RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/807/27 
26 September 2002 
 (02-5179) 
Working Party on the Accession of the 
Former Yugoslav Republic of Macedonia  
 
 
REPORT OF THE WORKING PARTY ON THE  
ACCESSION OF THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA 
 
Introduction  
1. The Government of the Former Yugoslav Re public of Macedonia (FYROM) applied for 
accession to the World Trade Organization in December 1994 (document PC/W/18).  At its meeting on 21 December 1994, the Preparatory Committee for the World Trade Orga nization established a 
Working Party to examine the application of the Government of FYROM to accede to the World 
Trade Organization under Article XI I of the Marrakesh Agreement Establishing the WTO.  The terms 
of reference and the membership of the Wo rking Party are reproduced in document 
WT/ACC/807/1/Rev.9. 
2. The Working Party met on 10 July 2000;  15 March and 7 December 2001; 23 May and 
17 September 2002 under the Chairmanship of H.E. Mr. K. Bryn (Norway). 
Documentation provided
 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of FYROM, the questions submitted by Members on the foreign trade regime 
of FYROM, together with the rep lies thereto, and other informati on provided by the authorities of 
FYROM (WT/ACC/807/2;  WT/ACC/807/3;  WT/ACC/807/5 and Addenda 1 (and Corrigendum 1), 
2, 3 and 4;  WT/ACC/807/8 and Addendum 1;  WT/ACC/807/9;  WT/ACC/807/10;  
WT/ACC/807/11;  WT/ACC/807/12;  WT/ACC/807/13 and Revisions 1 and 2;  WT/ACC/807/17 and 
Revisions 1, 2, 3 and 4;  WT/ACC/807/18;  WT/ACC/807/23;  WT/ACC/807/25;  and 
WT/ACC/807/26), including the legislative texts a nd other documentation listed in Annex I.   
Introductory statements  
4. The representative of FYROM said that FYRO M had suffered continuously from political 
and economic disturbances, and conflicts taki ng place in the region, since 1991.  FYROM had 
accordingly lost its traditional markets and experi enced a fall-off in forei gn direct investment.  
However, despite the difficult conditions and ex ternal setbacks, the Government of FYROM had 
persisted in its policy of rule of law and Parlia mentary democracy while stabilizing the economy and 
implementing structural reforms. 
5. Reforms were being implemented simultaneously in  all segments of social and economic life, 
including in the legal, administrative, monetary, fi scal and foreign trade regime.  Several new laws 
had been enacted and existing laws had been amended.  The Law on Value Added Tax had entered 
into force on 1 April 2000, on the same date as the new Law on Customs.  The process of privatization had progressed substantially, and the rate of privatized companies had reached 
90 per cent in early 2000.  FYROM was also reforming its State administration with a view to 
establishing a small, efficient, skilled and non-politicized administration.  FYROM had been 
successful in promoting regional cooperation.  Recently concluded free trade and preferential WT/ACC/807/27 
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  agreements with regional partners aimed at trade liberalization in compliance with the provisions of 
Article XXIV of the GATT 1994. 
6. Accession to the WTO was of essential impo rtance and one of the top priorities of the 
Government of FYROM.  In adapting to international trading norms and predictable and transparent 
trade rules, FYROM would develop further its comm ercial relations with WTO Members and create a 
favourable environment for reciprocal trade, micr o-economic efficiency and foreign investment.  
FYROM was firmly determined to become a Member of the world trading community.  In the short 
term, implementation of WTO requirements would be challenging and difficult, but a small price to 
pay for the future long-term benefits of WTO membership. 
7. Members of the WTO welcomed the applicati on from FYROM to join the WTO and looked 
forward to a rapid and timely accession process.  The accession of FYROM was important to stabilize 
and reconstruct a troubled region.  Some Members stressed the importance of implementing WTO-
consistent legislation to achieve a transparent a nd rules-based economic and trade regime, based on 
open and non-discriminatory market access.  Their approach would be creative and pragmatic, and 
technical and other assistance would be provided to  FYROM to expedite the process.  While seeking 
commensurate and fair concessions and commitments from FYROM, some Members stated that FYROM should not be pushed to accept obligations in excess of those normally required of WTO 
Members. 
8. The Working Party reviewed the economic polic ies and foreign trade regime of FYROM and 
the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by members of 
the Working Party on the various aspects of FYRO M's foreign trade regime, and on the terms and 
conditions of FYROM's accession to the WTO are summarized below in paragraphs 9 to 254. 
ECONOMIC POLICIES 
Monetary and fiscal policy
 
