Table 3.5 presents a comparison of bound and base rates which were agreed during the UR for a range of NTAEs. The comparison is made between eight countries: the EU, the United States and Japan, plus Brazil, Mexico, Australia, the Republic of Korea and India. Generally speaking, the lowest bound tariffs for all products are in Australia; the highest in India, Brazil and Mexico.
A comparison of the United States tariff commitments is made extremely difficult by the use of a mix of ad-valorem and specific duties. The commitments scheduled by the EU are complicated by the use of minimum "entry" prices, which may result in much higher "effective" rates of tariff when actual c.i.f. import prices are low or the entry price is seasonally high. Not all countries apply the full bound tariff to imported produce; this tends to be particularly true for the developing countries listed. A low import tariff does not necessarily mean an open market. Stringent phytosanitary requirements, or delays in granting access to certain products, may represent the ultimate barrier to entry.
FAO (2002, op cit) reports that tariff escalation is a particular problem for citrus and tropical fruits. Table 3.6, provides tariffs for a range of processed fruit and vegetable products in the EU, Japan and the United States. In Japan, fresh tomatoes face an import tariff of 3 percent. Shipments of tomato paste or peeled (canned) tomatoes face duties of 16 percent and 13.4 percent respectively. In the EU, fresh pineapples face a tariff of just 5.4 percent, when shipped as juice the tariff rises to 15.2 percent.
Tariff escalation has been one of the obstacles for developing countries in their attempts to establish processing industries for exports at origin. It also explains the investments that have been made by origin countries in point-of-destination processing, such as Brazil in orange juice production within the United States. In the latter case, local Florida oranges are juiced and blended with Brazilian juice, and partially re-exported to benefit from duty drawbacks.
The URAA has had some impact on the extent of tariff escalation among agricultural commodities. FAO (1997)[28] evaluated the change in the "tariff wedge" (TW)[29] between primary and processed products for a wide range of commodities imported into the EU, Japan and the United States. A comparison of the change in the TWs for tomato paste, canned mushrooms, frozen vegetables, orange juice, dried apricots, preserved pears and apple juice, indicated the following: (i) the reductions in tariff escalation are generally fairly modest (between -1 percentage points and -7 percentage points in most cases), with the exception of canned mushrooms into the EU (-22 percentage points) and apple juice into Japan (-11 percentage points); (ii) there is no change, post URAA, for apple juice and dried apricots imported into the United States; (iii) some products are the subject of reduced tariff "de-escalation", including frozen artichokes (+10 percentage points) and canned mushrooms (+2 percentage points) destined for the United States and dried apricots to the EU (+4 percentage points).
Table 3.5: Base and bound rates of duty for selected non-traditional agricultural exports - EC, US, Japan, Brazil, Mexico, Australia, Republic of Korea and India (percent)
| |
EC |
Japan |
US |
Brazil |
Mexico |
Australia |
Republic of Korea |
India |
||||||||
|
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
|
|
Pineapples |
|
|
|
|
Fresh or dried: |
|
|
|
|
|
|
|
|
|
|
|
|
Fresh |
9.0% |
