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TRANSCRIPT
RESTRCTED
GENERAL AGREEMENT ON COM.AG/W/473 April 1970
TARIFFS AND TRADE Special Distribution
Agriculture Comminttee
VARIABLE LEVIES
Note by the Secretariat
1. This document has been prepared for Working Group 2 of the Agriculture Comitteewhich is to deal with measures affecting imports.
Annex I
2. The table at Annex I indicates those positions in the first twenty-fourchapters of the Brussels Nomenclature subject to variable levies or other specialcharges countries or groups of countries which are members of the AgricultureCommittee. It is based on work already done in the Committee on the eight sectorgroup (see in particular Spec(69)16 to 22 inclusive), on notifications of non-to.riff barriers supplied in accordance with the Council's decision of 23 July 1969(COM.AG/14) and on other documentation available within the secretariat.
3. The following countries (or groups of countries) and measures are covered inthis table:
Austria: The Sugar and Starch Laws previde for levying of "equalization charges".,instead of customs duties provided in the tariff, where the difference betweendomestic prices and the gate price lead to the distortion of competition. These arenot to exceed tariff rates bound in GATT and. are to be calculated by taking thedifference between the domestic price and the gate price with the addition of anamount corresponding to the protective element contained in the tariff rates whichwere in force at the time of the application of the measure. The headings concernedare marked with the symbol (ss).
Produets under other hearings specified are subject to "supplementary importcharges", generally used in conjunction with a minimum price system and imposed inlieu of, rather than in addition to, the tariff.
The headings specified in the annex are those listed in the customs tariff asof January 1970.
Denmark:Products under the headings specified are subject to variabletequalizationcharges, in order to bring their price up to a specified level.
Levies on the following products outside the first twenty-four chapters werealso notified as in force in the following countries or groups of countries:
Austria `8.19 C and !Q.06European Economic Community 35.01, 35.05 and 38.12 AISweden 15.02, 35.05 and 57.01.
COM.AG/W/47Page 2
European Economic. Community: Products which may, under certain conditions, besubject to a compensatory tax or a compensatory amount are identified by thesymbols (CT) and (CA) respectively.
Products under the other headings specified are subject to variable levies(`'prélévement"), variable components ("elément mobile"), or to additional dutieson sugar and flour content.
In the case of the following headings the existence of a GATT bindingplaces an upper limit on to the variability of the levy 02.01 BII a 1and BII b 1,02.03 A and B. 04.04 B, 07.06 BI, 10.05 A, 15.01 AI and B, 16.01 AI,16.02 AII a and BI a, 17.02 C.
The nomenclature used in the table is that published in the Official Journalof the Community for 22 July 1968.,
Finland: The headings specified in the annex are those listed in the customstariff as of April 1969 as subject to variable import levies which are liableto increase or decrease as the corresponding world market prices change.
In the case of the following headings the variable levy has been bound atfree in the GATT: 15.02.100, 15.03.093, 15.04.251, 401 and 901, 15.07.101, 151,201, 301, 351, 355, 551, 601, 651, 805.
Greece: Products under one heading - 02.02 poultry - are subject to a variablelevy.
Spain: Products under the headings specified are subject to variable "regulating"levies (see COM.AG/W/ll page 16).
Sweden: The headings specified in the annex are those listed in the customstariff as of 1 January 1970 as being subject to a variable tax. I this systema minimum price acts as a trigger for the application of the variable tax. In thecase of some commodities, the application of the tax is determined by domesticmarket prices.
Switzerland: Products under the headings specified are subject to a variety ofcharges additional to those listed in the customs tariff and identified by thefollowing symbols:
(PS) Price supplements(IC) Importers' charges(VT) Variable tax (04.03 only)(VC) Voluntary charge (02.02 only)(AD) Additional duties (ex 04.05 and ex 22.05 only)
COM.AG/W/47Page 3
United Kingdom: Products under the headings specified are subject to minimumimport prices which are sustained when necessary by variable levies.
Annex II
4. Annex II reproduce, notifications relating to variable leviesé which havebeen transferred from the Committea on Trade in Industrial Products(COM.IND/12/Rev.2). These are items 514, 515 and 51.6.3 in that Committee'sinventory of non-tariff barriers.
