INVENTORY OF AGREEMENTS CONTAINING THE Most Favoured Nation (MFN) CLAUSE. SG.AFFGEN.3 Legal Affairs Division

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1 INVENTORY OF AGREEMENTS CONTAINING THE Most Favoured Nation (MFN) CLAUSE SG.AFFGEN.3 Legal Affairs Division SG.AFFGEN.3 Legal Affairs Division Page 1 of 11 12/04/2018

2 FOREWORD This report comprises an inventory of agreements to which the European Union (EU) is a contracting party containing a Most Favoured Nation (MFN). The data included in this report corresponds to the contents of the Treaties Office database on the date of its last update, shown in the footer of the report.thus, only data validated by the Treaties Office of the European External Action Service (EEAS) is presented in this dynamic inventory. For any further question concerning this report, please contact the EEAS Treaties Office at the address: TREATIES-OFFICE@eeas.europa.eu TREATIES OFFICE IMPORTANT LEGAL NOTICE While the EEAS Treaties Office does make any effort to provide accurate information you are advised that you USE OR RELY UPON THESE DATA AT YOUR OWN RISK. No assurance or warranty is given as to the accuracy or completeness of any of the information provided. You are advised to verify any information that is provided here against original documents. Links to third party websites: the Database may contain links to third party websites. The linked sites are not under the control of the EEAS Treaties Office and it is not responsible for the contents of any linked websites. The EEAS Treaties Office provides these links to users as a convenience and the inclusion of any link does not imply endorsement by the EEAS of the site or any association with its operator. Liability disclaimer: All the information contained in the Database is provided without warranty of any kind. In no event shall the European External Action Service be liable for any damages, if direct or indirect connected with use or performance of the EEAS Treaties Office Database. SG.AFFGEN.3 Legal Affairs Division Page 2 of 11 12/04/2018

3 Official Title OJ Reference Article Reference(s) Article(s) Text Comprehensive and enhanced Partnership between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Armenia, of the other part 26/01/2018, L23, 4 Article 113 of 1. Each Party shall accord most-favoured-nation treatment to goods of the other Party in accordance with Article I of GATT 1994 contained in Annex 1A of the Marrakesh Establishing the World Trade Organization, done on 15 April 1994 ( WTO ), including its interpretative notes, which are incorporated into and made part of this, mutatis mutandis. 2. Paragraph 1 of this Article does not apply in respect of preferential treatment accorded by either Party to goods of another country in accordance with GATT Cooperation on Partnership and Development between the European Union and its Member States, of the one part, and the Islamic Republic of Afghanistan, of the other part 14/03/2017, L67, 3 Article 14 of 1. The Parties shall grant each other most-favoured-nation treatment in their trade in accordance with the 1994 General on Tariffs and Trade. 2. The most-favoured-nation treatment provided for in paragraph 1 shall not apply to preferences granted by either Party under any arrangement pursuant to agreements establishing a customs union, a free-trade area or an equivalent area of preferential treatment. Comprehensive Economic and Trade (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part 14/01/2017, L11, 23 Article 8.7 of 1. Each Party shall accord to an investor of the other Party and to a covered investment, treatment no less favourable than the treatment it accords in like situations, to investors of a third country and to their investments with respect to the establishment, acquisition, expansion, conduct, operation, management, maintenance, use, enjoyment and sale or disposal of their investments in its territory. 2. For greater certainty, the treatment accorded by a Party under paragraph 1 means, with respect to a government in Canada other than at the federal level, or, with respect to a government of or in a Member State of the European Union, treatment accorded, in like situations, by that government to investors in its territory, and to investments of such investors, of a third country. 3 Paragraph 1 does not apply to treatment accorded by a Party providing for recognition, including through an arrangement or agreement with a third country that recognises the accreditation of testing and analysis services and service suppliers, the accreditation of repair and maintenance services and service suppliers, as well as the certification of the qualifications of or the results of or work done by those accredited services and service suppliers. 4. For greater certainty, the treatment referred to in paragraphs 1 and 2 does not include procedures for the resolution of investment disputes between investors and states provided for in other international investment treaties and other trade agreements. Substantive obligations in other international investment treaties and other trade agreements do not in themselves constitute treatment, and thus cannot give rise to a breach of this Article, absent measures adopted or maintained by a Party pursuant to those obligations. Political Dialogue and Cooperation between the European Union and its Member States, of the one part, and the Republic of Cuba, of the other part 13/12/2016, L337I, 3 Article 62 of 1. Each Party shall accord most-favoured-nation treatment to goods of the other Party in accordance with Article I of the General on Tariffs and Trade (GATT) 1994 and its interpretative notes, which are incorporated into and made part of this, mutatis mutandis. 