The EIB’s innovative role in the ACP under Cotonou: Options Beyond 2020
EU trade policy: EFTA, Turkey and EUROMED agreements
1. EU Trade Policy
EFTA,
Turkey and EUROMED
Agreements
Isabelle Ramdoo, ECDPM
MEXA Workshop, 27 July 2012
Labourdonnais Hotel
2. Overview of Presentation
1. European Free Trade Area
a) EFTA and the EU
b)EFTA as a potential market
2. Turkey
a)EU – Turkey Customs Union
b)Turkey Mauritius FTA
c)Turkey safeguard on woven fabrics and apparel
3. Euromed Agreements
a)Tunisia – Morocco – Egypt
4. EU – South Africa : TDCA
ECDPM Page 2
3. European Free Trade Association
1. EFTA and the EU
• The 4 EFTA countries are Iceland, Liechtenstein, Norway and
Switzerland
• They signed an European Economic Area Agreement in 1994 with the
EU, allowing them to participate in EU’s internal market
• It covers free movement of goods for industrial products. Tariff
reductions are applicable for agriculture and fish and fish products
Fish fillets, fresh, fish prepared and
Tariffs applied by EU Tuna, skip jack
frozen, chilled preserved
EEA 5.4% 7.2% 7.2%
MFN 18.0% 24.0% 24.0%
EPA Mauritius 0.0% 0.0% 0.0%
• EEA is not a customs union, and therefore each EFTA country applies
its own rate of duty to all third countries.
ECDPM Page 3
4. EFTA as a potential market: trade relations with third countries
• EFTA has concluded 24 FTAs with a total of 33 partner countries and
territories outside the EU: Albania, Canada, Chile, Colombia, Croatia,
Egypt, the Gulf Cooperation Council (Bahrain, Kuwait, Oman, Qatar, Saudi
Arabia and the United Arab Emirates), Hong Kong, Israel, Jordan, Korea,
Lebanon, Macedonia, Mexico, Montenegro, Morocco, Palestinian Authority,
Peru, Serbia, Singapore, the Southern African Customs Union
(Botswana, Lesotho, Namibia, South Africa and Swaziland), Tunisia,
Turkey and Ukraine.
• Negotiations are on going with Bosnia, Central American States, India and
Indonesia, Russia, Belarus and Kazakhstan. Negotiations are expected to
be launched with Vietnam.
• EFTA has signed a Joint Declaration on Cooperation with Mauritius. This is
not an FTA
• FTAs provides for free trade in industrial goods, including fish and
other marine products; and tariff reductions in processed agricultural
products;
ECDPM Page 4
5. • Imports of textiles from selected EFTA countries :Norway
T Shirts
Cotton Denim T Shirts Pull Pull Shirts
Norway Yarn Man Trousers
Fabric Fabric Cotton Wool Cotton Cotton
made
Total imports
2,543 109 27 105,447 148,432 2,520 138,633 146,051 73,272
('€ 000)
China 1.5% 18.3% 18.5% 32.0% 34.1% 35.8% 61.3% 25.3% 41.0%
Bangladesh 25.2% 13.1% 11.1% 5.8%
Turkey 14.4% 18.4% 7.1% 15.7% 6.7%
Germany 48.6%
Italy 18.6% 18.5% 5.3% 12.6% 11.2% 2.0%
tunisia 6.4%
Pakistan 6.0%
India 5.1% 1.9% 2.8% 14.6%
UK 13.0% 16.5%
Lithuania 12.1% 1.6%
Peru 6.0%
US 15.6%
Sweden 13.8% 3.7% 8.3%
Hong Kong 18.0%
ECDPM Page 5
7. Norway GSP Scheme and Rules of Origin
• GSP applies to all developing countries
Coverage:
• Prepared or preserved fish benefit from 100% reduction from MFN
• T-shirts, jerseys and pulls (Ch 61.09; 69.10) are excluded from GSP
• Trousers and shirts (Ch 62) : GSP = 0%
• LDCs have duty free, including from excluded products
General Rules
- Change in tariff heading – i.e when all the imported materials (non-
originating materials) used are classified in a HS tariff heading (4 digits)
different from the tariff heading under which the exported product is
classified, except when specified in the specific rule
- Chapter 3 : fresh fish – wholly obtained;
- Chapter 16: Canned tuna, prepared, preserved fish: fish to be wholly
obtained.