5.8% |
20.0% |
17.0% |
Not reduced in size: |
55.0% |
35.0% |
50.0% |
36.0% |
0.0% |
0.0% |
50.0% |
45.0% |
140.0% |
100.0% |
|
| |
|
|
|
- In bulk |
|
|
|
|
|
|
|
|
|
|
|
|
|
Dried |
9.0% |
5.8% |
12.0% |
7.2% |
0.64 c/kg |
0.51 c/kg |
55.0% |
35.0% |
50.0% |
36.0% |
0.0% |
0.0% |
50.0% |
45.0% |
140.0% |
100.0% |
| |
|
|
|
- In crates |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
1.31 c/kg |
1.10 c/kg |
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Reduced in size: |
|
|
|
|
|
|
|
|
|
|
||
| |
|
|
|
0.55 c/kg |
0.44 c/kg |
|
|
|
|
|
|
|
|
|
|
|
|
Apples |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fresh: |
From 1 Aug to 31 Dec: |
20.0% |
17.0% |
0.0% |
0.0% |
Within the 10 000 tonnes limit between 1 Aug and 31 Dec: |
50.0% |
45.0% |
2.0% |
1.0% |
50.0% |
45.0% |
140.0% |
55.0% |
||
|
14%+297€/t |
11.2%+238€/t |
|
|
|
|
32.0% |
28.8% |
|
|
|
|
|
|
|
|
|
|
From 1 Jan to 31 Mar: |
|
|
|
|
Other: |
|
|
|
|
|
|
|
|
|
||
|
8%+297€/t |
6.4%+238€/t |
|
|
|
|
15.0% |
13.5% |
|
|
|
|
|
|
|
|
|
|
From 1 Apr to 31 Jul: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
6%+297€/t |
4.8%+238€/t |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dried: |
8.0% |
6.4% |
15.0% |
9.0% |
1.65 c/kg1/ |
0.74 c/kg |
55.0% |
35.0% |
30.0% |
27.0% |
10.0% |
8.0% |
50.0% |
45.0% |
140.0% |
150.0% |
|
Strawberries, fresh |
From 1 May to 31 Jul: |
|
|
From 15 Jun to 15 Sep: |
55.0% |
35.0% |
|
|
|
|
|
|
|
|
||
|
16.0% MIN |
12.8% MIN |
10.0% |
6.0% |
0.4 c/kg |
0.2 c/kg |
|
|
50.0% |
45.0% |
5.0% |
4.0% |
50.0% |
45.0% |
140.0% |
100.0% |
|
|
From 1 Aug to 30 Apr: 14.0 11.2% |
|
|
Other: |
1.1 c/kg |
|
|
|
|
|
|
|
|
|
|
||
1/ The base rate to be used for the staging of this good to the full concession rate is 4.4 c/kg
Table 3.5 (cont.): Base and bound rates of duty for selected non-traditional agricultural exports - EC, US, Japan, Brazil, Mexico, Australia, Republic of Korea and India (percent)
| |
EC |
Japan |
US |
Brazil |
Mexico |
Australia |
Republic of Korea |
India |
||||||||
|
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
|
|
Asparagus, fresh or chilled |
16.0% |
10.2% |
5.0% |
3.0% |
Not reduced in size, from 15 Sep to 15 Nov, transported by air: |
45.0% |
35.0% |
50.0% |
36.0% |
2.0% |
1.0% |
30.0% |
27.0% |
140.0% |
100.0% |
|
| |
|
|
|
25.0% |
5.0% |
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Other: |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
25.0% |
21.3% |
|
|
|
|
|
|
|
|
|
|
|
|
Tomatoes, fresh or chilled |
From 1 Nov to 14 May: |
5.0% |
3.0% |
From 1 Mar to 14 Jul: |
45.0% |
35.0% |
50.0% |
36.0% |
2.0% |
1.0% |
50.0% |
45.0% |
140.0% |
100.0% |
||
|
11.0%+372€/t |
8.8%+298€/t |
|
|
4.6 c/kg |
3.9 c/kg |
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
From 1 Sep to 14 Nov: |
|
|
|
|
|
|
|
|
|
|
||
|
From 15 May to 31 Oct: |
|
|
4.6 c/kg |
3.9 c/kg |
|
|
|
|
|
|
|
|
|
|
||
|
18.0%+372€/t |
14.4%+298€/t |
|
|
From 15 Jul to 31 Aug: |
|
|
|
|
|
|
|
|
|
|
||
| |
|
|
|
3.3 c/kg |
2.8 c/kg |
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
From 15 Nov to the end of Feb: |
|
|
|
|
|
|
|
|
|
|
||
| |
|
|
|
3.3 c/kg |
2.8 c/kg |
|
|
|
|
|
|
|
|
|
|
|
|
Onions and Shallots |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Onions |
12.0% |
9.6% |
10.0% |
8.5% |
Onion sets: |
45.0% |
35.0% |
50.0% |
36.0% |
2.0% |
1.0% |
155% or 200 won/kg |
135% or 180 won/kg |
140.0% |
100.0% |
|
| |
|
|
|
Other: |
|
|
|
|
|
|
|
which is greater |
which is greater |
|
|
|
|
Shallots |
12.0% |
9.6% |
5.0% |
3.0% |
3.9 c/kg |
3.1 c/kg |
45.0% |
35.0% |
50.0% |