9. The representative of FYROM said that the macroeconomic policy of his Government was 
based on coordinated monetary, fiscal and wage policie s.  Wage restraint, as an integral part of 
macroeconomic policy, had been applied to contro l private consumption and hold down inflation.  
The Law on Payment of Salaries (Off icial Gazette Nos. 70/94, 62/95 an d 33/97) had "frozen" salaries 
in part-privatized companies.  Annual inflation had been reduced to single-digit figures, and a low-
inflation environment was considered  a crucial condition for further structural reforms and economic 
growth. 
10. The central bank - the National Bank of the Republic of Macedonia (NBRM) - was 
responsible for formulating and implementing FYROM's monetary policy.  The main function of NBRM was to regulate the quantity of money in ci rculation, to maintain liquidity for banks and 
savings houses, to maintain liquidity for foreign payments, to issue securities and physical money, to 
perform activities on behalf of government bodies, and to supervise and inspect the financial sector.  
The Governor of the central bank was appointed by  Parliament, upon a proposal by the President, for 
a term of seven years.  The National Bank enjoyed a high degree of independence in the 
implementation of monetary and credit policy.   
11. The primary objective of FYROM's monetary policy was to maintain a stable exchange rate, 
which required a tightly controlled money supply.  The main policy instruments used by the National 
Bank for this purpose were mandatory reserve requirements and open market operations, such as 
auctions of treasury bills.  Credit ceilings had been imposed on the domestic banking system, but 
these restrictions had been relaxed during 2000.  Central bank financing of the State budget was restricted.  Loans to the State could only be granted within the framework of the projected monetary  WT/ACC/807/27 
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  policy.  The loans were short-term and due by the end of the fiscal year, and could not exceed 
5 per cent of the total State budget at any time. 
12. Fiscal policy was oriented towards consolidation and steady reduction of budget deficits.  
Expenditures were restricted, while measures had b een taken to improve revenues.  Reforms of the 
fiscal system had been initiated in 1994.  The tax system had been overhauled and made compatible 
with systems existing in developed countries.  Measures had been taken to improve tax collection.  
The main taxes levied in FYROM were personal in come tax, property tax, tax on inheritance and 
gifts, sales tax on real estate and rights, value added tax (replacing the former sales tax on 
1 April 2000), excises, customs duties and administrative fees and charges.  In 2001, the main 
components of government revenue had been VAT (35.9 per cent), excise taxes (22.6 per cent), personal income tax (15.1 per cent), customs duties (12.8 per cent), profit tax (6.3 per cent), tax on 
financial transactions, introduced on 1 July 2001 (6.6 per cent) and other taxes (0.6 per cent). 
13. Personal income tax was levied on income from professional activities, salaries, pensions and 
disability allowances, agricultural income, revenue fr om property and property rights, and other types 
of income such as capital gains, revenue from in tellectual property rights , etc.  According to 
amendments to the Law on Personal Income Tax pu blished in the Official Gazette Nos. 50/01 and 
52/01, a rate of 15 per cent was levied on income equal to or less than 360,000 Denars, while annual 
income exceeding 360,000 Denars was taxed at 18 per cent.  FYROM had concluded agreements for 
the avoidance of double taxation with several countrie s.  A list of such agreements can be found in 
document WT/ACC/807/12, pages 54-55. 
14. Property tax was levied on non-agricultural land, residential and recreational property, 
garages and other constructions, as well as on pass enger motor vehicles (engines above 1.8 litre), 
buses, tractors, combine harvesters, transportation ve hicles, vessels and aircrafts.  Property tax was 
not paid on business premises, except administrative buildings, and movable property used in the 
course of business operations.  A ll natural and legal persons were subject to property tax, which was 
levied at a proportional rate of 0.1 per cent.  The ta x on inheritance and gifts was levied on real estate 
at proportional rates differentiated by degree of kins hip.  No tax was paid on inheritance or gifts in 
first-line kinship, for second line kinship the tax was 3 per cent (of the market value less debts and 
expenses), and 5 per cent for third-line or non-relate d beneficiaries.  The sales tax on real estate and 
rights was proportional and amounted to 3 per cent of  the established market value.  In case of 
property exchanges, the tax on the difference in market values would be paid by the party exchanging 
the property of greatest value. 
15. Legal entities registered in FYROM paid taxes on profits earned in the country and abroad 
under the provisions of the Law on Profit Tax.  This tax was also assessed on profits earned within the 
territory of FYROM by non-resident persons.  The ra te of profit tax was 15 per cent.  Tax incentives 
were provided for foreign investments, profits inve sted in less developed regions, as well as for 
environmental projects. 
Foreign exchange and payments
 
16. The representative of FYROM said that the Law on Foreign Exchange Operations, adopted 
on 14 May 1993, had introduced a new foreign exch ange system.  The system had been based on a 
floating exchange rate in which th e value of the national currency – the Denar – had been determined 
freely according to supply and demand of foreign curre ncies in the exchange market.  The Denar had 
been pegged to the German mark – now the Euro - since October 1995, which had contributed to 
economic stability and his Government was determined  to continue this policy.  The National Bank 
would intervene in the local currency market to mainta in a stable Denar exchange rate.  In addition to 
the National Bank, banks authorized to perform fore ign transactions and enterprises and other legal WT/ACC/807/27 
Page 4  
 
