 Vocational guidance centers Market Access (Article 46) Central Government Industrial Safety and Health Law (Law No. 57 of 1972), Chapters 5 and 8 Regulation Concerning Registered Inspection Agency and Other Related Agencies (Ministerial Ordinance of the Ministry of Labour No. 44 of 1972) Working Environment Measurement Law (Law No. 28 of 1975), Chapters 2 and 3 Enforcement Regulation of the Working Environment Measurement Law (Ministerial Ordinance of the Ministry of Labour No. 20 of 1975) A person who intends to supply inspection or verification services for working machines, skill training course and other related services in connection with occupational safety and health, or working environment measurement services is required to be resident or to establish an office in Japan and to be registered with the Minister of Health, Labour and Welfare or Director-General of the Prefectural Labour Bureau.

38


Surveying Services JSIC 7422 Surveying services Market Access (Article 46) Central Government Survey Law (Law No. 188 of 1949), Chapter 6 A person who intends to supply surveying services is required to establish a place of business in Japan and to be registered with the Minister of Land, Infrastructure, Transport and Tourism.

39


Transport Air Transport JSIC 4600 Head offices primarily

engaged in managerial operations

JSIC 4621 Aircraft service,

except air transport Market Access (Article 46) National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 Civil Aeronautics Law (Law No. 231 of 1952), Chapters 7 and 8 1. The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in aerial work business in Japan. 2. Permission of the Minister of Land, Infrastructure, Transport and Tourism for conducting aerial work business is not granted to the following natural persons or entities applying for the permission: (a) a natural person who does not

have Japanese nationality; (b) a foreign country, or a foreign

public entity or its equivalent; (c) a legal person or other entity

constituted under the laws of any foreign country; and

(d) a legal person represented by

the natural persons or entities referred to in subparagraph (a), (b) or (c); a legal person of which more than one third of the members of the board of directors are composed of the natural persons or entities referred to in subparagraph (a), (b) or (c); or a legal person of which more than one third of the voting rights are held by the natural persons or entities referred to in subparagraph (a), (b) or (c).

In the event a person conducting aerial work business falls into a natural person or an entity referred to in subparagraphs (a) through (d), the permission will lose its effect. The conditions for the permission also apply to companies, such as holding companies, which have substantial control over the person conducting aerial work business. 3. A foreign aircraft may not be used for a flight between points within Japan.

40


Transport Air Transport (Registration of Aircraft in the National Register) Market Access (Article 46) National Treatment (Article 47) Central Government Civil Aeronautics Law (Law No. 231 of 1952), Chapter 2 1. An aircraft owned by any of the following natural persons or entities may not be registered in the national register: (a) a natural person who does not






2. A foreign aircraft may not be registered in the national register.

41


Transport Customs Brokerage JSIC 4899 Services incidental to

transport, n.e.c. Market Access (Article 46) Central Government Customs Brokerage Law (Law No. 122 of 1967), Chapter 2 A person who intends to conduct customs brokerage business is required to have a place of business in Japan and to obtain permission of the Director-General of Customs having jurisdiction over the district where the person intends to conduct customs brokerage business.

42


Transport Freight Forwarding Business (excluding freight forwarding business using air transportation) JSIC 4441 Collect-and-deliver

freight transport JSIC 4821 Deliver freight transport,

except collect-and-deliver freight transport

Most-Favoured-Nation Treatment (Article 45) Market Access(Article 46) National Treatment (Article 47) Central Government Freight Forwarding Business Law (Law No. 82 of 1989), Chapters 2, 3 and 4 Enforcement Regulation of Freight Forwarding Business Law (Ministerial Ordinance of the Ministry of Transport No. 20 of 1990) 1. The following natural persons or entities are required to be registered with, or to obtain permission or approval of, the Minister of Land, Infrastructure, Transport and Tourism for conducting freight forwarding business using international shipping. Such registration shall be made, or such permission or approval shall be granted, on the basis of reciprocity: (a) a natural person who does not






2. A person who intends to conduct freight forwarding business is required to establish an office in Japan, and to be registered with, or to obtain permission or approval of, the Minister of Land, Infrastructure, Transport and Tourism.

43


Transport Railway Transport JSIC 421 Railway transport JSIC 4851 Railway facilities

services National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in railway transport industry in Japan. The manufacture of vehicles, parts and components for the railway transport industry is not included in railway transport industry.

44


Transport Road Passenger Transport JSIC 4311 Common omnibus operators National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in omnibus industry in Japan. The manufacture of vehicles, parts and components for omnibus industry is not included in omnibus industry.

45


Transport Road transport JSIC 431 Common omnibus operators JSIC 432 Common taxicab operators JSIC 433 Contracted omnibus operators JSIC 4391 Motor passenger transport

(particularly-contracted) JSIC 441 Common motor trucking JSIC 442 Motor trucking(particularly-

contracted) JSIC 443 Mini-sized vehicle freight

transport Market Access (Article 46) Central Government Road Transport Law (Law No. 183 of 1951), Chapter 2 Trucking Business Law (Law No. 83 of 1989), Chapter 2 1. A person who intends to conduct road passenger transport business or road freight transport business is required to establish a place of business in Japan and to obtain permission of the Minister of Land, Infrastructure, Transport and Tourism. 2. In respect of common taxicab operators business, the Minister of Land, Infrastructure, Transport and Tourism may not grant permission to a person who intends to conduct the business, and a person who conducts the business may not be allowed to modify the business plan of such business, in the area including a designated area where the Minister of Land, Infrastructure, Transport and

Tourism designated as the "emergency supply/demand adjustment area". The "emergency supply/demand adjustment area" is designated where the Minister of Land Infrastructure, Transport and Tourism considers that the capacity of common taxicab transportation business in that area significantly exceeds the volumes of traffic demand, and that it would be difficult to secure the safety of transportation and the benefits of passengers, if the capacity of transportation further increases.

3. In respect of common motor trucking business or motor trucking business (particularly-contracted), the Minister of Land, Infrastructure, Transport and Tourism may not grant permission to a person who intends to conduct the business, and a person who conducts the business may not be allowed to modify the business plan of such business, in the area including a designated area where the Minister of Land, Infrastructure, Transport and Tourism designated as the "emergency supply/demand adjustment area". The "emergency supply/demand adjustment area" is designated where the Minister of Land, Infrastructure, Transport and Tourism considers that the capacity of common motor trucking business or motor trucking business(particularly- contracted) in that area has significantly exceeded the volumes of transportation demand to the extent that the operation of existing business would become difficult.

46


Transport Services Incidental to Transport JSIC 4852 Fixed facilities for road

transport Market Access (Article 46) Central Government Road Transport Law (Law No. 183 of 1951), Chapter 4 A person who intends to conduct motorway business is required to obtain license from the Minister of Land, Infrastructure, Transport and Tourism. The issuance of a licence is subject to an economic needs test, such as whether the proposed motorway is appropriate in scale compared with the volume and nature of traffic demand in the proposed area.

47


Transport Services Incidental to Transport Market Access (Article 46) National Treatment (Article 47) Central Government Pilotage Law (Law No. 121 of 1949), Chapters 2, 3 and 4 Only a Japanese national may become a pilot in Japan. Pilots directing ships in the same pilotage district are required to establish a pilot association for the pilotage district.

48


Transport Water Transport JSIC 451 Oceangoing transport Most-Favoured-Nation Treatment (Article 45) Market Access (Article 46) National Treatment (Article 47) Central Government Law Concerning Special Measures against Unfavorable Treatment to Japanese Oceangoing Ship Operators by Foreign Government (Law No. 60 of 1977) Swiss oceangoing ship operators may be restricted or prohibited from entering ports in Japan or from loading and unloading cargoes in Japan in cases where Japanese Oceangoing ship operators are prejudiced by Switzerland.

49


Transport Water Transport JSIC 452 Coastwise transport JSIC 453 Inland water transport JSIC 4542 Coastwise ship leasing National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in water transport industry in Japan. For greater certainty, “water transport industry” refers to oceangoing/seagoing transport, coastwise transport (i.e. maritime transport between ports within Japan), inland water transport and ship leasing industry. However, oceangoing/seagoing transport industry and ship leasing industry excluding coastwise ship leasing industry are exempted from the prior notification requirement.

50


Transport Water Transport Most-Favoured-Nation Treatment (Article 45) Market Access (Article 46) National Treatment (Article 47) Central Government Ship Law (Law No. 46 of 1899), Article 3 Unless otherwise specified in laws and regulations of Japan or international agreements to which Japan is a party, ships not flying the Japanese flag are prohibited from entering ports in Japan which are not open to foreign commerce and from carrying cargoes or passengers between ports in Japan.

51


Vocational Skills Test Market Access (Article 46) Central Government Human Resources Development Promotion Law (Law No. 64 of 1969), Chapter 5 An enterprise which intends to carry out the vocational skills test for workers is required to establish an office in Japan and to be designated by the Minister of Health, Labour and Welfare.

52


Water Supply and Waterworks JSIC 3611 Water for end users,

except industrial users National Treatment (Article 47) Central Government Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 The prior notification requirement under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in water supply and waterworks industry in Japan.

53


Wholesale and Retail Trade Livestock JSIC 5219 Miscellaneous agricultural,

animal and poultry farm and aquatic products

Market Access (Article 46) Central Government Livestock Dealer Law (Law No. 208 of 1949), Article 3 A person who intends to conduct livestock trading business is required to be resident in Japan and to obtain a licence from the prefectural governor having jurisdiction over the place of residence. For greater certainty, “livestock trading” means the trading or exchange of livestock, or the good offices for such trading or exchange.

54


All Sectors Market Access (Article 46) National Treatment (Article 47) Local governments other than prefectures Any existing measure that is maintained, continued or renewed at any time by local governments other than prefectures is reserved by Japan to the extent not inconsistent with Japanese specific commitments under the GATS. At the time of entry into force of this Agreement, Japan will provide Switzerland with a non-legally binding list of existing measures by local governments other than prefectures. Japan shall take such reasonable measures as may be available to it to increase the conformity of the existing measures by such local governments.

Section 2 Future Measures

1. This list sets out, pursuant to Article 57, the reservations taken by Japan with respect to specific sectors, sub-sectors or activities for which it may maintain existing, or adopt new or more restrictive, measures that do not conform with obligations imposed by; (a) Article 45 (b) Article 46 (c) Article 47 2. Each reservation in this list sets out the following elements: (a) “Sector” refers to the general sector in which

the reservation is taken; (b) “Sub-Sector” refers to the specific sector in

which the reservation is taken; (c) “Industry Classification” refers, where

applicable, and only for transparency purposes, to the activity covered by the reservation according to domestic or international industry classification codes;



(e) “Description” sets out the scope of the sector,

sub-sector or activities covered by the reservation; and

(f) “Existing Measures” identifies, for transparency

purposes, existing measures that apply to the sector, sub-sector or activities covered by the reservation.

3. In the interpretation of a reservation, all elements of the reservation shall be considered. The “Description” element shall prevail over all other elements. 4. With respect to Financial Services: (a) For prudential reasons within the context of

paragraph 1 of Article VI of Annex VI, Japan shall not be prevented from taking measures such

as non-discriminatory limitations on juridical forms of a commercial presence. For the same reasons, Japan shall not be prevented from applying non-discriminatory limitations concerning admission to the market of new financial services which shall be consistent with regulatory framework aimed at achieving such prudential objectives. In this context, securities firms are allowed to deal in securities defined in the relevant laws of Japan, and banks are not allowed to deal in those securities unless allowed in accordance with those laws.

(b) Services supplied in the Area of Switzerland to

the service consumer in Japan without any active marketing from the service supplier are considered as services supplied under subparagraph (t)(ii) of Article 44.

5. With respect to air transport services, measures affecting traffic rights or measures affecting services directly related to the exercise of traffic rights are not listed in this list, as these are excluded from the scope of Chapter 6 pursuant to paragraph 2 of Article 43. 6. Laws and regulations with regard to spectrum availability affecting obligations under Article 46 (Market Access) are not included in this list, taking into account the Attachment 6 of Guidelines for the Scheduling of Specific Commitments (WTO Document S/L/92, dated 28 March 2001). 7. For the purposes of this Appendix: (a) “JSIC” means Japan Standard Industrial

Classification set out by the Statistics Bureau, Ministry of Internal Affairs and Communications, and revised on 6 November 2007; and

(b) “CPC” means the Provisional Central Product

Classification (Statistical paper Series M, No. 77, Department of International Economic and Social Affairs, Statistical Office of the United Nations, New York, 1991).

1

Sector: Sub-Sector: Industry Classification: Type of Reservation: Description: Existing Measures:

All Sectors Market Access (Article 46) National Treatment (Article 47) When transferring or disposing of its equity interests in, or the assets of, a state enterprise or a governmental entity, Japan reserves the right to: (a) prohibit or impose limitations

on the ownership of such interests or assets by investors of Switzerland or their investments;

(b) impose limitations on the

ability of investors of Switzerland or their investments as owners of such interests or assets to control any resulting enterprise; or

(c) adopt or maintain any measure

relating to the nationality of executives, managers or members of the board of directors of any resulting enterprise.

2


All Sectors Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of telegraph services, postal services, betting and gambling services and sale of coinage in Japan, which are restricted to designated enterprises or governmental entities. In the event where the supply of telegraph services, postal services, betting and gambling services and sale of coinage in Japan, which are restricted to designated enterprises or governmental entities, are liberalised to those other than the designated enterprises or governmental entities, or in the event where such designated enterprises or governmental entities no longer operate on a non-commercial basis, Japan reserves the right to adopt or maintain any measure relating to those activities. Telecommunications Business Law (Law No. 86 of 1984) Supplementary Provisions, Article 5 Postal Law (Law No. 165 of 1947), Article 2 Horse Racing Law （Law No. 158 of 1948）Article 1 The Law relating to Motorboat Racing （Law No. 242 of 1951）, Article 2 Bicycle Racing Law (Law No. 209 of 1948), Article 1

Auto Racing Law (Law No. 208 of 1950), Article 3 Lottery Law (Law No. 144 of 1948), Article 4 The Law relating to Unit of Currency and Issue of Coin (Law No. 42 of 1987), Article 10

3


All Sectors (New Services) Most-Favoured-Nation Treatment (Article 45) Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to new services other than those recognised or that should have been recognised owing to the circumstances at the time of entry into force of this Agreement by the Government of Japan. Any services classified positively and explicitly in JSIC or CPC at the time of entry into force of this Agreement should have been recognised by the Government of Japan at that time. Japan reserves the right to adopt or maintain any measure relating to the supply of services in any mode of supply in which those services were not technically feasible at the time of entry into force of this Agreement. This reservation shall not apply to Article II of Annex VI.

4


All Sectors National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure related to research and development subsidies including any direct or indirect contribution, financial or otherwise, to research and development provided by the Government of Japan or any Japanese public body.

5


Aerospace Industry Machine Repair Related to Aircraft Industry Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in this sub-sector to the extent not inconsistent with its commitments under the GATS. Aircraft Manufacturing Industry Law (Law No. 237 of 1952), Articles 2 through 5 Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 and 30 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Articles 3 and 5

6


Aerospace Industry Machine Repair Related to Satellites and Rockets Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in this sub-sector. Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 and 30 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Articles 3 and 5

7


Arms and Explosives Industry Machine Repair Related to Arms and Explosives Industry Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in this sub- sector. Ordnance Manufacturing Law (Law No. 145 of 1953), Articles 3 and 5 Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 and 30 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Articles 3 and 5

8


Information and Communications Broadcasting Industry JSIC 380 Establishments engaged in

administrative or ancillary economic activities

JSIC 381 Public broadcasting, except

cablecasting JSIC 382 Private-sector

broadcasting, except cablecasting

JSIC 383 Cablecasting Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in broadcasting industry. Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 Radio Law (Law No.131 of 1950), Chapter 2 Broadcast Law (Law No. 132 of 1950), Chapters 3, 3-3 and 3-4 Law concerning Broadcast through Use of Telecommunications Services (Law No. 85 of 2001), Chapter 2

9


Education, Learning Support Primary and Secondary Educational Services JSIC 811 Kindergartens JSIC 812 Elementary schools JSIC 813 Lower secondary schools JSIC 814 Upper secondary schools,

secondary schools JSIC 815 Schools for special needs

education Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of primary and secondary educational services. Fundamental Law of Education (Law No. 120 of 2006), Article 6 School Education Law (Law No. 26 of 1947), Article 2 Private School Law (Law No. 270 of 1949), Article 3

10


Energy Machine Repair Related to Nuclear Energy JSIC 9011 General machine repair

shops, except construction and mining machinery

Note: The activities covered by the

reservation under JSIC 9011 are limited to the activities related to nuclear energy industry.

Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in this sub-sector. Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 and 30 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Articles 3 and 5

11


Energy Services Incidental to Energy Distribution (Transmission Services on a Fee or Contract Basis of Electricity) JSIC 330 Establishments engaged in


JSIC 331 Production, transmission and

distribution of electricity Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in this sub-sector. Electricity Business Law (Law No. 170 of 1964), Articles 3 and 5 Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 and 30 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Articles 3 and 5

12


Energy Specified Radioactive Waste Final Disposal Services JSIC 8899 Waste treatment services,

n.e.c Market Access (Article 46) Japan reserves the right to adopt or maintain any measure relating to the supply of services in this sub-sector. Specified Radioactive Waste Final Disposal Act (Law No. 117 of 2000), Chapter 5

13


Energy Transportation Services of Natural Gas on a Fee or Contract Basis JSIC 340 Establishments engaged in


JSIC 3411 Gasworks JSIC 3412 Gas distribution Most-Favoured-Nation-Treatment (Article 45) Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in this sub-sector. Gas Business Law (Law No. 51 of 1954), Articles 3 and 5 Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 and 30 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Articles 3 and 5

14

Sector: Sub-Sector: Industry Classification: Type of Reservation: Description:

Financial Services Banking and other financial services(excluding Insurance) Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure with respect to trade in services as defined in subparagraph (t)(i) of Article 44 for banking and other financial services, other than: (a) securities-related transactions

with financial institutions and other entities in Japan as prescribed by the relevant laws and regulations of Japan;

(b) sales of a beneficiary certificate

of an investment trust and an investment security, through securities firms in Japan; and Note: Solicitation must be

conducted by securities firms in Japan.

(c) provision and transfer of

financial information and financial data processing as referred to in subparagraph 2(a)(i)(O) of Article I of Annex VI and advisory and other auxiliary services, excluding intermediation, relating to banking and other financial services as referred to in subparagraph 2(a)(i)(P) of Article I of Annex VI.

Japan reserves the right to adopt or maintain any measure with respect to trade in services as defined in subparagraph (t)(ii) of Article 44 of banking and other financial services,

Existing Measures:

other than the services as referred to in subparagraph 2(a)(i)(E) to (P) of Article I of Annex VI.

15


Financial Services Insurance and Insurance-Related Services Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure with respect to trade in services as defined in subparagraph (t)(i) of Article 44 and trade in services as defined in subparagraph (t)(ii) of Article 44 for insurance and insurance-related services, other than the following services, whether supplied by a financial service supplier of Switzerland established in Switzerland as a principal, through an intermediary or as an intermediary: (a)insurance of risks relating to:

(i) maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom; and

(ii)goods in international transit;

and

(b) reinsurance, retrocession and the services auxiliary to insurance as referred to in subparagraph 2(a)(i)(D) of Article I of Annex VI.

Note: Insurance intermediation

services may be supplied only for insurance contracts allowed to be supplied in

Existing Measures:

Japan.

16


Fisheries Fisheries within the Territorial Sea, Internal Waters, Exclusive Economic Zone and Continental Shelf JSIC 031 Marine fisheries JSIC 032 Inland water fisheries JSIC 041 Marine aquaculture JSIC 042 Inland water aquaculture JSIC 8093 Recreational fishing

guide business Most-Favoured-Nation Treatment (Article 45) Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in fisheries in the territorial sea, internal waters, exclusive economic zone and continental shelf of Japan. For the purposes of this reservation, “Fisheries” means the work of taking and cultivation of aquatic resources, including the following fisheries related services: (a) investigation of aquatic

resources without taking such resources;

(b) luring of aquatic resources; (c) preservation and processing of

fish catches; (d) transportation of fish catches

and fish products; and (e) provision of supplies to other

vessels used for fisheries.

Existing Measures:

Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3 Law for Regulation of Fishing Operation by Foreign Nationals (Law No. 60 of 1967), Articles 3, 4 and 6 Law concerning the Exercise of Sovereign Rights concerning Fisheries in the Exclusive Economic Zones (Law No. 76 of 1996), Articles 4 through 12 and 14

17


Land Transaction Most-Favoured-Nation Treatment (Article 45) National Treatment (Article 47) With respect to the acquisition or lease of land properties in Japan, prohibitions or restrictions may be imposed by Cabinet Order on Swiss nationals or legal persons, where Japanese nationals or legal persons are placed under identical or similar prohibitions or restrictions in Switzerland. Alien Land Law (Law No. 42, 1925), Article 1

18


Manufacturing Services Incidental to Aircraft Industry, Explosives Industry, Arms Industry and Aerospace Industry Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in this sub-sector. Aircraft Manufacturing Industry Law (Law No. 237 of 1952), Articles 2 through 5 Ordnance Manufacturing Law (Law No. 145 of 1953), Article 5 Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3

19


Public Law Enforcement and Correctional Services and Social Services Most-Favoured-Nation Treatment (Article 45) Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of services in public law enforcement and correctional services, and in social services such as income security or insurance, social security or insurance, social welfare, public training, health and child care.

20


Security Guard Services JSIC 923 Guard services Market Access (Article 46) National Treatment (Article 47) Japan reserves the right to adopt or maintain any measure relating to the supply of security guard services. Security Business Law (Law No. 117 of 1972), Articles 4 and 5 Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 of 1980), Article 3

Appendix 2

List of Reservations of Switzerland

1. This List of Reservations sets out, pursuant to Article 57, the reservations taken by Switzerland with respect to measures that do not conform with obligations imposed by any of the following provisions of the Agreement:

(a) Article 45;

(b) Article 46; or

(c) Article 47.

2. Each reservation sets out the following elements:

(a) “Sector” refers to the general sector in which a reservation is taken;

(b) “Sub-Sector” refers to the specific sector in which a reservation is taken;

(c) “Industry Classification” refers, where applicable, to the activity covered by the reservation according 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] (hereinafter referred to as “CPC”);

(d) “Type of Reservation” specifies the obligation of the Agreement for which a reservation is taken;

(e) “Level of Government” indicates the level of government maintaining the measure for which a reservation is taken, i.e. federal, cantonal and/or municipal;

(f) “Measures” identifies the existing laws, ordinances, regulations or other measures, as qualified, where indicated, by the Description element, with respect to which the reservation is taken. In relation to reservations with respect to Article 45, it also includes international treaties. A measure cited in the Measures element:

(i) means the measure as in force as of the date of signing of this Agreement, unless otherwise provided for in the Measures element; and

(ii) includes any subordinate measure maintained, modified or adopted under the authority of and consistent with the measure, unless otherwise provided for in the Measures element; and

Note: It is understood that the Classified Compilation of the federal legislation (SR) is indicated only for transparency purposes and shall by no means override the measure as in force at the date of signing.

(g) “Description” sets out, with regard to the obligations referred to in paragraph 1, the non-conforming aspects of the measures for which the reservation is taken.

3. Reservations are sequenced in the following order:

- Reservations covering all sectors (horizontal measures);

- Reservations covering specific sectors (sequenced according to the CPC);

- Reservations covering sectors to which no obvious CPC numbers could be assigned for the moment;

- Reservations covering various sectors.