2. Paragraph 1 shall not apply in respect of preferential treatment accorded by either Party to goods of another country in accordance with the WTO s. Sustainable Fisheries Partnership between the European Union and the Government of the Cook Islands 20/05/2016, L131, 3 Article 25 of In order to fulfill the objective of strengthening the security of each of the Parties in all ways, this applies to classified information or material in any form either provided or exchanged between the Parties. Association between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Moldova, of the other part 30/08/2014, L260, 4 Article 205 of 1. Subject to reservations listed in Annex XXVII-E to this, the Republic of Moldova shall grant, upon entry into force of this : (a) as regards the establishment of subsidiaries, branches and representative offices of juridical persons of the Union, treatment no less favourable than that accorded by the Republic of Moldova to its own juridical persons, their branches and representative offices, or to subsidiaries, branches and representative offices of any third country's juridical persons, whichever is better; (b) as regards the operation of subsidiaries, branches and representative offices of juridical persons of the Union in the Republic of Moldova, once established, treatment no less favourable than that accorded by the Republic of Moldova to its own juridical persons, their branches and representative offices, or to subsidiaries, branches and representative offices of any third country's juridical persons, whichever is better. 2. Subject to reservations listed in Annex XXVII-A to this, the Union shall grant, upon entry into force of this : (a) as regards the establishment of subsidiaries, branches and representative offices of juridical persons of the Republic of Moldova, treatment no less favourable than that accorded by the Union to its own juridical persons, their branches and representative offices, or to subsidiaries, branches and representative offices of any third country's juridical persons, whichever is better; (b) as regards the operation of subsidiaries, branches and representative offices of juridical persons of the Republic of Moldova in the Union, once established, treatment no less favourable than that accorded by the Union to its own juridical persons, their branches and representative offices, or to subsidiaries, branches and representative offices of any third country's juridical persons, whichever is better. 3. Subject to reservations listed in Annexes XXVII-A and XXVII-E to this, the Parties shall not adopt any new regulations or measures which introduce discrimination as regards the establishment of juridical persons of the Union or of the Republic of Moldova on their territory or in respect of their operation, once established, by comparison with their own juridical persons. SG.AFFGEN.3 Legal Affairs Division Page 3 of 11 12/04/2018

4 Association between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part 30/08/2014, L261, 4 Article 79 of 1. Subject to the reservations listed in Annex XIV-E to this, Georgia shall grant, upon entry into force of this : (a) as regards the establishment of subsidiaries, branches and representative offices of juridical persons of the Union: treatment no less favourable than that accorded to its own juridical persons, their branches and representative offices; or to subsidiaries, branches and representative offices of any third country's juridical persons, whichever is the better; (b) as regards the operation of subsidiaries, branches and representative offices of juridical persons of the Union in Georgia, once established: treatment no less favourable than that accorded to its own juridical persons, their branches and representative offices; or to subsidiaries, branches and representative offices of any third country's juridical persons, whichever is the better. 2. Subject to reservations listed in Annex XIV-A to this, the Union shall grant, upon entry into force of this : (a) as regards the establishment of subsidiaries, branches and representative offices of juridical persons of Georgia: treatment no less favourable than that accorded to its own juridical persons, their branches and representative offices; or to subsidiaries, branches and representative offices of any third country's juridical persons, whichever is the better; (b) as regards the operation of subsidiaries, branches and representative offices of juridical persons of Georgia in the Union, once established: treatment no less favourable than that accorded to its own juridical persons, their branches and representative offices; or to subsidiaries, branches and representative offices of any third country's juridical persons, whichever is the better. 3. Subject to reservations listed in Annexes XIV-A and XIV-E to this, the Parties shall not adopt any new regulations or measures which introduce discrimination as regards the establishment of juridical persons of the Union or of Georgia on their territory or in respect of their operation, once established, by comparison with their own juridical persons. Association between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part 29/05/2014, L161, 3 Article 88 of 1. Subject to reservations listed in Annex XVI-D to this, Ukraine shall grant, upon entry into force of this : (i) as regards the establishment of subsidiaries, branches and representative offices of legal persons of the EU Party, treatment no less favourable than that accorded to its own legal persons, branches and representative offices or to any third-country legal persons, branches and representative offices, whichever is the better; (ii) as regards the operation of subsidiaries, branches and representative offices of legal persons of the EU Party in Ukraine, once established, treatment no less favourable than that accorded to its own legal persons, branches and representative offices; or to any third-country legal persons, branches and representative offices, whichever is the better. 