  entities, including exchange offices authorized by the Governor of  the National Bank, could operate in 
the foreign exchange market.   
17. He added that FYROM had succeeded, effective 14 December 1992, as one of five successor 
republics to the IMF membership of the former Soci alist Federal Republic of  Yugoslavia.  Effective 
19 June 1998, FYROM had accepted the obligations of Article VIII, Sections 2,3 and 4 of the IMF 
Articles of Agreement.  Foreign payment operations had been brought gradually into the banking 
system.  Enterprises could use their foreign exchange earnings to pay for imported equipment, 
material inputs and other current payments abroad , sell the proceeds to other enterprises or legal 
entities through authorized banks (spot or forward tr ansactions) or maintain interest-earning foreign 
exchange accounts with the authorized banks.  Dome stic entities were obliged to collect their claims 
abroad no later than 90 days after the day on which the goods had been exported or their services had 
been supplied, and could make external payments no later than 180 days following importation.  
Monetary transactions performed within a longer timeframe were considered credit transactions 
subject to registration.  Registration was required to  keep track of financial commercial credits.  For 
imported goods, the customs declaration should be accompanied by a certificate proving that foreign currency had been provided for payment.  The certificate was issued by banks authorized to perform external payment operations. 
18. Local and foreign residents were free to hold Denar or foreign currency accounts in local 
banks.  Domestic natural persons could maintain accounts abroad during residence in foreign 
countries.  Subject to approval by the National Bank, domestic legal entities could hold accounts 
abroad to finance investments, the operation of re presentative offices or business units, and to cover 
costs related to international transportation of goods and passengers, insurance, and scientific 
activities.  Domestic legal entities we re free to establish or invest in foreign companies abroad after 
prior registration of such activitie s with the Ministry of Economy.  Pursuant to the Law on Foreign 
Credit Relations (Official Gazette No. 31/93), residents could obtain foreign loans for export-oriented 
investment projects, importation of equipment, fuel  and electric power, and raw materials used in 
export-oriented production, importation of goods of vital importance for the population, and to purchase agricultural products for export.  Domest ic legal entities and banks could grant loans to 
foreign persons to promote exports of domestic products and to develop commercial relations with 
foreign countries.  Foreign investors could transfer profits abroad in foreign currency without 
limitation. 
19. Foreign accounts could be frozen by decision of a lower court in accord ance with Article 190 
of the Law on Enforcement Procedure.  A remonstrance could be filed against the decision, and the judge having made the enforcement decision would rule on it.  The judge's ruling could be appealed 
before the appellate court. 
20. The representative of FYROM added that a new Law on Foreign Exchange Operations 
(Official Gazette No. 34/01) had been enacted in April 2001.  The new Law would enter into force on 
1 October 2002.  The provisions of the new Law on Foreign Exchange Operations aimed primarily at 
harmonizing domestic legislation with EU guidelines  and standards, in conf ormity with the initialled 
Agreement on Stabilization and Association.  The new Law envisaged further liberalization of foreign 
exchange operations, and possibly full elimination of  restrictions on current transactions as well as 
gradual liberalization of capital transactions.  Foreign reside nt direct investment and direct 
investments by non-residents had been liberalized fully, guaranteeing full repatriation of profit in 
combination with a simplified registra tion procedure for foreign investment.  
21. The new Law would lead to further liberaliza tion of portfolio investment, thus providing 
liberal conditions for the issuance of domestic securities abroad and resident investment in securities abroad, as well as for the issuance and introduction  of foreign securities in FYROM and non-resident 
investment in securities in FYROM.  Following comp letion of the first phase of the Agreement with  WT/ACC/807/27 
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  the EU, citizens and enterprises would be able to invest freely in secur ities and real estate abroad.  He 
confirmed that liberalization resulting from the co mpletion of the first phase of the Agreement on 
Stabilization and Association with the EU will become  available on an MFN basis.  Simultaneously, 
foreign persons would be able to trade freely in  domestic securities in FYROM through authorized 
participants in the foreign exchange market. 
22. The new Law would enable domestic enterprise s to maintain foreign currency in foreign 
exchange accounts with local banks and retain fund s in foreign exchange accounts indefinitely, and 
upon completion of the second phase of the Agreement with the EU, domestic enterprises and citizens 
would be free to open and maintain foreign exchange accounts in foreign banks.  He confirmed that 
liberalization resulting from the completion of the second phase of the Agreement on Stabilization 
and Association with the EU will become available on an MFN basis.  He expected the new Law on 
Foreign Exchange Operations would enable enterp rises and local banks to seek loans from foreign 
banks or foreign companies without unduly complex administrative procedures.  Moreover, the new 
Law would enable local banks to approve foreign exchange loans to domestic persons intended for 
payment related to importation of goods and servic es, payment of other current liabilities abroad, and 
the financing of investment activities abroad. 
Investment regime  
23. The representative of FYROM said that fre e market and entrepreneurship, and legal 
protection of property, was enshrined in the Constitution and these principles could only be limited by 
law for purposes of national security, environmen tal protection, or to safeguard human health 
(Article 55, paragraph 3 of the Co nstitution).  Investment policies were designed to encourage and 
stimulate investment, particularly in economically underdeveloped areas.  Foreign investment was 
regulated by the Law on Trade Companies (Official Gazette No. 28/96).  The Law was founded on the 
basic principles of free transfer of profits and invested capital, as provided for in Article 59 of the 
Constitution.  The rights of foreign investors we re determined and protected under the Law on Trade 
Companies, and could not be limited by any other law or regulation. 
24. The Investment Promotion Unit, operating under the Ministry of Economy, coordinated all 
activities related to foreign direct investment, in cluding investment promotion, the development of 
industrial policy and the establishment of a one-stop-shop system for foreign investors.  The Ministry of Development had prepared a Program for Stim ulating Investments with a Special Emphasis on 
Attracting Foreign Investments in 1999.  The pr ogramme had identified various restrictions and 
obstacles in the economy, the legal system and the political environment which hampered investments 
in general, and the inflow of foreign direct invest ment in particular.  The programme also provided 
recommendations and guidance on how to remedy th e situation and adjust the legal framework to 
international standards. 
25. Incentives to attract foreign investment included tariff exemptions on imported capital 
equipment and spare parts retained by the investor for minimum five years, and a three-year tax holiday on the profits generated by foreign capital (a s long as the exempted profits would not exceed 
the initial foreign equity contribution) .  Profits reinvested in fixed operational assets were not taxed, 
and no taxes were applied on profits invested in  environmental protection projects.  Companies 
employing disabled persons or engaging in profes sional rehabilitation were also tax exempt.  The 
profit tax could be reduced by up to 100 per cent in regions designated as "underdeveloped" if the 
profits were reinvested in fixed assets. 
26. FYROM generally provided national treatment for foreign investors, except in the ownership 
of real estate, according to the Law on Trade Companies (Official G azette Nos. 28/96, 7/97, 21/98, 
37/98, 63/98, 39/99, 81/99, 37/00 and 50/01).  Thus, a foreign natural person or legal entity could 
incorporate a company or acquire stock in the same manner and under the same conditions as citizens WT/ACC/807/27 
Page 6  
 
  of FYROM, unless otherwise stated by law, and a company with foreign shareholders would have the 
same rights and liabilities as a company without fore ign shareholders, except when stated by law.  
The share of foreign ownership in a newly incorpor ated or an existing enterprise was normally 
unlimited, unless stated otherwise by another law.   According to Article 684 of the Law on Trade 
Companies, foreign trade companies and foreign sole proprietors operating on the territory of 
FYROM had equal status as domestic natural and legal persons, unless otherwise determined by a 
government agreement or by a law.   
27. Parliament had enacted a new Law on Construction Land in April 2001 (Official Gazette 
No. 53/01).  Construction land - identified in accord ance with spatial or urban development plans - 
and anything situated on or under its surface, or perman ently related to it, could be owned by the State 
and domestic legal entities and natu ral persons (Article 6).  The ri ghts of foreign natural and legal 
persons were regulated in accordance with Artic les 243 to 252 of the Law on Ownership and Other 
Real Rights (Official Gazette No. 18 /2001).  Foreigners were generally not entitled to own real estate 
in FYROM, but could be granted access - subject to reciprocity - under long-term (maximum 99 year) 
leases.  Approval was granted by the Minister of Ju stice, having sought the opinions of the Minister of 
Urban Planning and Construction and the Minister  of Finance.  Long term lease rights were 
transferable and inheritable.  The Law on Owners hip and Other Real Rights allowed foreign natural 
persons to acquire the right of ownership of real  estate through inheritance, under conditions of 
reciprocity.  Legal entities with mixed (domestic/for eign) ownership could own real estate, including 
construction land, provided the legal entity was registered in FYROM.  Land owned by the State 
could be made available to domestic or foreign natural and legal persons under concessions granted by public tender. 
28. In general, FYROM did not prohibit or restrict foreign investment, except in the armaments 
industry, the distribution and trade in arms or narcotics, or when deem ed necessary to protect 
historical monuments and cultural patrimony.  Limitations on foreign ownership in ongoing business 
ventures and new companies existed in the lex spec ialis regulating individual areas.  Thus, according 
to Article 10 of the Law on Broadcasting, foreign natural persons or legal entities could individually 
not own more than 25 per cent of a broadcasting company, and the collective share of foreign 
ownership could not exceed 49 per cent.  Specific pr ovisions also existed with respect to foreign 
ownership in banks and insurance companies (see the section on "Policies affecting trade in 
services"). 
29. FYROM's legislation guaranteed free repatriation of profits and full compensation in the 
event of expropriation.  The Constitution prohibited e xpropriation of property, except in time of war, 
unforeseen situations or for the purpose of public interest, in which case expropriation and 
compensation would be carried out in accordance  with the Law on Expropriation (Official Gazette 
Nos. 33/95, 20/98 and 40/99).  The rights of foreign and domestic investors to legal protection and 
compensation were equal.  FYROM had concluded bilateral agreements on investment protection 
with more than 20 countries (listed in document WT/ACC/807/5, Attachment 5). 
State ownership and privatization
 