ANNEX
I
BTN
Comm
odit
yGr
oup
Austria
Denm
ark
EEC
Finl
and
Gree
ceSp
ain
Sweden
Switzer-
UK
land
01.0
1Live
horses,
asse
s,Sub.
Sub-
mules
and
hinn
ies
heading
headings
001
10an
d20
(IC)
01.0
2Live
anim
als
ofth
emeats
Sub-
Sub-
Sub-
Sub-
bovi
nespecies
headings
headings
head
ings
head
ings
AIa
AlIa
001,
10,
12,
bb
002,
20,
30,
c003
and
32,
40,
004
50an
d52
(IC)
01.0
3Live
swine
Meats
Whole
Sub-
Sub-
Sub-
head
in-
headings
heading
headings
AlIa
001
10
and
b14
(IC)
01.04
Live
shee
pan
dMe
ats
Sub-
Part
ofgo
ats
head
ing
heading1
100
(IC)
01.0
5Li
vepo
ultr
y,Meats
Whole
Whole
Whol
ethat
isto
say,
head
ing
head
ing
head
ing
fowls,
ducks,
gees
e,tu
rkey
sand
guineafowls
01.06
Othe
rlive
anim
als
1-.
For
slau
ghte
ring
.
O
U;; <D
- :>
BTN
Comm
odit
yGroup
Austria
Denm
ark
EEC
Finl
and
Gree
ceSp
ain
Sweden
Switzer-
UK
land
02.01
Meat
and
edible
Meats
Whol
eSu
b-Wh
ole
Part
ofWhole
Whole
offals
ofth
eheading
headings
head
ing
sub-
heading
head
ing
anim
als
falling
ex803,
AlI
aex
900
head
ing
ex705,
(IC)
within
heading
902
--IIa
Ata
903
and
No.
01.01,
IIb
1b1
909
01.0
2,01
.03
or01
.o4,
fresh,
chil
led
orfr
ozen
02.0
2De
adpo
ultr
y(t
hat
Meats
Whol
eWhole
Whol
ePa
rtof
Whol
eWhole
isto
say,
fowl
s,he
adin
ghe
adin
ghe
adin
gsub-
head
ing
head
ing
ducks,
geese,
head
ing
(VC)
turkeys
and
guinea
A2fowls)
and
edib
leof
fals
ther
eof
(exc
ept
liver),
fresh,
chilled
orfr
ozen
02.03
Poul
try
lIve
r,Meats
Whole
Whole
Sub-
fresh,
chil
led,
heading
head
ing
head
ing
frozen,
salt
edor
009
inbr
ine
02.04
Other
meat
and
edible
meat
offals,
fres
h,chilled
orfr
ozen
0205
Unre
nder
edpig
fat
meat
sWhole
Whol
eSu
b-Whole
Part
offree
oflean
meat
head
ing
heading
head
ing
head
ing
heading3
and
unre
nder
ed010
(IC)
poul
try
fat,
fres
h,chilled,
froz
en,
salted,
Inbr
ine,
drie
dor
smok
ed
~--,
Veal
(yearling
calves)
2 Pigmeat,
frozen
and
po
3Unrendered
pig
fat.
chilled,
and
meat,
boned,
frozen.
ultry,
frozen.
O
pCD
kné
O o -. t -
BTN
Comm
odit
yGr
oup
Aust
ria
Denm
ark
EEC
Finl
and
Grec
ceSp
ain
Sweden
Swtzer-
UKland
02.06
Meat
and
edible
meat
offals
( exc
ePt
po'-lt.-t
live
r),Salted
lnbrine,
drie
d#.Ss
nO';
^
Meats
Whol
ehe
adin
gex
902
Sub-
Whol
ehending
heading
Bex
809,
Cin
900
03.01
Fish,
fresh
chilled
or
frozen
Sub-
headings
BIa,
2aa
BIb
(CT)
part
ofsub-
cl
heading
123,
139,
145,
149,
154,
187,
189,
191,
192,
193,
194,
199,
210,
240,
259,
305,
309,
354,
387,
389,
391,
392,
393,
394,
399,
459,
503,
509.
599,
6'9,
703,
709,
199:
800,
50,
900
and
950
03.0
2Fi
sh,
salt
ed,
inSu
b-br
ine,
dried
orheadings
smoked
203
and
209
1 Fish,
frozen.