2. Subject to reservations listed in Annex XVI-A to this, the EU Party shall grant, upon entry into force of this : (i) as regards the establishment of subsidiaries, branches and representative offices of legal persons of Ukraine, treatment no less favourable than that accorded by the EU Party to its own legal persons, branches and representative offices or to any third-country legal persons, branches and representative offices, whichever is the better; (ii) as regards the operation of subsidiaries, branches and representative offices of legal persons of Ukraine in the EU Party, once established, treatment no less favourable than that accorded to its own legal persons, branches and representative offices; or to any third-country legal persons, branches and representative offices, whichever is the better. 3. Subject to reservations listed in Annexes XVI-A and XVI-D to this, the Parties shall not adopt any new regulations or measures which introduce discrimination as regards the establishment of legal persons of the EU Party or of Ukraine on their territory or in respect of their operation, once established, by comparison with their own legal persons. Partnership and Cooperation between the European Union and its Member States, of the one part, and the Republic of Iraq, of the other part 31/07/2012, L204, 20 Article 10 of 1. The Parties shall accord to one another most-favoured-nation treatment in accordance with Article I, paragraph 1 of the GATT 1994 and its Notes and Supplementary Provisions. 2. The provisions of paragraph 1 shall not apply to: (e) advantages granted with the object of establishing a customs union or a freetrade area according to the GATT 1994 or pursuant to the establishment of such customs union or free-trade area; (f) advantages granted to particular countries in accordance with the GATT 1994 and with other international arrangements in favour of developing countries. Interim between the European Community, the European Coal and Steel Community and the European Atomic Energy Community, of the one part, and Turkmenistan, of the other part, on trade and trade-related matters 26/03/2011, L 80, The Parties shall accord to one another most-favoured-nation treatment in all areas in respect of: duties and charges; provisions relating to customs clearance, transit, warehouses and transhipment; taxes and other internal charges of any kind applied directly or indirectly to imported goods; methods of payment and the transfer of such payments related to trade in goods; the rules relating to the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with World Trade Organisation (WTO) rules and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on 31 December 1998, to advantages defined in Annex I granted by Turkmenistan to other states which have emerged from the dissolution of the USSR. Interim on Trade and trade-related matters between the European Community, of the one part, and the Republic of Albania, of the other part 01/09/2006, L 239, 2 Article 25.3 of 3. Les mesures de sauvegarde bilatérales visant les importations de l'autre partie n'excèdent pas la mesure nécessaire pour remédier aux difficultés engendrées et devraient normalement consister en une suspension de toute nouvelle réduction d'un taux de droit applicable prévu dans le présent accord pour le produit concerné ou en une augmentation du taux de droit applicable à ce produit jusqu'à un plafond correspondant au taux applicable au même produit pour la nation la plus favorisée (NPF). Ces mesures contiennent des dispositions claires prévoyant leur suppression progressive à la fin de la période fixée, au plus tard, et leur durée n'excède pas un an. Dans des circonstances très exceptionnelles, la durée de ces mesures peut être au maximum de trois ans au total. Aucune mesure de sauvegarde bilatérale n'est SG.AFFGEN.3 Legal Affairs Division Page 4 of 11 12/04/2018

5 appliquée à l'importation d'un produit qui aura précédemment fait l'objet d'une telle mesure pour une période d'au moins trois ans à compter de la date d'expiration de la mesure. Stabilisation and Association between the the one part, and the Republic of Croatia, of the other part 28/01/2005, L 26, 3 Article 65 of 1. The Most-Favoured-Nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages that the Parties are providing or will provide in the future on the basis of agreements designed to avoid double taxation or other tax arrangements. 2. None of the provisions of this Title shall be construed to prevent the adoption or enforcement by the Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements or domestic fiscal legislation. 3. None of the provisions of this Title shall be construed to prevent Member States or Croatia in applying the relevant provisions of their fiscal legislation, from distinguishing between taxpayers who are not in identical situations, in particular as regards their place of residence. Interim on trade and trade-related matters between the European community and the European Atomic Energy Community, of the one part, and the Republic of Tajikistan, of the other part 16/11/2004, L340, 2 1. The Parties shall accord one another most-favoured-nation treatment in all areas in respect of: - shall not apply, during a transitional period expiring five years after the entry into force of the Partnership and Cooperation, to advantages defined in Annex I granted by the Republic of Tajikistan to other States which have emerged from the dissolution of the USSR. Euro-Mediterranean establishing an Association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part 30/09/2004, L304, 39 Article 29 of 1. The Parties reaffirm their respective commitments under the terms of the General on Trade in Services (GATS) annexed to the establishing the WTO, and in particular the commitment to accord each other mostfavoured-nation treatment in trade in service sectors covered by these commitments. 