4. The interpretation of a reservation in the meaning of this Appendix shall be made in accordance with international law and in the light of the relevant provisions of Chapter 6. In particular:

(a) if the Measures element is marked as being “qualified by the Description element”, the Measures element as so qualified shall prevail over all other elements; and

(b) if the Measures element is not so qualified, the Measures element shall prevail over all other elements. However, if any element is substantially and materially more precise than the Measures element, then that element shall be taken into consideration when determining the scope and/or meaning of the reservation. In particular, if the Measures element merely contains a general reference such as “cantonal legislations”, then any other more specific element shall prevail; and

(c) the “Qualification” in the Description element applies to the levels of government indicated in the Level of Government element, unless more narrowly specified in the Qualification.

5. In case some fields of legislative competences are transferred in the future from federal to sub-federal level or vice-versa or from sub-federal to municipal level or vice-versa, Switzerland reserves the right to adapt the list of reservations correspondingly. The level of commitment shall not be decreased.

6. The fact that a reservation mentions a particular measure as well as the description of a particular measure shall not be used to infer that the provisions of Chapter 6 necessarily cover that measure.

7. Any activity that is not classified in Chapters 5 to 9 of the CPC is not considered as a service under Chapter 6.

1. Sector: All Sectors

Sub-Sector: Industry Classification: Type of Reservation: National treatment (Article 47) Level of Government: Federal

Measures: Swiss Code of obligations (SR 220), Articles 718, 764, 814 and 898, as qualified by the Description element

Description: For a joint-stock company (Aktiengesellschaft; société anonyme; società anonima) or a “stock company with unlimited partners” (Kommanditaktiengesellschaft; société en commandite par actions; società in accomandita per azioni): at least one of the members of the board of directors or another person of the company with the right to represent the company must be domiciled in Switzerland (Articles 718 and 764 of the Code).

For a limited liability company (Gesellschaft mit beschränkter Haftung; société à responsabilité limitée; società a garanzia limitata): at least one member of the managing officers or another person of the company with the right to represent the company must be domiciled in Switzerland (Article 814 of the Code).

For a co-operative society (Genossenschaft; société cooperative; società cooperativa): at least one member of the administration or another person of the company with the right to represent the company must be domiciled in Switzerland (Article 898 of the Code).

Qualification: Switzerland reserves the right to maintain, modify or adopt, for aforementioned members, any domicile requirements in sectoral or specific laws or regulations. However, such future measures shall be not more restrictive than the 50 per cent requirement set out pursuant to the Code of obligations prior to its amendment of 1st January 2008.


Sub-Sector:

Industry Classification:

Type of Reservation: National treatment (Article 47)

Level of Government: Federal

Measures: Swiss Code of obligations (SR 220), Article 4 of the final provisions together with Article 685d of the Code

Description: Joint-stock companies are not prohibited from providing in their articles of incorporation that the company may reject persons as acquirers of registered shares, as far as and as long as their recognition by the company might prevent the company from providing proof of the composition of the shareholders’ circle required by federal law.


Sub-Sector:




Measures: Swiss Code of obligations (SR 220), Article 935

Federal Law on international private law (SR 291), Article 160

Description: 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.


Sub-Sector:



Level of Government: Cantonal

Measures: Cantonal legislations

Description: 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, limited liability company or co-operative society) is subject to the requirement of a permanent residence permit of the associate(s) under cantonal law.


Sub-Sector:




Measures: Federal Law on the acquisition of real estate by persons abroad (SR 211.412.41)

Federal Ordinance on the acquisition of real estate by persons abroad (SR 211.412.411)

Description: The acquisition of real estate by foreigners who are not permanently established in Switzerland and by enterprises with headquarters abroad or under foreign control is subject to authorisation. However, no authorisation is required for:

(a) the acquisition of premises for professional use and business activities;

(b) the acquisition of main residences for the purpose of personal housing needs by foreigners who are domiciled in Switzerland.

For the acquisition of holiday residences and secondary residences for the purpose of personal housing needs, authorisation is granted upon verification of the purpose.

Purely financial investments and trade in apartments are prohibited, with the following exceptions:

(a) foreigners may invest without authorisation in financial participations (i.e. shares) in juridical persons that own and trade housing properties, provided such participations are quoted on a stock exchange in Switzerland;

(b) foreign and foreign-controlled banks and insurance companies are granted authorisation to acquire property that serves as a security for mortgage loans in case of bankruptcy or liquidation;

(c) foreign and 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.

6. Sector: All sectors

Sub-Sector: Subsidies



Level of Government: All

Measures: Federal, cantonal and municipal legislations

As qualified by the Description element

Description: With regard to subsidies, tax incentives and tax credits, Switzerland reserves the right to maintain, modify or adopt any measures which are not inconsistent with its commitments under the GATS.

7. Sector: All sectors

Sub-Sector:




Measures: As qualified by the Description element

Description: When transferring or disposing of its equity or interests in, or the assets of, a state enterprise or a governmental entity, Switzerland reserves the right to:

(a) prohibit or impose limitations on the ownership of such interests or assets by persons of Japan;

(b) impose limitations on the ability of persons of Japan as owners of such interests or assets to control any resulting enterprise;

(c) adopt or maintain any measure relating to the nationality of executives, managers or members of the board of directors of any resulting enterprise.

8. Sector: Construction Work

Sub-Sector: Installation Work

CPC 5162 Water plumbing and drain laying work

CPC 5163 Gas fitting construction work

CPC 51641 Electrical wiring and fitting work

CPC 51649 Other electrical construction work


CPC 87909 Other business services n.e.c. (limited to reading of gas, water and electricity meters)

Type of Reservation: Market access (Article 46)

National treatment (Article 47)

Level of Government: Cantonal and municipal

Measures: Cantonal and municipal legislations

Description: Works related to gas, water and electricity meters, gas pipelines, as well as electricity and main water lines are reserved exclusively to cantons or municipalities or to specific operators.

The reading of gas, water and electricity meters is reserved exclusively to cantons or municipalities or to specific operators.

9. Sector: Trade Services

Sub-Sector: Commission Agents’ Services; Wholesale Trade Services; Retail Trade Services

CPC 6111 Sales of motor vehicles

CPC 6113 Sales of parts and accessories of motor vehicles

CPC 6121 Sales of motorcycles and snowmobiles and related parts and accessories

CPC 622 Wholesale trade services

CPC 631 Food retailing services


CPC 632 Non-food retailing services




Description: Cantonal and municipal enactments provide an authorisation procedure for large-scale distribution facilities that may lead to the rejection of the authorisation on a case-by-case and discretionary basis. No economic needs tests or other market access restrictions apply.



CPC 6111 Sales of motor vehicles (limited to weapons, weapon components, accessories for weapons, ammunition and ammunition components)

CPC 6113 Sales of parts and accessories of motor vehicles (limited to weapons, weapon components, accessories for weapons, ammunition and ammunition components)

CPC 6121 Sales of motorcycles and snowmobiles and related parts and accessories (limited to weapons, weapon components, accessories for weapons, ammunition and ammunition components)

CPC 621 Commission agents’ services (limited to weapons, weapon components, accessories for weapons, ammunition and ammunition components)

CPC 622 Wholesale trade services (limited to weapons, weapon components, accessories for weapons, ammunition and ammunition components)


CPC 632 Non-food retailing services (limited to weapons, weapon components, accessories for weapons, ammunition and ammunition components)

Type of Reservation: Market Access (Article 46)



Measures: Federal Law on weapons, weapon components and ammunition (SR 514.54), Articles 8, 12, 17 and 24, as qualified by the Description element

Description: Authorisation is required for import, distribution and trade of goods as defined in the Law. In order to obtain authorisation, enterprises must be registered in a cantonal Commercial Register in Switzerland. Natural or juridical persons must be resident or domiciled in the same canton for registration in the cantonal Commercial Register (SR 514.54, Articles 8, 12, 17 and 24).

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment for retail trade of weapons, weapon components, accessories for weapons, ammunition

and ammunition components.



CPC 6111 Sales of motor vehicles (limited to war material and embargoed goods)

CPC 6113 Sales of parts and accessories of motor vehicles (limited to war material and embargoed goods)

CPC 6121 Sales of motorcycles and snowmobiles and related parts and accessories (limited to war material and embargoed goods)

CPC 621 Commission agents’ services (limited to war material and embargoed goods)

CPC 622 Wholesale trade services (limited to war material and embargoed goods)


CPC 632 Non-food retailing services (limited to war material and embargoed goods)




Measures: Federal Law on war material (SR 514.51), Articles 7, 8, 9 and 10

Federal Law on the implementation of international sanctions (SR 946.231), Article 1


Description: Market access and/or national treatment may not be granted in respect of import, export, transit, distribution, brokering and trade of war materials (“Kriegsmaterial”, “matériel de guerre”, “materiale bellico”). The supply of such services shall not prejudice national interests (SR 514.51, Articles 9 and 10).

The import, export, transit, distribution, brokering, trade, or other disposal of nuclear, biological, and chemical weapons as well as anti-personnel mines is prohibited (SR 514.51, Articles 7 and 8). Qualification: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment for any service, if this is necessary for the implementation of international sanctions aiming at enforcing public international law and in particular public international human rights law (SR 946.231, Article 1).



CPC 621 Commission agents’ services (limited to explosives)

CPC 622 Wholesale trade services (limited to explosives)


CPC 632 Non-food retailing services (limited to explosives)




Measures: Federal Law on explosives (SR 941.41), Articles 9 and 10

Federal Ordinance on explosives (SR 941.411), Articles 31 and 35

Description: Authorisation is required for the distribution, sale and trade of explosives (SR 941.41, Articles 9 and 10; SR 941.411 Article 31).

Only natural persons having their residence in Switzerland and juridical persons registered in the cantonal Commercial Register may be authorised to sell explosives (SR 941.411, Article 35).


Sub-Sector: Commission Agents’ Services; Wholesale Trade Services; and Retail Trade Services

CPC 621 Commission agents’ services (limited to dual-use goods and special goods for military use)

CPC 622 Wholesale trade services (limited to dual-use goods and special goods for military use)


CPC 632 Non-food retailing services (limited to dual-use goods and special goods for military use)




Measures: Federal Law on the control of goods for civil and military use and of special goods for military use (SR 946.202), Articles 4, 5, 6, and 8

Description: The distribution, import, export, transit, brokering and trade of goods as defined in the Law are subject to various authorisations, declarations and supervisory obligations which de facto restrict cross-border supply of such services (SR 946.202, Articles 4, 5, 6 and 8).


Sub-Sector: Commission Agents’ Services, Wholesale Trade Services; Retail Trade Services

CPC 621 Commission agents’ services (limited to services related to medicinal products, medical devices, transplant products, narcotics, psychotropic substances, precursors and other chemicals used to produce narcotics and psychotropic substances)

CPC 622 Wholesale trade services (limited to services related to medicinal products, medical devices, transplant products, narcotics, psychotropic substances, precursors and other chemicals used to produce narcotics and psychotropic substances)


CPC 632 Non-food retailing services (limited to services related to medicinal products, medical devices, transplant products, narcotics, psychotropic substances, precursors and other chemicals used to produce narcotics and psychotropic substances)



Level of Government: Federal and cantonal

Measures: Federal Law on the transplantation of organs, tissues and cells (SR 810.21), Article 49

Federal Law on narcotics and psychotropic substances (SR 812.121), Article 4

Federal Law on medicinal products and medical devices (Law on therapeutic products) (SR 812.21), Articles 2, 10, 18, 19, 20, 27, 28, 29, 30, 47 and 50

Federal Ordinance on precursors and other chemicals used to produce narcotics and psychotropic substances (SR 812.121.3), Article 6

Federal Ordinance on authorisations in the area of medicinal products (SR 812.212.1), Articles 7, 12 and 15

Federal Ordinance on medicinal products (SR 812.212.21), Article 29

Cantonal legislations


Description: FEDERAL LEVEL:

Authorisation is required for the import, distribution, sale

and trade of goods as defined in the Laws cited in the Measures element (SR 810.21, Article 49; SR 812.121, Article 4; SR 812.21, Articles 18, 19, 20, 27, 28, 29, 30 and 47; SR 812.121.3, Article 6).

Juridical persons seeking an authorisation must have their domicile in Switzerland and be registered in a cantonal Commercial Register. Natural persons seeking authorisation must be resident in Switzerland (SR 812.21, Articles 2 and 10; SR 812.121.3, Article 6; SR 812.212.1, Articles 7 and 12; SR 810.21, Article 49).

CANTONAL LEVEL:

Retail distribution:

Authorisation issued by the cantons is required for retail distribution of goods as defined in the Federal Law on the transplantation of organs, tissues and cells (SR 810.21) and in the Federal Law on medicinal products and medical devices (Law on therapeutic products, SR 812.21). Cantons may establish corresponding rules, conditions and procedures (SR 812.21, Article 30; SR 810.21, Article 49).

Qualification: Switzerland reserves the right to maintain, modify or adopt any such rules and conditions.

Mail-order distribution:

Mail-order business and distribution of goods as defined in the Federal Law on the transplantation of organs, tissues and cells (SR 810.21) and in the Federal Law on medicinal products and medical devices (Law on therapeutic products) (SR 812.21) is prohibited in principle. Authorisation issued by the cantons may be granted in some cases (SR 812.21, Article 27; SR 810.21, Article 49). To obtain such an authorisation, a cantonal retail distribution authorisation granting the permission to operate a public pharmacy is required (SR 812.212.21, Article 29).

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment for mail-order business and distribution services.

Note for transparency: Placing certain medical devices on the market may require an authorisation (SR 812.21, Article 47). Import and export of certain medical devices may be restricted or prohibited (SR 812.21, Article 50).


Sub-Sector: Retail Trade Services

Industry Classification: CPC 632 Non-food retailing services (limited to precious metals)




Measures: Federal Law on the control of trade with precious metals and goods derived from precious metals (SR 941.31), Articles 1, 2, 23, 24, 25 and 28

Description: Hawking and taking orders through mobile sales or advertising units with respect to goods as defined in Articles 1 and 2 of the Law as well as to precious metal waste and melting products are prohibited (Articles 23 and 28).

For commercial trade in precious metal waste and melting products, an authorisation is required (Article 24).

To obtain such an authorisation for natural persons, residence in Switzerland and registration in the Swiss Commercial Register are required. For juridical persons, domicile in Switzerland and registration in a cantonal Commercial Register are required (Article 25).

16. Sector: Transport Services

Sub-Sector: Rail Transport Services; Supporting and Auxiliary Transport Services

CPC 7111 Passenger transportation

CPC 7112 Freight transportation

CPC 7113 Pushing or towing services


CPC 743 Supporting services for railway transportation




Measures: Federal Law on railways (SR 742.101), Articles 5 and 6

Federal Ordinance on access to railway infrastructure (SR 742.122), Article 3

Cantonal legislations, as qualified by the Description element


A concession is required to construct and/or operate railway infrastructure (SR 742.101, Article 5).

A concession to construct and/or operate a railway infrastructure may be granted under the condition that the transport service is delivered in a practical and economical way and, in addition, that substantial public interests are not affected such as zoning plans, the protection of the environment and the landscape, or defence (SR 742.101, Article 6).

Authorisation is required for access to railway infrastructure. Only enterprises domiciled in Switzerland and registered in a cantonal Commercial Register or possessing a concession to construct and/or operate railway infrastructure may obtain such authorisation (SR 742.122, Article 3).

CANTONAL LEVEL:

Authorisation issued by cantons on a case-by-case and discretionary basis is required for the use of public roads by tramway infrastructure (SR 742.101, Article 6).

Qualification: Switzerland reserves the right for the cantons to maintain, modify or adopt any measures restricting market access and/or national treatment for services as indicated in the Industry Classification element.


Sub-Sector: Internal Waterways Transport Services; Rail Transport Services; Road Transport Services; Other Land Transport Services (Including Cable Railways, Funiculars, Ski Lifts, Sledge Cable Railway, Elevators, Other Similar Transportation Facilities by Cable or by Cable on Railways, and any Other Transport Facility)


CPC 7121 Other scheduled passenger transportation

CPC 7122 Other non-scheduled passenger transportation






Measures: Federal Law on passenger transport and on concessions for road transport enterprises (SR 744.10), Articles 2, 4 and 8

Federal Law on inland navigation (SR 747.201), Article 7

Federal Ordinance on concessions for passenger transportation (SR 744.11), Articles 4, 5, 6, 13, 32, 37, 38, 39b, 40 and 47a



State monopoly for regular transport of passengers (SR 744.10, Article 2; SR 747.201, Article 7).

Concession or authorisation is required for regular transport of passengers (Article 4 SR 744.11).

Concession is required for regular transport as defined in Article 5 of the Federal Ordinance on concessions for passenger transportation (SR 744.11). Such a concession may be granted under the condition that the transport service is supplied in a practical and economical way and, in addition, that either the transport service does not negatively affect public transport enterprises or that the transport service establishes an important new transport connection (SR 744.10, Article 5; SR 744.11, Article 13).

Authorisation is required for regular transport as defined in Article 6 of the Federal Ordinance on concessions for passenger transportation (SR 744.11), namely for regular cross-border transport, certain international shuttle transport and for the transport of passengers between airports and tourist regions. To obtain an authorisation for regular cross-border and certain international shuttle transport by road, the newly introduced transport services

must not compete in any way with public or other existing transport services and an enterprise of Switzerland must have a substantial share in the business. Such an authorisation does not allow the supply of transport services between points within the territory of Switzerland (cabotage). To obtain an authorisation for the transport of passengers between airports and tourist regions, the conditions for obtaining a concession must be met (SR 744.11, Articles 6, 37, 38, 39b, 40 and 47a).

Authorisation is required for enterprises undertaking regular passenger transport or freight transport by road (SR 744.10, Article 8).

CANTONAL LEVEL:

Authorisation issued by cantons is required for regular passenger transport as defined in the Federal Ordinance on concessions for passenger transport (SR 744.11, Article 6). To obtain such authorisation, the newly introduced service must not compete in any way with public transport (SR 744.10, Article 4; SR 744.11, Articles 13 and 32).


Sub-Sector: Road Transport Services

CPC 7121 Other scheduled passenger transportation

CPC 7122 Other non-scheduled passenger transportation


CPC 7123 Freight transportation

Type of Reservation: Most-favoured-nation treatment (Article 45)

Market access (Article 46)



Measures: Federal Law on the shift to rail of freight traffic crossing the Alps (SR 740.1), Article 1

Federal Law on road transport (SR 741.01), Article 106

Federal Ordinance on the admission of persons and vehicles to road traffic (SR 741.51), Article 115

Agreement of 21 June 1999 on the carriage of goods and passengers by rail and road between the European Community and the Swiss Confederation (SR 074.72)

Other bilateral road transport agreements, existing (SR 0.741.619 series) and future

Description: Freight transport on roads crossing the Alps shall not exceed 650’000 rides per year (SR 740.1, Article 1). The Federal Law on the shift to rail of freight traffic crossing the Alps provides the possibility to introduce non-discriminatory measures to achieve the objective of shifting freight traffic to rail (SR 740.1, Article 2).

Switzerland reserves the right to accord less favourable treatment to services or service suppliers of Japan for transport of goods and/or passengers by vehicles registered in countries other than Switzerland in, into, out of, or in transit through Swiss territory than that accorded to like service suppliers of any other country, normally pursuant to bilateral road transport agreements (SR 741.01, Article 106; SR 0.741).

Vehicles must carry a Swiss vehicle document and a Swiss licence plate if they transport passengers or freight between points within the territory of Switzerland (prohibition of cabotage) on a commercial basis (SR 741.51, Article 115).


Sub-Sector: Road Transport Services

Industry Classification: CPC 7122 Other non-scheduled passenger transportation (limited to services supplied by taxis)




Measures: Cantonal and municipal legislations, as qualified by the Description element

Description: Cantonal and municipal enactments on taxi services provide monopolies, concessions or licences to specific operators or impose various measures restricting market access and/or national treatment.

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures of the type described.


Sub-Sector: Pipeline Transport Services

CPC 7131 Transportation of petroleum and natural gas Industry Classification:

CPC 7139 Transportation of other goods




Measures: Federal Law on pipeline installations (SR 746.1), Articles 2, 3 and 4


Description: For public and economic policy reasons specified in the Law, market access for foreign companies to receive approval to construct pipeline installations in Switzerland may be restricted or denied (SR 746.1, Articles 2 and 3).

To receive approval to construct pipeline installations in Switzerland and/or to supply services as indicated in the Industry Classification element, a foreign enterprise must have its management as well as its production management resident in Switzerland. Furthermore, the foreign enterprise must have an operational organisation which ensures the implementation of Swiss Law (SR 746.1, Article 4).

Cantonal authorisation may be required and is granted on a case-by-case and discretionary basis.

21. Sector: Transport Services;

Business Services

Sub-Sector: Maritime Transport Services;

Leasing or Rental Services Concerning Vessels without Operator; Leasing or Rental Services Concerning Pleasure and Leisure Equipment

CPC 721 Transport services by seagoing vessels (limited to flag-related restrictions)

CPC 83103 Leasing or rental services concerning vessels without operator (limited to maritime transport and flag-related restrictions)

Industry Classification::

CPC 83204 Leasing or rental services concerning pleasure and leisure equipment (limited to maritime transport and flag-related restrictions)




Measures: Federal Law on maritime transport under Swiss flag (SR 747.30), Articles 19, 20, 21, 22, 23, 24 and 91

Federal Ordinance on maritime transport (SR 747.301), Articles 5, 5a, 5b, 5c, 5d, 5e, 5f and 6

Federal Ordinance on Swiss maritime yachts (SR 747.321.7), Articles 17 and 18

Description: The financing of a vessel under Swiss flag by foreign funds shall in no way endanger the influence of Swiss interests on the shipping company and on the operation of the vessel (SR 747.301, Article 5d).

The following types of enterprises as listed hereinafter may own and/or operate a vessel under Swiss flag under the following conditions (vessel owner and/or shipping company):

(a) the head office and actual centre of business activities must be located in Switzerland;

(b) at least two thirds of the shares’ voting power representing at least the majority of the share capital of a joint-stock company (Aktiengesellschaft; société anonyme; società anonima) or a stock company with unlimited partners (Kommanditaktiengesellschaft; société en commandite par actions; società in accomandita per azioni) must be owned by Swiss nationals domiciled in Switzerland and/or by substantially Swiss-owned and effectively Swiss-controlled enterprises with registered office in

Switzerland;

(c) the whole share capital of the joint-stock company or of the stock company with unlimited partners must be issued in the form of registered shares;

(d) at least three quarters of the associates or other partners who account for at least three quarters of the capital of a collective society (Kollektivgesellschaft; société en nom collectif; società in nome collettivo), a limited partnership (Kommanditgesellschaft; société en commandite; società in accomandita) or a limited liability company (Gesellschaft mit beschränkter Haftung; société à responsabilité limitée; società a garanzia limitata) must be Swiss nationals domiciled in Switzerland and/or substantially Swiss-owned and effectively Swiss-controlled enterprises with registered office in Switzerland;

(e) at least two thirds of the members who account for at least two thirds of the capital of a co-operative society (Genossenschaft; société coopérative; società cooperativa) must be Swiss nationals domiciled in Switzerland and/or substantially Swiss-owned and effectively Swiss-controlled enterprises with registered office in Switzerland.