Whole
hearing
cy-
804*
o-.,
9.9
and
9C9
whole
heading
(Id)
BTN
Commodity
Group
Aust
ria
Dermark
EEC
Finland
Gree
ceSp
ain
Swed
enSwitzer-
land
03.0
3Crustaceans
and
moll
uses
,whether
inshell
orno
t,fr
esh
(live
ordead),
chilled,
frozen,
salted,
Inbrine
ordr
ied;
crus
tace
ans,
Insh
ell,
simp
lyboiled
Inwa
ter
-
04.0
1Milk
and
crea
m,Delry
Whole
Sub-
Whole
Whol
eSub-
fresh,
not
heading
head
ing
heading
heading
head
ing
concentrated
orB
20
(PS)
sweetened
04.02
Milk
and
cream,
Dair
yWhole
Sub-
Whol
eWh
ole
Whole
Sub-
pres
erve
d,he
adin
ghe
adin
gheading
head
ing
head
ing
headings
concentrated
orA
10.012,
sweetened
20,
30.011,
012,
013,
014
(Ps)
0e.0
3Butter
Dalr
yWh
ole
Whole
'whO
leWh
ole
Whole
head
ing
heading
head
ing
heading
heading
04.0
4Cheesc
and
curd
Dalry
Whole
Whole
whole
Whol
eheading
heading
heading
head
ing
04.0
5Bi
rds'
eggs
and
Sub-
Sub-
whol
eWh
ole
Part
ofegg
yolk
s,fresh,
head
ings
headings
heading
head
ing
sub-
drie
dor
othe
r-A
and
CA
Ihe
adin
gwise
pres
erve
d,BIa
l01
swee
tene
dor
not
(AD)
Hatching
eggs
.
ctC
omX
(D1
Group
Austria
Denm
ark
EEC
Finland
Greece
Spain
Sweden
Switzer-
land
o4.o6
Natural
hone
y
05.01
Human
hair,
unworked,
whether
or
not
washed
or
scoured;
waste
of'human
hair
05*oe
o5.03
Pigs'1
hogs'
and
boars
bristles
or
hair;
badger
hair
and
other
brush
making
hair;
waste
of
such
bristles
and
hair
Hors
ehai
rand
horsehair
waste,
whether
or
not
put
up
on
alaver
or
between
two
layers
of
other
mate
rial
05.0
4Guts,
blad
ders
and
stom
achs
ofanimals
(other
than
fish),
whole
and
pieces
thereof
05.0
5Fish
waste
o5.0
6Si
news
and
tend
ons;
parings
and
similar
waste,
ofra
whi
des
orskins
Commodity
UK
-.C-
àm0
G-,'.
..
(D.
-y-.1
(.)
-
BTN
Comm
odit
yGroup
Austria
Denmark
EEC
Finland
Gree
ceSpain
Sweden
Switzer-
UK
land
05.07
Skins
and
other
parts
ofbirds,
with
their
feat
hers
ordo
wn,
feat
hers
and
parts
offe
athe
rs(w
heth
eror
not
with
trimmed
edges)
and
down
,no
tfu
rthe
rworked
than
clea
ned,
disi
nfec
ted
ortr
eate
dfor
preservation;
powd
erand
waste
offe
athe
rsor
parts
offathers
05.08
Bones
and
horn
-cor
es,
unworked,
defa
tted
,simply
prepared
(but
not
cut
toshap-),
trea
ted
with
acid
ordegelatinised;
powd
eran
dwa
ste
ofthese
products
05.09
Horns,
antl
ers,
hoov
es,
nail
s,cl
aws
and
beak
sof
animals,
unworked
orsimply
prepared
but
not
eut
toshape,
and
waste
andpo
wder
ofth
ese
prod
ucts
;whalebone
and
the
like,
un-
worked
orsimply
prep
ared
but
not
cut
tosh
ape,
and
hair
and
wast
eof
these
prod
ucts
05.2
0.Ivory,
unwo
rked
orsimply
prepared
but
not
cut
tosh
ape;
powder
and
wast
eof
Ivor
y
) -
o
BTN
Commodity
Group
Aust
ria
Denm
ark
EEC
Flinland
Gree
ceSpain
Sweden
Swit
zer-
UKland
05.11
Tortoise-shell
(shells
and
scal
es),
unwo
rked
orsimply
prep
ared
but
not
cut
tosh
ape;
claw
sand
wast
eof
tortoise-shell
05.12
Cora
land
simi
lar
substances,