2. In accordance with the GATS, this treatment shall not apply to: (a) advantages accorded by either Party under the provisions of an agreement as defined in Article V of the GATS or under measures adopted on the basis of such an agreement; (b) other advantages accorded pursuant to the list of mostfavoured-nation exemptions annexed by either Party to the GATS. Stabilisation and Association between the the one part, and the former Yugoslav Republic of Macedonia, of the other part - Protocol 1 on textile and clothing products - Protocol 2 on steel products - Protocol 3 on trade between the former Yugoslav Republic of Macedonia and the Community in processed agricultural products - Protocol 4 concerning the definition of the concept of "originating products" and methods of administrative cooperation - Protocol 5 on mutual administrative assistance in customs matters - Final Act 20/03/2004, L84, 13 Article 64 of 1. The Most-Favoured-Nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages that the Parties are providing or will provide in the future on the basis of agreements designed to avoid double taxation or other tax arrangements. 2. None of the provisions of this Title shall be construed to prevent the adoption or enforcement by the Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements or domestic fiscal legislation. 3. None of the provisions of this Title shall be construed to prevent Member States or the former Yugoslav Republic of Macedonia in applying the relevant provisions of their fiscal legislation, from distinguishing between taxpayers who are not in identical situations, in particular as regards their place of residence. between the European Community and Canada on trade in wines and spirit drinks 06/02/2004, L35, 3 National treatment and most-favoured-nation treatment: 1. Canadian competent authorities shall accord national treatment and most-favoured-nation treatment to alcoholic beverages that are the product of the Community in accordance with the WTO. With respect to a province, national treatment and most-favoured-nation treatment shall mean treatment no less favourable than the most favourable treatment accorded by such province to any like goods that are the product of Canada or of any other third country. 2. By way of derogation from paragraph 1, Canadian competent authorities may maintain a measure within their respective jurisdictions provided it is implemented in a manner compatible with Canadian law: (a) limiting sales by a distillery or a winery on its premises to distilled spirits or wines produced there at prices no lower than those of the same distilled spirits or wines sold through outlets available for product of the Community; (b) requiring private wine store outlets in Ontario and British Columbia to sell only wines produced by Canadian wineries; (c) requiring that, with the existing exception of eight brand-sizes of wines bearing an appellation of origin, wine without appellation of origin and without indication of varietal names sold in grocery stores in Québec under applicable regulations, be bottled in Québec, provided that alternative outlets are provided in Québec for the sale of wine that is the product of the Community, whether or not such wine is bottled in Québec." Framework for Trade and Cooperation between the European Community and its Member States, on the one hand, and the Republic of Korea, on the other hand 30/03/2001, L90, 46 In accordance with their rights and obligations under the World Trade Organisation, the Parties undertake to accord each other most-favoured-nation treatment. SG.AFFGEN.3 Legal Affairs Division Page 5 of 11 12/04/2018

6 Economic Partnership, Political Coordination and Cooperation between the European Community and its Member States, of the one part, and the United Mexican States, of the other part - Final Act - Declarations 28/10/2000, L276, 45 Article 54 of 1. Should Most Favoured Nation treatment be granted in accordance with the provisions of this, or any arrangements adopted under this, it shall not apply to tax advantages which the Member States or Mexico are providing or may provide in the future on the basis of agreements to avoid double taxation or other tax arrangements, or domestic fiscal legislation. 2. Nothing in this, or in any arrangements adopted under this, may be construed to prevent the adoption or enforcement by the Member States or Mexico of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax arrangements, or domestic fiscal legislation. 3. Nothing in this, or in any arrangements adopted under this, shall be construed to prevent Member States or Mexico from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence, or with regard to the place where their capital is invested. Cooperation between the European Community and the Kingdom of Cambodia - Joint Declarations - Exchange of letters on maritime transport 19/10/1999, L269, In their trade relations, the Parties shall accord each other most-favoured-nation treatment in all matters regarding: (a) customs duties and charges of all kinds, including the procedures for their collection; (b) the regulations, procedures and formalities governing customs clearance, transit, warehousing and transhipment; (c) taxes and other internal charges levied directly or indirectly on imports or exports; (d) administrative formalities for the issue of import or export licences. Cooperation between the European Community and the Kingdom of Cambodia - Joint Declarations - Exchange of letters on maritime transport 19/10/1999, L269, 18 The main objective of this is to provide a framework for enhancing cooperation between the Parties, within their respective areas of jurisdiction, with the following aims: (a) to accord each other most-favoured-nation treatment on trade in goods in all areas specifically covered by the, save as regards advantages accorded by either Party within the context of customs unions or free trade areas, trade arrangements with neighbouring countries or specific obligations under international commodity agreements; Partnership and Cooperation between the the one part, and the Republic of Azerbaijan, of the other part 17/09/1999, L246, 3 Article 9 of shall not apply, during a transitional period expiring on the date of the Republic of Azerbaijan acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Azerbaijan to other states which have emerged from the dissolution of the USSR. Partnership and Cooperation between the the one part, and the Republic of Azerbaijan, of the other part 17/09/1999, L246, 3 Article 39 of 1. The most-favoured-nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages which the Parties are providing or will provide in the future on the basis of agreements to avoid double taxation, or other tax arrangements. 