30. The representative of FYROM said that priva tization had begun prior to independence with 
the passage of the Law on Social Capital (Off icial Gazette No. 84/89) by the former Federal 
Parliament.  However, immediately after independence in 1991, the FYROM Government had announced that the federal law was no longer in  force and that a new law would be promulgated 
shortly thereafter.  Parliament ha d accordingly enacted the Law on Transformation of Enterprises with 
Social Capital (Official Gazette Nos. 38/93, 48/93,  21/98, 25/99, 39/99, 81/99 and 49/00) in June 
1993.  Other laws relevant to th e privatisation process were the Law on Transformation of Enterprises 
and Co-operatives in the Agricultural Sector (Official Gazette Nos. 19/96 and 25/99), the Law on 
Privatization of the State Capital in Companies (O fficial Gazette Nos. 37/9 6 and 25/99), the Foreign  WT/ACC/807/27 
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  Investment Act (Official Gazette No. 31/93), the Law on Concessions (Offic ial Gazette No. 25/02) 
and the Securities Law (Official Ga zette No. 5/93).  Privatization was entrusted to the Agency for 
Transformation of Enterprises with Social Capita l, established in Octobe r 1993 (Official Gazette 
No. 38/93).  His Government had taken a strategic de cision not to embark on mass privatization, for 
example through the distribution of privatization vouchers, as it believed this would delay the primary 
objective of the transformation process – to make enterprises more efficient. 
31. The Law on Transformation of Enterprises wi th Social Capital stipulated different 
privatization methods depending on whether an enterpri se would be classified as small, medium sized 
or large.  The criteria determining the size of an enterprise were based on the number of employees, 
annual turnover, and the book value of operating asse ts.  Small enterprises could be privatized through 
employee buy-out or sale of an "ideal" part of the enterprise through a public call for bids (and 
subsequent auction) or, until 2000, by direct agr eement with a prospective buyer.  Medium sized 
enterprises could be privatised in the same manner through the sale of an "ideal" part, by leveraged 
management buy-out or management buy-in, debt/e quity swaps, or shares sold through a public 
offering, which would be considered successful if resulting in the sale of at least 51 per cent of the value of the social capital.  Medium sized enterprises could also be privatized through the subscription of fresh capital.  If a new issue represented more than 30 per cent of the appraised value of the 
company, the privatization agency would offer the in vestor an opportunity to increase his stake to 
51 per cent of the company within a period of maximum 5 years. 
32. The privatization of large enterprises followe d the same procedures as for medium sized 
enterprises, except that the minimum required down payment for management buy-out or buy-in was lower (10 per cent instead of 20 per  cent), and the fresh capital requirement was minimum 
15 per cent rather than 30 per cent required for medium sized enterprises.  The privatization agency 
played a more active role in the privatization of large enterprises, as small and medium sized 
enterprises opted for the method of privatization th emselves, while large enterprises selected their 
privatization method in consultation with the Agency. 
33. Irrespective of size, publicly owned enterprise s could also be transformed through leasing 
agreements, asset sale upon voluntary liquidation, or bankruptcy proceedings.  The 25 largest loss-
making enterprises had been restructured in accordance with a Special Restructuring Programme 
approved by the Government and verified by the World Bank. 
34. Foreign investors were granted national treatment, and could thus participate in all 
transactions not specifically forbidden by law, incl uding in the privatization programme.  The Law on 
Transformation of Enterprises with Social Capita l provided special discounts for employees taking a 
stake in their company.  An employee could buy shares at a discount to the value of maximum 
DEM 25,000;  employees as a group could not purchase discounted shares representing more than 
30 per cent of the appraised value of the company.  Payment could be made in five annual instalments 
without down payment and with a two-year grace period.  In addition, prior to launching its 
privatization, each enterprise was required to transfer 15 per cent of its social capital (in the form of 
shares or stocks) to the Pension and Disability Fund free of charge. 
35. According to statistics collected by the privatization agency, nearly 1,700 enterprises (1,262 
non-agricultural and 426 agricultural) had been subject to privatization by the end of March 2002.  
These enterprises were estimated to represent equity  totalling more than US$2.3 billion, and provided 
employment for approximately 230,000 people.  A de tailed status report is reproduced in Table 1(a). 
36. He added that approximately 100 public comp anies were for the time being excluded from 
privatization in accordance with ex isting legislation.  These were enterprises and organizations of 
special national interest, public utilities, enterprise s and legal entities engaged in the preservation of 
water, forests, land and other public goods, an d monopolies which were to be privatized under WT/ACC/807/27 
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  separate legislation.  The companies excluded from  privatization are listed in  Table 1(b).  He noted 
that the large majority of these entities were munici pal public utilities.  Information on the percentage 
of GDP and international trade accounted for by these enterprises was not available.   
37. The representative of FYROM confirmed the read iness of FYROM to ensure the transparency 
of its ongoing privatization programme and to keep WTO Members informed of its progress in the 
reform of its transforming economic and trade regime .  He stated that his Government would provide 
annual reports, along the lines of that provided to the Working Party, to WTO Members on 
developments in its programme of privatization as  long as the privatization programme would be in 
existence.  He also stated that his Government woul d provide annual reports on other issues related to 
economic reforms as relevant to its obligations un der the WTO.  The Working Party took note of 
these commitments. 
Pricing policies
 