To own and/or operate a vessel under Swiss flag:

(a) for all types of enterprises mentioned above:

(i) the majority of the members of the board of directors and of the management must be domiciled in Switzerland;

(ii) if the board of directors or the management is constituted by a single person, this person must be a Swiss national domiciled in Switzerland;

(iii) in addition, the Swiss Maritime Navigation Office may, if necessary, require other executives and/or senior managers of the enterprise to be Swiss nationals domiciled in Switzerland to ensure the substantially Swiss-owned and effectively Swiss-controlled character of the enterprise;

(b) for sole proprietorships (Einzelfirma; entreprise individuelle; ditta individuale), the proprietor must be a Swiss national domiciled in Switzerland;

(c) at least two thirds of the members of the board of directors and of the management of a joint-stock company, a stock company with unlimited partners, a limited liability company or a co-operative society must be Swiss nationals;

(d) statutory auditing reports must be drawn up by auditing companies with an office or branch domiciled in

Switzerland and registered in a cantonal Commercial Register;

(e) eligibility for public guarantee of loans for the financing of seagoing vessels is reserved to vessels sailing under Swiss flag (SR 747.30, Articles 19, 20, 21, 22, 23 and 24; SR 747.301, Articles 5, 5a, 5b, 5c, 5d, 5e, 5f and 6).

Rental/Leasing without operator relating to ships under Swiss flag is allowed to Swiss ship-owning companies only (SR 747.30, Article 91).

Commercial maritime transport services for passenger and freight by sport and leisure crafts under Swiss flag and leasing or rental services relating to sport and leisure crafts under Swiss flag are prohibited (SR 747.321.7, Articles 17 and 18).

22. Sector: Transport Services;

Business Services

Sub-Sector: Internal Waterways Transport Services (Limited to the Rhine); Leasing or Rental Services Concerning Vessels without Operator; Leasing or Rental Services Concerning Pleasure and Leisure Equipment

CPC 7221 Passenger transportation (limited to transport on the Rhine)

CPC 7222 Freight transportation (limited to transport on the Rhine)

CPC 7223 Rental services of non-seagoing vessels with operator (limited to transport on the Rhine)

CPC 83103 Leasing or rental services concerning vessels without operator (limited to internal waterways transport and flag-related restrictions)


CPC 83204 Leasing or rental services concerning pleasure and leisure equipment (limited to internal waterways transport and flag-related restrictions)





Measures: Federal Law on maritime transport under Swiss flag (SR 747.30), 91, 125 and 126

Federal Law on ship registry (SR 747.11), Article 4

Federal Ordinance on ship registry (SR 747.111), Articles 8, 9, 10, 11, 12, 13, 14 and 15

Revised Act on Rhine shipping of 17 October 1868 between Baden, Bavaria, France, Hessen, Netherlands and Prussia (SR 0.747.224.101), as may be amended in the future, Articles 2 and 4

Description: Ships under the flag of a Contracting Party to the Revised Act on Rhine shipping are defined as “belonging to Rhine shipping” (SR 0.747.224.101, Article 2).

As defined by the Revised Act on Rhine shipping (SR 0.747.224.101, Article 4) and as defined in the Federal Law on maritime transport under Swiss flag (SR 747.30, Article 125), ships “belonging to Rhine shipping” have the right to transport passengers and goods between two points on the Rhine. It is not allowed to supply services as indicated in the Industry Classification element under other flags (SR

0.747.224.101, Article 4).

All ships offering commercial transport services of passengers and goods on internal waterways on the territory of Switzerland, including waterways sharing the border with another country, must be registered in the ship registry (Schiffsregister, registre des bateaux, registro del naviglio). To be registered in the ship registry, more than 50 per cent of a ship must be owned by one or more natural persons having their residence in Switzerland or by one or more juridical persons having their domicile in Switzerland. In addition, a ship may be registered in the ship registry only if it is allowed to carry the Swiss flag and if it belongs to an economically independent enterprise or branch with a full-fledged operational organisation in Switzerland (SR 747.11, Article 4).

The owner of a Rhine vessel that is permitted to fly the Swiss flag on the Rhine must meet the requirements as specified hereinafter. Rhine vessels are defined as vessels used for the commercial transport of persons or goods on the Rhine, its tributaries and side canals, downstream of the town of Rheinfelden. The Confederation, the cantons and Swiss public corporations and organisations are not required in their capacity as ship owners to prove that they fulfil these requirements. A maritime vessel that is entered in the register of Swiss maritime vessels (Register der Schweizerischen Seeschiffe, registre des navires suisses, registro delle navi marittime svizzere) may operate on the Rhine under the Swiss flag (SR 747.111, Article 8).

Concerning the abovementioned flag-related restrictions, the following states are “accorded equal status to Switzerland”:

(a) the Contracting Parties to the Revised Act on Rhine shipping of 17 October 1868;

(b) the Member States of the European Community in which, for the purpose of flying the flag of their state on the Rhine, regulations that are equivalent to those applicable to the Contracting Parties to the Revised Act on Rhine shipping apply (SR 747.111, Article 9).

If more than half of the ship is owned by a natural person, a commercial business, a legal entity or its branch office, it must be domiciled in Switzerland and be a national of Switzerland or of a state “accorded equal status to Switzerland” or it must have its registered office in Switzerland and fulfil the requirements of Articles 11 to 13 of SR 747.111 as stated hereinafter with regard to the majority requirement and participation levels.

If more than half of the ship is owned by more than one natural person, commercial company, legal entity or its

branch office, these must be domiciled in Switzerland and be a national of Switzerland or of a state “accorded equal status to Switzerland”, or these must have their registered office in Switzerland and fulfil the requirements of Articles 11 to 13 (SR 747.111) as stated hereafter with regard to the majority requirement and participation levels (SR 747.111, Article 10).

If the ship is owned by a commercial business or a legal entity, this commercial business or legal entity must fulfil the following requirements:

(a) two thirds of all company members (partners, general partners, limited partners and other co-partners) must be domiciled in Switzerland or in a state “accorded equal status to Switzerland” and be a national of Switzerland or of a state “accorded equal status to Switzerland” or, if the limited partners or other co-partners are legal entities or commercial businesses, they must be entities from Switzerland or from a state “accorded equal status to Switzerland” (SR 747.111, Article 13). The partners must in addition hold a minimum of two thirds of the capital;

(b) persons from Switzerland or from states “accorded equal status to Switzerland” must hold a minimum of two thirds of the share capital, registered capital or cooperative capital (SR 747.111, Article 13); these persons must also as a minimum hold the same proportion of voting rights;

(c) a minimum of two thirds of all members of an association as well as all members of the committee or any other executive association body must be domiciled in Switzerland or in a state “accorded equal status to Switzerland” and be nationals of Switzerland or of a state “accorded equal status to Switzerland”;

(d) all members of the board of governors of a foundation must be domiciled in Switzerland or in a state “accorded equal status to Switzerland” and be nationals of Switzerland or of a state “accorded equal status to Switzerland”.

Usufructuaries, secured creditors or persons entitled to any other participation in the business of the ship owner must, if they are in a position to exert a significant influence on the management of the business, fulfil the same requirements as the owner.

Trustors must fulfil the same requirements as trustees. The same condition applies by analogy to arrangements similar to trusts.

A commercial business or legal entity is not regarded as an economically or commercially independent business if the

master of the ship, the ship’s crew or the members of their families own more than two thirds of the ship (SR 747.111, Article 11).

If only one person is entrusted with the management or administration of a sole proprietorship, commercial business or legal entity, that person must be domiciled in Switzerland and be a national of Switzerland or of a state “accorded equal status to Switzerland”.

If more than one person is entrusted with the management or administration of a sole proprietorship, commercial business or legal entity, then the majority of those persons must be domiciled in Switzerland; two thirds must be nationals of Switzerland or of a state “accorded equal status to Switzerland”.

Any horizontal provisions on nationality as stated in this agreement that impose stricter conditions are reserved (SR 747.111, Article 12).

The following persons are regarded as persons from Switzerland or from states “accorded equal status to Switzerland” in accordance with the Revised Act on Rhine shipping:

(a) natural persons that are domiciled in Switzerland or in a state “accorded equal status to Switzerland” and who are nationals of Switzerland or of a state “accorded equal status to Switzerland”;

(b) commercial businesses and legal entities that have their registered office in Switzerland or in a state “accorded equal status to Switzerland” and in which natural persons as referred to in (a) or other commercial businesses or legal entities hold a significant participation as members or partners, shareholders, cooperative members or as other co-partners (sub-participation). Commercial partnerships or legal entities that hold a sub-participation must themselves fulfil the requirements of a significant participation as defined below. The foregoing also applies to any other significant participation in a sub-participation.

A significant participation is defined as (SR 747.111, Article 13):

(a) a participation in the capital normally amounting to at least two thirds;

(b) the possession of the same proportion of the voting rights; and

(c) a significant involvement in the management and administration.

An undertaking in terms of Article 4 of SR 747.11 as stated

above (sole proprietorships, commercial businesses, legal entities) or its branch office must:

(a) be organised appropriately in Switzerland for operating, equipping and manning the vessel; and

(b) have the centre of its commercial activities in Switzerland and conduct the operation of the vessel from there.

These conditions apply by analogy to associations of joint-owners or co-owners.

If the operational tasks are carried out on board by the master of the ship or a member of the ship’s crew (private ship’s owner), the owner of the vessel must be domiciled in Switzerland and be a national of Switzerland or of a state “accorded equal status to Switzerland”. If the ship is owned by more than one person (joint owners or co-owners), these owners must all be domiciled in Switzerland and be nationals of Switzerland or of a state “accorded equal status to Switzerland” (SR 747.111, Article 14).

If a Rhine vessel is operated by an inland operator who is not the owner, this operator must either:

(a) be domiciled or have its registered office in Switzerland and fulfil the requirements that the Ordinance specifies for the owner; or

(b) be domiciled or have its registered office in a state “accorded equal status to Switzerland” and fulfil the requirements that this state specifies for inland operators. In relation to this, the operator must provide an official document in accordance with the Revised Act on Rhine shipping of 17 October 1868 (SR 0.747.224.101).

If a ship is acquired by an owner in terms of Article 8 of SR 747.111 on behalf of the inland operator and primarily for funding purposes, the inland operator must be domiciled or have its registered office in Switzerland as well and must fulfil the same requirements as the owner (SR 747.30, Article 126; SR 747.111, Article 15).

Rental/Leasing without operator relating to ships under Swiss flag is allowed to Swiss ship-owning companies only (SR 747.30, Article 91).


Sub-Sector: Internal Waterways Transport Services

CPC 7221 Passenger transportation (excluding transport on the Rhine)

CPC 7222 Freight transportation (excluding transport on the Rhine)


CPC 7224 Towing and pushing services (excluding transport on the Rhine)



Measures: Federal Law on inland navigation (SR 747.201), Article 3


Description: Cantons have the competence to restrict or prohibit inland navigation on their internal waterways to protect public interests.

Qualification: Switzerland reserves the right for the cantons to maintain, modify or adopt any measures restricting market access and/or national treatment for transport services on internal waterways.

24. Sector: Transport Services, Business Services, Agricultural Services, Community Services

Sub-Sector: Air Transport Services; Specialty Air Services

CPC 731 Passenger transportation by air

CPC 732 Freight transportation by air

CPC 734 Rental services of aircraft with operator

CPC 86753 Surface surveying services (limited to airborne surveying services)

CPC 8719 Other advertising services (limited to aerial advertising services)

CPC 87504 Speciality photography services (limited to aerial photography)

CPC 8811 Services incidental to agriculture (limited to aerial spraying)

CPC 8814 Services incidental to forestry and logging (limited to air-lifted logging and forest fire management)


CPC 9126 Police and fire protection services (limited to aerial fire-fighting)





Measures: Federal Law on air transport (SR 748.0), Articles 2, 8, 27, 28, 29, 30 and 32.

Federal Ordinance on air transport (SR 748.01), Articles 4, 83, 103 and 108

Agreement of 21 June 1999 on air transport between the Swiss Confederation and the European Community (SR 0.748.127.192.68)

Other bilateral air services agreements, existing (SR 0.748.127 series) and future

Description: In order to operate in Swiss air-space, aeroplanes must be registered in the Swiss aircraft register (Schweizerisches Luftfahrzeugregister; registre matricule suisse; matricola svizzera). Foreign aeroplanes may be allowed to operate in Swiss air-space pursuant to bilateral agreements (SR 748.0 Article 2). Aeroplanes owned by the following natural or juridical persons may be registered in the Swiss aircraft register:

(a) Swiss nationals; (b) foreigners, who:

(i) pursuant to a bilateral agreement, are accorded equal status to Swiss nationals in respect of foreign capital participation in and management of Swiss air traffic companies;

(ii) are domiciled in Switzerland; and

(iii) are permitted to stay in Switzerland for an extended period of time;

(c) foreigners, who:

(i) are domiciled in Switzerland;

(ii) are permitted to stay in Switzerland for an extended period of time; and

(iii) normally use the aeroplane from Switzerland;

(d) companies and co-operative societies domiciled in Switzerland and registered in a cantonal Commercial Register (SR 748.01, Article 4).

An authorisation is required for the commercial transport of passengers and freight (SR 748.0, Article 27). Commercial transport of passengers includes services such as air sightseeing services or transport of parachute jumpers and of heli-skiers. Commercial transport of freight includes air-lifted transport of material for construction sites or air lifted logging. A concession is required for the regular transport of passengers and freight on the same flight route (SR 748.0, Article 28). In order to obtain such authorisation or concession, an enterprise must have its domicile in Switzerland (SR 748.0, Article 27), be registered in a cantonal Commercial Register and be owned and controlled by a majority of Swiss nationals or Swiss enterprises. The majority of the shares must be registered shares and in Swiss hands (SR 748.01, Article 103).

Enterprises without domicile in Switzerland may obtain such authorisation and concession on the basis of reciprocity, normally pursuant to bilateral air services agreements. Switzerland reserves the right to accord less favourable treatment to services or service suppliers of Japan than that accorded to like services or service suppliers of any other country (SR 748.0, Articles 29, 30; SR 748.01, Article 108; SR 0.748).

Commercial transport services of passengers or freight between points within the territory of Switzerland (cabotage), as well as rental services of aircraft with operator, must be supplied by Swiss enterprises exclusively, unless international agreements stipulate otherwise. Switzerland reserves the right to accord less favourable treatment to services or service suppliers of Japan than that accorded to like services or service suppliers of any other country, normally pursuant to

bilateral air services agreements (SR 748.0, Article 32; SR 0.748).

Aerial advertising is prohibited (SR 748.01, Article 83).


Sub-Sector: Supporting and Auxiliary Transport Services

CPC 741 Cargo handling services (limited to cargo handling services for air transport)


CPC 7461 Airport operation services (excl. cargo handling)





Measures: Federal Ordinance on aviation infrastructure (SR 748.131.1), Article 29a and Annex on ground-handling services

Agreement of 21 June 1999 on air transport between the Swiss Confederation and the European Community (SR 0.748.127.192.68)

Description: The Ordinance stipulates that Council Directive 96/67/EC of October 1996 on access to the ground-handling market at Community airports shall apply in Switzerland (SR 748.131.1 Article 29a). As a consequence, as provided for by the provisions of the Directive, access to the ground-handling services market may be guaranteed on a reciprocal basis only.

The number of ground-handling services suppliers may be limited in accordance with Council Directive 96/67/EC of October 1996 on access to the ground-handling market at Community airports (SR 748.131.1, Annex on ground-handling services).



CPC 7441 Bus station services Industry Classification:

CPC 7443 Parking services



Level of Government: Cantons



Description: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access or national treatment for services as indicated in the Industry Classification element, including monopolies and exclusive service suppliers.



Industry Classification: CPC 7442 Highway, bridge and tunnel operation services



Measures: Federal Constitution (SR 101), Article 82

Description: The supply of highway, bridge and tunnel operation services must be free of charge (Article 82). This amounts to a de facto ban of the supply of such services on a private commercial basis.

Highways, bridges and tunnels are all state-owned and operated by the state or by delegated entities.



Industry Classification: CPC 7462 Air traffic control services



Measures: Federal Law on aviation (SR 748.0), Article 40

Federal Ordinance on air traffic control services (SR 748.132.1), Article 2

Description: Air traffic control services may be supplied exclusively by a non-commercial institution designated by the Federal Council.

29. Sector: Communications Services

Sub-Sector: Postal and Courier Services

Industry Classification: CPC 751 Postal and courier services




Measures: Federal Law on postal services (SR 783.0), Article 2

Federal Ordinance on postal services (SR 783.01), Articles 2 and 3

Federal Ordinance on road traffic (SR 741.11), Article 91


Description: Swiss Post (Die Schweizerische Post; La Poste Suisse; La Posta Svizzera) has the exclusive mandate to guarantee universal postal service. This covers the pick-up, transport and delivery of domestically and internationally addressed letters up to one kilogram and parcels up to 20 kilograms as well as the pick-up, transport and delivery of subscribed newspapers and periodicals.

Unlike other postal services suppliers, Swiss Post is allowed to drive heavy vehicles at night and on Sundays (SR 741.11, Article 91).

Note for transparency: The exclusive mandate and therefore this reservation do not apply to express delivery services.

Qualification: This reservation corresponds to the legislation (measures) in force on 1 April 2004.


Sub-Sector: Telecommunications Services; Audiovisual Services

Industry Classification: CPC 7524 Programme transmission services

CPC 75300 Radio and television cable services

CPC 9613 Radio and television services




Measures: Federal Law on telecommunications (SR 784.10), Article 3

Federal Law on radio and television (SR 784.40), Articles 1 and 2

Description: According to Swiss Law, telecommunications services are defined as the transport of electromagnetic signals – sound, data, image and combinations thereof – excluding services which are defined as broadcasting services according to the Federal Law on radio and television.

Broadcasting services are defined as the production, processing, transmission and reception of radio and television programme services. A programme service is a sequence of programmes which are offered continuously, defined in time and transmitted using telecommunications techniques and which are intended for the public.

Consequently, the scope of non-conforming measures contained in this reservation and relating to telecommunications or broadcasting is to be determined on the basis of the above definitions.



CPC 7524 Programme transmission services

CPC 75300 Radio and television cable services


CPC 9613 Radio and television services (limited to the licensing procedure and financing)





Measures: Federal Law on radio and television (SR 784.40), Articles 38, 43, 44, 53 and 59


Description: The Law establishes two types of licences:

1. licences with a performance mandate and giving right to a share in revenue from reception fees (Article 38);

2. licences with a performance mandate without giving right to a share in revenue from reception fees (Article 43).

Licences of type 1 shall be granted to local and regional broadcasters in defined coverage areas. Licensees must be natural persons domiciled in Switzerland or juridical persons having their headquarters in Switzerland. Only one licence is granted per coverage area (Article 38 and 44).

Licences of type 2 shall be granted only to a natural person domiciled in Switzerland or to a juridical person having its headquarters in Switzerland (Article 44).

A licence may not be granted to a juridical person under foreign control, to a Swiss juridical person with foreign capital participation or to a natural person who does not have Swiss nationality if reciprocity is not granted (Article 44).

The maximum number of licences (types 1 and 2 together) per broadcasting company is two for television and two for radio (Article 44). Programmes of the Swiss Broadcasting Corporation (Schweizerische Radio- und Fernsehgesellschaft; Société suisse de radiodiffusion et télévision; Società svizzera di radiotelevisione (SRG/SSR idée suisse)) and of other companies that have been granted a licence benefit from guaranteed and privileged access to wireless terrestrial broadcasting or broadcasting by wire (Articles 53 and 59).

Qualification: Switzerland reserves the right to maintain,

modify or adopt any measures restricting market access and/or national treatment with respect to broadcasting services.



CPC 75241 Television broadcast transmission services

CPC 75300 Radio and television cable services (limited to television services)


CPC 96132 Television services (limited to the programming)

CPC 96133 Combined programme making and

broadcasting services (limited to television services)





Measures: Federal Law on radio and television (SR 784.40), Article 7

Federal Ordinance on radio and television (SR 784.401), Articles 5 and 6

Description: Television broadcasters with a national or regional language programme service are obliged to reserve at least 50 per cent of their broadcasting time for Swiss or European productions and are obliged to reserve at least 10 per cent of their broadcasting time or 10 per cent of their production costs for works from independent Swiss or European producers (SR 784.40, Article 7 and SR 784.401, Article 5).

Television broadcasters with a national or regional language programme service which broadcast films in their programme service must spend at least 4 per cent of their gross revenue on purchase, production or co-production of Swiss films or must pay a corresponding support fee of up to 4 per cent. This obligation also applies to foreign television broadcasters which offer windows of national or regional language programme services in Switzerland (SR 784.40, Article 7) and which offer feature, documentary and animation films in their respective programmes (SR 784.401, Article 6).

33. Sector: Financial Services

Sub-Sector: Insurance Services

Industry Classification: Part of CPC 81





Description: A public monopoly on fire and natural damage insurance on buildings exists in the following cantons: Zürich, Bern, Luzern, Nidwalden, Glarus, Zug, Fribourg, Solothurn, Basel-Stadt, Basel-Landschaft, Schaffhausen, Aargau, St. Gallen, Graubünden, Appenzell Innerrhoden, Thurgau, 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.







Measures: Federal Law on the supervision of private insurers (SR 961.01), Articles 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 41, 42 and 44

Federal Ordinance on the supervision of private insurers (SR 961.011), Articles 182, 183, 184, 185, 186 and 187

Description: Representative offices may not conduct business or act as an agent (Articles 3 to 15 and 41).

For insurance companies incorporated in Switzerland, the legal form of a joint-stock company (Aktiengesellschaft; société anonyme; società anonima) or a co-operative society (Genossenschaft; société coopérative; società cooperativa) is required; for branches of foreign insurance companies, the legal form of the insurance company in the head office country must be comparable to a Swiss joint-stock company or to a Swiss co-operative society (Articles 7 and 15).

Except for maritime, aviation and transport insurance services (MAT) as well as reinsurance services, commercial presence is required in Switzerland (Articles 3 and 15).

For insurance intermediation services, such as brokerage and agency, only services supplied by insurance companies established in Switzerland may be supplied with the exception of maritime, aviation and transport insurance services (MAT) as well as reinsurance services. Dependent intermediary insurance suppliers are required to be affiliated to an insurance company domiciled in Switzerland. Independent intermediary insurance suppliers are required to register in the intermediary insurance register (Versicherungsvermittler-Register; Registre des intermédiaires en assurance; Registro degli intermediari assicurativi) (SR 961.01, Articles 7, 15, 41, 42, 43 and 44; SR 961.011, Articles 182 to 187).







Measures: Federal Law on occupational benefit plans concerning old-age, survivors and invalidity (SR 831.40), Articles 11 and 48

Description: Pension funds must be established in Switzerland in order to operate in the statutory pension funds scheme (“Berufsvorsorge”; “prévoyance professionelle”; “previdenza professionale”). Participation in the statutory pension funds scheme requires pension funds to be organised in the form of a co-operative society or of a foundation (Stiftung; fondation; fondazione) (Article 48).

Employers employing persons subject to compulsory insurance must be affiliated to a provident institution (“Vorsorgeeinrichtung”; “institution de prévoyance”; “istituto di previdenza”) entered in the Register for occupational benefit plans (“Register für die berufliche Vorsorge”; “registre de la prévoyance professionnelle”; “registro della previdenza professionale”) according to Swiss Law (Article 11).