36.0% |
2.0% |
1.0% |
30.0% |
27.0% |
140.0% |
100.0% |
Table 3.5 (cont.): Base and bound rates of duty for selected non-traditional agricultural exports - EC, US, Japan, Brazil, Mexico, Australia, Republic of Korea and India (percent)
| |
EC |
Japan |
US |
Brazil |
Mexico |
Australia |
Republic of Korea |
India |
||||||||
|
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
|
|
Mushrooms, dried |
16.0% |
12.8% |
15.0% |
9.0% |
Air dried or sun dried: |
55.0% |
35.0% |
50.0% |
36.0% |
25.0% |
14.0% |
45.0% or 1 763 won/kg, which is greater |
40.5% or 1 586 won/kg, which is greater |
140.0% |
35.0% |
|
| |
|
|
|
4% + 2.9 c/kg |
1.8% + 1.3 c/kg |
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Other: |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
4% + 2.9 c/kg |
2.6% +1.9 c/kg |
|
|
|
|
|
|
|
|
|
|
|
|
Tomatoes, peeled |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tomatoes, whole or in pieces: |
18.0% |
14.4% |
15.0% |
9.0% |
14.7% |
12.5% |
105.0% |
55.0% |
50.0% |
37.0% |
20.0% |
11.0% |
50.0% |
45.0% |
140.0% |
150.0% |
| |
|
Tomatoes containing added sugar: |
|
|
|
|
|
|
|
|
|
|
|
|
||
| |
|
22.4% |
13.4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tomato paste: |
|
|
In airtight containers: |
|
|
|
|
|
|
|
|
Tomato paste of a soluble solid of 24% or less: |
|
|
||
| |
|
25.0% |
16.0% |
|
|
|
|
|
|
|
|
35.0% |
31.5% |
|
|
|
| |
|
Other: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
20.0% |
16.0% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other: |
18.0% |
14.4% |
15.0% |
9.0% |
13.6% |
11.6% |
105.0% |
55.0% |
50.0% |
37.0% |
20.0% |
11.0% |
50.0% |
45.0% |
140.0% |
150.0% |
Table 3.5 (cont.): Base and Bound rates of duty for selected non-traditional agricultural exports - EC, US, Japan, Brazil, Mexico, Australia, Republic of Korea and India (percent)
| |
EC |
Japan |
US |
Brazil |
Mexico |
Australia |
Republic of Korea |
India |
||||||||
|
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
Base rate |
Bound rate |
|
|
Sweet corn preserved or prepared by vinegar or acetic acid |
|
|
Containing added sugar: |
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
17.5% |
10.5% |
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Other: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
8.0% +147€/t |
5.1%+94€/t |
12.5% |
7.5% |
17.5% |
14.0% |
105.0% |
35.0% |
50.0% |
37.0% |
10.0% |
8.0% |
60.0% |
54.0% |
140.0% |
150.0% |
|
|
Garlic |
12.0% |
9.6% |
5.0% |
3.0% |
1.7 c/kg |
0.43 c/kg |
45.0% |
35.0% |
50.0% |
36.0% |
2.0% |
1.0% |
400.0% or 2 000 won/kg, which is greater |
360.0% or 1 800 won/kg which is greater |
140.0% |
100.0% |
|
Chillies and Peppers, green |
10.0% |
6.4% |
5.0% |
3.0% |
5.5 c/kg |
4.4 c/kg |
60.0% |
35.0% |
50.0% |
36.0% |
2.0% |
1.0% |
300.0% or 6 900 won/kg, which is greater |
270.0% or 6 210 won/kg, which is greater |
140.0% |
100.0% |
|
Cut Flowers |
Fresh: |
|
Fresh: |
|
Fresh: |
|
Fresh: |
|
Fresh: |
|
Fresh: |
|
Fresh: |
|
|
|
|
From 1 Jun to 31 Oct: |
0.0% |
0.0% |
Miniature carnations |
Roses |
|
50.0% |
36.0% |
0.0% |
0.0% |
40.0% |
36.0% |
Fresh: |
|
|||
|
24.0% |
12.0% |
|
|
4.0% |
3.2% |
85.0% |
35.0% |
Other: |
|
Other: |
|
Other: |
|
100.0% |
150.0% |
|
|
From 1 Nov to 31 May |
|
|
Roses |
Gladioli |
|
50.0% |
36.0% |
0.0% |
0.0% |
40.0% |
36.0% |
Other: |
|
|||
|
17.0% |
8.5% |
|
|
8.0% |
6.8% |
85.0% |
35.0% |
|
|
|
|
|
|
100.0% |
150.0% |
|
|
Other: |
|
Other: |
|
Chrysanthemums, standard carnations, anthuriums and orchids: |
Other |
|
|
|
|
|
|
|
|
|
||
|
20.0% |
10.0% |
0.0% |
0.0% |
8.0% |