- Yarn: silk – manufacture from raw silk;
- Woven fabric – manuf. from natural fibres (double stage transformation)
- T shirts & pull (Ch 61) – Manufacture from natural fibres
- Shirts (Ch 62) – Manufacture from yarn (double stage transformation)
ECDPM Page 7
-
8. Value tolerance – 10% of ex works price (except where specified
otherwise)
Cumulation: All countries must be GSP beneficiary; 3 types:
1.Bilateral – with Norway
2.Regional – between developing countries forming a regional grouping,
at the request of the country and upon approval.
3.Diagonal – between Norway, EU and Switzerland and beneficiary
country (except in Ch 1 – 24). It implies that materials originating in
Norway, EU and Switzerland can be incorporated in goods produced in a
GSP country, when the final product is exported to Norway, EU and
Switzerland.
Derogation possible for LDCs only, if justified for economic
development purposes
ECDPM Page 8
9. Switzerland – Textile imports from main markets
Cotton Denim T Shirts T Shirts Pull Pull Shirts
Switzerland Yarn Trousers
Fabric Fabric Cotton Man made Wool Cotton Cotton
Total imports
3,172 9,427 314 190,532 114,052 5,453 409,445 379,964 165,403
(€ '000)
China 6.4% 4.5% 4.3% 8.0% 12.4% 11.2% 7.8%
Bangladesh 9.2% 11.2% 8.4% 7.1%
Turkey 4.5% 4.5% 5.1% 3.4% 9.9%
Germany 30.6% 11.6% 44.9% 38.7% 55.0% 26.4% 36.8% 29.2%
Italy 3.0% 44.1% 7.9% 6.0% 53.1% 12.4% 21.1%
Belgium 13.7%
France 22.5% 4.2% 3.7% 7.7% 5.7%
Madagascar 3.8%
Japan 17.8%
Spain 7.3%
Austria 13.5%
India 4.8% 8.8% 4.5%
Pakistan 3.7%
UK 5.8%
Denmark 26.5%
Peru 4.0%
Estonia 19.1%
ECDPM Page 9
10. Tariffs applied by Switzerland: Note duties are specific
Cotton Denim T Shirts T Shirts Man Pull Pull Shirts
Switzerland Yarn Trousers
Fabric* Fabric* Cotton made Wool Cotton Cotton
CHF
CHF 26 - CHF130/1 CH CHF CHF 391/100 CHF CHF CHF
MFN Duty 306/100
46/100 kg 00 kg 75/100 kg 152/100 kg kg 120/100 kg 182/100 kg 200/100 kg
kg
CHF CHF
CHF 13 CHF CHF CHF CHF CHF 91/100 CHF
GSP 37.5/100k 153/100
23/100 kg 65/100 kg 76/100 kg 195.5/100 kg 60/100 kg kg 100/100 kg
g kg
China MFN MFN MFN MFN MFN MFN MFN MFN MFN
Countries having an FTA with Switzerland
Morocco 0 0 0 0 0 0 0 0 0
Tunisia 0 0 0 0 0 0 0 0 0
Turkey 0 0 0 0 0 0 0 0 0
Egypt 0 0 0 0 0 0 0 0 0
SACU 0 0 0 0 0 0 0 0 0
* for fabric, when manufactured from handlooms from Pak, Sri Lanka, India and China, Duty =0%
ECDPM Page 10
11. Rules of origin applied by Switzerland
• Since 2011, Swiss RoO for industrial products are identical to EU
RoO; i.e differentiation between developing countries and LDCs
• For agricultural products (HS chapters 1 to 24), the rules of origin are
specific to the Swiss GSP and apply the method of tariff heading
change (HS 4-digit level) with the exception of four products, i.e. HS
1108 (starches), 1901 (malt extract), 1904 (cereal products), and 1905
(bread, pastry, cakes).
• General value tolerance: 15% ex-works price, with the exception of
textile and clothing, where specific rules apply
Derogation possible for LDCs only, if justified for economic development
purposes
ECDPM Page 11
12. Cumulation:
- Bilateral, between Switzerland and beneficiary country;
- Diagonal, with Norway, EU and Turkey (with Turkey, not yet in force) -
limited to industrial products of HS Chapters 25-97
- Regional – between countries belonging to same regional group provided
that a request is made and approved by Switzerland and there is sufficient
processing. Products of chapters 50 to 63 and HS 6401 to 6405 are excluded
from regional cumulation .