2. Nothing in this Title shall be construed to prevent the adoption or enforcement by the Parties of any measures aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements, or domestic fiscal legislation. 3. Nothing in this Title shall be construed to prevent Member States or the Republic of Azerbaijan from distinguishing, in the application of the relevant provisions of their fiscal legislation, between tax payers who are not in identical situations, in particular as regards their place of residence. Partnership and Cooperation between the the one part, and the Republic of Armenia, of the other part - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government 09/09/1999, L239, 3 Article 9 of shall not apply, during a transitional period expiring on the date of the Republic of Armenia acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Armenia to other states which have emerged from the dissolution of the USSR. Partnership and Cooperation establishing a partnership between the European Communities and their Member States, of the one part, and the Republic of Uzbekistan, of the other part - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of 31/08/1999, L229, 3 Article 8 of duties and charges, - provisions relating to customs clearance, transit, warehouses and trans-shipment, - SG.AFFGEN.3 Legal Affairs Division Page 6 of 11 12/04/2018

7 Letters in relation to the establishment of companies - Declaration of the French Government shall not apply, during a transitional period expiring on the date of the Republic of Uzbekistan acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Uzbekistan to other states which have emerged from the dissolution of the USSR. Partnership and Cooperation between the the one part, and Georgia, of the other part - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government 04/08/1999, L205, 3 Article 9 of duties and charges, - provisions relating to customs clearance, transit, warehouses and trans-shipment, - shall not apply, during a transitional period expiring on the date of Georgia acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by Georgia to other States which have emerged from the dissolution of the USSR. Partnership and Cooperation between the European Communities and their Member States and the Republic of Kazakhstan - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government 28/07/1999, L196, 3 Article 8 of the GATT and with other international arrangements in favour of developing countries; (c) advantages shall not apply, during a transitional period expiring on the date of the Republic of Kazakhstan acceding to the GATT or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Kazakhstan to other States which have emerged from the dissolution of the USSR. Partnership and Cooperation establishing a partnership between the European Communities and their Member States, of the one part, and the Kyrgyz Republic, of the other part - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government 28/07/1999, L196, 48 Article 8 of the GATT and with other international arrangements in favour of developing countries; (c) advantages shall not apply, during a transitional period expiring on the date of the Kyrgyz Republic acceding to the GATT or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Kyrgyz Republic to other states which have emerged from the dissolution of the USSR. Framework Cooperation between the European Economic Community and the Republics of Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama - Exchange of letters on maritime transport - Unilateral Declarations 12/03/1999, L63, 39 The Contracting Parties shall grant each other most-favoured-nation treatment in trade, in accordance with the General on Tariffs and Trade (GATT). Partnership and Cooperation between the the one part, and the Republic of Moldova, of the other part 24/06/1998, L181, 3 Article 10 of distribution, and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply the GATT and with other international arrangements in favour of developing countries; (c) advantages and Article 11(3) shall not apply, during a transitional period expiring on the date of the Republic of Moldova acceding to GATT or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Moldova to other independent states as from the day preceding the SG.AFFGEN.3 Legal Affairs Division Page 7 of 11 12/04/2018

8 date of entry into force of the. Framework on Cooperation between the European Economic Community and the Cartagena and its member countries, namely the Republic of Bolivia, the Republic of Colombia, the Republic of Ecuador, the Republic of Peru and the Republic of Venezuela - Exchange of Letters on shipping 29/04/1998, L127, 11 The Contracting Parties hereby grant each other most-favoured-nation treatment in trade, in accordance with the General on Tariffs and Trade (GATT). Both Parties reaffirm their will to conduct trade with each other in accordance with that. Cooperation between the European Community and the Republic of Yemen 11/03/1998, L72, 18 (b) In conformity with the provisions of the General on Tariffs and Trade (GATT 1994) and in regard to imported or exported goods, both sides will grant each other most favoured nation treatment. These provisions shall not apply to preferences accorded by either Party under any arrangement establishing a customs union, a free trade area or a preferential treatment area. Partnership and Cooperation between the European Communities and their Member States, and Ukraine 19/02/1998, L49, 3 Article 10 of 1. The Parties shall accord to one another most-favoured-nation treatment according to Article I, paragraph 1 of the GATT. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. Cooperation between the European Community and the Lao People's Democratic Republic 05/12/1997, L334, In their trade relations, the Parties shall accord each other most-favoured-nation treatment in all matters regarding: (a) customs duties and charges of all kinds, including the procedures for their collection; (b) the regulations, procedures and formalities governing customs clearance, transit, warehousing and transhipment; (c) taxes and other internal charges levied directly or indirectly on imports or exports; (d) administrative formalities for the issue of import or export licences. Cooperation between the European Community and the Lao People's Democratic Republic 05/12/1997, L334, 15 (a) to accord each other most-favoured-nation treatment on trade in goods in all areas specifically covered by the, save as regards advantages accorded by either Party within the context of customs unions or free trade areas, trade arrangements with neighbouring countries or specific obligations under international commodity agreements; on partnership and cooperation establishing a partnership between the European Communities and their Member States, of one part, and the Russian Federation, of the other part - Protocol 1 on the establishment of a coal and steel contact group - Protocol 2 on mutual administrative assistance for the correct application of customs legislation - Final Act - Exchanges of letters - Minutes of signing 28/11/1997, L327, 3 Article 10 of 1. The Parties shall accord to one another the general most-favoured-nation treatment described in Article I, paragraph 1 of the GATT. 2. The provisions of paragraph 1 shall not apply to: (a) advantages accorded to adjacent countries in order to facilitate frontier traffic; (b) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; the terms 'customs union and 'free trade area shall have the same meaning as those described in paragraph 8 of Article XXIV of the GATT or created through the procedure indicated in paragraph 10 of the same GATT article; (c) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries. Interim on trade and trade-related matters Energy Community, of the one part, and the Kyrgyz Republic, of the other part - Protocol on mutual assistance between administrative authorities in customs matters - Final Act - Joint Declaration concerning article 7 - Joint Declaration concerning article 15 - Joint Declaration concerning article 28 - Unilateral Declaration by the Kyrgyz Republic concerning the protection of intellectual, industrial and commercial property rights 26/08/1997, L235, 3 of payment and the transfer of such payments related to trade in goods, - the rules relating to the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with the General on Tariffs and Trade (GATT) and with other international agreements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of the Kyrgyz Republic acceding to GATT or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Kyrgyz Republic to other States which have emerged from the dissolution of the USSR. Interim on trade and trade-related matters Energy Community, of the one part, and the Republic of Armenia, of the other part - Protocol on mutual assistance between administrative authorities in customs matters - Final Act 21/05/1997, L129, 3 of payment and the transfer of such payments related to trade in goods, - the rules relating to the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with WTO rules and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. SG.AFFGEN.3 Legal Affairs Division Page 8 of 11 12/04/2018

9 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of the Republic of Armenia acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Armenia to other States which have emerged from the dissolution of the USSR. Interim on trade and trade-related matters Energy Community, of the one part, and Georgia, of the other part - Protocol on mutual assistance between administrative authorities in customs matters - Final Act 21/05/1997, L129, 23 shall not apply, during a transitional period expiring on the date of Georgia acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by Georgia to other States which have emerged from the dissolution of the USSR. between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part 22/02/1997, L53, 2 Article 19 of The Contracting Parties reaffirm their commitment to grant each other the most-favoured-nation treatment in accordance with the GATT This shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in this, in particular the provisions concerning rules of origin. Interim on trade and trade-related matters Energy Community, of the one part, and Republic of Kazakhstan, of the other part - Protocol on mutual assistance between administrative authorities in customs matters - Final Act - Joint Declarations - Declaration by the Republic of Kazakhstan concerning the protection of intellectual, industrial and commercial property rights 20/06/1996, L147, 2 of payment and the transfer of such payments related to trade in goods, - the rules relating to the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with the General on Tariffs and Trade (GATT) and with other international agreements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of the Republic of Kazakhstan acceding to GATT or on 31 December 1998, whichever, is earlier, to advantages defined in Annex I granted by the Republic of Kazakhstan to other States which have emerged from the dissolution of the USSR. Cooperation between the European Community and the Socialist Republic of Vietnam 07/06/1996, L136, 29 The Community and Vietnam shall grant each other most-favoured-nation treatment in their trade in conformity with the provisions of the General on Trade and Tariffs (GATT) The provisions of this Article shall not apply to preferences accorded by either Party under an arrangement establishing a customs union, a free trade area or an area of preferential treatment. Interim on trade and trade-related matters Energy Community, of the one part, and the Republic of Moldova, of the other part - Protocol on mutual assistance between