38. A Member asked whether the Government of FYROM maintained any price controls and, if 
so, the representative of FYROM should (a) list all goods (by HS96 number) and services subject to 
price or profit controls, (b) cite the legal author ity for these requirements, (c) indicate the conditions 
under which such controls were normally applied,  and (d) describe plans for maintaining these 
requirements or increasing their scope of application. 
39. The representative of FYROM replied that th e prices for most goods and services were 
determined freely by market forces, but maximum prices were set for a limited number of products 
and services important for the living standard of the population and characterized by monopolistic 
supply conditions.  The legal basis for price controls was Article 24 of the Law on Trade (Official 
Gazette Nos. 31/93, 41/93, 78/93, 44/96-40/96, 59/96, 15/97, 13/98, 13/99 and 50/99).  Price controls 
were temporary, and Article 24 required these measures to be reexamined every six months. 
40. According to the Decision on the Highest Prices of Certain Products and Services, the goods 
and services subject to price control during Ap ril-September 2000 (Offici al Gazette No. 26/00) 
covered (i) production and marketing of flour type "5 00"(HS 1101 00 00 00) and bread (600 gr.) made 
from this type of flour (HS 1905 20 00 00);  (ii) production and marketing of oil and oil derivatives;  
(iii) production, transfer and distribution of electri c power;  (iv) domestic PTT services and public 
mobile telephony services (only for users of the ex isting fixed-line network);  (v) railway transport of 
passengers and goods;  (vi) production and supply of raw water for household and industrial use;  
(vii) production and distribution of drinking water;  (viii) treatment and disposal of waste water 
(collectors excluded);  (ix) renovation services  in towns, cities and se ttlements (collecting and 
depositing waste);  (x) other communal services, i.e.  mortuary services, including charges for grave 
sites and funerals;  (xi) distribution of natural ga s;  and (xii) mandatory motor vehicle insurance. 
41. Article 39 of the Law on Energy (Official Gazette No. 47/97) stipulated that prices for 
electricity, natural gas, heating, geothermal energy  and oil derivatives shou ld be set in accordance 
with the Methodology for Pricing of  certain forms of energy (Official Gazette No. 43/98).  The tariff 
structure was based on normalized costs (depreciation, equipment insurance, maintenance, cost of 
materials and energy, gross salaries, services inputs, co ncessions, etc.), taxes, contributions and profit.  
Decisions on the tariff structure were taken by the Go vernment on the advice of an expert committee.  
Energy prices could be changed if the monitored costs increased or decreased by at least 5 per cent 
during a three-month period, or within 15 days in case of extreme price fluctuations.  Reference prices 
had been established for certain forms of imported energy. 
42. A reporting requirement had been instituted fo r price changes on pasteurized milk, the 
production of medicines and pharm aceutical chemical products, hous ing rents, urban and suburban  WT/ACC/807/27 
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  transport of passengers, schoolbooks for primary and secondary education, the registration fee for 
motor vehicles, and commissions on payment operations. 
43. The representative of FYROM was unable to make  a precise prediction which products or 
services would be subject to price controls in the future, but added that the number of products subject 
to such controls was on a declining trend.  Price co ntrols might eventually be phased out as a measure.  
Controls had, for example, been lifted recently on fl our type 500 and bread (600 gr.) made from this 
type of flour.  At present, maximum prices were only applicable to production and trade in petrol and 
petrol derivatives, and production and supply of ra w water for household and industrial use, according 
to the Decision on Maximum Prices of Certain Produc ts and Services (Official Gazette No. 25/01).  
The goods and services subject to price control meas ures at present are enumerated in Table 2.  He 
confirmed that no link existed between domestic pric e controls and export licensing of products such 
as those listed in Table 7(a). 
44. Responding to specific questions, the representative of FYROM confirmed that Table 2 was 
exhaustive and covered all products currently subject to price control.  The price controls on natural 
gas and electric energy applied to both firms and ho useholds.  In mid-2002, households were charged 
2.523 Denar per kWh for electric energy, while ente rprises using 110kV electricity paid 1.2155 Denar 
per kWh.  Industrial users of natural gas paid 10. 5 Denar per m³;  households were not connected to 
the distribution network. 
45. The representative of FYROM stated that in the application of price controls now or in the 
future, FYROM would apply such measures in a WTO-consistent fashion, and take account of the 
interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994, and in 
Article VIII of the General Agr eement on Trade in Services (GATS).  FYROM would publish the list 
of goods and services subject to State controls a nd any that are introduced or re-introduced in the 
future in its Official Gazette.  The Work ing Party took note of these commitments. 
Competition policy  
46. The representative of FYROM said that the Law Against Limiting the Competition, enacted 
on 14 December 1999 (Official Gaze tte No. 80/99), had entered into force on 1 April 2000.  The law 
provided for free competition and determined measures for the prevention of monopolistic behaviour 
and other limitations on competition.  The Law Against Unfair Competition (Official Gazette 
No. 80/99) had been adopted on 14 December 1999 and had entered into force on 25 December 1999.  
Provisions of this law prohibited conduct contrary to good business practice or contrary to honest and 
diligent behaviour.  The Law provided for the establishment of a Monopoly Commission and a 
Monopoly Authority as an administrative body within the Ministry of Economy.  Parliament had also 
enacted a Law on Consumer Protection on 26 July 2000 (Official Gazette No. 63/00). 
47. The main objective of the Monopoly Authority was to monitor, protect and develop 
competition in the domestic market.  The authority had two organizational units - the Department for 
Enactment of Decisions, responsible for rulings on specific cases, and the Department for Research 
and Analysis, which monitored the market position of  commercial entities, changes in the market, etc.  
The authority was preparing amendments to the Law Against Limiting the Competition to harmonize 
its provisions with the competitio n rules of the European Union. 
FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
48. The representative of FYROM said that Parliamentary democracy in FYROM was based on 
the principle of separation of le gislative (Assembly), executive (Government) and judicial (courts) 
powers.  The President of the Republic, representing the State, was elected for a five-year term in general and direct elections.  In  addition to his constitutional powers, the President nominated a WT/ACC/807/27 
Page 10  
 