ECDPM Page 12
13. Imports from Norway and Switzerland – Fish and Fish products
Fish Fish
fish fish
fillets, fillets,
Tuna, prepared Tuna, skip prepared
Norway fresh, Switzerland fresh,
skip jack and jack and
frozen, frozen,
preserved preserved
chilled chilled
Total Total
imports 49,917 10,649 31,503 Imports (€ 79,270 8,509 16,779
(€’000) ‘000)
China 34.4%
Vietnam 17.2%
Russia 13.9%
Thailand 12.3% 85.9% 0.3% Germany 10.6% 34.0% 16.2%
Poland 6.8% Denmanrk 9.2% 5.9%
Faroe Isl 5.8% Russia 9.2%
Vietnam 3.5% 4.8%
China 8.7%
Italy 2.7%
Philippines 2.5% Italy 17.0% 15.9%
Portugal 1.0% Spain 36.8%
Sweden 71.9%
Morocco 7.4%
France 8.6%
France 2.5% 23.2%
Denmark 4.6%
Japan 3.3% Netherlands 16.8%
ECDPM Page 13
14. Tariffs applied by Switzerland and Norway
Fish fillets, fresh, fish prepared and
Norway Tuna, skip jack
frozen, chilled preserved
MFN 0.0% 0.0% 0.0%
GSP Rate (including MRU) 0.0% 0.0% 0.0%
LDCs 0.0% 0.0% 0.0%
Countries havinf FTA 0.0% 0.0% 0.0%
Fish fillets, fresh, fish prepared and
Switzerland Tuna, skip jack
frozen, chilled preserved
MFN None None CHF 0 -13.00/100kg
GSP None None None
Countries having FTAs None None None
Rules of origin:
fish fillets: Wholly obtained
Tuna and prepared fish: fish must be wholly obtained
ECDPM Page 14
15. 2. TURKEY
1. EU – Turkey Customs Union
• A Customs Union between Turkey and the EU entered into force in
December 1995.
• The scope of the customs union with Turkey is limited to industrial
products and processed agricultural products.
• Some products do not fall within the scope of the customs union: they
remain subject to a preferential treatment based on origin. These are
agricultural products and coal and steel
• In a nutshell: Turkey – EU CU covers textile and apparel but does
not cover fish and fish products
ECDPM Page 15
16. Exports of Turkish textile products to main markets
Tariffs: duty free
T Shirts T Shirts Pull Shirts Denim Cotton Pull
Trousers Yarn
Cotton Man Made Cotton Cotton Fabric Fabric Wool
Total Exports
1,951,195 1,102,113 1,034,069 674,244 494,457 316,756 53,916 6,170 5,241
to world (€
'000)
EU 87.1% 82.1% 81.7% 86.0% 74.0% 35.5% 53.9% 84.5% 66.1%
Hong Kong 8.3%
Freezones 21.7%
Morocco 4.3%
Tunisia 17.9%
Egypt 10.9%
Russia 1.1% 2.8% 8.7%
US 0.9% 1.1% 4.3%
Iraq 10.9%
ECDPM Page 16
17. Fish and fish products: Exports from Turkey to main markets
Tariffs: Duty free
Fish fillets, fresh, frozen, fish prepared and
Tuna, skip jack
chilled preserved
Total Exports to world (€ '000) 43,720 291 6,190
EU 86.7% 55.3% 80.4%
US 7.6% 20.3% 5.5%
Azerbaijan 13.0%
ECDPM Page 17
18. Rules of origin:
For industrial products – Movement of goods within customs unions
is not based on their originating status but on the fact that they
comply with provisions on free circulation
For agricultural products – pan-Euro-Mediterranean Protocol
Vessel requirements (all conditions must be fulfilled):
- Registration and flag
- Ownership: 50% by nationals; or companies headquarted in Turkey
or EU where executive staff (managers, board members etc) must
be nationals;
- Masters and officials are nationals
- At least 75% of crew must be nationals
Value tolerance: 10% of ex-works price
Derogation: None
ECDPM Page 18
19. Cumulation:
Simplification to cover, EU27, EFTA (Iceland, Liechtenstein
Mediterranean countries (Algeria, Egypt, Israel, Jordan, Lebanon,
Morocco, Syria, Tunisia, Palestine, West Bank and Gaza) - 42
countries in total. Key elements:
- Bilateral cumulation – between EU and Turkey;
- Full cumulation between European Economic Area (EU27 +
Iceland, Liechtenstein, Norway), Turkey, Algeria, Morocco,
Tunisia
- Diagonal cumulation – with other Euro Med countries having
FTAs among themselves and identical rules of origin
ECDPM Page 19
20. 2. Turkey as a potential market
1. Mauritius – Turkey FTA
Mauritius signed an trade agreement with Turkey in 2011. The Agreement
has not yet entered into force.
