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WorldTrade
Organization
TN/MA/S/10
20May2003
(03-2712)
NegotiatingGrouponMarketAccess
Incidenceofnon-advaloremtariffsinMembers'
tariffschedulesandpossibleapproachesto
theestimationofadvaloremequivalents
NotebytheSecretariat
I.Introduction
1.IntheirWTOschedules,Membersuseavarietyofformatstospecifyindividualtariffcommitments.Inmostcases,Membersspecifytariffsinadvaloremterms,whichisasimplepercentageofthevalueoftheimportedproduct.However,somecountrieschoosetospecifysomeoralltariffsinspecificorothernon-advalorem(NAV)formats,particularlyontheimportsofagriculturalproducts.
2.ThispaperreviewstheNAVbounddutiesintheConsolidatedTariffSchedulesdatabase(CTS)andtheapplieddutiesinthelatesttariffschedulessubmittedbyWTOMemberstotheIntegratedDataBase(IDB).ItisnecessarytoreviewbothboundandappliedschedulessincetheNAVmaybespecifieddifferentlyineachscheduleforthesameMember.ThepaperthenconsiderspossibleapproachestoestimatingAdValoremEquivalents(AVEs)anddiscussesissuesraisedinrespectofthesevariousmethodologies.
II.Non-advaloremtariffs
A.Classificationofnavtariffs
1.NAVtariffscanbeclassifiedinthefollowingcategories:
∙Specifictariffrates:
Thecustomsdutyisnotrelatedtothevalueoftheimportedgoodsbuttotheweight,volume,surface,etc.ofthegoods.Thespecificdutystipulateshowmanyunitsofcurrencyaretobeleviedperunitofquantity(e.g.2.00SwissFrancsperkg);
∙Compoundrates:
Thecustomsdutyisatariffcomprisinganadvaloremdutytowhichisaddedorsubtractedaspecificduty(e.g.10percentplus$2.00/kg;20percentless$2.00/kg);
∙Mixeddutyrates.Ingeneral,thistypeofdutyensuresaminimumormaximumlevelofprotectionthroughachoicebetweenanadvaloremdutyandaspecificduty(e.g.10per centminimum$2.00/kg;10percentor$2.00/kg,whicheverisless);
∙Technicaldutyrates:
Thecustomsdutyisdeterminedbycomplextechnicalfactorssuchasalcoholcontent,sugarcontentorthevalueoftheimportedproduct(e.g.8.2percent+T1,whereT1referstoaspecificformuladutybasedontheagriculturalcomponentoftheproduct).
2.AmoredetailedtypologyoftariffsisgiveninAnnexTable1a.Itpresentsinastandardizedwayadvalorem,specificandcompounddutiesandvariouswaysinwhichmixeddutiescanbeexpressed.AnnexTable1bliststechnicaldutiesandotherdutiesthatcannotbeconvertedtoAVEswiththeinformationavailableintheIDB.
III.IncidenceofNAVtariffsintheIDBandCTSdatabases
1.ThetariffschedulesofabouthalfthesubmissionstotheIDBexpresssomeMFNapplieddutiesasNAVtariffs.AnnexTable2aprovidesdetailedinformationforthoseWTOMemberswithNAVduties,brokendownbytypeofNAVdutyandbysector.Theshareswithrespecttothetotalnumberofagriculturalandindustrialtarifflinesisalsoprovided.AnnexTable2bprovidestheinformationonMembersprovidingAVEstotheIDB.
2.Overall,theshareofNAVtarifflinesintotaltarifflinesfortheMemberswithNAVtariffsintheIDBis6.6percent.Thirtythreecountrieshavelessthan5percentofNAVsintheirtarifflinesand17havelessthan1 percent.SpecialmentionshouldbemadeofSwitzerland,with83percentofitstarifflinesconsistingofNAVduties.
3.TheincidenceofNAVdutiesishighestforagriculturalproducts(19percentoftotalagriculturaltarifflines,comparedtoonly4 percentforindustrialproducts).ExcludingSwitzerland,theshareofNAVlinescanbeashighas60 percentofallagriculturaltarifflinesandashighas26 percentfornon-agriculturaltarifflines.DevelopedcountryMembersarethegreatestusersofNAVsinagriculture:
Canada(26 percent),EuropeanCommunities(45percent),Iceland(25 percent),Norway(63 per cent)andUnitedStates(43 percent).Anumberofeconomiesintransitionhavealsorelativelyhighshares:
Belarus(33 percent),Bulgaria(15percent),Poland(25 percent),RussianFederation(33 percent).AmongthedevelopingcountryMembers,Cyprus(50 percent)andThailand(56 percent)havethehighestincidence.
4.AnnexTable3presentstheincidenceofNAVdutiesintheCTSdatabase.FortyMembersincludeNAVdutiesintheirtariffschedulesofconcessions.ThepictureforMemberswitharelativelyhighincidenceofNAVdutiesintheirschedulesofconcessionsissimilartothatintheIDB.Maltaisanexception,asithasreplacedalmostallitsboundNAVdutiesinagriculture(84 per centpercentoftotalagriculturallines)withadvaloremdutiesinitslatestappliedtariff.Ontheotherhand,itcanbeseenthatanumberofdevelopingMemberscurrentlyexpressingtheirtariffsinNAVtermsintheIDBdidnotbindtheminthisformat.Amongthosewithhighincidenceare:
Djibouti–15 percentofitstotalagriculturallinesandSouthAfrica–13 percentofitsagriculturallinesand26 percentofitsindustriallines.Similarly,someeconomiesintransition(includingBelarus,theFormerYugoslavRepublicofMacedonia,andtheRussianFederation)usearelativelyhighnumberofNAVdutiesintheirnationalappliedtariffs.