  mandator to constitute the Govern ment, proposed judges to the Constitutional Court, appointed and 
dismissed certain holders of State and public func tions, signed promulgations declaring laws, etc. 
49. The Assembly of the Republic was a supreme legislative body, composed of 120 members 
chosen by general and direct election every four years.  Among its various functions, the Assembly 
passed laws and provided authentic interpretation of the laws, adopted the budget and the balance of 
payments, decided on the reserves of the State, ra tified international agreements, elected, monitored 
and supervised the Government, decided on membership in international organisations (on the 
proposal of the President of the Republic), and a ppointed the Governor of the National Bank and the 
Director of the Customs Administration.  Laws  passed by the Assembly were declared by 
promulgation signed by the President of the Repu blic and the President of the Assembly. If the 
President of the Republic refused to sign a promulgation declaring law, the Assembly would be 
obliged to re-examine the bill. 
50. Asked to clarify how the Assembly could prov ide authentic interpretation of laws while 
FYROM maintained an in dependent judiciary, the representative of FYROM added that this 
constitutional provision was implemented in Articles 391 to 393 of the Rules of Procedure of the Parliament of the Republic.  A re quest for an authentic interpretation of a law was submitted to the 
President of the Parliament, who would convey it to the Legislative Committee.  The Legislative 
Committee could seek the opinions of other Par liamentary committees and would elaborate a draft 
authentic interpretation to be presented to Parliament .  If the Legislative Committee did not consider a 
request for an authentic interpretation justified, a report would be submitted to the Assembly, which 
would decide on the matter.  The Assembly's decision would be communicated to the requesting party, i.e. a Member of Parliament, the Governme nt, high government officials, the Constitutional 
Court, the Supreme Court, the Public Prosecutor , other State bodies, municipality councils, trading 
companies and enterprises, or other organs and ins titutions.  An authentic in terpretation of a law was 
binding. 
51. WTO-related legislation enacted by Parliament would, in principle, be open to authentic 
interpretation according to Article 68 of the Constitution.  However, international agre ements ratified 
by the Republic became part of the internal legal system according to Article  118 of the Constitution, 
and could not be changed by law.  Thus, any authen tic interpretation of WTO related laws, enacted by 
Parliament, would have to take note of the resp ective WTO Agreements and observe the requirements 
of such Agreements. 
52. Concerning the procedure for ratification of FY ROM's Protocol of Accession, he added that 
the Ministry of Economy would prepare a Draft Law for Ratification of the Marrakesh Agreement 
Establishing the World Trade Organization (including Annexes 1, 2 and 3) in cooperation with the 
Ministry of Foreign Affairs and submit it to the Government.  The Government would review the 
Draft Law and submit it to the Assembly for ratificat ion.  Upon adoption of th e Law for Ratification, 
the President of the Republic would sign a Proclamation for the Law, which would be published in the Official Gazette.  Following publicatio n, the Ministry of Foreign Affairs would prepare an instrument 
on accession in compliance with Article XII (a) of the Agreement Establishing the World Trade 
Organization.  The procedure for ra tification of international agreem ents would normally take about 
two months. 
53. The Government was elected by the Assembly by majority vote, at the proposal of the 
mandator and on the basis of its proposed progra mme.  The Government was accountable before the 
Assembly in carrying out laws and other regulations passed by the Assembly.  The present 
Government consisted of a President, four Vice- Presidents and 14 ministers.  The Government 
proposed laws, the State budget and other regulati ons for adoption by the Assembly, adopted decrees 
and other regulations necessary for execution of laws , proposed decisions on the reserves of FYROM,  WT/ACC/807/27 
 Page 11 
 
 
  etc.  Ministries worked independently in their area s of jurisdiction within the framework provided by 
the Constitution and laws, and were accountable to the Government. 
54. The principal government entity responsible for formulating and implementing policies 
relating to foreign trade was the Ministry of Econom y.  In carrying out its tasks, the Ministry of 
Economy cooperated with the Ministry of Foreign A ffairs, the Ministry of Finance, the Ministry of 
Agriculture, Forestry and Water Economy, and other authorized Ministries.  Foreign trade policy was 
formulated in close contact with the Ministry of Finance, which was also responsible for cooperation 
with international financial institutions and regula tion of relations with foreign creditors, market 
intervention, and policies concerning banking a nd credit, foreign exchange and customs.  The 
Customs Tariff Act was proposed by the Ministry of Finance through the Government to the Assembly.  The Ministry of Agriculture, Forestry and Water Economy was in charge of measures 
related to exportation and importa tion of agricultural goods.  To urism and catering fell under the 
competence of the Ministry of Economy.  Local governments had no direct role in foreign trade 
operations and foreign economic relations, nor with respect to taxation applicable to imports, 
subsidies or investments.   
55. Judicial power was exercised by autonomous an d independent courts, judging on the basis of 
the Constitution, laws, and international agreements  ratified by the Republic .  Articles 98-108 of the 
Constitution provided the basis for the judicial sy stem, comprising 27 lower courts, three appellate 
courts and the Supreme Court.  The Law on Courts (Official Gazette No. 36/95, 45/95, Constitutional 
Court Decision U. No.313/95 (Official Gazette No. 40/96), CCD U. No.20/96 (Official Gazette 
No. 60/96) had been enacted in 1995, and elaborated in detail on the constitutional provisions on the judiciary.  The Supreme Court was the highest co urt in the Republic, providing uniformity in the 
implementation of laws by the courts.  The present judicial system did not provide for specialized 
courts such as administrative or commercial courts.  The appellate courts decided upon appeals 
against decisions of lower courts, collision of competencies between the lower courts, and other 
matters determined by law. 
56. Article 15 of the Constitution guaranteed the righ t of appeal against individual legal acts 
brought in a court or an administrative procedure.  This constitutional principle had been implemented 
in the Law on Criminal Procedure, the Law on Civil Procedure and in the Law on Administrative 
Procedure (Official Gaze tte of SFRJ No. 47/86).  Administrative appeals of customs and other 
government decisions on issues covered by WTO Ag reements were conducted under the general rules 
for appeal provided in the Law on Administrative Procedure.  The second instance procedure was conducted by a Second Instance Government Committee.   Article 58 of the Rules of Procedure of the 
Government provided for the establishment of ten different committees, depending on the subject-
matter.  The Law on Administrative Disputes (Off icial Gazette of SFRJ Nos. 4/77 and 36/77) allowed 
an administrative dispute to be brought before the Supreme Court as an independent tribunal by filing 
a complaint against a second degree decision in an administrative procedure.  The decisions of the Supreme Court were final and binding.  Domestic and foreign parties were subject to the same treatment in appeal procedures.   
57. The Arbitral Court (arbitration) and the Court of Honour acted as independent bodies within 
the framework of the Chamber of Commerce for volun tary settlement of commercial disputes.  The 
Arbitral Court (and the Court of Honour) consisted of a President, vice-president and arbiters 
(members) appointed by the Assembly of the Chamber.   WT/ACC/807/27 
Page 12  
 
  POLICIES AFFECTING TRADE IN GOODS 
Trading rights (the right to import and export)
 