unworked
orsimply
prepared
but
not
otherwise
worked;
shel
ls,
unworked
orsimply
prepared
but
not
eut
tosh
ape;
powder
and
waste
ofshells
05.13
Natu
ral
spon
ges
05.1
4Am
berg
ris,
castoreum,
civet
and
musk;
cantharides;
bile,
whet
her
orno
tdried;
animal
prod
ucts
,fresh,
chil
led
orfrozen,
orotherwise
prov
isio
nall
ypr
eser
ved,
ofa
kind
used
inth
epreparation
ofph
arma
ceut
ical
prod
ucts
05.15
Animal
prod
ucts
not
elsewhere
spec
ifie
dor
included;
dead
anim
als
of
Chap
ter
1or
Chap
ter
3,unfit
for
human
consumption
06.01
Bulb
s,tubers,
tuberous
roots,
corm
s,crowns
and
rhiz
omes
,do
rman
t,in
growth
orin
flow
er
BEN
Commodity
Group
Austria
Denm
ark
EEC
Finl
arnd
Grcece
Spai
nSweden
SWit
zer-
UK
06.0
Other
live
plan
ts*
Including
trees,
shru
bs,
bush
es,
roots
cutt
ings
and
slips
06.0
3Cu
tflowers
and
flower
buds
ofa
kind
suitable
for
bouquets
orfor
orna
ment
alpurposes,
fres
h,dr
ied,
dyed,
beac
hed,
Impreg-
nated
orot
herw
ise
prepared
06.04
Poliage,
branches
and
othe
rparts
ather
than
flow
ers
orbu
ds)
of.trees,
-sh
rubs
,bushes
and
othe
rpl
ants
,and
moss
es,
lich
ens
and
gras
ses,
bein
ggoods
of'
aKind
suit
able
for
bouq
uets
orornamental
purposes,
fres
h,dr
ied,
dy-e
d,bl
each
ed,
impr
eg-
nated
orotherwise
prepared
07.0
1Vegetables,
fresh
Fruit
and
Sub-
Sub-
orchilled
vegetables
head
ings
head
ing
M(CT)
109
Nlb
07.0
2Ve
geta
bles
(whe
ther
Frui
tand
orno
tcooked),
vege
tabl
espr
eser
ved
byfreezing
O
E r
MTN
Comm
odit
yGroup
Aust
ria
Denmaric
EEC
Finl
and
Greece
Spain
Swed
enSwitzer
UKland
07.03
Vegetables
Fruit
and
Sub-
provisionally
vegetables
head
ing
preserved
inbrine,
AII
insulphur
wate
ror
inot
her
pres
erva
tive
solu
tion
s,but
not
spec
iall
ypr
epar
edfor
immediate
consumption
07.0
4Dried,
dehydrated
Frui
tand
orev
apor
ated
vegetables
vegetables,
whole,
cut,
slic
ed,
broken
or'n
powd
er,
but
not
furt
herprepared
07.05
Dried
legu
mino
usFr
uit
and
Sub-
Sub-
vogetables,
vege
tabl
eshe
adin
gheadings
shel
led,
whether
Blan
dOO
l,oo
orno
tsk
inne
dB
3and
009
orsp
lit
07.06
Manioc,
arrow-
Frui
tan
dIlhole
Sub-
Sub-
root,
salep,
vege
tabl
eshe
adin
gheading
heading
Jeru
sale
mar
ti-
(S&
S)B
I001
chokes,
sweet
potatoes
and
othe
rsimilar
roots
and
tubers
with
high
starch
orin
ulin
content,
fres
hor
drie
d,whole
orsl
iced
;sago
pith
BTN
Como
dity
Grou
pAu
stri
aDenmark
EEC
Finl
and
Gree
ceSp
ain
Sweden
Swltzer-
UKlard
o8.o1
Date
s,ba
nana
s,Fr
uit
and
coco
nuts
,Br
azil
vegetables
nuts,
cashew
nuts,
pineapples,
avocados,
mang
oes,
guav
asan
dma
n-go
stee
ns,
fresh
ordried,
shel
led
ornot
o8.o
2Citrus
fruit,
Fruit
and
Sub-
fres
hor
dried
vege
tabl
esheadings
AIa b
Band
C(CT)
08.0
3Flgs,
fresh
orFruit
and
drie
dvegetables
o8.04
Grapes,
fresh
orFr
uit
and
Sub-
drie
dve
geta
bles
head
ing
AI
(CT)
08.0
5Nuts
other
than
Fruit
and
those
fall
ing
vege
tabl
eswi
thin
head
ing
No.