Measures: Federal Law on health insurance (SR 832.10), Articles 3 and 4

Federal Ordinance on health insurance (SR 832.102), Article 12

Description: Participation in the basic health insurance scheme requires health insurance suppliers to be organised in one of the following legal entities: an association (Verein; association; associazione), a co-operative society, a foundation or a joint-stock company with non-profit purposes (SR 832.102, Article 12).

Foreign health insurance suppliers must be established in Switzerland in order to operate in the basic health insurance scheme (SR 832.102, Article 12). Persons subject to compulsory health insurance must choose a health insurance participating in the basic health insurance scheme or a private insurer according to Swiss law as their insurance supplier (SR 832.10, Articles 3 and 4).







Measures: Federal Law on accident insurance (SR 832.20), Article 68

Description: Foreign insurance suppliers must be established in Switzerland in order to operate in the compulsory accident and occupational disease insurance scheme.

Persons subject to compulsory accident and occupational disease insurance but excluded from the scope of the Swiss Accident Insurance Fund (Schweizerische Unfallversicherungsanstalt; Caisse nationale suisse d'assurance en cas d'accidents; Istituto svizzero di assicurazione contro gli infortuni (Suva)) must be affiliated by their employer with a private insurer or a health insurance fund with domicile in Switzerland.


Sub-Sector: Banking and Other Financial Services





Measures: Federal Law on the issuance of specific mortgage bonds (SR 211.423.4), Articles 1, 2, 3, 4, and 5

Description: Two mortgage bond issuance institutes have been granted an exclusive right to issue specific mortgage bonds (“Pfandbriefe”; “lettres de gage”; “obbligazioni fondiarie”); in case of the first institute only Swiss cantonal banks are accepted as members; in case of the second institute, banks with head offices in Switzerland whose national mortgage loan business amounts to at least 60 per cent of their balance sheet can be members; the issuance of other mortgage-backed bonds is not affected by this regulation.






Measures: Federal Law on stamp duty (SR 641.10), Article 14

Description: The issuance of foreign collective investment funds is subject to stamp duty.







Measures: Federal Law on banks and savings banks (SR 952.0), Articles 3bis and 3ter

Federal Ordinance on banks and savings banks (SR 952.02), Article 5

Federal Ordinance on foreign banks in Switzerland (SR 952.111), Articles 4, 12 and 14

Description: I. If the foreign controlling ultimate shareholders and/or beneficial owners are nationals and/or residents of a non-Party, then

- the licence to establish a bank to be organised under Swiss law;

- the licence to establish an office, a branch or an agency of a foreign or foreign-controlled bank; and

- the licence to appoint a permanent representative of a foreign bank;

are subject to the additional condition that the country of domicile of the foreign bank or of the foreign controlling corporate or individual shareholder shall guarantee reciprocity.

II. An additional licence (as described under I.) must be obtained by any bank which falls under foreign control or if a foreign controlled bank undergoes a change of its foreign shareholders holding a qualified participation.

A bank organised under Swiss law falls under this provision whenever a foreign person (see below) with a qualified participation directly or indirectly holds more than 50 percent of the voting rights in the bank or a significant influence on it is exercised in another manner. The following shall be deemed foreign persons:

(a) natural persons who have neither Swiss nationality nor a residence permit conferring the right of establishment in Switzerland;

(b) juridical persons and partnerships who have their registered office abroad or, if they have their registered office in Switzerland, are controlled by persons defined under (a).







Measures: Federal Law on banks and savings banks (SR 952.0), Article 3bis

Federal Ordinance on foreign banks in Switzerland (SR 952.111), Articles 4 and 12

Description: The licence

- to establish a bank to be organised under Swiss law, but with respect to which controlling foreign influence exists;

- to establish an office, a branch or an agency of a foreign or foreign-controlled bank; or

- to appoint a permanent representative of a foreign bank;

is subject to the additional condition that the corporate name of the foreign controlled Swiss bank shall in no way indicate or suggest that the bank is Swiss-controlled.

A bank organised under Swiss law falls under this provision whenever a foreign person (see below) with a qualified participation directly or indirectly holds more than 50 percent of the voting rights in the bank or a significant influence on it is exercised in another manner.

The following shall be deemed foreign persons:

(a) natural persons who have neither Swiss nationality nor a residence permit conferring the right of establishment in Switzerland;

(b) juridical persons and partnerships who have their registered office abroad or, if they have their registered office in Switzerland, are controlled by persons defined under (a).







Measures: Federal Ordinance on foreign banks in Switzerland (SR 952.111), Article 2

Description: Representative offices of a foreign bank may neither conduct business nor act as an agent.







Measures: Federal Law on collective investment schemes (SR 951.31), Articles 13, 120 and 123


Description: Foreign investment funds may be professionally marketed or distributed in or from Switzerland only through a licensed representative agent resident in Switzerland.

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures which are not inconsistent with its commitments under the GATS.







Measures: Federal Law on stock exchanges and securities trading (SR 954.1), Article 37

Federal Ordinance on stock exchanges and securities trading (SR 954.11), Articles 14, 41, 49, 53 and 56

Description: I. If its ultimate shareholders and/or beneficial owners are nationals and/or residents of a non-Party, authorisation of a foreign stock exchange or of a stock exchange controlled by foreign persons domiciled abroad may be refused if the non-Party in which the foreign stock exchange has its registered office or in which the controlling foreign persons are domiciled does not accord Swiss stock exchanges effective access to its markets and does not offer them the same competitive opportunities as to the local stock exchange. The same rule shall apply to the authorisation of securities dealers.

II. Stock exchanges and securities dealers which subsequently come under foreign control must obtain the approval of the Swiss Financial Market Supervisory Authority (Eidgenössische Finanzmarktaufsicht (FINMA); Autorité fédérale de surveillance des marchés financiers (FINMA); Autorità federale di vigilanza sui mercati finanziari (FINMA)). The same condition shall apply to foreign-controlled stock exchanges or securities dealers, if there is a change in the foreign persons with significant interests.

Stock exchanges and securities dealers organised under Swiss law shall be considered foreign-controlled, if foreign persons (see below) with significant interests in them hold over half the voting rights directly or indirectly, or otherwise exert a controlling influence on them. The following shall be deemed foreign persons: (a) natural persons who have neither Swiss nationality nor

a residence permit conferring the right of establishment in Switzerland;

(b) juridical persons and partnerships which have their registered office abroad or, if they have their registered office in Switzerland, are controlled by persons mentioned under letter (a).







Measures: Federal Ordinance on stock exchanges and securities trading (SR 954.11), Article 39

Swiss Financial Market Supervisory Authority Circular 2008/5, n. 54-63

Description: Representative offices of a foreign securities dealer may neither conduct business nor act as an agent.

46. Sector: Business Services; Community Services

Sub-Sector: Supervisory audit services

CPC 81312 Financial market regulatory services

CPC 81409 Other services auxiliary to insurance and pension funding


CPC 91112 Financial and fiscal services




Measures: Federal Law on financial market supervision (SR 956.1), Article 26

Federal Ordinance on financial market supervisory audit (SR 956.161), Articles 2 to 7

Federal Law on collective investment schemes (SR 951.31, Article 127

Federal Law on money laundering in the financial sector (SR 955.0), Article 19b


Description: Financial services suppliers may be obliged to mandate an auditing company to audit compliance with all supervisory provisions (supervisory audit service). The choice of the auditing company is subject to approval by the supervisory authority (SR 956.1) or the Federal Council (SR 951.31, SR 955.0).

The auditing company must be supervised according to the the Federal Law on the authorisation and control of auditors (SR 956.1).

Note: See reservation No. 54 of this Appendix.

Further conditions for approval may apply inter alia with respect to requirements for establishing subsidiaries or the number and years of experience of the senior auditors of the company (SR 956.161, SR 951.31).

Qualification: Switzerland reserves the right to adopt any measures with regard to requirements of supervisory auditing services restricting market access and/or national treatment.

47. Sector: Business Services

Sub-Sector: Real Estate Services

Industry Classification: CPC 821 Real estate services involving own or leased property

CPC 822 Real estate services on a fee or contract basis



Cantonal (Canton of Ticino)

Measures: Cantonal Law on the exercise of fiduciary activities (Legge sull’esercizio delle professioni di fiduciario, del 18 giugno 1984 (11.1.4.1)), Articles 1, 6 and 11

Description: The supply of real estate services on a fee or contract basis in the Canton of Ticino is restricted to “fiduciario immobiliare” (professional title) subject to authorisation.

Measures contained in reservation No. 5 of this Appendix restrict the supply of services classified under CPC 821.

48. Sector: Business Services; Audiovisual Services

Sub-Sector: Leasing or Rental Services Concerning Personal and Household Goods; Audiovisual Services

CPC 8320 Leasing or rental services concerning personal and household goods (limited to video tapes and other content carriers)

CPC 96113 Motion picture or video tape distribution services


CPC 9612 Motion picture projection services





Description: Switzerland reserves the right to maintain, modify or adopt, on the grounds of public morals or protection of individuals, any measures restricting market access or national treatment for services as indicated in the Industry Classification element. This applies in particular to sexual, obscene, or violent contents.


Sub-Sector: Research and Development Services

Industry Classification: CPC 85 Research and Development Services (limited to the participation in Swiss national and European research programs)




Measures: Bylaws of the Swiss National Science Foundation (Schweizer Nationalfonds zur Förderung der wissenschaftlichen Forschung (SNF); Fonds national suisse de la recherche scientifique (FNS); Fondo nazionale svizzero per la ricerca scientifica (FNS)), approved by the Federal Council on 2 May 2001, Article 8

Description: To apply as a natural person for participation in national and European research programs, a researcher needs to be resident in Switzerland (independents) or be employed by an institution established in Switzerland.

The Swiss National Science Foundation (SNSF) may authorise, either in individual cases or for whole programs, juridical persons to apply (i.e. restriction to market access for enterprises).


Sub-Sector: Legal Services

Industry Classification: CPC 861 Legal services (limited to representation services in courts)





Description: All cantons maintain measures restricting market access and/or national treatment with respect to legal representation services in courts. Such measures include, but are not limited to, exams and practical experience in the canton where admission is sought and registration in the register of the same canton.



Industry Classification: CPC 861 Legal services (limited to notary public services)





Law by the Canton of Zürich on notary public services (Notariatsgesetz vom 9. Juni 1985 LS 242 (NotG)), Sections 1 and 2

Law by the Canton of Fribourg on notary public services (Loi du 20 septembre 1967 sur le notariat RSF 261.1 (LN); Gesetz vom 20. September 1967 über das Notariat SGF 261.1 (NG)), Article 2

Description: Cantons may maintain measures for the supply of notary public services.

In particular, services such as authentication of documents and notarisations (i.e. sales acts, donations, inheritance, corporate and foundation charters, etc.) may only be supplied by a registered notary public or other expressly authorised commissioners for oaths.

The Canton of Zürich fixes a ceiling of 44 notaries public authorised to practice in its territory.

The Canton of Fribourg fixes a ceiling of 42 notaries public authorised to practice in its territory. The legislation also requires Swiss nationality.

Other cantons maintain similar measures. Some cantonal laws also provide that notaries public be elected by popular vote.



Industry Classification: CPC 861 Legal services (limited to legal advisory services on Swiss fiscal law)


Level of Government: Cantonal (Canton of Ticino)

Measures: Cantonal Law on the exercise of fiduciary activities (Legge sull’esercizio delle professioni di fiduciario, del 18 giugno 1984 (11.1.4.1)), Articles 1, 5 and 10

Description: The supply of legal advisory services on Swiss fiscal law in the Canton of Ticino is restricted to “fiduciario commercialista” (professional title) subject to authorisation.



Industry Classification: CPC 861 Legal services (limited to patent attorneys)



Measures: Federal Law on patent attorneys (Bill as of 7 December 2007), Articles 2 and 9. This measure shall apply as at the date of entry into force of the Law.

Federal trademark Law (SR 232.11), Article 42

Federal Law on designs (SR 232.12), Article 18

Federal patent Law (SR 232.14), Article 13

Description: To act as a patent attorney (“Patentanwalt”; “conseil en brevets”; “consulente in brevetti”) a permanent postal address in Switzerland is required, as well as one year of professional experience in Switzerland under the supervision of a patent attorney admitted by the Swiss Federal Institute of Intellectual Property (Eidg. Institut für Geistiges Eigentum (IGE); Institut fédéral de la propriété intellectuelle (IPI); Istituto federale della proprietà intellettuale (IPI)).


Sub-Sector: Accounting and Auditing Services

Industry Classification: CPC 8621 Accounting and auditing services




Measures: Swiss Code of Obligations (SR 220), Articles 730 and 740

Federal Law on the authorisation and control of auditors (SR 221.302), Article 4

Description: For auditing companies (“Revisionsstelle”; “organe de révision”; “ufficio di revisione”), at least one auditor must be domiciled in Switzerland or have a registered office or principal or branch office in Switzerland (SR 220, Article 730).

For liquidation companies (“Liquidatoren”; “liquidateurs”; “liquidatori”), at least one of the liquidators must be domiciled in Switzerland (SR 220, Article 740).

Foreign titles that may be required to practice in Switzerland will be recognised, provided the foreign diploma is considered to be equivalent. Moreover, the competence in one national language will be required (SR 221.302, Article 4).


Sub-Sector: Engineering Services

Industry Classification: CPC 8672 Engineering services (limited to official land measurements (cadastral and related activities ))



Measures: Federal Ordinance on federal diploma for land surveyors (SR 211.432.261), Articles 1, 2 and following

Description: Official land measurements (cadastral surveying) may only be carried out by licensed surveyors. A licence is granted to qualified surveyors after they have passed an exam. Theoretical knowledge and practical experience in the home country will be taken into account in the assessment of subject matters for which an exam is necessary.


Sub-Sector: Advertising Services

Industry Classification: CPC 871 Advertising services



Measures: Federal Law on medicinal products and medical devices (Law on therapeutic products) (SR 812.21), Article 32

Federal Law on narcotics and psychotropic substances (SR 812.121), Articles 1 and 17

Federal Law on the transplantation of organs, tissues and cells (SR 810.21), Article 49

Federal Ordinance on advertisement for medicinal products (SR 812.212.5), Article 14

Federal Ordinance on medicinal products (SR 812.212.21), Articles 23 and 24

Federal Ordinance on narcotics and psychotropic substances (SR 812.121.1), Article 56

Description: Advertising is prohibited for transplant products (SR 810.21 Article 49; SR 812.21, Article 32), for narcotics and psychotropic substances (SR 812.121, Articles 1 and 17; SR 812.121.1, Article 56) and for medicinal products only available on prescription (SR 812.21, Article 32; SR 812.212.5, Article 14; SR 812.212.21, Articles 23 and 24).

57. Sector: Business Services; Audiovisual Services

Sub-Sector: Advertising Services; Promotion Services; Audiovisual Services

CPC 7524 Programme transmission services (limited to the broadcasting of promotional material)

CPC 75300 Radio and television cable services (limited to the broadcasting of promotional material)

CPC 87110 Sale or leasing services of advertising space or time (limited to radio and television programmes)

CPC 87120 Planning, creating and placement services of advertisements to be displayed through the advertising media (limited to radio and television programmes).

CPC 96111 Promotion or advertising services (limited to the programming and broadcasting of promotional material)


CPC 9613 Radio and television services (limited to the programming and broadcasting of promotional material)



Measures: Federal Law on radio and television (SR 784.40), Articles 10 and 12


Description: The Law bans the advertisement of tobacco products and medicinal products only available on prescription and restricts the advertisement of alcoholic beverages (Article 10).

Companies whose main activity is the production or sale of the abovementioned products or which mainly supply services to such companies may not sponsor broadcasts (Article 12).

Qualification: Switzerland reserves the right to ban advertising for alcoholic beverages or to introduce any restrictions.

Note for transparency: The promotion of political and religious material may not be broadcast as advertising.


Sub-Sector: Advertising Services

Industry Classification: CPC 8719 Other advertising services (limited to outdoor advertising services)



Measures: Cantonal and municipal legislations, as qualified by the Description element

Description: Outdoor advertising on public ground is subject to long-term exclusive supplier’s contracts by tender through cantons and municipalities.

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures relating to outdoor advertising on public or private ground for certain products judged to be detrimental to human health or public morals (e.g. tobacco products), including prohibition thereof.

59. Sector: Business Services; Agricultural Services

Sub-Sector: Placement and Supply Services of Personnel; Agency Services; Services Incidental to Agriculture and Forestry

CPC 872 Placement and supply services of personnel

CPC 87909 Other business services n.e.c. (limited to agency services on behalf of individual performers)

CPC 8811 Services incidental to agriculture (limited to services of farm labour contractors)


CPC 8814 Services incidental to forestry and logging (limited to services of forest labour contractors)




Measures: Federal Law on employment services and the hiring of services (SR 823.11), Articles 2, 3, 12, 13 and 14

Description: The placement and hiring of services from abroad to Switzerland by a foreign company offering services for hire is not allowed (i.e. cross-border supply is not allowed).

A placement and/or hiring agency must be registered in a cantonal Commercial Register.

The placement and hiring of services within Switzerland requires a cantonal licence. Companies providing staff from Switzerland for hire or placement abroad or providing newly arriving foreign staff for hire in Switzerland additionally require a federal licence. Natural persons responsible for management of a placement and/or hiring agency must be Swiss nationals or foreigners with a residence permit.

Additional conditions apply to the placement and/or hiring of services, for example: sufficient business expertise, lodging of a deposit as a guarantee, natural persons responsible for management must be qualified to offer services for hire on a professional basis and be of proven good repute, etc.

These measures apply to all types of placement and hiring, including for example “head-hunter” services, placement and casting of artists, photo models or fashion models, athletes, hiring of household personnel, maids or au pairs, harvesting, logging and other services of farm or forest labour contractors.

These measures apply to all types of placement and hiring including in connection with rental services of machinery

or vehicles with operator, driver or crew.


Sub-Sector: Investigation and Security Services

CPC 873 Investigation and security services (limited to forensic analysis of human DNA-profiles)

Note: “DNA” refers to deoxyribonucleic acid.


CPC 873 Investigation and security services (limited to security services excluding security consultation services CPC 87302)




Cantonal

Measures: Federal Ordinance on the use of DNA-profiles in criminal proceedings and for the identification of unknown or missing persons (SR 363.1), Article 2

Federal Constitution (SR 101), Articles 178, 5 and 36, as qualified by the Description element

Description: Investigation services as indicated in the Industry Classification element:

The competent authorities may delegate certain investigation activities to competent private laboratories. Legal domicile in Switzerland is required, and the production and supply of the services must take place in Swiss territory (SR 363.1, Article 2) (no cross-border trade or outsourcing abroad allowed).

Note for transparency: requirements are set out in the federal Ordinance on quality and service requirements for forensic analysis of DNA (SR 363.11).

Security services as indicated in the Industry Classification element:

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures relating to the delegation by the government of certain security services to private entities.


Sub-Sector: Investigation and Security Services

Industry Classification: CPC 873 Investigation and security services (excluding security consultation services CPC 87302)




Measures: Cantonal legislations, including intercantonal agreements, as qualified by the Description element

Intercantonal Agreement on security enterprises (Concordat concernant les entreprises de sécurité du 18 octobre 1996 (RO 2001 2587), as amended on 5 October 2004 (RO 2004 4303)), Articles 8, 9 and 10

Description: Switzerland reserves the right to maintain, modify or adopt any measures relating to investigation and security services, including through intercantonal agreements.

The Intercantonal Agreement on security enterprises adhered to by Western cantons sets out a requirement of Swiss nationality or permanent residency and passing of a cantonal exam in the canton where establishment is sought (Article 8). Security enterprises from a canton not party to the Intercantonal Agreement may not supply services unless authorisation to do so is granted (Article 10).


Sub-Sector: Building Cleaning Services

Industry Classification: CPC 87409 Other building cleaning services (limited to furnace and chimney cleaning services)





Description: Some cantons maintain a monopoly or an exclusive service suppliers scheme for furnace and chimney cleaning services.


Sub-Sector: Collection Agency Services

Industry Classification: CPC 87902 Collection agency services





Cantonal Law of Ticino on the exercise of fiduciary activities (Legge sull’esercizio delle professioni di fiduciario, del 18 giugno 1984) (11.1.4.1), Articles 1, 5 and 10


Description: The supply of collection agency services in the Canton of Ticino is restricted to “fiduciario commercialista” (professional title) subject to authorisation.

Qualification: Switzerland reserves the right to maintain, modify or adopt any measure relating to collection agency services. This applies to collection services related to any type of claim in respect of, for example, financial assets, real assets, intangible assets (such as intellectual property rights) or any type of debt instruments.


Sub-Sector: Translation and Interpretation Services

Industry Classification: CPC 87905 Translation and interpretation services (limited to translation for official purposes)



Level of Government: Cantonal (Cantons of Zürich and Genève)

Measures: Regulation of the Canton of Zürich relating to interpreters, (Dolmetscherverordnung, vom 26./27. November 2003) (LS 211.17), Article 10

Regulation by the Canton of Genève relating to sworn translators, (Règlement relatif aux traducteurs-jurés du 6 décembre 2004) (I 2 46.03), Article 2

Description: Swiss nationality or possession of a residence permit for several years may be required in the Canton of Zürich for interpretation and translation services for judicial and administrative purposes (LS 211.17).

Domicile for at least three years in Switzerland is required in the Canton of Genève for translation services for official purposes (I 2 46.03).


Sub-Sector: Other Business Services

Industry Classification: CPC 87909 Other business services n.e.c. (limited to the management of copyrights)




Measures: Federal Law on copyrights and neighbouring rights (SR 231.1), Articles 41 and 42

Description: Enterprises acting in the management of copyrights and neighbouring rights where collective exploitation is required by law must be approved by the Federal Institute of Intellectual Property (Eidg. Institut für Geistiges Eigentum (IGE); Institut fédéral de la propriété intellectuelle (IPI); Istituto federale della proprietà intellettuale (IPI)) (Article 41).

Note: Copyrights is to be understood as defined in CPC 89230.

Only one authorisation is granted per category of works and the collecting enterprises must have their headquarters and management in Switzerland (Article 42).

Note for transparency: At the date of signing of the Agreement, the following five collecting enterprises are approved by the Federal Institute of Intellectual Property: SUISA, SUISSIMAGE, ProLitteris, Société Suisse des Auteurs (SSA) and SWISSPERFORM.

66. Sector: Agricultural Services

Sub-Sector: Services Incidental to Agriculture

Industry Classification: CPC 8811 Services incidental to agriculture (limited to slaughter services and on artificial insemination)




Measures: Federal Law on animal protection (SR 455), Article 21

Federal Ordinance on animal protection (SR 455.1), Articles 178, 179, 184, 185 and 187

Federal Ordinance on epizooties (SR 916.401), Articles 51, 52, 53 and 54

Description: Slaughter services (Market Access restriction) :

Slaughter of mammalians without stunning prior to drawing of blood is prohibited (SR 455, Article 21; SR 455.1, Article 178). Stunning has to be immediate and cause no pain (SR 455.1, Article 185).

Stunning methods and their application are prescribed by the Ordinance on animal protection (SR 455.1, Article 184). Blood may be drawn only once the animal is unconscious (SR 455.1, Article 187).