administrative authorities in customs matters - Final Act 17/02/1996, L40, 11 duties and charges, - provisions relating to customs clearance, transit, warehouses and transshipment, - of payment and the transfer of such payments related to trade in goods, - the rules relating to the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with the General on Tariffs and Trade (GATT) and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 and Article 3 (3) shall not apply, during a transitional period expiring on the date of the Republic of Moldova acceding to GATT or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Moldova to other independent states as from the day preceding the date of entry into force of this. Interim on trade and trade-related matters Energy Community, of the one part, and Ukraine, of the other part - Protocol on mutual assistance between administrative authorities in customs matters - Final Act - Joint Declarations - Unilateral Declaration by Ukraine concerning the protection of intellectual, industrial and commercial property 23/12/1995, L311, 2 1. The Parties shall accord to one another most-favoured-nation treatment according to Article I, paragraph 1 of the General on Tariffs and Trade (GATT). 2. The provisions of paragraph 1 shall not apply to: a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; b) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries; c) advantages accorded to adjacent countries in order to facilitate frontier traffic. SG.AFFGEN.3 Legal Affairs Division Page 9 of 11 12/04/2018

10 rights Framework for Cooperation between the European Economic Community and the Federative Republic of Brazil - Exchange of Letters between the European Economic Community and the Federative Republic of Brazil on maritime transport 01/11/1995, L262, 54 The Contracting Parties shall grant each other most-favoured-nation treatment in trade, in accordance with the General on Tariffs and Trade. Both Parties reaffirm their will to conduct trade with each other in accordance with that. Interim on trade and trade-related matters Energy Community, of the one part, and the Russian Federation, of the other part - Protocol 1 on the establishment of a coal and steel Contact Group - Protocol 2 on mutual administrative assistance for the correct application of customs legislation - Final Act - Joint Declarations - Exchange of Letters in relation to Article 15 - Exchange of Letters on the consequences of enlargement 13/10/1995, L247, 2 1. The Parties shall accord to one another the general most-favoured-nation treatment described in Article I, paragraph 1 of the GATT. 2. The provisions of paragraph 1 shall not apply to: (a) advantages accorded to adjacent countries in order to facilitate frontier traffic; (b) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; the terms 'customs union and 'free trade area shall have the same meaning as those described in paragraph 8 of Article XXIV of the GATT or created through the procedure indicated in paragraph 10 of the same GATT Article; (c) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries. Cooperation between the European Community and the Democratic Socialist Republic of Sri Lanka on partnership and development 19/04/1995, L85, The Community and Sri Lanka shall continue to grant each other most-favoured-nation treatment in their trade in accordance with the provisions of the General on Tariffs and Trade. Cooperation between the European Community and the Republic of India on partnership and development - Declaration of the Community concerning tariff adjustments - Declarations of the Community and India 27/08/1994, L223, 24 The Community and India shall grant each other most-favoured-nation treatment in their trade in accordance with the provisions of the General on Tariffs and Trade. on the European Economic Area - Final Act - Joint Declarations - Declarations by the Governments of the Member States of the Community and the EFTA States - Arrangements - Agreed Minutes - Declarations by one or several of the Contracting Parties of the on the European Economic Area 03/01/1994, L1, 3 Article 22 of A Contracting Party which is considering the reduction of the effective level of its duties or charges having equivalent effect applicable to third countries benefiting from most-favoured-nation treatment, or which is considering the suspension of their application, shall, as far as may be practicable, notify the EEA Joint Committee not later than 30 days before such reduction or suspension comes into effect. It shall take note of any representations by other Contracting Parties regarding any distortions which might result therefrom. on trade and economic cooperation between the European Economic Community and Mongolia 18/02/1993, L41, In their trade relations, the two Contracting Parties shall accord each other most-favoured-nation treatment in all matters regarding: (a) customs duties and charges of any kind imposed on, or in connection with, importation or exportation, re-export, or transit of products, including the procedures for the collection of such duties or charges; (b) methods of payment and the transfer of such payments; (c) regulations, procedures and formalities concerning customs clearance, transit, warehousing and transhipment of products imported or exported; (d) administrative formalities for the issue of import or export licences; (e) taxes and other internal charges levied directly or indirectly on products or services imported or exported; (f) the laws, regulations and requirements affecting the sale, offering for sale, purchase, transportation, distribution or use of goods on the domestic market. 