08.01,
fresh
ordr
ied,
shelled
ornot
o8.o6
Appl
es,
pear
sFruit
and
Sub-
and
quin
ces,
vege
tabl
eshe
adin
gsfr
esh
AII
aB
II(CT)
Exce
ptbananas.
gn
-,
(PP,
;-C
BTN
Comm
odit
yGr
oup
Aust
ria
Denmark
EEC
Finl
and
Grcece
Spai
nSw
eden
Swit
zer-
UKla
nd
08.l7
Stone
fruit,
fresh
08.13
Berries
S
03.O9
Other
frui
ts,
fresh
08.10
Fruit
*zhcrv-.
not
cooked),
preserved
by
freezing,
not
containing
added
sugar
08.ll
Fruitprovisio-
nallvpreserved
(for
example,
by
sulphur
dioxide
gas,
in
brine,
in
sulphur
water
or
in
other
preser-
vative
solutions),
but
unsuitable
in
that
state
for
immediate
consumption
08.12
Fruit,
dried,
other
than
that
fall
ing
with
inhe
adin
gNo.
08.01,
o8.0.,
08.03,
o8.o4
or
O8.05
Fruit
and
vogeta.bles
Sub-
headings
B,
C,D
(CT)
Agiesi
'-`
Fruat
and
vege
tabl
es
Fruit
and.
vegetables
Fruit
and
vegetables
Do
rqO
(D' s:
BTN
CoMm
odit
yGr
oup
Aust
ria
Denm
ark
EEC
Finland
Greece
Spain
Sweden
Switzer-
UKla
nd
03.1
3Peel
ofme
lons
and
citru
.fr
uit,
fros
h,frozen,
drie
dor
provisionally
pres
erve
dln
brin
e,ln
sulphur
wate
ror
inot
her
preser-
vati
vesolutions
09.0
1Co
ffee
,wh
ethe
ror
not
reasted
orfr
eed
ofcaffeine;
coff
eehusks
and
skins;
coffee
substitutes
containing
coffee
inanypr
opor
tion
09.02
Tea
09.0
3Ma
té
o9.0
4Pe
pper
ofth
egenus
"Piper"
;pimento
Ofthe
genu
s" Capsicum"
orthe
genus
"Pim
enta
"
09.0
5Va
nill
a
09.0
6Ci
nnam
onan
dci
nnam
on-t
rec
flowers
09.0
7Cloves
(whole
fruit,
cloves
and
stems)
09.0
8Nutmeg,
mace
and
cardamoms
o,o
tD. :q
vi-) -lI
ETN
Comm
odit
yGr
oup
Austria
Denmark
EEC
Finland
Greece
Spain
Sweden
Switzer-
UK
09.09
Seeds
ofan
ise,
badi
an,
fenn
el,
coriander,
cumi
n,ca
rawa
yand
Juniper
09.10
Thyme,
saffron
and
bay
leav
es;
othe
rsp
ices
10.01
Wheat
and
meslin
Grains
Whole
Whole
Whole
Whole
Part
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13.03
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15.01
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15.5
Wool
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15.06
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15.10
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15.11
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15.15
Beeswax
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15.17
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16.03
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16.0
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16.05
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17.0
1Beet
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17.02
Othe
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17.03
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17,0
4Sugar
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17.05
Flav
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18.01
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18.0
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18.0
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18.04
Coco&.butter
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18.05
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18.0
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19.01
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19.0
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19.0
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19.07
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19.0
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20.0
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20.0
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20.03
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20.04
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20.06
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Finl
and
Gree
ceSpain
Sweden
Swit
zer-
land
21.01
Roasted
chicory
and
other
roasted
coff
eesu
bsti
tute
s;extracts,
essences
and
conc
entr
ates
ther
eof
Sub-
head
ing
AII
BII
21.02
Extracts,
essences
orco
ncen
trat
es,
ofcoffee,
tea
orma
té;
preparations
with
abasis
ofthose
extr
acts
,essences
orconcentrates
21.03
Must
ard
flour
and
prepared
mustard
21.0
4Sa
uces
;mi
xed
cond
imen
tsan
dmi
xed
seas
onin
gs
21.05
Soups
and
brot
hs,
lnliquid,
solid
orpowder
form
21.06
Natu
ral
yeas
tsSu
b-(a
ctiv
eor
inactive);
headings
prep
ared
baking
AII
apo
wder
sb
21.07
Food
prep
arat
ions
not
elsewhere
specified
orincluded
Whole
head
ing
exF
Ia1
Sub-
head
lngs
401,
402,
44,
4o5,
503,
504,
506,
5n7,
58,
509,
905,
909
O8
.