Artificial insemination :

Provisions applicable to artificial insemination may de facto restrict cross-border supply of services. The inseminator needs to be certified by the canton (SR 916.401, Articles 51 and 53). The semen has to be obtained from a facility that meets the criteria set by the Swiss authorities (SR 916.401, Articles 52 and 54). If the above provisions are not met, the authorities may take any measures regarding an inseminated animal for prevention of epizooties in particular upon re-entry of the animal into Swiss territory. In addition, any conditions regarding registration in a national herd-book apply.


Sub-Sector: Services Incidental to Agriculture and Forestry

CPC 8811 Services incidental to agriculture (limited to activities involving dissemination of genetically modified organisms)


CPC 8814 Services incidental to forestry and logging (limited to activities involving dissemination of genetically modified organisms)



Measures: Federal Constitution (SR 101), Articles 120 and 197

Description: The use of genetically modified organisms (GMOs) in agriculture and forestry and their dissemination into the environment are prohibited.


Sub-Sector: Services Incidental to Agriculture and Hunting

Industry Classification: CPC 8813 Services incidental to hunting





Description: Killing of animals in any cruel way is prohibited, including, for instance, types of hunting activities involving protracted cruel treatment of prey (SR 455, Article 26).

Services related to the enforcement of the cantonal regulations on hunting and related activities may not be supplied on a commercial basis. These services are either supplied by the cantonal administration or by other persons assigned by that administration (usually volunteers or non-profit organisations).

Note for transparency: Cantons may ban hunting, or specific types of hunting, on their territory.

69. Sector: Agricultural Services;

Entertainment Services

Sub-Sector: Services Incidental to Agriculture and Hunting;

Entertainment Services

CPC 8813 Services incidental to hunting Industry Classification:

CPC 96199 Other entertainment services n.e.c. (limited to entertainment services involving animals)




Description: The Law bans the organisation of fights between animals or with animals where these are mistreated or killed.

The Law bans the killing of animals for entertainment or on perverse purposes, such as shooting at tame animals.

The Law bans the killing of animals in any cruel way.

70. Sector: Construction Work and Mining Services

Sub-Sector: Construction Work For Engineering Works; Services Incidental to Mining (Limited to the Oil Sector)

CPC 5139 For engineering works n.e.c. Industry Classification:

CPC 883 Services incidental to mining




Measures: Intercantonal Agreement on the prospecting and exploitation of oil (Konkordat vom 24. September 1955 betreffend die Schürfung und Ausbeutung von Erdöl; Concordat du 24 septembre 1955 concernant la prospection et l’exploitation du pétrole), Articles 1, 3, 4 and 8


Description: A concession issued by cantons is required for the prospecting and exploitation of oil.

Cantons may grant such concession on a case-by-case and discretionary basis.

In the cantons of Zürich, Schwyz, Glarus, Zug, Schaffhausen, Appenzell Innerrhoden, Appenzell Ausserrhoden, St. Gallen, Aargau and Thurgau foreign capital participation in an enterprise holding such a concession is restricted to not more than 25 per cent (Intercantonal Agreement on the prospecting and exploitation of oil, Article 3). Other cantons apply similar measures.

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment in respect of the prospecting and exploitation of oil.

71. Sector: Services Related to Energy

Sub-Sector: Energy Distribution

CPC 887 Services incidental to energy distribution Industry Classification:

Services related to the activities covered by CPC 887




Measures: Federal Law on electricity supply (SR 734.7), Article 18

Cantonal and municipal legislations, as qualified by the Description element

Description: The electricity transmission network is operated solely by the national electricity distribution network company and owned by at least 50 per cent by the cantons and municipalities (SR 734.7, Article 18).

Qualification: Switzerland reserves the right for the cantons and municipalities to maintain, modify or adopt any measures restricting market access and/or national treatment for services as indicated in the Industry Classification element.

72. Sector: Community and Social Services

Sub-Sector: Public Administration and Other Services to the Community as a Whole

Industry Classification: CPC 91260 Police and fire protection services




Measures: Federal, cantonal and municipal legislations, as qualified by the Description element

Description: Switzerland reserves the right to maintain, modify or adopt any measures relating to police and fire protection services.


Sub-Sector: Public Administration and Other Services to the Community as a Whole

CPC 91270 Law courts related administrative services Industry Classification:

CPC 91280 Administrative services related to detention or rehabilitation of criminals





Description: Administrative services relating to courts of law and relating to detention or rehabilitation of criminals are reserved to the Confederation, the cantons and the municipalities.


Sub-Sector: Education Services

CPC 921 Primary education services (limited to public services)

CPC 922 Secondary education services (limited to public services)

CPC 923 Higher education services (limited to public services)


CPC 924 Adult education services n.e.c. (limited to public services)




Measures: Federal Constitution (SR 101), Articles 62 and 63a

Federal Law on federal institutes (SR 414.110)



Operation of the Federal Institutes of Technology (Eidgenössische Technische Hochschulen (ETH); écoles polytechniques fédérales (EPF); politecnici federali (PF)) is reserved to the Confederation (SR 101, Article 63a; SR 414.110).

Note for transparency: The Confederation applies no restrictions on market access or national treatment for universities of applied sciences (Fachhochschulen; hautes écoles spécialisées; scuole universitarie professionali) (see Federal Law on the universities of applied sciences, SR 414.71).

CANTONAL LEVEL:

Public education falls within the competence of the cantons (SR 101, Articles 62 and 63a).

Qualification: Switzerland reserves the right for the cantons and municipalities to maintain, modify or adopt any measures restricting market access and/or national treatment for public education services.

Note for transparency: Public education services are understood as education services where:

(a) the Government or an agency mandated by governmental authorities issues a title or a curriculum or other form of specification of the education service indicating that this education service forms an integral

part of the greater system of public education; and

(b) there is a public mandate corresponding to the overall education policy of the canton or the Confederation and enshrined in a legal act. The provision of a subsidy or the permission by governmental authorities to deliver a certain type of education service is not sufficient in itself to determine that a mandate exists; and

(c) public education services correspond to a public need for the supply of the service. This need is to be understood in the sense that there is a political will to achieve certain goals by means of particular education services. This may or may not be reflected in any laws. The question here is whether public action to supply such a service would be required if it did not already exist. The third criterion is unrelated to market access.



CPC 921 Primary education services (limited to private services)


CPC 922 Secondary education services (limited to private services)






Description: Compulsory education may only be attended in the territory of Switzerland in schools established in a given canton (prohibition of consumption abroad).

Qualification: Switzerland reserves the right for the cantons and municipalities to maintain, modify or adopt any measures restricting market access and/or national treatment for private education services as indicated in the Industry Classification element under the modes of supply “cross-border supply” and “consumption abroad”.



Industry Classification: CPC 929 Other education services (excluding private foreign language teaching services and private cooking teaching services)





Description: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment for education services as indicated in the Industry Classification element.


Sub-Sector: Health and Social Services

Industry Classification: CPC 93199 Other human health services n.e.c. (limited to blood collection and storage services)




Measures: Federal Law on medicinal products and medical devices (Law on therapeutic products) (SR 812.21), Articles 2, 10 and 34



Collecting human blood from donors for transfusion, for the manufacture of therapeutic products, or for supply to a third party, including the import of blood products, is subject to authorisation. Only juridical persons domiciled in Switzerland and registered in a cantonal Commercial Register as well as natural persons residing in Switzerland may be granted such authorisation (SR 812.21, Articles 2, 10 and 34).

CANTONAL LEVEL:

Authorisation issued by the cantons is required for operating establishments such as hospitals which do not collect, but stock blood or blood products (SR 812.21, Article 34). Cantons have and may maintain measures restricting market access and/or national treatment.

78. Sector: Trade Services;

Community and Social Services

Sub-Sector: Retail Trade Services;

Health and Social Services

CPC 63211 Non-food retailing services (limited to pharmacists and opticians)

CPC 931 Human health services


CPC 932 Veterinary Services




Measures: Federal Law on medical professions requiring a university degree (SR 811.11), Article 2, 12, 15, 34, 36

Federal Ordinance on diplomas, university education, post-graduate education and the exercise of medical professions requiring a university degree (SR 811.112.0), Article 14

Federal Law on health insurance (SR 832.10), Articles 34 and 55a

Federal Ordinance on health insurance (SR 832.102) Articles 36, 44, 45, 46, 47, 48, 49, 50, 50a, and 54

Federal Ordinance on the limitation of the admission of service suppliers practicing on account of the compulsory medical and health insurance (SR 832.103), all Articles

Federal Ordinance on the components of the compulsory health care insurance (SR 832.112.31), Articles 5, 6, 9b, 9c, 11 and 40

Federal Law on accident insurance (SR 832.20), Article 10

Federal Ordinance on accident insurance (SR 832.202), Article 17


Description: The number of service suppliers admitted to practice on account of the compulsory medical and health insurance is limited per canton and per occupation (quantitative ceiling). Cantons may exclude any further admission if the density of service suppliers in the canton is above the regional or the national average (SR 832.10, Article 55a and SR 832.103, all Articles).

Swiss nationality is required to practice a medical profession independently. However, a foreign natural person may exercise the medical profession in a practice provided the practice is located in a region where the number of professionals is proven to be insufficient

(economic needs test), and if its diploma is recognised as equivalent and the foreign natural person speaks a national language. Moreover, a foreign natural person may be allowed to practice independently a medical profession in a specific hospital in the case where that person is allowed to teach within accredited course programmes in that hospital, and if his or her diploma is recognised as equivalent. (SR 811.11, Articles 2, 12, 15, 34, 36; SR 811.112.0, Article 14).

Chiropractors are required to pass the federal exam for chiropractors (diploma and postgraduate title). Applicants are requested to have successfully completed professional training in one of the institutions listed in Article 40 paragraph 1 of SR 832.112.31 (see also SR 832.102, Article 44). Cantons may, on a case-by-case and discretionary basis, admit institutions additional to those listed in Article 40, paragraph 1, of SR 832.112.31. Osteopaths are required to pass the intercantonal exam for osteopaths.

For reimbursement by compulsory (and additional) health and medical insurance, certain occupations (CPC 93191, nursing services, physiotherapeutic and para-medical services) require registration at the cantonal level (SR 811.11, Articles 2 and 15; SR 832.112.31, Articles 5, 6, 9b, 9c and 11).

Medical services supplied abroad are covered by compulsory health insurance or by accident and occupational disease insurance in emergency cases only if the treatment cannot be provided in Switzerland (SR 832.10 Article 34; SR 832.102, Article 36; SR 832.20, Article 10; SR 832.202, Article 17).

Medical laboratories may be subject to an exclusive service suppliers scheme (SR 832.102, Article 54).

Note for transparency: Reimbursement is capped at twice the amount of the costs that would be reimbursed in Switzerland.

Note for transparency: Medical services supplied in adjacent countries may be covered by compulsory health insurance under specific conditions as defined by the Federal Council.

79. Sector: Trade Services;

Community and Social Services

Sub-Sector: Retail Trade Services;

Health and Social Services

CPC 63211 Non-food retailing services (limited to pharmacists and opticians)

Note: “Opticians” refers to Persons qualified to examine the eyes and prescribe glasses.

CPC 931 Human health services

CPC 932 Veterinary services

CPC 933 Social services


Intermediation of social services






Description: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment with respect to human health, veterinary, social services or intermediation services relating to social services, as well as related retailing services.


Sub-Sector: Sewage and Refuse Disposal, Sanitation and other Environmental Protection Services

CPC 9401 Sewage services (limited to public utilities)

CPC 9402 Refuse disposal services (limited to public utilities)

CPC 9403 Sanitation and similar services (limited to public utilities)

CPC 9404 Cleaning services of exhaust gases (limited to public utilities)

CPC 9405 Noise abatement services (limited to public utilities)

CPC 9406 Nature and landscape protection services (limited to public utilities)


CPC 9409 Other environmental protection services n.e.c. (limited to public utilities)






Description: Public utilities in the environmental services sector, whether owned and operated by cantons or municipalities or contracted out by them to third parties, are subject to monopolies or exclusive service suppliers rights at the cantonal or municipal level.

Exclusive rights to operate public utilities in the environmental sector are not necessarily granted on a national treatment basis.

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures of the type described.


Sub-Sector: Sewage and Refuse Disposal, Sanitation and other Environmental Protection Services

Industry Classification: CPC 9409 Other environmental protection services n.e.c. (limited to radiation surveillance)



Measures: Radiation protection Law (SR 814.50), Article 17

Description: The Federal Council designates institutions responsible for radiation surveillance services for official purposes. The designation of responsible institutions is not necessarily on a national treatment basis.


Sub-Sector: Audiovisual Services

CPC 96112 Motion picture or video tape production services







Measures: International agreements on cinematographic and audiovisual relationships with third countries or within the Council of Europe, existing (SR 0.443.913.6, SR 0.443.916.3, SR 0.443.917.2, SR 0.443.923.2, SR 0.443.934.9 and SR 0.443.945.4) or future

European Convention of 2 October 1992 on cinematographic co-production (SR 0.443.2), as may be amended in the future

Agreement of 11 October 2007 between the European Community and the Swiss Confederation in the audiovisual field, establishing the terms and conditions for the participation of the Swiss Confederation in the Community programmes MEDIA 2007 (SR 0.784.405.226.8), including future MEDIA programmes or programmes of a similar kind

European Convention of 5 May 1989 on transfrontier television (SR 0.784.405), as may be amended in the future

Description: Switzerland confers national treatment to audiovisual works covered by bilateral or plurilateral agreements on co-production in the field of audiovisual works, in particular in relation to access, funding and distribution.

Co-productions with other countries are treated the same as Swiss films when Swiss involvement is at least equivalent to foreign involvement or, when Swiss involvement is less substantial, subject to reciprocity or a co-production agreement between Switzerland and the country concerned.

Measures granting benefits under support programmes, such as MEDIA and EURIMAGES.

Measures relating to the allocation of screen time which implement arrangements such as the Council of Europe Convention on transfrontier television and confer national treatment to audiovisual works and/or to suppliers of audiovisual services meeting specific European origin criteria.



Industry Classification: CPC 96113 Motion picture or video tape distribution services




Measures: Federal Law on the film industry (SR 443.1), Article 19

Description: In order to guarantee linguistic diversity, the Law stipulates that a same film may only be distributed by a film distribution enterprise once it possesses the rights for all language versions of the film for the entire territory of Switzerland.









Measures: Federal Law on the film industry (SR 443.1), Articles 21 and 23


Description: If the cinematic offerings in a given region are not sufficiently diverse, the Confederation may levy incentive fees in order to promote the diversity of the cinematic offerings (SR 443.1, Article 21).

Only natural persons domiciled in Switzerland or juridical persons established in Switzerland may show or distribute films intended for public exhibition or projection. All members of the board of a juridical person must be domiciled in Switzerland (SR 443.1, Article 23).

Note for transparency: The public exhibition or projection of films or the distribution of films for public exhibition or projection requires registration of the distributor and the exhibitor in a public register.

Qualification: Switzerland reserves the right to adopt any measures restricting market access and/or national treatment with respect to motion picture distribution and exhibition or projection services, in order to encourage the diversity as well as the quality of the cinematic offerings pursuant to paragraph 2 of Article 71 of the Federal Constitution (SR 101).



Industry Classification: CPC 9612 Motion picture projection services





Description: The exhibition or projection of films in cafés, restaurants, discotheques, nightclubs and similar premises may be prohibited or subject to authorisation.

Cantons and municipalities may restrict the number of licences per natural or juridical person for projection services.

86. Sector: Recreational, Cultural and Sporting Services

Sub-Sector: Cultural Services

Industry Classification: CPC 963 Library, archive, museum and other cultural services (excluding archive services)





Cantonal and municipal legislations


Description: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment relating to cultural services.


Sub-Sector: Cultural Services

Industry Classification: CPC 96312 Archive services




Measures: Federal Law on archiving (SR 152.1), Article 4


Description: Documents of the Confederation are archived by the Federal Archives (Das Schweizerische Bundesarchiv (BAR); Les Archives fédérales suisses (AFS); L’Archivio federale svizzero (AFS)).

Documents of cantons and municipalities are archived by the cantons’ and municipalities’ archives. Cantons maintain measures regarding archiving of specific sources that are considered public functions, such as notary sources or churches.


Sub-Sector: Recreational Services

CPC 96331 Botanical and zoological garden services Industry Classification:

CPC 96332 Nature reserve services including wildlife preservation services




Measures: Cantonal legislations, as qualified by the Description element

Description: Cantons may maintain any measures relating to botanical and zoological garden services, including monopolies and exclusive service suppliers rights.

Nature reserve services, including wildlife preservation services, are normally reserved to cantons.

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment with respect to nature reserve services, including wildlife preservation services.


Sub-Sector: Sporting Services

Industry Classification: CPC 9641 Sporting services (limited to circuit races)



Measures: Federal Law on road traffic (SR 741.01), Article 52

Description: Circuit races are prohibited.


Sub-Sector: Recreational Services

Industry Classification: CPC 96492 Gambling and betting services





Federal Law on games of chance and casinos (SR 935.52), Articles 4, 5, 10, 11 and 13


Description: Concessions are required for both the establishment and the operation of casinos. Gambling services other than gambling services supplied in a casino are prohibited (SR 101, Article 106; SR 935.52, Articles 4 and 10).

Concessions may be granted only to:

(a) juridical persons established under Swiss public law;

(b) joint-stock companies established under Swiss law whose joint-stock capital is issued in the form of registered shares, and whose members of the board of directors have their residence in Switzerland; and

(c) co-operative societies established under Swiss law whose members of the board of directors have their residence in Switzerland (SR 935.52, Article 11).

The establishment of a casino is subject to cantonal approval. Cantons and municipalities may approve casinos on a case-by-case and discretionary basis (SR 935.52, Article 13).

Dexterity games fall within the competence of the cantons (SR 101, Article 106).

The supply of any gambling service through any means of telecommunication, including the Internet, is prohibited (SR 935.52, Article 5).

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment in respect of gambling.

91. Sector: Recreational, Cultural and Sporting Services;

Business Services

Sub-Sector: Recreational Services;

Advertising Services

CPC 871 Advertising services (limited to advertising services for commercial betting)


CPC 96492 Gambling and betting services (limited to lotteries, mixed lotteries or premium bonds and commercial betting)





Federal Law on lotteries and commercial betting (SR 935.51), Articles 1, 2, 5, 15, 16, 17, 18, 24, 25, 28, 32, 33, 34 and 35

Federal Ordinance to the federal lotteries and commercial betting (SR 935.511), Articles 43 and 44



Lotteries and commercial betting services and similar services are prohibited (SR 935.51, Articles 1, 2 and 33; SR 935.511, Article 43), subject to the following exceptions:

An authorisation by the Federal Council is needed to issue Swiss premium bonds (“inländische Prämienanleihen”; “emprunts à primes Suisses”; “prestiti svizzeri a premi”) (SR 935.51, Article 17). Only Swiss public entities on the federal, cantonal or municipal level may obtain such authorisation (SR 935.51, Article 18).

Foreign premium bonds (“ausländische Prämienanleihen”; “emprunts à primes étrangers”; “prestiti esteri a premi svizzeri”) are subject to authorisation by the Federal Department of Finance. Authorisation is granted on a case-by-case and discretionary basis. Only natural persons having their residence in Switzerland and juridical persons having their domicile in Switzerland are allowed to submit foreign premium bond lots for stamping to the Federal Department of Finance. Only stamped foreign premium bond lots may be bought, sold or accepted (SR 935.51, Articles 24 and 25).

The following activities are prohibited: the selling of premium bond lots on an instalment plan; the selling of expected earnings from premium bonds in any form; the

door-to-door selling of premium bond lots; and the taking of orders for premium bond lots (SR 935.51, Article 32).

Advertising services, including through mailing, for commercial betting (“gewerbsmässiges Wetten”; “paris professionnels”; “scommesse professionalmente organizzate”) are prohibited (SR 935.51, Article 33).

The sender of lots, coupons, drawing lists, and other lottery related mail by post or by courier must prove that authorisation for the lottery in question has been granted. Otherwise, such mail, including incoming mail from abroad, is not delivered, but returned to the sender. Post and courier services suppliers must ensure that such mail is not delivered to the adressee (SR 935.51, Article 35; SR 935.511, Article 44).

CANTONAL LEVEL:

Authorisation by the competent canton is required for the commercial trading of premium bond lots. Natural persons seeking such authorisation must be resident in the same canton, and enterprises must be domiciled in the same canton and registered in the cantonal Commercial Register (SR 935.51, Article 28).

Authorisation by the competent canton is required for public welfare lotteries (“gemeinnützige Lotterien nach Bundesrecht”; “loteries d’utilité publique selon la législation fédérale”; “lotterie di utilità pubblica secondo la legislazione federale”) (SR 935.51, Article 5). Only natural persons having their residence in Switzerland and associations having their domicile in Switzerland may seek such authorisation (SR 935.51, Article 6). Welfare lottery procedures may be regulated in greater detail by the cantons (SR 935.51, Article 15). The latter may restrict or prohibit public welfare lotteries (SR 935.51, Article 16).

Cantons may allow certain commercial betting services with variable quotes, e.g. in respect of horse and boat races, football matches and similar events (SR 935.51, Article 34).

Tombolas fall within the competence of the cantons. Cantons may allow, restrict or prohibit tombolas (SR 935.51, Article 2).

Qualification: Switzerland reserves the right for the cantons to maintain, modify or adopt any measures restricting market access and/or national treatment in respect of commercial trading of premium bond lots, public welfare lotteries, commercial betting and tombolas.

92. Sector: Other Services

Sub-Sector: Other Services

Industry Classification: CPC 9703 Funeral, cremation and undertaking services





Description: Cantons maintain a monopoly or an exclusive service suppliers scheme or require authorisations for funeral, cremation and undertaking services, including the carriage of corpses.

93. Sector:

Sub-Sector: Services Related to Nuclear Energy





Measures: Federal Law on nuclear energy (SR 732.1), Articles 12, 13,19 and 20


Description: Authorisations are required to construct and/or operate a nuclear plant. Such authorisations are granted or rejected on a case-by-case and discretionary basis (Articles 12 and 19).

Only joint-stock companies (Aktiengesellschaft; société anonyme; società anonima), co-operative societies (Genossenschaft; société cooperative; società cooperativa) or public entities may obtain such authorisation (Article 13).

A foreign enterprise must have a subsidiary in Switzerland that is registered in a cantonal Commercial Register (Article 13).

Only the owner of a nuclear plant may be authorised to operate the nuclear plant (Article 20).

Qualification: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment for the construction or operation of nuclear plants.

94. Sector:

Sub-Sector: Services Related to Hydropower





Measures: Federal Law on the use of hydropower (SR 721.80), Article 38



Description: Concession or authorisation is required for the use of water. Such concession or authorisation may be granted or rejected on a case-by-case and discretionary basis.

The attribution of rights for the use of water normally falls within the competence of the cantons (SR 721.80, Article 38).

Qualification: Switzerland reserves the right to maintain, modify or adopt discriminatory measures such as nationality, residence or domicile requirements.

95. Sector:

Sub-Sector: Specialty Air Services : Airborne search and rescue services





Measures: Federal Ordinance on search and rescuing by civil aviation (SR 748.126.1), Articles 1 and 2

Description: National monopoly for airborne search and rescue services, including coordination of such services as defined in the Law (Article 1).

The Federal Office of Civil Aviation (Bundesamt für Zivilluftfahrt (BAZL); Office fédéral de l'aviation civile (OFAC); Ufficio federale dell'aviazione civile (UFAC)) may on a case-by-case and discretionary basis, mandate private enterprises to supply such services (Article 2).