What has been obtained?
Turkey Cotton Denim T Shirts T shirts Shirts
Yarn Pull wool Pull cotton Trousers
Tariffs Fabric Fabric Cotton man made cotton
MFN 3.8% 8% 8% 12% 12% 12% 12% 12% 12%
GSP 3% 6.4% 6.4% 9.6% 9.6% 9.6% 9.6% 9.6% 9.6%
Mauritius 25% per 25% per
25% per year 25% per year 25% per year
FTA from year from year from
from entry from entry from entry
date of 0% 0% 0% 0% entry into entry into
into force of into force of into force of
entry into force of force of
agreement agreement agreement
force agreement agreement
Fish fillets, fresh, frozen, fish prepared and
Turkey chilled Tuna, skip jack preserved
MFN 30% 80% 80%
GSP N0 Preferences
100% reduction on MFN on 20% reduction on MFN (no 50% reduction on MFN rate
Mauritius FTA
100 KG quota limits) for 100 kg
ECDPM Page 20
21. Mauritius Turkey FTA – Rules of Origin
Value tolerance: 15% ex works price
General Derogation: possible for development purposes
Derogation for tuna: annual quota of 3.000 tonnes for preserved tuna
and tuna loins and 2.000 tonnes for fish fillets (valid for 7 years, with
possibility of renewal)
Vessels:
Registration and flag requirements; and at least one of the following:
- ownership: 50% national
- Owned by companies with HO in country + 50 % ownership by nationals
Cumulation:
Bilateral
Diagonal – as with EPA, Mauritius can source its products with Turkey or
EU or EPA countries, provided they are sufficiently processed
With neighbouring countries, provided a PTA is applicable, the RoO are
similar and countries have concluded an agreement on customs
cooperation
ECDPM Page 21
22. Specific rules: Textiles
• Yarn – Manufacture from raw silk
• Fabric – single stage transformation – manufacture from yarn
• T Shirts and pullovers – single stage transformation - manufacture
from fabric
• Trousers and Shirts – single stage transformation - manufacture from
fabric
ECDPM Page 22
23. Special safeguard measure applicable on textiles
• In January 2011, Turkey initiated safeguard procedures regarding imports
of woven fabric and apparel
• Approved by Turkish Authorities in September 2011
Turkey
Cotton Denim T Shirts T shirts man Shirts
special Pull wool Pull cotton Trousers
Fabric Fabric Cotton made cotton
safeguard
MFN 8% 8% 12% 12% 12% 12% 12% 12%
Countries
other than EU MFN + MFN + MFN +
MFN + 40% MFN + 40% MFN + 40% MFN + 40% MFN + 40%
and FTA 30% 30% 40%
countries
MFN + MFN + MFN +
GSP MFN + 37% MFN + 37% MFN + 37% MFN + 37% MFN + 37%
28% 28% 37%
MFN + MFN + MFN +
LDCs MFN + 27% MFN + 27% MFN + 27% MFN + 27% MFN + 27%
21% 21% 27%
• The safeguard currently applies to Mauritius but will be lifted as soon as
the the FTA will enter into force
ECDPM Page 23
25. Key elements of the EU Med Agreements
1. Coverage:
Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Tunisia, Palestine,
Turkey, Syria (not signed)
ECDPM Page 25
26. • Cover essentially trade in goods, being complemented with a
number of additional negotiations to open up additional
agricultural trade;
• Duty-free access to the EU for Med industrial products and
around 80% of agricultural produce
• Common rules to allow cumulation of origin within the Euromed
and beyond.