BTri'
Co:mmodity
Grou
pAustria
Denm
ark
UK
BTN
Commodity
Group
Aust
ria
Denm
ark
EEC
Finland
Greece
Spain
Sweden
Switzer-
UKland
22.01
Wate
rs,
incl
udin
gsp
awa
ters
and
aerated
wate
rs;
ice
and
snow
22.02
Lemo
nade
,flavoured
Sub-
spa
wate
rsan
dhe
adin
gfl
avou
red
aera
ted
Bwaters,
and
othe
rno
n-al
coho
lic
beve
rage
s,no
tincluding
frui
tan
dvegetable
juices
fall
ing
with
inhe
adin
gNo.
20.07
22.03
Beer
made
from
malt
22.0
4Grape
must
inWine
ferm
enta
tion
orwith
ferm
en-
tati
onar
rest
edotherwise
than
by'th
eaddition
ofal
coho
l
22.05
Wine
offresh
Wine
Sub-
grap
es;
grap
ehe
adin
gsmust
with
10,
12,
fermentation
20,
22arrested
byth
e(A
D)addition
ofalcohol
22.06
Verm
outh
s,an
dWine
other
wine
sof
fresh
grap
esflavoured
with
aromatic
extr
acts
:x . Cj
BTN
Comm
odit
yGroup
Aust
ria
Denmark
EEC
Finland
Gree
ceSp
ain
Swed
enSwitzer-
land
22.
7Ot
her
rerm
anto
dbe
vera
ges
(or
example
cide
rperry
and
mead
)
22.0
8Ethyl
alcohol
orneutral
spir
its,
undenatured,
ora
stre
ngth
of8J°
orhigher;
dc-
natu
ecd
spirits
(inc
ludl
rn,
etil
irl
alco
hol
nnd
n..u
-tral
piri
ts>
ofan
ystrength
22.09
Spirits
(other
than
thos
eof
heading
No.
22.08);
liquers
and
other
spirituous
beverages;
com-
poun
dalcoholic
preparations
(known
as"con
cent
rate
dextracts")
for
the
manufacture
ofboverage
5
22.1
0Virnegar
and
substitutes
for
vine
gar
23-0
1-Fl
oirs
and
reals,
liho
leof
meat',
orrf
als,
heading
fish,
crustaceans
ormo
llus
es,
unfit
for
huma'n
cons
urmp
-ti
on;
grea
ver
Ow
, ]c'>
.1- s~l
BTN
Commodity
Group
Aust
ria
Denm
ark
23.0
2Bran,
sharps
and
other
resi
dues
derived
from
the
sift
ing,
milling
or
work
ing
ofce
real
sor
of
leguminous
vege
tabl
es
EEC
Finl
and
Gree
ceSpain
Whole
Whole
heading
head
ing
ex
AII
BII
Sweden
Switzer-
land
UK
Wheole
Part
of
Whol
ehe
adin
gheading¹
heading
(Pp)
23.03
Beet-pulp,
baga
sse
and
other
waste
ofsugar
manufacture;
brewing
and
dis-
till
ing
dreg
sand
vaste;
resi
dues
ofstarch
manufacture
and
simi
lar
residues
Whole
Part
ofheading
heading
(PS)
23.0
4Oil-cake
and
Seed
sSub-
Whole
Whole
Part
ofot
her
residues
and
oils
head
ing
heading
head
ing
heading1
(except
dregs)
ILex
901
(PS)
resulting
from
the
extraction
ofve
geta
ble
oils
23.05Wine
lees;
argol
23.0
6Ve
geta
ble
products
Whole
ofakind
used
for
head
ing
animal
food,
not
else
wher
esp
ecif
ied
orin
clud
ed
¹When
used
asfodder.