96. Sector:

Sub-Sector: Official homologation, verification, control and official punching





Measures: Federal Law on metrology (SR 941.20), Articles 13, 15 and 16

Federal Ordinance on measuring instruments (941.210), Articles 16, 17, 18 and 19

Federal Ordinance on the tasks and competences of the Cantons in the field of metrology (SR 941.292), Articles 2, 3 and 7

Federal Ordinance on verification laboratories (SR 941.293), Articles 2, 3 and 4

Federal Law on precious metal control (SR 941.31), Articles 36, 37, 38 and 41



Services in these sub-sectors are currently supplied by the competent governmental authorities (SR 941.20 and SR 941.31).

Competences for official verification are split between the federal and cantonal authorities (SR 941.20, Articles 13 and 15; SR 941.292, Articles 3 and 7). Activities falling within federal competence may be delegated to the private sector. For this purpose, the competent authorities recognise private laboratories (SR 941.293, Articles 2 and 3; SR 941.210, Article 19). The cantonal authorities apply an economic needs test (SR 941.293, Article 4). Legal domicile in Switzerland and facilities in Switzerland to supply the service in Switzerland are required. The federal authorities may authorise exceptions to the latter obligation (SR 941.293, Article 3).

The exercise of the profession of a commercial assayer requires the authorisation of the competent federal authorities, a relevant federal diploma (“eidgenössisches Diplom für Edelmetallprüfer”; “diplôme fédéral d’essayeur-juré”; “diploma federale di saggiatore”) as well as residence in Switzerland. Legal domicile and service supply in Switzerland are required. Commercial assayers are not allowed to supply official control or punching

services for precious metals (SR 941.31, Articles 36, 37, 38 and 41).

Note for transparency: For all these services the federal authorities fix the fees to be charged to consumers for the service supplied.

CANTONAL LEVEL:

The control of road vehicles is implemented by cantonal legislation and reserved to cantonal offices or delegated entities designated by them.

97. Sector:

Sub-Sector: Official certification for construction authorisations





Description: Applications for construction authorisations may require the signature of a natural person registered in the Swiss Registers of Engineers, Architects and Technicians (REG) (Schweizerische Register für Ingenieure, Architekten und Techniker; Registres suisses des ingénieurs, des architectes et des techniciens; registri svizzeri degli ingegneri, degli architetti e dei tecnici). In general, foreign professionals may register after two years of practice in Switzerland.

98. Sector:

Sub-Sector: Archaeology






Description: Switzerland reserves the right to maintain, modify or adopt any measures in respect of the exploitation of archaeological digs and excavation of archaeological finds.

99. Sector:

Sub-Sector: Services related to the sex trade and other activities involving moral or sexual integrity of individuals






Description: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment for services such as, for example, so-called “escort” services, “hostess” services, dating or partnership services, prostitution and related activities, cabaret shows and cabaret personnel services, striptease services, entertainment services supplied by bars, clubs, discotheques and similar facilities (excluding beverage serving service per se, covered by CPC 6432), production of erotic and other sex-related material (images and videos), services via telecommunications (such as “phone sex” or Internet), or “massage services”. Switzerland reserves the right to maintain, modify or adopt any measures related to services such as search for, recruitment and transfer of persons with a view to involving them in the production or supply of the services described above. This reservation covers all modes of supply and covers direct supply of services as well as intermediation, soliciting of potential clients, promotion and marketing, and similar activities.

100. Sector:

Sub-Sector: Internet-based services






Description: Switzerland reserves the right to maintain, modify or adopt any measures restricting market access and/or national treatment for the protection of youth or for the prevention of addiction or compulsive behaviour and other mental health hazards.

101. Sector:

Sub-Sector: Services for indebted persons







Description: Advisory services to indebted persons, debt-reshuffling assistance to indebted persons or advice on debt for particular groups of natural persons (such as young persons) may be reserved to cantonal entities.

Qualification: Switzerland reserves the right to maintain, modify or adopt any such measures.

102. Sector: Various Sectors

Sub-Sector: Limited to activities that are not mentioned explicitly in the CPC classification







Description: Whenever a specific service activity within a sub-sector is not mentioned explicitly in the CPC classification but is deemed to be subsumed under “n.e.c.” or under any type of residual formulation, then possible measures may not necessarily appear in this List of Reservations.

Qualification: Switzerland reserves the right to maintain, modify or adopt any such measures.

103. Sector: Various Sectors

Sub-Sector: New Services

CPC 7524 Programme transmission services (limited to new audiovisual services)

CPC 75300 Radio and television cable services (limited to new audiovisual services)

CPC 752 Telecommunications services (limited to new telecommunications services)

CPC 8499 Other computer services n.e.c. (limited to new computer services)

CPC 8719 Other advertising services (limited to new advertising services)

CPC 87909 Other business services n.e.c. (limited to new auctioneering services)

CPC 9611 Motion picture and video production and distribution services (limited to new audiovisual services)

CPC 9612 Motion picture projection services (limited to new audiovisual services)

CPC 9613 Radio and television services (limited to new audiovisual services)

CPC 96199 Other entertainment services n.e.c. (limited to new entertainment services)

CPC 96499 Other recreational services n.e.c. (limited to new recreational services)


Internet-based services (limited to new services)





Description: Switzerland reserves the right to adopt any measures in respect of new services referred to in the Industry Classification element.

In respect of commercial presence, such restrictive measures shall grant national treatment. As regards cross-border trade, Switzerland reserves the right to introduce any new discriminatory measures.

For the purpose of this reservation, the term “new services” means services that are not currently delivered on the Swiss market. It includes services related to existing or new products or the manner in which a product or service is

supplied.

Attachment I

ENGLISH TRANSLATIONS USED IN THIS LIST OF RESERVATIONS (MODE 3 – FORMS OF LEGAL ENTITIES)

The list below compiles the translations into English of forms of legal entities as, and to the extent that, they are used in this list of reservations:

Note: These are unofficial translations based on the ones prevailing in the literature.

“Association” : Verein, association, associazione “Co-operative society” : Genossenschaft, société coopérative, società cooperativa “Foundation” : Stiftung, fondation, fondazione “General partnership” : Kollektivgesellschaft, société en nom collectif, società in nome collettivo “Joint-stock company” : Aktiengesellschaft (AG), société anonyme (SA), società anonima (SA) “Limited liability company” : Gesellschaft mit beschränkter Haftung (GmbH), société à responsabilité limitée (sàrl), società a garanzia limitata (Sagl) “Limited partnership” : Kommanditgesellschaft, société en commandite, società in accomandita “Sole proprietorship” : Einzelfirma, entreprise individuelle, ditta individuale “Stock company with unlimited partners” : Kommanditaktiengesellschaft, société en commandite par actions, società in accomandita per azioni

Attachment II LIST OF SWISS CANTONS

The list below contains all cantons forming the Swiss Confederation : Kanton Zürich (ZH)

Kanton Bern (BE); Canton de Berne

Kanton Luzern (LU)

Kanton Uri (UR)

Kanton Schwyz (SZ)

Kanton Obwalden (OW)

Kanton Nidwalden (NW)

Kanton Glarus (GL)

Kanton Zug (ZG)

Canton de Fribourg (FR); Kanton Freiburg

Kanton Solothurn (SO)

Kanton Basel-Stadt (BS)

Kanton Basel-Landschaft (BL)

Kanton Schaffhausen (SH)

Kanton Appenzell Ausserrhoden (AR)

Kanton Appenzell Innerrhoden (AI)

Kanton St. Gallen (SG)

Kanton Graubünden (GR); Cantone dei Grigioni

Kanton Aargau (AR)

Kanton Thurgau (TG)

Cantone Ticino (TI)

Canton de Vaud (VD)

Canton du Valais (VS); Kanton Wallis

Canton de Neuchâtel (NE)

Canton de Genève (GE)

Canton du Jura (JU)

Annex IV Referred to in Chapter 6

Disciplines on Domestic Regulation in Services

Annex IV Referred to in Chapter 6

Disciplines on Domestic Regulation in Services

Article I Scope

This Annex shall apply to measures by a Party relating to licensing and qualification requirements and procedures and to technical standards, and sets out supplementary provisions to Article 48.

Article II General Provisions

1. Each Party shall ensure that measures relating to licensing and qualification requirements and procedures and to technical standards are pre-established, based on objective and transparent criteria and relevant to the supply of the service to which they apply.

2. Each Party shall ensure that licensing and qualification procedures are simple, reasonable and clear.

Article III International Standards

The Parties shall exchange views in the Joint Committee or in relevant Sub-Committees or ad hoc working groups that may be established pursuant to Article 148, as necessary, on work relating to service standards conducted at an international level. Where a Party prepares, adopts or applies standard-related measures for which relevant international standards exist, the Party shall use them, or the relevant parts of them, as a basis for its technical regulations, except where such standards would be an ineffective or inappropriate means to fulfil its legitimate policy objectives, for instance, because of fundamental climatic, geographical, technological or infrastructural factors. Note: “Relevant international standards” refers to

standards adopted in international bodies whose membership is open to the relevant bodies of both Parties.

Article IV Equivalence of Technical Regulations

For the purposes of providing a service from the Area of a Party into the Area of the other Party, the latter Party shall endeavour to treat a technical regulation for the service adopted or maintained by the former Party as equivalent to its own, provided that the latter Party is satisfied that such regulation adequately fulfils the latter Party’s legitimate policy objectives.

Article V Acceptance of Conformity Assessment Procedures

A Party shall endeavour to examine the desirability, utility and terms of accepting the results of a conformity assessment procedure for a service covered by Chapter 6 conducted in the Area of the other Party, provided that the former Party is satisfied that such procedure offers an assurance that the service complies with the applicable service standard adopted or maintained in its Area.

Article VI Disciplines on Domestic Regulation

in the Accountancy Sector The Parties shall endeavour to implement the Disciplines on Domestic Regulation in the Accountancy Sector adopted under the auspices of the World Trade Organization on 14 December 1998, which is hereby incorporated and made part of this Annex, mutatis mutandis.

Annex V Referred to in Chapter 6

Recognition of Qualifications of Service Suppliers

Annex V


Recognition of Qualifications of Service Suppliers

Article I

Scope

This Annex shall apply to measures by a Party relating to recognition of qualifications of service suppliers obtained in the other Party by natural persons of either Party.

Article II Procedures for Recognition

Where a Party has requirements for the authorisation or certification of service suppliers, that Party shall adopt or maintain procedures under which:

(a) that Party gives due consideration to any requests by a service supplier of either Party to recognise its education or experience obtained, or requirements met in the other Party; and

(b) where that Party finds that the application is deficient, the service supplier requesting recognition is informed of the deficiency. That Party shall endeavour to provide the service supplier whose application has been found to be deficient with at least one means to achieve the recognition.

Note: Such means to achieve recognition may

include, but are not limited to, additional experience under the supervision of a professional qualified or licensed in that Party, additional academic training or exams in a specialised field, or language exams.

Article III Provision of Information

1. Each Party shall designate an enquiry point that provides, upon request by a service supplier of the other Party, information, including reference to the applicable legal basis, on:

(a) requirements and procedures to obtain, renew or retain any licence or qualification requirements, at least for regulated services; and

(b) procedures available to service suppliers for

requesting recognition under Article II of this Annex.

2. Each Party shall provide the other Party with the contact details of such an enquiry point.

3. Upon request by the other Party, a Party shall hold consultations regarding its procedures referred to in Article II of this Annex and provide any relevant information regarding recognition.

Article IV

Recognition of Qualifications Each Party shall encourage the competent authorities and the professional bodies in its territory to recognise qualifications of services suppliers obtained in the other Party, based inter alia upon equivalence, for the purpose of the fulfilment, in whole or in part, of its relevant standards or criteria for the authorisation, licensing or certification of service suppliers, in particular in the sector of professional services.

Annex VI


Financial Services

Annex VI Referred to in Chapter 6

Financial Services

Article I Scope and Definitions

1. This Annex shall apply to measures by a Party affecting trade in financial services. Note: “Trade in financial services” shall be understood in

accordance with the definition contained in paragraph (t) of Article 44.

2. (a) For the purposes of this Annex: (i) “financial service” means any service of a

financial nature offered by a financial service supplier of a Party. Financial services include all insurance and insurance-related services, and all banking and other financial services (excluding insurance). Financial services include the following activities:

Insurance and insurance-related services

(A) Direct insurance (including co-insurance):

(aa) life;

(bb) non-life;

(B) Reinsurance and retrocession;

(C) Insurance intermediation, such as brokerage

and agency;

(D) Services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services.

Banking and other financial services (excluding insurance)

(E) Acceptance of deposits and other repayable

funds from the public;

(F) Lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transaction;

(G) Financial leasing;

(H) All payment and money transmission

services, including credit, charge and debit cards, travellers cheques and bankers drafts;

(I) Guarantees and commitments;

(J) Trading for own account or for account of

customers, whether on an exchange, in an over-the-counter market or otherwise, the following:

(aa) money market instruments, including

cheques, bills, certificates of deposits;

(bb) foreign exchange;

(cc) derivative products including, but not

limited to, futures and options;

(dd) exchange rate and interest rate instruments, including products such as swaps, forward rate agreements;

(ee) transferable securities;

(ff) other negotiable instruments and

financial assets, including bullion;

(K) Participation in issues of all kinds of securities, including underwriting and placement as agent, whether publicly or privately, and provision of services related to such issues;

(L) Money broking;

(M) Asset management, such as cash or portfolio

management, all forms of collective investment management, pension fund management, custodial, depository and trust services;

(N) Settlement and clearing services for

financial assets, including securities, derivative products, and other negotiable instruments;

(O) Provision and transfer of financial

information, and financial data processing and related software by suppliers of other financial services;

(P) Advisory, intermediation and other

auxiliary financial services on all the activities listed in subparagraphs (E) to (O), including credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy;

(ii) “financial service supplier” means any natural

or juridical person of a Party wishing to supply or supplying financial services but “financial service supplier” does not include a public entity; and

(iii) “public entity” means:

(A) a government, the central bank or 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

(B) a private entity, performing functions

normally performed by the central bank or monetary authority, when exercising those functions.

(b) For the purposes of paragraph (n) of Article 44,

“services supplied in the exercise of governmental authority” means the following:

(i) activities conducted by the central bank or

monetary authority or by any other public entity in pursuit of monetary or exchange rate policies;

(ii) activities forming part of a statutory system of

social security or public retirement plans; and

(iii) other activities conducted by a public entity for the account or with the guarantee or using the financial resources of the Government.

(c) For the purposes of paragraph (n) of Article 44, if

a Party allows any of the activities referred to in subparagraphs (b)(ii) or (b)(iii) to be conducted by its financial service suppliers in competition with a public entity or a financial service supplier, “services” shall include such activities.

(d) Paragraph (q) of Article 44 shall not apply to

services covered by this Annex.

3. “New financial service” means a service of a financial nature, including services related to existing and new products or the manner in which a product is delivered, which is not supplied by any financial service supplier in the Area of a Party but which is supplied in the Area of the other Party or in any other member of the World Trade Organization.

Article II Market Access

1. A Party shall permit financial service suppliers of the other Party established in the Area of the former Party to offer in the Area of the former Party any new financial service. 2. Notwithstanding paragraph 3 of Article 43, a Party shall ensure that financial service suppliers of the other Party established in the Area of the former Party are accorded most-favoured-nation treatment and national treatment as regards the purchase or acquisition of financial services by public entities of the former Party in its Area.

Article III National Treatment

1. Under terms and conditions that accord national treatment, a Party shall grant to financial service suppliers of the other Party established in the Area of the former Party 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 former Party’s lender of last resort facilities.

2. Where : (a) membership or participation in, or access to, a

self-regulatory body, securities or futures exchange or market, clearing agency, or any other organisation or association, is required by a Party in order for financial service suppliers of the other Party to supply financial services on an equal basis with financial service suppliers of the Party; or

(b) the Party provides directly or indirectly such

entities, privileges or advantages in supplying financial services,

the Party shall ensure that such entities accord national treatment to financial service suppliers of the other Party resident in the Area of the former Party, unless otherwise specified in its List of Reservations referred to in Article 57.

Article IV Transparency

1. Each Party shall promote regulatory transparency in financial services. Accordingly, the Parties undertake to consult, as appropriate, for the purpose of implementing objective and transparent regulatory procedures in each Party, taking into account:

(a) the work undertaken by the Parties under the GATS and in other fora relating to trade in financial services; and

(b) the importance of regulatory transparency,

identifiable policy objectives and clear and consistently applied regulatory procedures that are communicated or otherwise made publicly available.

2. The competent authorities of each Party shall, to the extent practicable, make available to interested persons, upon request, the requirements and procedures for completing applications relating to the supply of financial services. 3. Where a licence is required for the supply of a financial service, the competent authorities of a Party shall make the requirements and procedures for such a licence publicly available. The period of time normally required to reach a decision concerning an application considered complete under the Party’s laws and regulations for a licence shall:

(a) be made available to any applicant upon request;

(b) be made publicly available; or (c) be made available by a combination of (a) and (b).

Article V Expeditious Application Procedures

1. The competent authorities of each Party shall process, without undue delay, applications related to the supply of financial services submitted by service suppliers of the other Party. 2. If the competent authorities of a Party require additional information from the applicant in order to process its application, they shall notify the applicant of the requirement to be fulfilled for the processing of the application without undue delay. 3. Upon request by the applicant, the competent authorities of a Party shall provide, without undue delay, information concerning the status of its application. 4. The competent authorities of each Party shall notify the applicant of the outcome of its application promptly after a decision has been taken. In case a decision is taken to deny an application, the reason for the denial shall be made known to the applicant upon request.

5. Where a licence is required for the supply of a financial service, and if the applicable requirements for the granting of a licence are fulfilled, the competent authorities of a Party shall grant the applicant a licence, as a rule within six months after the submission of its application is considered complete under the laws and regulations of that Party.

Article VI Domestic Regulation

1. Notwithstanding any other provisions of Chapter 6, including any of its Annexes, a Party shall not be prevented from adopting or maintaining measures for prudential reasons, including for:

(a) the protection of investors, depositors, policy-holders or persons to whom a fiduciary duty is owed by a financial service supplier; or

(b) ensuring the integrity and stability of the Party’s

financial system. Where such measures do not conform with the provisions of Chapter 6, they shall not be used as a means of avoiding the Party’s obligations under that Chapter. The Parties confirm that they are required under the Organization for Economic Co-operation and Development to implement the Code of Liberalisation of Current Invisible Operations. 2. Each Party shall make its best endeavours to ensure that the Basel Committee’s “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 Area.

3. Nothing in Chapter 6, including any of its Annexes, shall be construed to require a Party to disclose information relating to the affairs and accounts of individual customers or any confidential or proprietary information in the possession of public entities.

Article VII Recognition of Prudential Measures

Where a Party recognises, by an agreement or arrangement, prudential measures of a non-Party or of any international regulatory body in determining how the Party’s measures relating to financial services shall be applied, that Party shall afford adequate opportunity for the other Party to negotiate its accession to such an agreement or arrangement, or to negotiate a comparable agreement or arrangement with it, under circumstances in which there would be equivalent regulation, oversight, implementation of such regulation and, if appropriate, procedures concerning the sharing of information between the parties to the agreement or arrangement. Where a Party accords such recognition autonomously, it shall afford adequate opportunity for the other Party to demonstrate that such circumstances exist.

Article VIII Transfers of Information and Processing of Information

Neither Party shall take measures that prevent transfers of information into or out of its Area or the processing of financial information, including transfers of data by electronic means, or that, subject to importation rules consistent with international agreements, prevent transfers of equipment, where such transfers of information, processing of financial information or transfers of equipment are necessary for the conduct of the ordinary business of a financial service supplier of the other Party. Nothing in this Article restricts the right of a Party to protect personal data, personal privacy and the confidentiality of individual records and accounts so long as such right is not used to circumvent the provisions of Chapter 6.

Article IX

Sub-Committee on Financial Services

1. For the purposes of the effective implementation and operation of Chapter 6 with respect to financial services, the Sub-Committee on Financial Services (hereinafter referred to in this Article as “the Sub-Committee”) is hereby established. The functions of the Sub-committee shall be:

(a) reviewing and monitoring the implementation and operation of Chapter 6 with respect to financial services;

(b) discussing any issues related to financial services,

including prudential policies and supervision of financial institutions, with a view to enhancing trade relations between the Parties and to promoting efficient and transparent administration of their financial systems;

(c) reporting its findings and the outcome of its

discussions to the Joint Committee; and (d) carrying out other tasks as may be assigned by the

Joint Committee.

2. The Sub-Committee shall meet in conjunction with the Joint Committee meetings, or as otherwise agreed upon between the Parties. 3. The Sub-Committee shall be:

(a) composed of representatives of the Governments of the Parties with the necessary expertise relevant to the issues to be discussed; and

(b) co-chaired by officials of the Governments of the

Parties.

4. The activities of the Sub-Committee are without prejudice to existing or future relations between supervisory authorities of the Parties within the scope of their competence.

Annex VII


Telecommunications Services

Annex VII Referred to in Chapter 6

Telecommunications Services

Article I Scope and Definitions

1. This Annex shall apply to measures by a Party affecting trade in telecommunications services. It shall not apply to measures by a Party affecting broadcasting services as defined in its laws and regulations. Note 1: “Trade in telecommunications services” shall be

understood in accordance with the definition contained in paragraph (t) of Article 44.

Note 2: Articles II to VIII of this Annex shall only

apply to basic telecommunications services. Note 3: In respect of Japan, “broadcasting services”

includes “radio and television services” and “radio and television transmission services” under the GATS Services Sectoral Classification List (MTN.GNS/W/120).

2. For the purposes of this Annex:

(a) “essential facilities” means facilities of a public telecommunications transport network or service that:

(i) are exclusively or predominantly provided by a

single or limited number of suppliers; and

(ii) cannot feasibly be economically or technically substituted in order to supply a service;

(b) “major supplier” means a supplier which has the

ability to materially affect the terms of participation, having regard to price and supply, in the relevant market for basic telecommunications services as a result of:

(i) control over essential facilities; or (ii) the use of its position in the market;

(c) “public telecommunications transport network” means the public telecommunications infrastructure which permits telecommunications between and among defined network termination points;

(d) “public telecommunications transport service” means

any telecommunications transport service required, explicitly or in effect, by a Party to be offered to the public generally. Such services may include, inter alia, telegraph, telephone, telex, and data transmission typically involving the real-time transmission of customer-supplied information between two or more points without any end-to-end change in the form or content of the customer’s information;

(e) “regulatory authority” means the body or bodies

entrusted with any of the regulatory tasks assigned in relation to the issues mentioned in this Annex; and

(f) “telecommunications” means the transmission and

reception of signals by any electromagnetic means.

Article II Competitive Safeguards

1. Each Party shall maintain appropriate measures for the purposes of preventing suppliers who, alone or together, are a major supplier from engaging in or continuing anticompetitive practices. 2. The anticompetitive practices referred to in paragraph 1 shall include, in particular:

(a) engaging in anticompetitive cross-subsidisation, or pricing services in a manner that gives rise to unfair competition;

(b) using information obtained from competitors with

anticompetitive results; and (c) not making available to other service suppliers on

a timely basis technical information about essential facilities and commercially relevant information which are necessary for them to supply services.