2. Paragraph 1 shall not apply in the case of: (a) advantages accorded by either Contracting Party with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages accorded by either Contracting Party to neighbouring countries for the purpose of facilitating border trade; (c) advantages accorded to particular countries in accordance with the General on Tariffs and Trade, including international commodity agreements. for trade and cooperation between the European Economic Community and Macao 31/12/1992, L404, The Contracting Parties reaffirm their reciprocal commitments under the terms of the General on Tariffs and Trade (GATT) and shall accord each other most-favoured-nation treatment in all trade matters regarding: (a) customs duties and charges of any kind imposed on or in connection with imports, exports, re-exports or transit of goods, including the method of levying such duties and charges; (b) methods of payment and the transfer of such payments; (c) rules and regulations, procedures and the formalities connected with imports and exports, including provisions relating to customs clearance, transit, warehousing and transhipment of imports or exports; (d) administrative formalities relating to import and export licences; (e) taxes and other internal charges levied directly or indirectly on imported or exported goods and services; (f) laws, rules and regulations and requirements relating to the sale, offering for sale, purchase, transportation, distribution and use of goods on the domestic market. 2. In accordance with the GATT, this treatment shall not apply to: (a) advantages accorded by one of the two Contracting Parties with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) other advantages accorded under the GATT. SG.AFFGEN.3 Legal Affairs Division Page 10 of 11 12/04/2018

11 between the European Economic Community and the Republic of Albania, on trade and commercial and economic cooperation 25/11/1992, L343, 2 Article 5 of 1. The Contracting Parties shall accord each other most-favoured-nation treatment in all matters regarding: - customs duties and charges of any kind imposed on or in connection with importation or exportation, - the method of levying such duties and charges, - all rules and formalities in connection with importation and exportation, including provisions relating to customs clearance, transit, warehousing and transshipment, - taxes and other internal charges levied directly or indirectly on imported products, - methods of payment and the transfer of such payments, - the regulations affecting the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages accorded to adjacent countries in order to facilitate frontier traffic; (b) advantages accorded with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (c) advantages accorded to particular countries in accordance with the General on Tariffs and Trade and other international arrangements in favour of developing countries. Framework for cooperation between the European Economic Community and the Republic of Paraguay - Exchange of Letters 30/10/1992, L313, 72 Article 9 of The Contracting Parties shall grant each other, in respect of their imports and exports of goods, most-favoured-nation treatment on the basis of the General on Tariffs and Trade. Framework for cooperation between the European Economic Community and the Eastern Republic of Uruguay - Exchange of Letters - Unilateral Declaration by the Community on the GSP 08/04/1992, L94, 2 Article 10 of The Contracting Parties shall grant each other most-favoured nation treatment in trade, in accordance with the General on Tariffs and Trade (GATT). The two Parties reaffirm their willingness to conduct their trade in accordance with the GATT. Framework for trade and economic cooperation between the European Economic Community and the Argentine Republic - Exchange of Letters 26/10/1990, L295, The Contracting Parties shall grant each other most-favoured-nation treatment in their trade in accordance with the provisions of the General on Tariffs and Trade. 2. The Contracting Parties undertake to consider granting, each in accordance with its legislation, relief from duties, taxes and other charges in respect of goods temporarily remaining in their territories for re-export either in the unaltered state or after inward processing. between the European Economic Community and the European Atomic Energy Community and the Union of Soviet Socialist Republics on trade and commercial and economic cooperation 15/03/1990, L68, 3 1. The Contracting Parties shall accord to one another most-favoured-nation treatment in all areas in respect of: - customs duties and charges applied to imports and exports, including the method of collecting such duties and charges, - provisions relating to customs clearance, transit, warehouses and transhipment, - taxes and other internal charges of any kind applied directly or indirectly to imported goods, - methods of payment and the transfer of such payments, - the rules relating to the sale, purchase, transport, distribution and use of goods on the domestic market. for commercial, economic and development cooperation between the European Economic Community and the Islamic Republic of Pakistan - Declarations by the parties 25/04/1986, L108, 2 Article 1 of The contracting parties shall, in their commercial relations, accord each other most-favoured-nation treatment in accordance with the provisions of the General on Tariffs and Trade. Cooperation between the European Economic Community and the Lebanese Republic - Protocol 1 on technical and financial cooperation - Protocol 2 concerning the definition of the concept of 'originating products' and methods of administrative cooperation - Final Act - Joint Declarations - Unilateral Declarations - Exchanges of letters 27/09/1978, L267, 2 Article 22 of 1. Subject to the special provisions relating to frontierzone trade, Lebanon shall grant the Community treatment in the field of trade no less favourable than mostfavoured-nation treatment. 2. Paragraph 1 shall not apply in the case of the maintenance or establishment of customs unions or free-trade areas. 3. Furthermore, Lebanon may derogate from the provisions of paragraph 1 in the case of measures adopted with a view to regional economic integration or measures benefiting the developing countries. The Community shall be notified of such measures. SG.AFFGEN.3 Legal Affairs Division Page 11 of 11 12/04/2018