.
>
BTN
Commodity
Group
Austria
Denmark
EEC
Finl
and
Gree
ceSp
ain
Sweden
Switzer-
UKland
23.0
7Sw
eete
ned
forage;
Sub-
Sub-
Sub-
otherpreparations
head
ing
head
ings
head
ings
ofa
Iind
used
inB
I0c
m,in,
14,
anim
al-feedIng
Q05,
16,
20
006,
oo8,
009,
24.01
Unmanufactured
Toba
cco
tobacco;
toba
cco
refu
se
24.02
Manu
tact
ured
toba
cco;
toba
cco
extr
acts
and
essences
D-
%-n
COM.LG/W/47Page 36
ANNEX II
52 Austria - Levies United StatesAdd.5 Uruguay19Add.7/Corr.4
It had been notified that Austria maintained levies on imports of sugar,starch and of products made of these and other agricultural raw materials.¹In lieu of customs duties, skimming charges based on price differentials betweenthreshold and gate prices mi-ht be collected. These would consist of a fixedprotective element, i.e. 20 per cent ad valorem, plus a variable amount dependingon the content of protected material in the imported product.
In force at present were an import levy of 20 per cent ad valorem plus$549 per 100 kgs. applied to core binders used in foundry work, based on starchanad dextrine, and an import levy of 20 per cent ad valorem plus b525 per 100 kgs.applied to starch, ether soluble in water, and to starch esters.
The representative of the United States said that the levy was inconsistentwith the GATT when applied to bound items. If the levy raised customs costs abovethe bound tariff rate, the concession was impaired and the relevant Articles ofthe GATT violated. A further source of concern to the United States wasuncertainty caused by fluctuations in the levy which prevented exporters fromplannin- effectively for future sales.
The representative of Austria said that the measure was governed by theAustrian Law concerning the levy of equalization charges dated 21 June 1967.Under this Law, skimming charges might be collected, instead of customs dutiesprovided for in the customs tariff, where the difference between domestic pricesand sate prices led to distortion of competition. The swimming charges werecalculated by taking the difference between the domestic price and the gate pricewith the addition of an amount correspondinL to the protective element containedin the tariff rates which were in force at the time of the application of themeasure. The latter element was determined by the competent Austrian authorities.
¹The following products were covered in the original notification: casein,caseinate and derivatives; albumin, albuminate and derivative; dextrine anddextrine glue, soluble or roasted starch; gums made from starch; preparationsfor the textile, paper and leather industries, or for similar industries,containing starch derivatives.
Uruguay subsequently notified the levy with respect to: meat of bovine andovine animals and offals thereof, preserved meat, meat extracts, wheat, barley.
Rev.l 105
COM.AG/W/47Page 37
514 52 Austria - Levies United StatesPage 2 Add.5 Uruguay
He pointed out that, as yet, the protective element had not been deter-minedby Government decree. Accordingly, no skimming charges on the products mentionedin the notification were levied at present and the normal tariff rates ascontained in the Austrian Customs Tariff applied. Thus, the point made in thenotifications that the protective element of the skimmingcharges on theseproducts was 20 per cent was incorrect.
The other two notifications were however accurate.
Dealing with the United States concern as regards possible impairment ofconcessions, he quoted the following paragraph from the Austrian Law:
"The provision of the Federal Act does not affect the provisions ofthe GATT. With respect to products, the subject of rates bound underGATT, the skimming charge must not exceed the amount of the customs dutyresulting from the bound rate."
This provision, therefore, ensured adequate safeguards to avoid any impairmentof concessions. It was considered that, with the limitation of the level ofskimming charges to the level of bound rates, any insecurity was practicallyavoided, at least as far as bound rate items were concerned.
This notification has been referred to the Agriculture Committee.
Rev.1 107
COM.AG/W/47Page 38
514.1 20 Denmark - Variable levies UruguayAdd.7/Corr.4
Uruguay notified that, in Denmark, variable levies operated on wheat andbarley.
The representative of Derùmark confirmed the correctness of the notificationbut pointed out that it should be referred to the Agriculture Committee.