58. The representative of FYROM said that registration was required to carry out business 
activity in FYROM.  The Law on Foreign Trade (Official Gazette No. 31/93) set forth the 
requirements for engaging in foreign trade.  Enterprise s could register for trade only (import, export or 
import/export), foreign trade as one of their lines of business, or carry out import and export to cover own needs.  Foreigners enjoyed full national tr eatment in the conduct of trade in FYROM.  
Article 684 of the Law on Trade Companies contai ned a general provision designed to equate a 
foreign company registered in FYROM with a dome stic company, requiring the foreign company to 
comply with FYROM law in the same manner as a domestic company. 
59. The Law on Trade Companies (Official Gazette Nos. 28/96, 7/97, 21/98, 37/98, 63/98, 39/99, 
81/99, 37/00 and 50/01) allowed trading companie s to be established in the form of general 
partnerships, limited partnerships, limited liability companies, joint stock companies and limited stock 
partnerships;  as well as sole proprietorships.  A trading company or sole proprietor applied for 
registration with the Trade Registry , established within three lower co urts (according to territorial 
jurisdiction).  A company could only undertake the activities for which it had been registered.  
However, a company initially register ed for domestic commerce could ea sily change its registration to 
include foreign trade activities. 
60. Domestic sole proprietors had originally not been allowed to register for, or undertake, export 
and import activities.  However, Articles 3 and 4 of the new Law on Foreign Trade (Official Gazette 
No. 45/02) enabled both natural persons and legal entities to conduct import and export activities 
without any restriction upon registration in the co urts.  Foreign companies, sole proprietors and 
natural persons could register companies or sole proprietorships, whether wholly foreign owned or 
with mixed capital structure.  Foreign companies or sole proprietors registered in another country 
could also choose to register a branch office w ith the authorities of FYROM.  He stressed that 
registration was required for activities carried out within the territory of FYROM, such as the 
distribution of goods and services to the pub lic.  Traditional cross-border import and export 
transactions between FYROM and other countries wo uld not per se require registration or formal 
establishment of any form of commercial presence in FYROM.   
61. The court registration procedure was identical for domestic and fore ign owned companies, 
and applications could only be rejected if the legal requirements stipulated in the Law on Trade 
Companies had not been satisfied.  An earlier requir ement for companies with more than fifty per cent 
foreign capital to initiate registration with the Re gistry of Foreign Investments prior to the court 
procedure for company registration had been abolished (Official Gazette No. 37/00). 
62. Due to lack of modern equipment at the courts , the registration procedure had been taking 
four weeks, but computerization of the courts was expected to reduce the registration time to two 
weeks.  Once registered for import and export activities, the trading entity would then seek 
registration with the Customs Registry within the Customs Department to obtain a Unique Customs 
Number.  This procedure would be  accomplished within a few days, and involved paying a stamp tax 
of 50 Denar (less than US$1).  The registration fees paid to the court and other administrative bodies 
(statistical office, customs, payment operations offi ce) amounted to approximately US$150 in total. 
63. He added that the Law on Trade Companies had been amended by Parliament in June 2001 to 
simplify the registration procedures for commercial entitie s, both in terms of the number of steps to be 
accomplished and the time required for registration.    WT/ACC/807/27 
 Page 13 
 
 
  64. The representative of FYROM confirmed that  foreign trade was not subject to State 
monopoly and that no restrictions existed on the rights of individuals and enterprises to import and 
export goods into or from FYROM, except as pr ovided for in WTO Agreements.  He confirmed that 
individuals and firms could easily amend their registered scope of business to add the rights to import 
and export, the criteria for registration were ge nerally applicable and published in the Official 
Gazette, and that these requirements were not a pplied in a non-discriminatory manner towards 
imports. 
65. The representative of FYROM confirmed that  from the date of accession FYROM would 
ensure that its laws and regulations relating to the ri ght to trade in goods and all fees, charges or taxes 
levied on such rights would conform fully w ith FYROM's WTO obligations, including Articles 
VIII:1(a), XI:1, and III:2 and 4 of the GATT 1994, Article III of the Genera l Agreement on Trade in 
Services, and Article 63 of the Agreement on Trad e-Related Aspects of Intellectual Property Rights 
and that FYROM would implement such laws and regulations in full conformity with these 
obligations.  The Working Party took note of this commitment. 
1. Import Regulation 
Customs tariff  
66. The representative of FYROM said that FY ROM had applied the Customs Tariffs Act 
inherited from the former Socialis t Federal Republic of Yugoslavia until it had been replaced by the 
national Law on Customs Tariff (Official Gazette  Nos. 38/96, 45/97, 54/97, 61/97, 26/98, 15/01 and 
104/01), in force since 15 August 1996.  The new Customs Tariff was fully compatible with the 1996 
Harmonized System, and largely compatible  with the EU Combined Nomenclature. 
67. The 1996 Law on Customs Tariff had unified a previous system of multiple import charges 
into a single customs tariff paid upon importation of goods.  The simple average import duty had subsequently been reduced from 15.06 per cent in 1996 to 14.59 per cent in 2001.  Tariff rates were 
generally in the range of zero to 35 per cent, with  peaks up to 60 per cent on certain agricultural 
products and foodstuff.  All rates were ad valorem,  but the Customs Tariff Ac t foresaw specific duties 
to be added to the ad valorem rates for agricultura l products.  All non-preferential trading partners 
were subject to MFN tariff treatment.  He added th at, as a result of the market access negotiations on 
goods in the context of accession to the WTO, FYROM was binding all of its tariffs.  The simple 
average of all rates would drop from an estima ted 12.62 per cent to 8.0 per cent with full 
implementation of FYROM's commitments.  With FYROM's acceptance of the Information 
Technology Agreement, the Chemical Harmonization programme, and the Agreement on Trade in 
Civil Aircraft, among other sectoral tariff harmonization agreements, hundreds of tariff lines would 
eventually be bound at zero.  The number of tariff lines bound at the peak rate of 60 per cent would 
drop from 142 tariff lines upon accession to only 6 tariff lines at the end of FYROM's implementation 
period.   
Other duties and charges
 
68. The representative of FYROM said that price premiums ("prelevman") had been introduced 
for agricultural and food products, essentially as seasonal protection, under the Law for Paying the 
Specific Duty on the Importation of Agricultural and Food Products (Official Gazette No. 2/94).  The 
premium constituted the difference between the impor ted price, inclusive of import duty and other 
import charges, and the average price for the same pr oduct in the domestic market.  He added that a 
charge of 0.1 per cent was levied on all imports (and exports) to fina nce export promotion activities.  
69. Some Members stated that the Law for Paying the Specific Duty on the Importation of 
Agricultural and Food Products provided for a variable levy, which was WTO-inconsistent, and the WT/ACC/807/27 
Page 14  
 
  0.1 per cent export promotion fee charged on imports and exports was clearly not related to the cost of 
any service rendered.  FYROM was requested to modi fy its legislation to ensure consistency with 
WTO requirements. 
70. The representative of FYROM replied that a ne w customs tariff had entered into force in 
February 2001, with further changes being made in December 2001.  All "prelevman" applied to 
goods in Chapters 1 to 24 of the Customs Tariff had been converted into ad valorem or specific tariffs 
consistent with WTO requirements.   His Government was requestin g a transition period for the 
abolition of the 0.1 per cent fee fo r export promotion.  Article 25 of  the new Law on Foreign Trade, 
which had been enacted by the Assembly in June 2002, extended the application of Articles 57a, 57b 
and 57g governing the 0.1 per cent fee until 31 December 2005.  He confirmed that the 0.1 per cent 
export promotion fee was applied to both preferential and MFN imports and to exports from FYROM 
to all destinations.   
71. The representative of FYROM confirmed that FYROM did not apply duties and charges on 
imports other than ordinary customs duties, with the exception of the Export Promotion Fee of 
0.1 per cent which will be applied through 31 Decem ber 2005, as recorded in FYROM's Schedule of 
Concessions and Commitments on Goods.  Any other su ch charges applied to imports after accession 
would be in accordance with WTO provisions.  He further confirmed that FYROM would not list any 
other charges in its goods schedule under Article II :1(b) of the GATT 1994, binding such charges at 
0.1 per cent from the date of accession and at "zero" from 1 January 2006.  The Working Party took 
note of this commitment. 
Tariff rate quotas, tariff exemptions
 