Article III Interconnection

1. This Article shall apply to linking with suppliers providing public telecommunications transport networks or services in order to allow the users of one supplier to communicate with users of another supplier and to access services supplied by another supplier, where specific commitments are undertaken in each Party’s Schedule under the GATS. 2. Each Party shall ensure that a major supplier provides interconnection at any technically feasible point in the network. Such interconnection shall be provided:

(a) under non-discriminatory terms, conditions (including technical standards and specifications) and rates and of a quality no less favourable than that provided for its own like services or for like services of non-affiliated service suppliers or for its subsidiaries or other affiliates;

(b) in a timely fashion, on terms, conditions

(including technical standards and specifications) and cost-oriented rates that are transparent, reasonable, having regard to economic feasibility, and sufficiently unbundled so that the supplier need not pay for network components or facilities that it does not require for the services to be supplied; and

(c) upon request, at points in addition to the network

termination points offered to the majority of users, subject to charges that reflect the cost of construction of necessary additional facilities.

Note: In respect of Japan, paragraphs 2, 3 and 6 shall apply only to a major supplier which has control over essential facilities.

3. Each Party shall ensure that a major supplier is required to allow other service suppliers who interconnect with that major supplier:

(a) to locate their equipment which is necessary for interconnection in the major supplier’s buildings; or

(b) to install their cables and lines which are

necessary for interconnection in the major supplier’s buildings, conduits or cable tunnels;

where physically feasible and where no practical or viable alternatives exist, in order to interconnect smoothly with the essential facilities of the major supplier. 4. Each Party shall ensure that the procedures applicable for interconnection to a major supplier are made publicly available. 5. Each Party shall ensure that a major supplier makes publicly available either its interconnection agreements or a reference interconnection offer. 6. Each Party shall ensure that the reference interconnection offer referred to in paragraph 5 is consistent with the principles of Article II of this Annex and contains written statements of the charges and conditions on which a major supplier interconnects with other service suppliers.

7. Each Party shall ensure that a service supplier requesting interconnection with a major supplier has recourse, either:

(a) at any time; or

(b) after a reasonable period of time which has been made publicly known,

to an independent domestic body, which may be a regulatory authority as referred to in Article VI of this Annex, to resolve disputes regarding appropriate terms, conditions and rates for interconnection within a reasonable period of time, to the extent that these have not been established previously.

Article IV Universal Service

1. Each Party has the right to define the kind of universal service obligation it wishes to maintain. 2. Measures by Parties governing universal service shall not be regarded as anticompetitive per se, provided that 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 the Party.

Article V Licensing Procedure

1. Where a licence is required for the supply of a telecommunications service, the competent authority of a Party shall make the following publicly available:

(a) all the licensing criteria and the period of time normally required to reach a decision concerning an application for a licence; and

(b) the terms and conditions of individual licences. 2. The competent authority of a Party shall notify the applicant of the outcome of its application without undue delay after a decision has been taken. In case a decision is taken to deny an application for a licence, the competent authority of the Party shall make known to the applicant, upon request, the reason for the denial.

Article VI Regulatory Authority

1. Each Party's regulatory authority for telecommunications services shall be separate from, and not accountable to, any supplier of basic telecommunications services. 2. Each Party shall ensure that the decisions of, and the procedures used by, its regulatory authority are impartial with respect to all market participants. 3. Each Party shall ensure that service suppliers of the other Party affected by the decision of the regulatory authority of the Party have recourse to appeal to a court in accordance with the laws and regulations of the Party.

Article VII Scarce Resources

Each Party shall ensure that its procedures for the

allocation and use of scarce resources, including frequencies, numbers and rights of way, are carried out in an objective, timely, transparent and non-discriminatory manner. Each Party shall make publicly available the current state of allocated frequency bands, but detailed identification of frequencies allocated for specific government uses is not required.

Article VIII Number Portability

Each Party shall, in accordance with its laws and regulations, ensure that suppliers of public telecommunications transport networks or services in its Area provide number portability for the services designated by that Party, to the extent technically feasible, on a timely basis and on reasonable terms and conditions.

Article IX Consumer and Data Protection

1. Recognising the need to create an environment of trust and confidence in the use of telecommunications services, each Party shall, in accordance with its laws and regulations: (a) ensure that suppliers of telecommunications

services in its Area take appropriate measures to protect personal data, including individual records and accounts; and

(b) take appropriate and necessary measures to fight against unsolicited electronic messages, including electronic mails, sent for advertising purposes to a large number of recipients and without their consent.

2. The Parties may work together bilaterally and in multilateral fora to promote initiatives that improve trust and confidence in the use of telecommunications services.

Article X Exchange of Information

The Parties may exchange information related to telecommunications services, including information on legislative processes, recent developments, regulatory frameworks and respective activities of the Parties in international fora.

Annex VIII Referred to in Chapter 7

Specific Commitments for the Movement of Natural Persons

Appendices 1 and 2 to this Annex are specific commitments of Japan and Switzerland, respectively, referred to in Article 65.

Appendix 1

Specific Commitments of Japan

Japan may require a natural person of Switzerland seeking entry and temporary stay under the terms and conditions set out in each Section of this Appendix to obtain an appropriate visa or its equivalent prior to entry.

Section 1 Short-Term Business Visitors

Entry and temporary stay for a period of 90 days, which may be extended, shall be granted to a natural person of Switzerland who stays in Japan without acquiring remuneration from within Japan and without engaging in making direct sales to the general public or in supplying services himself or herself, for the purposes of participating in business contacts including negotiations for the sale of goods or services, or other similar activities including those to prepare for establishing commercial presence in Japan.

Section 2 Intra-Corporate Transferees

1. Entry and temporary stay for a period of one or three years, which may be extended, shall be granted to a natural person of Switzerland who:

(a) has been employed by a public or private organisation

that supplies services or invests in the Area of Japan, for a period of not less than one year immediately preceding the date of his application for the entry and temporary stay in Japan;

(b) is being transferred to its branch or representative

office in Japan, or a public or private organisation constituted or organised in Japan owned or controlled

by or affiliated with the aforementioned public or private organisation; and

(c) engages in one of the following activities during his

temporary stay in Japan: (i) activities to direct a branch or representative

office as its head; (ii) activities to direct a public or private

organisation as its board member or auditor; (iii) activities to direct one or more departments of

a public or private organisation; (iv) activities which require technology or knowledge

at an advanced level pertinent to physical sciences, engineering or other natural sciences, recognised under the status of residence of “Engineer” provided for in the Immigration Control and Refugee Recognition Act of Japan(Cabinet Order No. 319 of 1951); or

(v) activities which require knowledge at an advanced

level pertinent to human sciences, including jurisprudence, economics, business management and accounting, or which require ideas and sensitivity based on culture of a country other than Japan, recognised under the status of residence of “Specialist in Humanities/International Services” provided for in the Immigration Control and Refugee Recognition Act of Japan.

Note: For the purposes of this Appendix, a public or private

organisation is “affiliated” with another public or private organisation when the latter can significantly affect the decision making of the former on the finance

and business policy. 2. Activities which require technology or knowledge at an advanced level pertinent to natural or human sciences referred to in subparagraph 1(c)(iv) or (v) mean activities in which the natural person may not be able to engage without the application of specialised technology or knowledge of natural or human sciences acquired by him or her, in principle, by completing college education (i.e. bachelor’s degree) or higher education.

Section 3 Investors

Entry and temporary stay for a period of one or three years, which may be extended, shall be granted to a natural person of Switzerland who engages in one of the following activities during his temporary stay in Japan: (a) activities to invest in business in the Area of Japan

and manage such business; (b) activities to manage business in the Area of Japan on

behalf of a person other than that of Japan who has invested in such business; or

(c) conduct of business in the Area of Japan in which a

person other than that of Japan has invested.

Section 4 Natural Persons of Switzerland Who Engage

in Professional Services

Entry and temporary stay for a period of one or three years, which may be extended, shall be granted to a natural person of Switzerland who is a legal, accounting or taxation service supplier qualified under the law of Japan and who engages in one of the following activities during his or her temporary stay in Japan:

(a) legal services supplied by a lawyer qualified as “Bengoshi” under the law of Japan;

(b) legal advisory services on law of jurisdiction where

the service supplier is a qualified lawyer on condition that the service supplier is qualified as “Gaikoku-Ho-Jimu-Bengoshi” under the law of Japan;

(c) legal services supplied by a patent attorney qualified

as “Benrishi” under the law of Japan; (d) legal services supplied by a maritime procedure agent

qualified as “Kaijidairishi” under the law of Japan; (e) accounting, auditing and bookkeeping services

supplied by an accountant qualified as “Koninkaikeishi” under the law of Japan; or

(f) taxation services supplied by a tax accountant

qualified as “Zeirishi” under the law of Japan.

Section 5 Natural Persons of Switzerland Who Engage in Business

Activities, Which Require Technology or Knowledge at an Advanced Level on the Basis of a Personal Contract with a Public

or Private Organisation in Japan. 1. Entry and temporary stay for a period of one or three years, which may be extended, shall be granted to a natural person of Switzerland who engages in one of the following business activities of supplying services, during his temporary stay in Japan on the basis of a personal contract with a public or private organisation in Japan: (a) activities which require technology or knowledge at

an advanced level pertinent to physical sciences, engineering or other natural sciences under the status of residence of “Engineer” provided for in the

Immigration Control and Refugee Recognition Act of Japan; or

(b) activities which require knowledge at an advanced

level pertinent to human sciences, including jurisprudence, economics, business management and accounting, or which require ideas and sensitivity based on culture of a country other than Japan, under the status of residence of “Specialist in Humanities / International Services” provided for in the Immigration Control and Refugee Recognition Act of Japan.

Note: Activities set out in these subparagraphs include

those of supplying: - Accounting review services - Architectural services, related scientific and

technical consulting services, technical testing and analysis services

- Auditing services - Business tax planning and consulting services - Business tax preparation and review services - Engineering services (including those related to

installing /maintenance services) for machinery and industrial equipment

- Engineering services related to aircrafts (including those related to maintenance and repair services of aircrafts)

- Financial advisory services - Management consulting services - Research and development services - Software consulting services

2. Activities which require technology or knowledge at an advanced level pertinent to natural or human sciences referred to in paragraph 1 mean activities in which the natural person may not be able to engage without the application of specialised technology or knowledge of natural or human sciences acquired

by him or her, in principle, by completing college education (i.e. bachelor’s degree) or higher education.

Annex VIII


Movement of Natural Persons

Appendix 2

Specific Commitments by Switzerland

Annex VIII


Appendix 2

Specific Commitments by Switzerland

Article I Scope

This Appendix contains the commitments undertaken by Switzerland for the movement of natural persons. It shall apply to persons of Japan.

Section 1: Services sector

Article II Definitions of Categories of Natural Persons

1. The categories of natural persons defined in paragraphs 2 and 3 are relevant for the application of Article III of this Appendix. 2. Essential personnel transferred to Switzerland within a specific business or company (Intra-corporate transferees) Essential personnel transferred to Switzerland within a specific business or company (hereinafter referred to in this Appendix as "enterprise") of Japan and defined under subparagraphs (a) and (b) who are employees of that enterprise supplying 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 not less than one year immediately preceding their application for admission.

(a) Executives and senior managers Natural 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, to the exclusion of natural persons who directly perform tasks related to the actual supply of services of the enterprise.

(b) Specialists Highly qualified natural persons who, within an

enterprise, are essential for the supply 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.

3. Other essential personnel moving to Switzerland (a) Short-term business visitors and services

salespersons (i) Short-term business visitors responsible for

establishing a commercial presence Natural 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 period of not less than one year immediately preceding their application for admission, and who fulfil the conditions of subparagraph 2 (a), and who are entering Switzerland for the purpose of establishing a commercial presence of that enterprise in Switzerland. Short-term business visitors responsible for establishing a commercial presence may not sell services directly to the general public or supply services themselves.

(ii) Services salespersons Natural persons employed or mandated by an

enterprise and who stay temporarily in Switzerland in order to conclude a contract for the sale of a service on behalf of the enterprise, which employs them or has mandated them. Services salespersons may not sell services directly to the general public or supply services themselves.

(b) Contractual service suppliers (i) Employees of an enterprise Natural persons who are employees of an

enterprise located outside Switzerland not having commercial presence in Switzerland (and other than enterprises supplying services as defined by CPC 872), which has concluded a services contract with an enterprise engaged in substantive business in Switzerland, and who have been beforehand employees of the enterprise located outside Switzerland for a time period of not less than one year immediately preceding their application for admission, and who fulfil the conditions set out in subparagraph 2(b) and who supply a service in Switzerland as professionals in a service sector as set out in subparagraph (b) on behalf of the enterprise located outside Switzerland. As a further requirement, three years of related experience is required. Per contract, entry and temporary stay 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 scope of the task to be performed under the contract. Individual service suppliers not employed by the enterprise located outside Switzerland are considered as natural persons seeking access to the Swiss employment market.

(ii) The following service sectors are covered under subparagraph (i):

(AA) Consultancy services related to the

installation of computer hardware (CPC 841)

(BB) Software implementation services (CPC 842) (CC) Research and development services (CPC

851-853) (DD) Legal advisory services (part of CPC 861);

in the canton of Ticino, legal advisory services on Swiss fiscal law is restricted to “fiduciario commercialista”.

(EE) Auditing services, excluding auditing of

banks (part of CPC 86211); at least one of the auditors of a “joint stock company” or a “stock company with unlimited partners” must have its domicile, its principal office or a registered branch in Switzerland

(FF) Accounting review services (CPC 86212) (GG) Business tax planning and consulting

services (CPC 86301) (HH) Business tax preparation and review

services (CPC 86302) (II) Management consulting services (CPC 865) (JJ) Architectural services (CPC 8671) (KK) Engineering services (CPC 8672); for

cadastral activities and related activities a Swiss licence is necessary, which is delivered to qualified surveyors after passing an exam.

(LL) Integrated engineering services (CPC 8673) (MM) Urban planning services (CPC 86741) (NN) Related scientific and technical

consulting services (CPC 8675) (OO) Technical testing and analysis services

(CPC 8676) (PP) Maintenance and repair of aircrafts (part

of CPC 8868) (c) Installers and maintainers Qualified specialists supplying installation or

maintenance services for machinery or industrial equipment. The supply of that service has to occur on a fee or contractual basis, pursuant to an installation or maintenance contract between the builder of the machinery or industrial equipment and the owner of that machinery or industrial equipment, both of whom are enterprises, excluding any supply of services in connection with enterprises supplying services as defined by CPC 872.

Article III General Provisions, Conditions and Limitations for Entry and

Temporary Stay 1. Commitments for entry and temporary stay of natural persons in the categories defined in paragraphs 2 and 3 of Article II of this Appendix shall be in accordance with and subject to the provisions, including definitions, of Chapter 6, notwithstanding any provisions of Chapter 7. In particular, any limitations and conditions contained in Appendix 2 of Annex III shall apply. Commitments under this Section shall apply only to services sectors in which Switzerland has undertaken specific commitments under the GATS.

2. Switzerland reserves the right to maintain, modify or adopt any measures relating to the entry and temporary stay of natural persons for business purposes, except for measures concerning natural persons falling within the categories defined in paragraphs 2 and 3 of Article II of this Appendix who shall be subject to the limitations and conditions set out in subparagraphs (a) to (f) and to the condition that entry and stay of foreign service suppliers in Switzerland are subject to authorisation (requirement of residence permit and work permit). (a) working conditions prevailing in the branch and the

place of activity provided by law and/or collective agreement, in particular with respect to remuneration and working hours;

(b) measures limiting professional and geographical

mobility within Switzerland, such as the requirement of an authorisation to change the place of residence;

(c) regulations related to statutory systems of social

security and public retirement plans, in particular with respect to qualifying period and residence requirement;

(d) requirement that the enterprise employing such

natural persons cooperate, upon request, with the authorities in charge of the enforcement of such measures;

(e) eligibility for subsidies, tax incentives and tax

credits may be limited to natural persons domiciled in a particular geographical subdivision of Switzerland; and

(f) all other provisions of the legislation relating to

immigration, entry, stay and work.

3. For essential personnel as defined in paragraph 2 of Article II of this Appendix, the period of stay is limited to three years, which may be extended to a maximum of five years. For other essential personnel as defined in paragraph 3 of Article II of this Appendix, the period of stay is limited to 90 days within one year; if an authorisation for such a period of stay is renewed for the following year, the applicant must stay abroad at least two months between the two consecutive periods of stay in Switzerland. 4. Natural persons staying in or entering Switzerland with an open-ended or extendable residence permit based on an employment contract which does not limit the period of employment in Switzerland are not considered as persons residing in or entering Switzerland for the purpose of temporary stay or temporary employment in Switzerland.

Article IV Most-Favoured-Nation Treatment Limitation

Measures based on bilateral agreements between the Principality of Liechtenstein, or the European Community and/or its Member States, and Switzerland providing for the movement of all categories of natural persons supplying services are not subject to Article 45.

Section 2: Non-services sectors

Article V Definitions of Categories of Natural Persons

1. The categories of natural persons defined in paragraphs 2 and 3 are relevant for the application of Article VI of this Appendix. 2. Essential personnel transferred to Switzerland within a specific enterprise (Intra-corporate transferees)

Essential personnel transferred to Switzerland within a specific enterprise of Japan and defined under subparagraphs (a) and (b) who are employees of that enterprise operating in a non-services sector 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 not less than one year immediately preceding their application for admission. (a) Executives and senior managers Natural 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, to the exclusion of natural persons who directly perform tasks related to the actual production process of the enterprise.

(b) Specialists Highly qualified natural persons who, within an

enterprise, are essential for the production process by reason of their knowledge at an advanced level of expertise in the field of production, research equipment, techniques or management of the enterprise.

3. Other essential personnel moving to Switzerland (a) Short-term business visitors responsible for

establishing a commercial presence Natural 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 period of not less than one year immediately preceding their application for admission, and who fulfil the conditions of subparagraph 2 (a), and who are entering Switzerland for the purpose of establishing a commercial presence of that enterprise in Switzerland.

(b) Salespersons Natural persons employed or mandated by an

enterprise and who stay temporarily in Switzerland in order to conclude a contract for the sale of goods on behalf of the enterprise, which employs them or has mandated them. Such salespersons may not sell goods directly to the general public.

Article VI General Provisions, Conditions and Limitations for Entry and

Temporary Stay 1. Notwithstanding any provisions of Chapter 7, the commitments for entry and temporary stay of persons defined in paragraphs 2 and 3 of Article V of this Appendix shall be in accordance with and subject to the relevant legislation of Switzerland, in particular the Federal Law on Foreigners (LEtr, RS 142.20) and any of its subordinate acts. 2. For essential personnel as defined in paragraph 2 of Article V of this Appendix, the period of stay is limited to three years, which may be extended to a maximum of five years. For other essential personnel as defined in paragraph 3 of Article V of this Appendix, the period of stay is limited to 90 days within one year; if an authorisation for such a period of stay is renewed for the following year, the applicant must stay abroad at least two months between the two consecutive periods of stay in Switzerland. 3. The numerical ceiling provided for under Swiss Law shall no longer be applied to natural persons of Japan in the categories defined in paragraphs 2 and 3 of Article V of this Appendix. 4. For the purposes of this Section, the provisions of Articles 53, 58 and 60 shall apply, mutatis mutandis.

5. Natural persons staying in or entering Switzerland with an open-ended or extendable residence permit based on an employment contract which does not limit the period of employment in Switzerland are not considered as natural persons residing in or entering Switzerland for the purpose of temporary stay or temporary employment in Switzerland.

Article VII Definitions

Notwithstanding Article 64, for the purposes of this Section, the definitions contained in paragraphs (b), (f), (g), (h), (k) and (l) of Article 44 shall apply, mutatis mutandis.

Annex IX Referred to in Chapter 9 Lists of Reservations

Appendices 1 and 2 to this Annex are Lists of Reservations of Japan and Switzerland, respectively, referred to in Article 90.

Appendix 1 Lists of Reservations of Japan

Section 1

List of Reservations Referred to in Subparagraph 1(a) of Article 90

1. This List of Reservations sets out, pursuant to subparagraph 1(a) of Article 90, the reservations taken by Japan with respect to existing measures that do not conform with obligations imposed by:

(a) Article 87; (b) Article 88; or

(c) Article 96.


(a) “Sector” refers to the general sector in which the reservation is taken;

(b) “Sub-Sector” refers to the specific sector in which

the reservation is taken;

(c) “Industry Classification” refers, where applicable, and only for transparency purposes, to the activity covered by the reservation according to domestic or international industry classification codes;



(e) “Level of Government” indicates the level of

government maintaining the measure for which the reservation is taken;

(f) “Measures” identifies the existing laws, regulations

or other measures for which the reservation is taken. A measure cited in the “Measures” element:

(i) means the measure as amended, continued, or

renewed as of the date of entry into force of this Agreement; and

(ii) includes any subordinate measure adopted or

maintained under the authority of and consistent with the measure; and

(g) “Description” sets out, with regard to the obligations referred to in paragraph 1, the non-conforming aspects of the existing measures for which the reservation is taken.

3. In the interpretation of a reservation, all of its elements shall be considered. A reservation shall be interpreted in the light of the relevant provisions of Chapter 9 against which the reservation is taken, and the “Measures” element shall prevail over all other elements. 4. For the purposes of this Section, “JSIC” means Japan Standard Industrial Classification set out by the Ministry of Internal Affairs and Communications, and revised on November 6, 2007.

1 Sector: Finance Sub-Sector: Banking Industry JSIC 622 Banks, except central Classification: bank JSIC 631 Financial institutions for small-businesses Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Deposit Insurance Law (Law No. 34 of 1971), Article 2 Description: The deposit insurance system does not

cover deposits taken by branches of foreign banks.

2 Sector: Heat Supply Sub-Sector: Industry JSIC 3511 Heat Supply Classification: Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct

Investment (Cabinet Order No. 261 of 1980), Article 3

Description: The prior notification requirement under

the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investment in heat supply industry in Japan.

3 Sector: Information and Communications Sub-Sector: Telecommunications Industry JSIC 3700 Head offices primarily Classification: engaged in managerial

operations JSIC 3711 Regional telecommunications,


JSIC 3731 Services incidental to

telecommunications Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Law Concerning Nippon Telegraph and

Telephone Corporation (Law No. 85 of 1984), Articles 6 and 10

Description: 1. Nippon Telegraph and Telephone

Corporation may not enter the name and address in its register of shareholders if the aggregate of the ratio of the voting rights directly and/or indirectly held by the persons set forth in subparagraphs (a) to (c) reaches or exceeds one third:

(a) a natural person who does not have

Japanese nationality; (b) a foreign government or its

representative; and (c) a foreign legal person or a foreign

entity.

2. Any natural person who does not have Japanese nationality may not assume the office of director or auditor of Nippon Telegraph and Telephone Corporation, Nippon Telegraph and Telephone East Corporation and Nippon Telegraph and Telephone West Corporation.

4 Sector: Information and Communications Sub-Sector: Telecommunications and Internet Based

Services Industry JSIC 3711 Regional Classification: telecommunications, except

wire broadcast telephones JSIC 3712 Long-distance

telecommunications JSIC 3719 Miscellaneous fixed

telecommunications JSIC 3721 Mobile telecommunications JSIC 401 Internet based services Note: The activities covered by the

reservation under JSIC 3711, 3712, 3719, 3721 or 401 are limited to the activities which are subject to the registration obligation under Article 9 of the Telecommunications Business Law (Law No. 86 of 1984).

Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law

(Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct



the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in telecommunications business and internet based services in Japan.

5 Sector: Manufacturing Sub-Sector: Drugs and Medicines Manufacturing Industry JSIC 1653 Biological preparations Classification: Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct



the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in biological preparations manufacturing industry in Japan. For greater certainty, “biological preparations manufacturing industry” deals with economic activities in an establishment which mainly produces vaccine, serum, toxoid, antitoxin and some preparations similar to the aforementioned products, or blood products.

6 Sector: Manufacturing Sub-Sector: Leather and Leather Products

Manufacturing Industry JSIC 1189 Textile apparel and Classification: accessories, n.e.c. JSIC 1694 Gelatine and adhesives JSIC 192 Rubber and plastic footwear

and its findings JSIC 2011 Leather tanning and

finishing JSIC 2021 Mechanical leather products,

except gloves and mittens JSIC 2031 Cut stock and findings for

boots and shoes JSIC 2041 Leather footwear JSIC 2051 Leather gloves and mittens JSIC 2061 Baggage JSIC 207 Handbags and small leather

cases JSIC 2081 Fur skins JSIC 2099 Miscellaneous leather

products JSIC 3253 Sporting and athletic goods Note 1: The activities covered by the

reservation under JSIC 1189 or 3253 are limited to the activities related to leather and leather products manufacturing.


reservation under JSIC 1694 are limited to the activities related to animal glue (nikawa) and gelatine manufacturing.

Type of National Treatment (Article 87) Reservation: Level of Central Government Government:

Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27

Cabinet Order on Foreign Direct



the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investment in leather and leather products manufacturing industry in Japan.

7 Sector: Matters Related to the Nationality of a Ship

Sub-Sector: Industry Classification: Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Ship Law (Law No. 46 of 1899), Article 1 Description: The Japanese nationality shall be given

to a ship whose owner is a Japanese national, or a company established under Japanese law, of which all the representatives and not less than two-thirds of the executives administering the affairs are Japanese nationals.

8 Sector: Mining Sub-Sector: Industry JSIC 05 Mining and quarrying of Classification: stone and gravel Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Mining Law (Law No. 289 of 1950), Chapters 2 and 3 Description: Only a Japanese national or a Japanese

legal person may have mining rights or mining lease rights.

9 Sector: Oil Industry Sub-Sector: Industry JSIC 053 Crude petroleum and Classification: natural gas production JSIC 1711 Petroleum refining JSIC 1721 Lubricating oils and greases

(not made in petroleum refineries)

JSIC 1741 Paving materials JSIC 1799 Miscellaneous petroleum and

coal products JSIC 4711 Ordinary warehousing JSIC 4721 Refrigerated warehousing JSIC 5331 Petroleum JSIC 6051 Petrol stations (gasoline service stations) JSIC 6052 Fuel stores, except gasoline

service stations JSIC 9299 Miscellaneous business

services, n.e.c. Note 1: The activities covered by the

reservation under JSIC 1741, 1799, 4711, 4721 or 6052 are limited to the activities related to oil industry.


reservation under JSIC 9299 are limited to the activities related to liquefied petroleum gas industry.

Type of National Treatment (Article 87) Reservation: Level of Central Government Government:

Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27

Cabinet Order on Foreign Direct



the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investment in oil industry in Japan. All organic chemicals such as ethylene, ethylene glycol and polycarbonates are outside the scope of the oil industry.

10 Sector: Agriculture, Forestry and Fisheries, and Related Services (except Fisheries within the Territorial Sea, Internal Waters, Exclusive Economic Zone and Continental Shelf provided for in the reservation No.7 in Section 2)

Sub-Sector: Industry JSIC 01 Agriculture Classification: JSIC 02 Forestry JSIC 03 fisheries, except

aquaculture JSIC 04 Aquaculture JSIC 6324 Agricultural cooperatives JSIC 6325 Fishery and fishery

processing cooperatives JSIC 871 Agriculture, forestry and

fisheries cooperative associations, n.e.c.

Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law




the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in agriculture, forestry and fisheries, and related services (except fisheries within the territorial sea, internal waters, exclusive economic zone and continental shelf provided for in the reservation No.7 in Section 2) in the Area of Japan.

11 Sector: Security Guard Services Sub-Sector: Industry JSIC 923 Guard services Classification: Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct



the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in security guard services in Japan.

12 Sector: Transport Sub-Sector: Air Transport Industry JSIC 4600 Head offices primarily Classification: engaged in managerial operations JSIC 4611 Air transport Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88) Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct


Civil Aeronautics Law (Law No. 231 of 1952), Chapters 7 and 8

Description: 1. The prior notification requirement

under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in air transport business in Japan

2. Permission of the Minister of Land,

Infrastructure, Transport and Tourism for conducting air transport business as a Japanese air carrier is not granted to the following natural persons or entities applying for the permission:


Japanese nationality; (b) a foreign country, or a foreign



(d) a legal person represented by the natural persons or entities referred to in subparagraph (a), (b) or (c); a legal person of which more than one-third of the members of the board of directors are composed of the natural persons or entities referred to in subparagraph (a), (b) or (c); or a legal person of which more than one-third of the voting rights are held by the natural persons or entities referred to in subparagraph (a), (b) or (c).

In the event an air carrier turns into a

natural person or an entity referred to in subparagraphs (a) to (d), the permission will lose its effect. The conditions for the permission also apply to companies, such as holding companies, which have substantial control over the air carriers.

3. Japanese air carriers or the

companies having substantial control over the air carriers, such as holding companies, may reject the request from a natural person or an entity set forth in subparagraphs 2(a) to (c), who owns equity investments in such air carriers or companies, to enter its name and address in the register of shareholders, in the event such air carriers or companies turn into natural persons or entities referred to in subparagraph 2(d) by accepting such request.

4. Foreign air carriers are required to

obtain permission of the Minister of Land, Infrastructure, Transport and Tourism to conduct international air transport business.


Infrastructure, Transport and Tourism is required for the use of foreign aircraft for air transportation of passengers or cargoes to and from Japan for remuneration.

6. A foreign aircraft may not be used

for a flight between points within Japan.

13 Sector: Transport Sub-Sector: Air Transport Industry JSIC 4600 Head offices primarily Classification: engaged in managerial operations JSIC 4621 Aircraft service, except air transport Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law



Civil Aeronautics Law (Law No. 231 of

1952), Chapters 7 and 8 Description: 1. The prior notification requirement

under the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in aerial work business in Japan.


Infrastructure, Transport and Tourism for conducting aerial work business is not granted to the following natural persons or entities applying for the permission:






In the event a person conducting aerial

work business turns into a natural person or an entity referred to in subparagraphs (a) to (d), the permission will lose its effect. The conditions for the permission also apply to companies, such as holding companies, which have substantial control over the person conducting aerial work business.

3. A foreign aircraft may not be used

for a flight between points within Japan.

14 Sector: Transport Sub-Sector: Air Transport (Registration of Aircraft

in the National Register) Industry Classification: Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Civil Aeronautics Law (Law No. 231 of

1952), Chapter 2 Description: 1. An aircraft owned by any of the

following natural persons or entities may not be registered in the national register:





(d) a legal person represented by the

natural persons or entities referred to in subparagraph (a), (b) or (c); a legal person of which more than one-third of the members of the board of directors are composed of the natural persons or entities referred to in subparagraph (a), (b) or (c); or a legal person of which more than one-third of the voting rights are held by the natural persons or entities referred to in subparagraph (a), (b) or (c).

2. A foreign aircraft may not be

registered in the national register.

15 Sector: Transport Sub-Sector: Freight Forwarding Business (excluding

freight forwarding business using air transportation)

Industry JSIC 4441 Collect-and-deliver Classification: freight transport JSIC 4821 Deliver freight transport,


Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88) Level of Central Government Government: Measures: Freight Forwarding Business Law (Law No.

82 of 1989), Chapters 2 to 4 Enforcement Regulation of Freight

Forwarding Business Law (Ministerial Ordinance of the Ministry of Transport No. 20 of 1990)

Description: The following natural persons or entities

are required to be registered with, or to obtain permission or approval of, the Minister of Land, Infrastructure, Transport and Tourism for conducting freight forwarding business using international shipping. Such registration shall be made, or such permission or approval shall be granted, on the basis of reciprocity:






16 Sector: Transport Sub-Sector: Freight Forwarding Business (only freight

forwarding business using air transportation)

Industry JSIC 4441 Collect-and-deliver Classification: freight transport JSIC 4821 Deliver freight transport,


Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88) Level of Central Government Government: Measures: Freight Forwarding Business Law (Law No.

82 of 1989), Chapters 2 to 4 Enforcement Regulation of Freight

Forwarding Business Law (Ministerial Ordinance of the Ministry of Transport No. 20 of 1990)

Description: 1. The following natural persons or

entities may not conduct freight forwarding business using air transportation between points within Japan:


Japanese nationality; (b) a foreign country, or foreign public

entity or its equivalent; (c) a legal person or other entity



2. The natural persons or entities

referred to in subparagraphs 1(a) to (d) are required to be registered with, or to obtain permission or approval of, the Minister of Land, Infrastructure, Transport and Tourism for conducting freight forwarding business using international air transportation. Such registration shall be made, or such permission or approval shall be granted, on the basis of reciprocity.

17 Sector: Transport Sub-Sector: Railway Transport Industry JSIC 421 Railway transport Classification: JSIC 4851 Railway facilities services Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct



the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in railway transport industry in Japan. The manufacture of vehicles, parts and components for the railway transport industry is not included in railway transport industry.

18 Sector: Transport Sub-Sector: Road Passenger Transport Industry JSIC 4311 Common omnibus operators Classification: Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct



the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in omnibus industry in Japan. The manufacture of vehicles, parts and components for omnibus industry is not included in omnibus industry.

19 Sector: Transport Sub-Sector: Water Transport Industry JSIC 452 Coastwise transport Classification: JSIC 453 Inland water transport JSIC 4542 Coastwise ship leasing Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct



the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in water transport industry in Japan. For greater certainty, “water transport industry” refers to oceangoing/seagoing transport, coastwise transport (i.e. maritime transport between ports within Japan), inland water transport and ship leasing industry. However, oceangoing/seagoing transport industry and ship leasing industry excluding coastwise ship leasing industry are exempted from the prior notification requirement.

20 Sector: Transport Sub-Sector: Water Transport Industry Classification: Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88) Level of Central Government Government: Measures: Ship Law (Law No. 46 of 1899), Article 3 Description: Unless otherwise specified in laws and

regulations of Japan, or international agreements to which Japan is a party, ships not flying the Japanese flag are prohibited from entering Japanese ports which are not open to foreign commerce and from carrying cargoes or passengers between Japanese ports.

21 Sector: Water Supply and Waterworks Sub-Sector: Industry JSIC 3611 Water for end users, Classification: except industrial users Type of National Treatment (Article 87) Reservation: Level of Central Government Government: Measures: Foreign Exchange and Foreign Trade Law




the Foreign Exchange and Foreign Trade Law applies to foreign investors who intend to make investments in water supply and waterworks industry in Japan.

22 Sector: All Sectors Sub-Sector: Industry Classification: Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88)

Prohibition of Performance Requirements (Article 96)

Level of Local Governments other than prefectures Government: Measures: Description: Any existing non-conforming measure that

is maintained, continued or renewed at any time by local governments other than prefectures is reserved by Japan. Japan shall take such reasonable measures as may be available to it to increase the conformity with the relevant provisions of Chapter 9 of the existing non-conforming measures by such local governments.

Section 2 List of Reservations Referred to in Subparagraph 1(c) of Article 90

1. This List of Reservations sets out, pursuant to subparagraph 1(c) of Article 90, the reservations taken by Japan with respect to specific sectors, sub-sectors or activities for which it may maintain existing, or adopt new or more restrictive, measures that do not conform with obligations imposed by;

(a) Article 87; (b) Article 88; or

(c) Article 96.


(a) “Sector” refers to the general sector in which the reservation is taken;

(b) “Sub-Sector” refers to the specific sector in which

the reservation is taken;

(c) “Industry Classification” refers, where applicable, and only for transparency purposes, to the activity covered by the reservation according to domestic or international industry classification codes;



(e) “Description” sets out the scope of the sector, sub-

sector or activities covered by the reservation; and

(f) “Existing Measures” identifies, for transparency purposes, existing measures that apply to the sector, sub-sector or activities covered by the reservation.

3. In the interpretation of a reservation, all of its elements shall be considered. The “Description” element shall prevail over all other elements. 4. For the purposes of this Section, “JSIC” means Japan Standard Industrial Classification set out by the Ministry of Internal Affairs and Communications, and revised on November 6, 2007.

1 Sector: All Sectors Sub-Sector: Industry Classification: Type of National Treatment (Article 87) Reservation: Description: When transferring or disposing of its

equity interests in, or the assets of, a state enterprise or a governmental entity, Japan reserves the right to:

(a) prohibit or impose limitations on

the ownership of such interests or assets by investors of Switzerland or their investments;

(b) impose limitations on the ability of

investors of Switzerland or their investments as owners of such interests or assets to control any resulting enterprise; or

(c) adopt or maintain any measure

relating to the nationality of executives, managers or members of the board of directors of any resulting enterprise.

Existing Measures:

2 Sector: All Sectors Sub-Sector: Industry Classification: Type of National Treatment (Article 87) Reservation: Description: In the event where the supply of

telegraph services, postal services and betting and gambling services, manufacture of tobacco products, manufacture of Bank of Japan notes, minting and sale of coinage in Japan, which are restricted to designated enterprises or governmental entities, are liberalised to those other than the designated enterprises or governmental entities, or in the event where such designated enterprises or governmental entities no longer operate on a non-commercial basis, Japan reserves the right to adopt or maintain any measure relating to those activities.

Existing Measures:

3 Sector: All Sectors Sub-Sector: Industry Classification: Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88) Description: National Treatment and Most-Favoured-

Nation Treatment may not be accorded to investors of Switzerland and their investments with respect to research and development subsidies.

Existing Measures:

4 Sector: Aerospace Industry Sub-Sector: Aircraft Industry Space Industry Industry Classification: Type of National Treatment (Article 87) Reservation: Description: Japan reserves the right to adopt or

maintain any measure relating to investment to the extent that products or services concerned in the investment are normally associated with aircraft industry and space industry.

Existing Foreign Exchange and Foreign Trade Law Measures: (Law No. 228 of 1949), Article 27 and 30 Cabinet Order on Foreign Direct

Investment (Cabinet Order No. 261 of 1980), Article 3 and 5

5 Sector: Arms and Explosives Industry Sub-Sector: Arms Industry Explosives Manufacturing Industry Industry Classification: Type of National Treatment (Article 87) Reservation: Description: Japan reserves the right to adopt or

maintain any measure relating to investment to the extent that products or services concerned in the investment are normally associated with arms industry and explosives manufacturing industry.



6 Sector: Energy Sub-Sector: Electricity Utility Industry Gas Utility Industry Nuclear Energy Industry Industry Classification: Type of National Treatment (Article 87) Reservation: Description: Japan reserves the right to adopt or

maintain any measure relating to investment to the extent that products or services concerned in the investment are normally associated with electricity utility industry, gas utility industry and nuclear energy industry.



7 Sector: Fisheries Sub-Sector: Fisheries within the Territorial Sea, Internal Waters, Exclusive Economic Zone

and Continental Shelf Industry JSIC 031 Marine fisheries Classification: JSIC 032 Inland water fisheries JSIC 041 Marine aquaculture JSIC 042 Inland water aquaculture JSIC 8093 Recreational fishing guide

business Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88) Description: Japan reserves the right to adopt or

maintain any measure relating to investments in fisheries in the territorial sea, internal waters, exclusive economic zone and continental shelf of Japan.

For the purposes of this reservation, the

term “fisheries” means the work of taking and cultivation of aquatic resources, including the following fisheries related activities:

(a) investigation of aquatic resources

without taking such resources; (b) luring of aquatic resources; (c) preservation and processing of fish

catches; (d) transportation of fish catches and

fish products; and (e) provision of supplies to other

vessels used for fisheries. Existing Foreign Exchange and Foreign Trade Law Measures: (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct


Law for Regulation of Fishing Operation by Foreign Nationals (Law No. 60 of 1967), Articles 3, 4 and 6 Law concerning the Exercise of Sovereign Rights concerning Fisheries in the Exclusive Economic Zones (Law No. 76 of 1996), Articles 4, 5, 7, 8, 9, 10, 11, 12 and 14

8 Sector: Information and Communications Sub-Sector: Broadcasting Industry Industry JSIC 380 Establishments engaged in

Classification: administrative or ancillary economic activities

JSIC 381 Public broadcasting, except

cablecasting JSIC 382 Private-sector broadcasting,

except cablecasting JSIC 383 Cablecasting Type of National Treatment (Article 87) Reservation: Description: Japan reserves the right to adopt or

maintain any measure relating to investments in broadcasting industry.

Existing Foreign Exchange and Foreign Trade Law Measures: (Law No. 228 of 1949), Article 27 Cabinet Order on Foreign Direct


Radio Law (Law No.131 of 1950), Article 5 Broadcast Law (Law No.132 of 1950), Article 52-8, 52-13, 52-30 and 52-32

9 Sector: Land Transaction Sub-Sector: Industry Classification: Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88) Description: With respect to the acquisition or lease

of land properties in Japan, prohibitions or restrictions may be imposed by Cabinet Order on foreign nationals or legal persons, where Japanese nationals or legal persons are placed under identical or similar prohibitions or restrictions in the foreign country.

Existing Alien Land Law (Law No. 42 of 1925), Measures: Article 1

10 Sector: Public Law Enforcement and Correctional Services and Social Services

Sub-Sector: Industry Classification: Type of National Treatment (Article 87) Reservation: Most-Favoured-Nation Treatment (Article 88) Description: Japan reserves the right to adopt or

maintain any measure relating to investments in public law enforcement and correctional services, and in social services such as income security or insurance, social security or insurance, social welfare, primary and secondary education, public training, health and child care.

Existing Measures:

Appendix 2 Lists of Reservations of Switzerland

It is confirmed that the List of Reservations of Switzerland with respect to Chapter 6 set out in Appendix 2 to Annex III shall apply to investments in services under Chapter 9.

Section 1 List of Reservations for Measures Referred to

in Subparagraph 1 (a) of Article 90 Sector: All Sectors Sub-sector: - Type of Reservation:

National Treatment (Article 87)

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:

For a “corporation” (société anonyme/Aktiengesellschaft), a “corporation with unlimited partners” (société en commandite par actions/Kommanditaktiengesellschaft), a “limited partnership” (société à responsabilité limitée/Gesellschaft mit beschränkter Haftung) and a “cooperative” (société cooperative/ Genossenschaft), at least one member of the governing body of the legal person or another person with the right to represent the legal person must be domiciled in Switzerland. A foreign legal person may also establish one or several branch offices in Switzerland. At least one person of the branch office with the right to represent the branch office must be domiciled in Switzerland.

Purpose or motivation of the measure:

To facilitate judicial proceedings

Sector: All Sectors Sub-sector: - Type of Reservation:



Federal Act of 16 December 1983 on the Acquisition of Real Estate by Persons Abroad (RS 211.412.41)

Succinct descriptioｄn of the measure:

Acquisition of real estate is subject to authorisation by the relevant cantonal authority when the acquirer does not use the property to operate a permanent establishment.


Scarcity of available land

Sector: Energy Sub-sector: Oil prospection and exploitation List of Reservations:



Concordat of 24 September 1955 on Oil Prospecting and Exploitation


The Concordat, which is an inter-cantonal agreement among ten cantons, stipulates that oil concessions may be granted only to companies that are at least 75 per cent Swiss-owned. Other cantons apply similar restrictions.


Energy policy considerations and national security

Sector: Energy Sub-sector: Nuclear energy Type of Reservation:

National Treatment (Article 87) Most-Favoured-Nation Treatment (Article 88)


Federal Act of 21 March 2003 on Atomic Energy (RS 732.1)


A concession to construct and operate nuclear facilities is granted only to a corporation, a cooperative or a legal person of public law. A foreign company must have a registered subsidiary in Switzerland. Without prejudice to international obligations, the Federal Council may refuse the concession to a foreign company if its home State does not grant reciprocity.



Sector: Energy Sub-sector: Hydroelectric power Type of Reservation:



Federal Act of 22 December 1916 on the Uses of Hydroelectric Power (RS 721.80)


When granting concessions, cantons take public interest considerations into account (they may in particular require the concession-holder to have its registered office in the relevant canton).



Sector: Energy Sub-sector: Pipelines Type of Reservation:



Federal Act of 4 October 1963 on Pipelines for Liquid or Gaseous Fuels (RS 746.1)


For foreign-owned or controlled companies, a registered office and management presence in Switzerland are required.







Any existing non-conforming measure that is maintained, continued, or renewed at any time at the municipal level. Switzerland shall take any reasonable measures as may be available to it to increase the conformity with the relevant provisions of Chapter 9 of such existing non-conforming measures.


Section 2 List of Reservations for Measures Referred to

in Subparagraph 1(c) of Article 90 Sector: All Sectors Sub-sector: - Type of Reservation:




Switzerland reserves the right to adopt any new non-conforming measure which does not affect the overall level of commitments under this Agreement.






When transferring or disposing of its equity interests in, or the assets of, a state-controlled enterprise or a governmental entity, Switzerland reserves the right to prohibit or impose limitations on the ownership of such interests or assets by foreign investors or their investments, and impose limitations to their ability to control such enterprise.


Annex X Referred to in Chapter 11 Geographical Indications

Annex X Referred to in Chapter 11 Geographical Indications

Section 1

Protected Designations of Japan (a) Spirits: (i) Iki (ii) Kuma (iii) Ryukyu (iv) Satsuma (b) Sake: Hakusan

Section 2 Protected Designations of Switzerland

(a) Cheese: (i) Appenzeller (ii) Berner Alpkäse/Berner Hobelkäse (iii) Emmentaler (iv) Formaggio d'Alpe ticinese (v) Glarner Schabziger (vi) Gruyère (vii) L’Etivaz (viii) Raclette du Valais (ix) Sbrinz (x) Schweizer Tilsiter (xi) Tête de Moine, Fromage de Bellelay (xii) Vacherin fribourgeois (xiii) Vacherin Mont d'Or (b) Meat-based products:

(i) Bündnerfleisch (ii) Viande séchée du Valais (c) Bread, pastry, cakes, confectionery, biscuits and

other baker's wares: (i) Basler Läckerli (ii) Meringues de Gruyères (iii) Pain de seigle valaisan (iv) Swiss Chocolate / Schweizer Schokolade (v) Swiss Kräuterbonbons

(d) Spirits: (i) Abricotine / Eau-de-vie d’abricot du Valais (ii) Appenzeller Alpenbitter (iii) Eau-de-vie de poire du Valais (iv) Schweizer Kirsch (v) Zuger Kirsch (e) Wines: (i) Dôle (ii) Fendant (iii) Genève (iv) La Côte (v) Lavaux (vi) Neuchâtel (vii) Ticino (viii) Valais (ix) Vaud (f) Watches and precision instruments: (i) Geneva (ii) Neuenburg / Neuchâtel (iii) Schaffhausen (iv) Swiss

(g) Textile products:

(i) Langenthal (ii) St.-Gallen embroidery (St. Galler Stickerei /

St. Galler Spitzen) (iii) Swiss (h) Machinery, metal working industry and engineering

industry: Swiss (i) Chemical and pharmaceutical products: (i) Basel (ii) Swiss

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