109
COM.AG/W/47Page 39
515 53-54 :EEC- Variable levies AustraliaAdd.5 Brazil15 CanadaAdd.7/Corr.2 Israel
New ZealandUnited KingdomUnited StatesUruguayYugoslavia
It had been notified that the EEC applied a system of variable levies oncertain processed foodstuffs, processed foods based on fruit or vegetables, milk-powder, canned meat and tapioca.
According to the United Kingdom, exporter were adversely affected not onlyby the incidence of the levy on the sugar, milk or cereal content of processedfoodstuffs, but also by the general uncertainty which the system had createdparticularly:
(a) because of frequent changes in the variable elements which had causedmanufacturers difficulty in calculating their market prices and whichthus hampered forward planning;
(b) because information about changes in levy rates was often not availablepromptly; and
(c) because of different interpretations of the regulations in the membercountries which had caused manufacturers unexpected problems. Therehad thus been difficulties with German authorities in agreeing how the*raw material content of certain goods should be determined.
While the most seriously affected of British exports was confectionery,the régime had caused considerable difficulties also for export of other productssuch as biscuits and lemon curd.
It had further been pointed out by the United Kingdom that the EEC hadpublished proposals to extend variable levies to all processed foods based onfruit or vegetables, including such items as canned fruit and vegetables, jamsand marmalade , fruit juices and pickles. The most important item for theUnited Kingdom was jam and marmalade, exports of which to EEC wore valued at£343,000 in 1966. Those regulations were due to come into operation in July 1968.
Rev .1 111
COM.AG/W/47Page 40
515 53--54 EEC - Variable levies AustraliaPage 2 Add.5 Brazil
15 Canada%dd.7/Corr.2 Isral
New ZealandUnited KingdomUnited StatesUruguayYugoslavia
Yugoslavia has drawn attention to the fact that for fruit and vegetables.preparations, thc. system of calculating levies i.c., on the basis of sugar contntwas a very cornplicatcd onm. î.ccoi.paniLd by a numbcir of adl.inistrative proccd-rs,it involved extre.ie difficultLàs for exporte;rs of third countries, who wore faccdwith constant uncertainty as to the actual amount of levy to bu applied on suchproducts.
Uruguay notified the item with respect to meat and Cdible; offals of dO2.eStiCbovine anirals, prescr-ved iicat of bovine animals, wheat and what flour, barley,ricc.
The CoLirission had replied that, withOut prc;judics tO whether thDrc w,-:scausc tO question thosG mucasures, the Cormission considsrcd that sinco th._produCts concerned were agricultural and the mcasurcs wero intCgral pa2rtS of t1czagricultural policy, the variable levies should not be exoaîrincd by thu Coi;riitt,:;on TradC in InduStria1 Procucts, and that thcy should thus not b6 included in alist drawn up for that Conmitt>c.
Thc rcprescntativG of thc. EEC ,addEd that the agricultural policy of thoCo=aunity was at presfint undGr discussion in the Agriculture ComLiittce. The i!ECwould b6 prepared to answer ail questions in that CoLEiittee.
The representatives of sGveral notifying countries said that the IndustrialCooLaittcee in their opinion, was cur.npctent ta exa:Iinc the machinery of the system,while the products as such could be dczalt with elscwh-re. The rGpresentativc ofthe United Kingdom said that point (b) of his Government's notification was of anature that could be discussed in the Industrial Committee.
It was agreed that thé itcz would bc added to the list of itemls to bereferred to the Agriculture Committee on the understanding that the discussion inthat Committee, which had so far only dealt with the effects of the system, wouldalso deal with the mechanism.
Note: The discussion of the notification on the variable leviss of the EEC alsocomprised the notification by Brazil re Belgium.-Luxembourg.
Rev. 1 113
COM.AG/W/47Page 41
12Add.7/Corr .4
Sweden - Variable levies
Uruguay notified that Sweden applied variable levies on meat of bovine andovine animals and offal thereof, preserved meat; wheat and wheat flour;barley; edible oils, crude or reined; oilcake and meal.
In the view of the Swedish authorities, these notifications should betransferred to the Commiittee on Agriculture for further consideration inconnexion with the widened scope in activities of that Committee in the field ofnon-tariff barriers.
Rev.2December 1969 339
516.3 Uruguay