GENERAL AGREEMENT ON TARIFFS AND TRADE
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1 GENERAL AGREEMENT ON TARIFFS AND TRADE Committee III - Expansion of Trade RESTRICTED CQM.ni/i3 5 October 1959 Limited Distribution Original : Portuguese COMMODITY STUDIES Note by the Executive Secretary 0 Committee III agreed (see paragraph U, dooument COM.IIl/3) that the lessdeveloped countries should submit to the secretariat a statement describing the particular difficulties they encounter in the trade of various products and the countries in which these difficulties occur. Attached f^r the information of the Committee is a note submitted by the Government of Brazil which contains data relating to import duties and other restrictions applied by the major importing countries in respect of coffee and general data on other products exported by Brazil. I»
2 (per COJXJLE (oantos 4) - i-iain Example s Kilo of green cofi'ee except when otherwise noted) (percentages and figures are approximate) COM. III/X3 Page 2-3 Total in Country. ",~ T i * & valorem! Ad Valoren 1 Import Duties Ad Valore;.i Internal Taxes quantitative Restrictions State Control AU:, una bo,dbp 60/ schillings (200 gold kr. per 100 kilo: at bhe Government-fixel rate of 6.96 schillings per kg.). 5.2o/b Benelux L)/o 5* 1 Belgium only Canada Denmark 34 6>b "/ &/o O-H-/0 "T icr. (a) Can w per pound on imports from non Commonwealth countries; (b) Can ^0.02 (or approx. 6,o) from non-commonwealth countries woth most-favourea-nation clause agreements; (c) no duties on imports from Commonwealth countries. 87 I Brazilian coffee may not exceed 85/o of total imports Finland iranee 150/o 60-/o 125/0 20/o^ 3!75/4o0 marcj. except for imports from the French Oommonv/ealth (Uo v0.40) 25% 40; 120 frs. tax and a number of taxes on "foreign" coffees adding up to l r frs. or 40% ad valorem on the basis of c.i.f. price quota system: only 1/3 of total consumption may be covered by imports from foreign countries through bilateral agreements. Brazil's quota = 48,000 tons or 800,000 bags import prices of coffee produced within the French Commonwealth are distinctly higher than their respective international ci notations federal Hep. of Germany 130/0 (a) import tax = EL 1.00 (b) special internal tax = Dai 3.60, c) "consumption tax" (Ausgleichsteuer)= DM 0.43, d) turnover tax = 4/o on evary transaction (a) +(b) - (c) = DM 5.03 Italy lb/o 15-/o (a).65 lire per kg. plus l^/o of I.G.E (General entrance tax) applied to an arbitrary official value of 950 lire per kg. 500 lire per kg. Japan Norway 35>o 3b/o 10 i on roasted cof.ee only variable quotas syste trade on coffee entirely under Government control. A commission imposes import quotas ana retail prices. Sweden Switzerland 20.5/o 21/o kr. 16/,!(a) Sw. Fr : 11.5/o xr 0.4! (b) 3w. Fr war reserve fund tax; \ c) f/0 "mountain 1 ' tax = Sw.fr.2.16 per 100 kgs. United Kingdom 5"/b 5>o D a) 14/- per cwt. on imports from nonj Commonwealth countries = OS $ 0.039; b) I 4/- on imports from Commonwealth countries
3 G0M.III/13 Page 4 TOBACCO POND GOVERNING IMPORTS OF BRAZILIAN PRODUCTS INTO VARIOUS CONTRACTING PARTIES Benelux: 413 francs/100 kgs. (8% ad valorem) gulden/100 legs. {8% ad valorem) Quantitative restrictions: there is a system of import licences, France: Federal Republic of Germany: 180 marks/100 kgs. (32% ad valorem) Italy: Sweden: United Kingdom of Great Britain and Northern Ireland: Unstripped tobacco (i) Containing 10% or more of moisture, 3,1,2. (ii) Other, 3,2,2. Stripped tobacco (i) Containing 10% or more of moisture, 3,1.2g. (ii} Other, 3.2,22. Svfitzerland: "Rio Grande" type, 104 francs/100 kgs, "Brazil" type, 155 francs/100 kgs. Pipe tobacco, 300 francs/100 kgs. Cigarette tobacco, 675 francs/100 kgs. United States of America: Customs duty; Tobacco in leaf, 17.5 cents per lb. Canada: Custaas duty; Unstripped tobacco, 20 cents per lb. Stripped tobacco, 30 cents per lb. Cigar tobacco, 20 cents per lb. Austria: Custsss duty; Unstripped tobacco, 1,500 schillings/100 kgs. Other tobacco, 800 schillings/100 kgs. Cigarette tobacco, 35,000 schillings/100 kgs. Cigar tobacco, 40,000 schillings/100 kgs. FinlaJid: Stripped tobacco, 45 narks/kg. Unstripped tobacco, 18 marks/kg. Cigar tobacco, 3,753 marks/kg. Cigarette tobacco, 3,753 marks/kg. Pipe tobacco 2,919 marks/kg. Japan: Raw tobacco exempt (State monopoly). Manufactured tobacco 355% ad valorem.
4 0CM.III/13 Page 5 VEGETABLE QHS (l) GROUND-HUT OIL Benelux: (a (b France: (a (b (c 5% ad valorem Quantitative restrictions: (import licenoes). there are such restrictions 18% ad valorem Free of tax with respect to preference areas. There are quantitative restrictions, except with respect to Internal tax: Federal Republic of Germany : 5% ad valorem. Exemption for oils for industrial use Italy: 18$ ad valorem. Exemption with respect to preference areas (2) COCONUT OIL Benelux: 5% ad valorem France: (a) 15% ad valorem (b) Quantitative restrictions exist, except with respect to Federal Re-public of Germany: Ouatons duty: o% ad valorem Italy: (a) 10% ad valorem (3) OTTIiSISA OIL (b) y^-jititativo restrictions exist, with respect to the dollar area and certain countries, including Brazil France; 6% ad valorem {4) GASTCB OIL Federal Republic of Germany: 10% ad valorem France: (a) 8% ad valorem (b) Quantitative restrictions exist, exoept with respect to
5 OQM.III/lT Page 6 Benelux: (a) 5% ad valorem TJ3tfBER (b) There are quantitative restrictions (import licences); in Belgium, imports of seeds only are authorized France: Quantitative restrictions exist, except with respect to overseas countries and territories, The import quotas favour traditional exporters, which creates great difficulties for the importation of Brazilian ninewood into France 3 Benelux: There are quantitative restrictions (import licences) Italy: A-% ad valorem PLYWOOD Federal Re-public of Germany: Z% ad valorem Benelux: There are quantitative restrictions (import licences) France: (a) 25% ad valorem Free or duty with respect to preference areas (b) Quantitative restrictions exist, except with respect to Italy: (a) 16$ ad valorem (b) Quantitative restrictions exist with respect to a number of countries, including Brazil
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