RESTRICTS» Sp6c(68)l34/Add.l TARIFFS AND TRADE 13 January Working Party on Border Tax Adjustments Original: French/English

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1 GENERAL AGREEMENT ON RESTRICTS» Spc(8)l34/Add.l TARIFFS AND TRADE January 199 Working Party on Border Tax Adjustments Original: French/English BORDER TAX ADJUSTMENTS Information on Products of Interest to Developing Countries Addendum The Working Party agreed that information should be collected on a short list of products of interest to developing countries members of the Working Party (L/3039, page 5).. Developed countries, members of the Working Party, have, therefore, been asked to provide certain information about taxes levied on products listed in documents Spec(8)97 and Addendum 1. Further replies which are attached hereto have been received from th following Governments: Page France 2 Japan Further replies will be circulated in addenda to this document.

2 Spec(8)l34/A4d.l Page 2 Annex I HL'JfCE First List of Products (Annex to document Spoc(8)97) Brussels Nomenclature Item Description of product L.T Gh , 04 Cashew kernels Black pepper Tea Frozen shrimps Soluble coffee Tobacco, unmanufactured Menthol Leather manufactures Wood pulp Newsprint Cotton textile fabrics Jute fabrics Woollen carpets, handknotted Coir carpets, mats and matting Sacks and bags of jute Leather footwear of all kinds Worked mica and articles of mica Unwrought copper Semi-manufactured products of copper 2 Single tax _ Single tax 25

3 \ Spec(8)l34/Add.l Page 3 Brussels Nomenclature Item Description of product L.T : Cutlery Domestic sewing machines Surgical' instruments and apparatus Sports goods. The rates of value added tax (V.A.T.) and local tax (L.T.) given in the table are the rates applicable to the value of the products after tax. Th corresponding rates of V.A.T. to be applied to th tax-free value (as in the case of imports) are as follows: V.A.T.: 25$ 33-33% (imports:.imports : 11.11% ( imports :.383% (imports: % (imports: % (imports : 25% ) for a rate of % 33% ) for a rate of 25% 11% ) for a rate of %.38%) for a rate of % 14.94%) for a rate of % % ) for a rate of l 2/3% Single tax: 1 January 198). from F 1. to F 1.5 per kilogramme (abolished as from

4 Spec(8)l34/Add.l Page 4 Second List (Addendum to'annex.to document Spec(8)97) Brussels Nomenclature Item Description of product 1 V.A.T i L.T. X V.A.T Fish, frozen Fish, dried Norway lobsters, frozen Agar-agar Oils of fish and marine 3 mammals, Preserved fish Preserved crustaceans, molluscs and the lik Preserved vegetables Preserved fruit Wine Fish meal Rock salt Molybdenum oxide Copper sulphate, sodium sulphate* Pentaerythritol Fungicides based on copper compounds" Veneer sheets of wood Footwear 25 2 Single tax

5 Spec(8)l34/Add.l Page 5 Brussels Nomenclature Item Description of product L.T V.A.T, , 04, 05, 07, 08, 15, Semi-manufactures and manufactures of copper Casings and sleeves, of copper.. 2,75 "T?he rates of value -added tax (V.A.T.) and local tax (L.T.) given in thé table are the rates applicable to the value of the products after tax. The corresponding rates of V.A.T. to b applied to the tax-free value (as in the case of imports) are as follows: V.A.T.: 25$ (imports: 33.33$ (imports: 11.11$ (imports:.383$ (imports: $ (imports: $ (imports: 25$ ) for a rate of $ 33$ ) for a rate of 25$ 11$ ) for a rate of $.38$ ) for a rate of $ 14.94$ ) for a rate of $ $ ) for a rate of $ 2 Single tax: F to F 55 per hectolitre (abolished as from 1 January 198). For feeding stuffs in livestock and farmyard animals. Tor human consumption.. General duties rates (industrial purposes). Copper sulphate usd in agriculture was exempt from all taxes. Since 1 January 198, it is subject to tax at the reduced rate of per cent V.A.T. ZL General duties rates (industrial purposes). Fungicides containing at least per Cnt copper or used as pesticides for agriculture purposes were exempt from all taxes. Sinc 1 January 198, these are subject to tax at the reduced rat of per cent V.A.T.

6 Spec(8)l34/Add.l Page Annex II JAPAN 1. As to the question contained in A, paragraph 2 of Spec(8)97 dated 8 October 198; (l) Five of the twenty-three products which are listed in the annex to Spec(8)97 are subject to the Commodity Tax (a selective excise tax), as described below. BTN Description Tax base Tax rate (%) ex Oolong tea and Ponshong tea Manufacturers' sales price or price at delivery from the bonded area 5 ex ex ex ex 97.0 ' Instant coffee Bags and trunks of leather, more than 12,000 Handbags of leather, more than 8,000 Carpets, more than 5,000 per square metre Equipment for golf Equipment for deck golf, more than 4,000 Requisites for water games, more than 1,800 in value Retailers 1 sales price or price at delivery from the bonded area Manufacturers, sales price or price at delivery from the bonded area 5 40

7 Spec (8)4/^.1 Page 7 (2) As a selective excise tax system has been adopted in Japan, tax exemption is granted at the-time of their exportation, to such products as referred to in (1) above, in cases where they have not yet been taxed. If they have already been taxed, tax repayment will be made at the time of exportation, to an amount equal to that actually paid as tax. On the other hand, for the importation of such goods a tax is imposed, at the stage of importation and based on the price of delivery from the bonded area, at the same rates as applied to like domestic products, illustrated in (l) above. An exception to this is ex which is taxed at the import stage only when imported directly by consumers,, otherwise, when imported by commercial intermediaries it is taxed at the retail stage. 2. As to the question contained in B of paragraph 2 of Spec(8)97: (l) In regard to 1(1) above^ the situation as of 1 January 195* was as follows: BTN Description Tax base Tax rate (%) ex Oolong tea and Ponshong tea Manufacturers! sales price or price at delivery from the bonded area ex ex Ch.42 Instant coffee Bags and trunks of leather, more than,000 Handbags of leather, more than,500 ex Ch.42 Clothing of leather, more than,000 Gloves of leather, more than 1,500 ex Carpets, more than 3>500 per square metre Retailers' sales price or price at delivery from the bonded area

8 . - Spec(8)VAdd.l Page 8 BTN Description Tax base Tax rate {%) ex 97.0 Equipment for golf Equipment for deck golf, more than * 1,800 Requisites for water games, more.. than 1,800 Manufacturers' sales price or price at delivery from the bonded area ' ' 40 (?)..In regard, to. 1(2) above, the situation as of 1 January 195 was exactly «the same asi that existing on. 1.October *