5.TheincidenceofNAVlinesbychapteroftheHarmonizedSystemnomenclatureintheIDBandCTSdatabases,ispresentedinAnnexTable4.AhigherincidenceofNAVdutiesappearinagriculturalproductssuchasmeatproducts(chapter02),dairyproduce(chapter04),sugars(chapter 17),cocoa(chapter18),preparationsofcereals,flour,starchormilk(chapter19)andbeverages(chapter22).Forindustrialproducts,mostoftheNAVlinesareconcentratedintextileproducts.
IV.conversionofNAVtariffstoAVEs
1.TheexistenceofNAVtariffsinMembers'schedulesmakesitextremelydifficulttoarriveatameaningfulpictureoftheleveloftariffs,unlessthoseratescanbeconvertedtoAVEs.Forexample,therecentdocumentonMembers'TariffProfiles(TN/MA/S/4/Rev.1)producedfortheNegotiatingGrouponMarketAccess(fornon-agriculturalproducts)couldonlyincludeNAVtariffsinthecalculationsofdutyaveragesandmaximaforthoseMemberswhohadprovidedAVEs(seeAnnexTable2b).
2.ConversionofNAVtariffstoAVEsisbeingdiscussedintheNegotiatingGrouponMarketAccessaswellasintheSpecialSessionoftheCommitteeonAgriculture.TheoverviewofproposalssubmittedtotheNegotiatingGrouponMarketAccess(TN/MA/6/Rev.1)notesthatseveraloftheseproposalsarerelatedtoissueofNAVtariffs.Whereassomesubmissionsspeakmoregenerallyoftheneedtomaximizetheuseofadvaloremrates,othersstatethatMembersshouldconsiderconvertingallNAVdutiestoadvaloremrates.Oneproposalcallsforacommonmethodologytocalculatetheserates.
3.TheconversionofNAVdutiestoAVEswouldallowalltariffstobeincludedinthetariffreductionformulaeproposedinthecontextofdiscussionsontariffreductionmodalities.Table1comparestheresultofalinearwithanon-lineartariffreductionwhenappliedtodifferentinitialtariffs.TheSwissformula,withacoefficientof12,hasbeenusedasanexampleofanon-linearformula.WhereasalinearreductionappliestoadvaloremaswellasNAVduties,anon-linearcutcannotbeappliedonNAVdutiesunlessAVEsareprovided.ItshouldbenotedthoughthatevenifalinearcutcanbeappliedtoNAVstheresultingtariffscannotbeconsideredinthecalculationofstatisticalindicatorssuchastariffaverages.
Table1Linearandnon-linearcutappliedtoadvaloremandNAVduties
Initialtariff
t0
Linearcut50percent
t1
Swissformula(coef.12)
t1=(12*t0)/(12+t0)
Case1
20percent
10percent
7.5percent
Case2
$50/tonne
$25/tonne
?
Case3
30percentor$20/tonne,whicheveristhegreatest
15percentor$10/tonne,whicheveristhegreatest
?
V.
approachestoEstimatingAVEs
A.Overview
1.TheSecretariatdoesnotcalculateAVEsforinclusionineithertheIDBortheCTS.ThispracticeoriginatesfromdiscussionsintheInformalAdvisoryGrouptotheIDB–abodyestablishedduringtheUruguayRound.OnlyAVEsthathavebeensuppliedbyMembersarereportedintheIDB.OnlyfiveMembershavesubmittedAVEstotheIDB,asindicatedinAnnexTable2b.Thebasisforthecalculationsisgenerallynotprovided.
2.TheSecretariat'sbackgroundpaper"Advalorem,SpecificandOtherTariffs"(AIE/S5,6 February1998)presentedtwomainmethodsofAVEestimationthathavebeenusedintheGATT/WTOcontextandwhichbothrequirethatimportshaveactuallytakenplaceforthetarifflinesandspecificdutiesinquestion:
∙theuseofrevenuecollecteddividedbythevalueofimports,and
∙theuseofunitvaluesoftradedproducts.
3.AlthoughtheuseofactualtradedataisnottheonlywayofcalculatingAVEs,undertheappropriatecircumstancesitgivesthemostaccurateinformationforaparticularproduct.Ifthereisnotradeintheproductconcerned,itcouldbeconsideredthatthepriceoftheproduct(includingthetariff)concernedis,atthatpointintime,"economicallyprohibitive".Thisdoesnotnecessarilymeanthatthetariffis"high",butthatbecauseofthenatureofdomesticdemand,thecompetitivenessofdomesticproduction,distributionpeculiarities,transportcosts,etc.,itisnotattractivefortraderstoimportthatproduct.
4.InallcasesthelimitsofAVEsmustbekeptinmind.AVEsareonlyasnap-shotoftheactualeffectofaspecificdutyinthereferenceperiodusedforthecalculation.Eventhoughthespecificdutiesusedarefixed,theirimpactmaychangeovertimeandinrelationtoeachshipment.Moreover,AVEsareusuallycalcul
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