6.4% |
85.0% |
35.0% |
|
|
|
|
|
|
|
|
|
| |
|
|
|
Other: |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
8.0% |
6.4% |
Other: |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Other: |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
5.0% |
4.0% |
85.0% |
35.0% |
|
|
|
|
|
|
|
|
|
Source: FAS, WTO Tariff Schedules
Table 3.6: Current MFN import tariffs for selected non-traditional agricultural exports - processed/partially transformed products - EC, US and Japan (percent)
|
MFN Applied tariffs |
Japan |
EC |
US |
|||
|
Mushrooms, dried |
9.0% |
12.8% |
Air dried or sun dried: |
1.3 c/kg +1.8% |
||
|
|
|
Other: |
1.9 c/kg + 2.6% |
|||
|
Vegetables, prepared (by vinegar or acetic acid) |
12.0% |
16.0% |
9.6% |
|||
|
Sweet corn (prepared or preserved by vinegar or acetic acid) |
Containing added sugar |
10.5% |
5.1%+9.4€/100kg |
14% |
||
|
Tomatoes, peeled |
Other |
7.5% |
|
|
||
|
Whole or in pieces: |
9.0% |
14.4% |
Whole or in pieces: |
12.5% |
||
|
- containing added sugar |
13.4% |
|
|
|
||
|
Tomato paste: |
|
|
Tomato paste: |
11.6% |
||
|
- in airtight containers for the quantity quota stipulated |
Free |
|
|
|
||
|
- other |
16.0% |
|
Other |
11.6% |
||
|
Tropical fruits, prepared |
Homogenized preparations: |
Homogenized preparations: |
15.0% |
Homogenized preparations: |
12.0% |
|
|
|
|
|
Jams: |
|||
|
- containing added sugar |
34.0% |
|
Pineapple |
4.0% |
||
|
- other |
21.3% |
|
Other |
5.6% |
||
|
Jams and fruit jellies, containing added sugar |
16.8% |
Tropical fruits purée: |
15.0% |
Pastes and purées: |
||
|
Other jams and fruit jellies |
12.0% |
|
Mango/Guava |
1.3% |
||
|
Fruit purée and pastes containing added sugar |
34.0% |
|
Papaya |
14.0% |
||
|
Other, containing added sugar |
40.0% |
|
Other |
10.0% |
||
|
Fruit purée and fruit pastes |
21.3% |
|
|
|
||
|
Other |
25.0% |
|
|
|
||
|
Pineapple juice |
Containing added sugar: |
Containing added sugar: |
15.2% |
Not concentrated: |
4.2 c./litre |
|
|
- not more than 10% by weight of sucrose |
19.1% |
Not containing added sugar |
16.0% |
Other: |
1.0 c./litre |
|
|
- other |
25.5% |
|
|
|
|
|
|
Tomato juice |
Containing added sugar |
29.8% |
Containing added sugar |
16.0% |
0.14c./litre |
|
|
Other |
21.3% |
Other |
16.8% |
|
||
|
Apple juice |
Containing added sugar: |
Containing added sugar |
18.0% |
Free |
||
|
- not- not more than 10% by by weight of sucrose: |
19.1% |
|
|
|
||
|
- other |
29.8% |
Not containing added sugar |
18.0% |
|
||
|
Apple paste and purée |
21.3% |
Apple purée, including compotes: |
24.0% |
12.0% |
||
|
|
Apple purée, including compotes, with a sugar content exceeding 13% but not exceeding 30% by weight: |
24% + 4.2€/100kg |
|
|||
|
Strawberry purée and paste |
21.3% |
With a sugar content exceeding 30% by weight: |
24%+23€/100kg |
12.0% |
||
|
Strawberry jam |
Containing added sugar: |
16.8% |
Homogenized preparations, with a sugar content not exceeding 13% by weight: |
24%+4.2€/100kg |
2.2% |
|
|
Other: |
12.0% |
Other: |
24.0% |
|
||
Sources: Market Access Applied tariffs Database; Official Journal of the European Communities
|
[28] FAO (1997). [29] The change in the "tariff wedge" (TW) due to the URAA is calculated as the bound TW minus the base TW. Negative figures indicate a reduction in tariff escalation, positive figures a reduction in tariff de-escalation. The analysis does not take into account changes in effective rates of protection, which depend on the relationship between input costs and output prices, and may be rising even if there is a reduction in tariff escalation. |