• Regional convention on PanEuroMed preferential rules of origin
agreed in 2011
• However: proper implementation of the requires complete
South-South FTA network
ECDPM Page 26
27. 1. Tunisia
Exports of selected textile products of Tunisia to main markets
Tariffs: duty free on all selected products below
T Shirts T Shirts Shirts Pull Denim Pull Cotton
Trousers Yarn
Cotton Man Made Cotton cotton Fabric Wool fabric
Total Exports
to world (€ 495,427 276,907 100,246 60,256 53,344 35,681 22,873 24 48
'000)
EU 97.1% 99.8% 98.3% 99.3% 95.4% 42.7% 100.0% 0.0% 100.0%
fish prepared and Fish fillets, fresh,
Tuna, skip jack
preserved frozen, chilled
Total Exports to world (€ '000) 2,789 792 111
EU 15.3% 99.9% 100.0%
Libya 73.8%
UAE 7.4%
ECDPM Page 27
28. 2. Morocco
Exports of selected textile products of Morocco to main
markets
Tariffs: Duty free on all selected products below
T Shirts T Shirts Shirts Pull Denim Pull Cotton
Trousers Yarn
Cotton Man Made Cotton cotton Fabric Wool fabric
Total Exports
to world (€ 273,888 189,384 82,744 71,126 43,162 29,050 922 538 19
'000)
EU 95.7% 98.8% 98.9% 98.7% 99.9% 98.3% 99.3% 86.6% 100.0%
Fish prepared and
Tuna, skipjack
preserved
Total Exports to world (€ '000) 83,213 2,484
EU 92.1% 77.4%
Syria 3.1% 10.3%
Eq. Guinea 1.3% 9.4%
ECDPM Page 28
29. 3. Egypt
Exports of selected textile products of Egypt to main markets
Tariffs: Duty free on selected products below
T Shirts T Shirts Man Shirts Pull
Trousers Yarn Pull Wool
Cotton Made Cotton cotton
Total Exports to
246,712 42,450 135,314 31,137 2,476 65 84
world (€ '000)
EU 47.9% 50.8% 24.4% 68.9% 8.0% 9.2% 0.0%
Turkey 4.5% 7.6% 82.0%
US 42.6% 43.6% 65.0% 28.3% 90.8% 95.2%
Egypt does not export fish and fish products (tuna, skipjack) to the EU.
However, duty on tuna is 20.5%
ECDPM Page 29
30. A closer look at rules of origin in the Euromed Zone
Textile products:
Yarn
Manufacture from raw silk, natural fibres, chemicals or paper
make materials
Value tolerance: 10% weight of yarn
Fabric
Single stage transformation - Manufacture from yarn
Value tolerance: 10% weight of fabric
Apparel:
Double stage transformation – manufacture from yarn
Value tolerance: 8% ex works price
Fish and fish products:
Same as above for Turkey
ECDPM Page 30
31. Cumulation
• Jordan, Morocco, Egypt and Tunisia have an FTA since 2006.
• This FTA is based on their EUROMED agreement.
• The RoO that apply are the EU RoO
• This allows them to use the full cumulation principle, when
they export to the EU. It means that any of those four countries
can source their inputs among themselves and export to the EU
and still benefit from duty free access to the EU market.
ECDPM Page 31
33. • South Africa is the EU's largest trading partner in Africa
• EU concluded a trade, development and cooperation agreement in 1999
Rules of origin
Cumulation – Bilateral between SA and EU
Cumulation with ACP:
- SACU – Any working or processing carried out within SACU shall be
considered as having been carried out in South Africa, when further
worked or processed there
- Other ACP –Products acquire originating status in the Community or South
Africa only when the value added there exceeds the value of the materials
used originating in any one of the ACP States and when it has undergone
sufficient working or processing. However, EPA RoO should apply between
SA and ACP country. This is currently not the case.
Vessels (all):
a. Registration and flag requirements
b. Ownership requirement : 50% (also for companies headquartered)
c. Nationality requirement for masters and officials
d. Crew requirement: 75% should be nationals (c and d to be replaced by
50% crew requirement once tariffs are reduced on fisheries)
ECDPM Page 33
34. General value tolerance: 15% ex works price, except for products falling
within chapter 3 and 24 (incl fish and fish products), where 10% ex works
price
Specific rules:
Fish and fish products: wholly obtained
Yarn: Manufacture from raw silk or natural fibres
Fabric: Single stage transformation – manufacture from yarn or natural
fibres
T-shirts and pullovers: Double stage transformation – manufacture from
yarn or natural fibres
Shirts and trousers: Double stage transformation – manufacture from yarn
or natural fibres
Value tolerance: 10% weight of yarn
ECDPM Page 34
35. Tariff applied to South Africa under TDCA
Cotton Denim T Shirts T Shirts Pull Pull
Yarn Trousers
Fabric Fabric Cotton Man made Wool Cotton
Tariff applied by
EU under TDCA 0% 0% 0% 0% 0% 0% 0% 0%
to South Africa
Fish fillets, fresh, frozen, fish prepared and
Tuna, skip jack
chilled preserved
No preferences under
14.5% 20.5% 20.5%
TCDA - GSP applied
ECDPM Page 35
36. Exports of selected textile products of South Africa to main markets
T Shirts T Shirts Shirts Pull Denim
Trousers Pull Wool
Cotton Man Made Cotton Cotton Fabric
Total Exports to
4,615 4,334 2,818 2,109 254 220 165
world (€ '000)
EU 10.7% 13.2% 6.1% 4.9% 16.1% 4.5% 0.0%
Zambia 11.7% 11.3% 17.1% 15.0% 27.6% 30.9%
Zimbabwe 10.9% 14.2% 12.5% 32.5% 9.4% 18.2%
Mozambique 15.0% 18.6% 10.5%
Mauritius 8.7% 5.5% 5.5% 5.5% 14.6% 9.1% 81.2%
DRC 10.8%
Angola 8.3%
Kenya 26.8%
ECDPM Page 36
37. South Africa as a potential market
• South Africa is the largest trading partner of Mauritius in Africa
Imports from South Africa from main competitors in selected products
T Shirts
Cotton Denim T Shirts Man Pull Pull Shirts
South Africa Yarn Fabric Fabric Cotton made Wool Cotton Trousers Cotton
Total imports 820 2,215 6,884 118,304 51,255 2,790 28,288 121,537 64,779
Italy 6.0% 10.1% 1.0%
China 15.2% 20.2% 45.4% 48.3% 68.4% 65.6% 62.7% 41.3%
Turkey 76.8% 1.1% 0.9% 1.7%
Austria 6.5%
Bangladesh 3.9% 2.1% 3.6% 6.5% 11.0%
Hong Kong 2.3%
India 6.7% 8.6% 1.3% 1.8% 1.2% 8.6%
Bulgaria 4.9%
Mauritius 2.1% 58.1% 35.1% 28.1% 12.3% 52.2% 9.1% 18.9% 10.3%
Mexico 3.2%
Thailand 3.8% 3.2%
Madagascar 2.2% 28.2% 9.8% 4.1% 17.0%
Tanzania 1.0%
Indonesia 2.9% 3.7%
Vietnam 1.3%
ECDPM Page 37
38. South Africa imports from fish and fish products from main market
Fish fillets, fresh, frozen, fish prepared and
South Africa Tuna, skip jack
chilled preserved
Total imports 5,412 30,526 3,047
China 18.4% 23.5%
Vietnam 15.0%
Norway 23.7%
Mauritius 7.8% 0.2%
Philippines 2.0%
UK
Thailand 95.5% 10.7%
Argentina 6.4%
Taipei 1.1%
Indonesia 0.4%
Italy 0.2%
Uruguay 41.8%
ECDPM Page 38
39. Duties applied by South Africa to SADC countries
Cotton Denim T Shirts T Shirts Pull Pull
Yarn Trousers
Fabric Fabric Cotton Man made Wool Cotton
MFN Rate 0% 22% 22% 45% 45% 45% 45% 45%
Duty applied to
0% 0% 0% 0% 0% 0% 0% 0%
SADC countries
Fish fillets, fresh, fish prepared and
Tuna, skip jack
frozen, chilled preserved
25% or $240 whicher is
MFN Rate 25% $ 7.2 per tonne
the highest
Duty applied to SADC
0% 0% 0%
countries
ECDPM Page 39
40. SADC Rules of Origin
• Fish and Fish products: Wholly obtained
• Yarn: (51.06.10) – change in tariff heading
• Fabric: Single stage transformation – manufacture from yarn
• T Shirts and pullovers: Double stage transformation - manufacture
from yarn
• Shirts and trousers: Double stage transformation - manufacture from
yarn
ECDPM Page 40
41. Thank you
www.ecdpm.org
www.slideshare.net/ecdpm
Page 41