72. The representative of FYROM sa id that Article 24a of the Customs Law (Official Gazette 
No. 25/00), implemented on 1 April 2000, had introduced a general provision authorizing the 
Government to open tariff quotas for certain goods not produced in the Republic, or produced in 
insufficient quantity.  Such goods could be imported duty free or subject to lower tariffs than the rates 
published in the Customs Tariff.  Importation under tariff quotas was subject to approval by the Minister of Economy.   
73. Tariff quotas were used to regulate market  access for certain agricultural products and 
foodstuff under bilateral free trade agreements w ith Slovenia, Croatia, the Federal Republic of 
Yugoslavia, Bulgaria, and Turkey.  The quotas applic able in 1999 to imports  from Croatia, Slovenia 
and the Federal Republic of Yugosl avia are listed in document WT/ACC/807/3, Annex II.  The tariff 
rate quotas applied in 2002 to imports from thes e countries as well as Ukraine, EFTA (Switzerland 
and Norway) and the EU are listed in document WT/ACC/807/26, Attachment 1. 
74. The tariff rate quotas for preferential imports fr om Bulgaria and the EU were allocated on a 
first come first served basis.  The Government prepared a decision announcing the available quantities 
and the documentation required.  The decision was pu blished in the Official Gazette.  Applications 
were submitted to the Ministry of Economy which would take a decision immediately upon receipt.  
The Ministry would distribute the quota proportionally to all applicants should the quantities 
requested within one day exceed the quantity available for allocation.  The tariff rate quotas agreed 
with other FTA partners were allocated by a separa te committee.  Quota volu mes were determined on 
an annual basis, and allocated twice a year.   The procedure and documentation required, as well as 
the overall six-month quota amount, were spelled out in a government decision for each country and 
published in the Official Gazette.  Following publication, the Ministry of Economy would run a public 
invitation in the daily newspapers.  Applications were filed with the Ministry of Economy within 
seven days following the publication of the invitation.  Applications were reviewed by a committee 
comprising two representatives from the Ministry of Economy, and one representative each from the 
Ministries of Agriculture, Finance and Foreign Affairs.    WT/ACC/807/27 
 Page 15 
 
 
  75. In response to a comment from a Member, wh ich noted that the determination of FYROM's 
preferential tariff rate quotas appeared to be di scretionary, the representative of FYROM said that 
agreed quantities were stipulated in each FTA and list ed in the annexes or protocols provided therein.  
He added that his Government had undertaken a review  of the tariff quota system pursuant to Article 
24a of the Customs Law and its comp liance with WTO requirements.   
76. The representative of FYROM confirmed that the Assembly had approved the amended 
Article 24a on 4 July 2002.  The amended text stipulat ed that "favourable tariff treatment", i.e. import 
duty reduction or suspension, including within the framework of a tariff quota, would be subject to 
conditions and criteria laid down by the Governme nt upon proposal from the Minister of Economy 
and prior opinion of the Minister of Finance and the Minister of Agriculture, Forestry and Water Economy.  He confirmed that all tariff rate quotas  included in FYROM's Schedule of Concessions and 
Commitments on Goods would be distributed to MFN suppliers and allocated on a "first come, first 
served" basis. 
Fees and charges for services rendered
 
77. Noting that FYROM levied a 1 per cent customs evidential fee on all imports, except on 
goods exempt from customs duty under current regulations, some Members stated that such an 
ad valorem charge could not, by its nature, reflec t the actual cost of customs services and would 
therefore be inconsistent with Article VIII of the GATT 1994.   
78. The representative of FYROM replied that th e 1 per cent fee was intended as payment for 
customs services such as receipt and processing of documentation, examination of goods, mandatory 
presence of customs officers when goods were being placed in customs custody, controls related to 
temporary importation, etc.  The fee was not charge d on exported products.  He confirmed that this 
was the only fee charged for customs services, and that any other fees and charges for services 
rendered for customs or other purpo ses applied in the future, other than customs tariffs and other 
import taxes, would be applied equally to imported and domestically-produced goods.   
79. The representative of FYROM said that the 1 pe r cent ad valorem customs evidential fee had 
been abolished on 1 January 2002, pursuant to Article 8 of the Law on Amending and Revising the 
Law on Customs (Official Gazette No. 109/00).  A new fixed fee of €19 per ten-digit tariff entry on 
each import declaration had been introduced according to the Regulation Governing the Amount of 
the Fee for Customs Services Rendered (Official Gazette No. 102/2001).  The new fee was, in his 
view, equivalent to the cost of the services rendered by Customs for customs clearance. 
80. Some members requested more detailed in formation from FYROM about the services 
rendered in connection with the €19 customs evidence  fee.  FYROM was also asked to confirm that 
the customs evidence fee was applied to all import and exports.  Exemptions from the fee, if any, 
should be recorded in the report of the Working Party.  A Member also noted that trucks crossing the 
border of FYROM at the Blace terminal had been  charged a fee of €100 since 7 February 2002, and 
wondered whether this fee was additional to the customs evidence fee of €19 and, if so, what the 
justification in terms of services render ed could be for such an additional fee. 
81. The representative of FYROM replied that the €1 9 customs evidence fee was applied only to 
imports at present.  However, the scope and applica tion of this fee would be revised in the light of 
comments from members of the Working Party regardi ng the compatibility of this current fee with the 
requirements of Article VIII of the GATT 1994.   FYROM would issue an amended regulation, 
stipulating a fee of €19 per customs declaration and extending the application of the fee to all customs 
procedures without exemption.  The regulation  establishing the amended fee - the Regulation 
Governing the Fee for Customs Services, signed by the Minister of Finance on 20 August 2002 and WT/ACC/807/27 
Page 16  
 
  published in the Official Gazette No. 69/02 - would become effective prior to FYROM's accession to 
the WTO. 
82. Concerning the €100 truck fee, the representative of FYROM noted that the Blace terminal 
was the most frequently used border crossing for commercial shipments to Kosovo, serving also the 
NATO forces stationed there for all logistical pu rposes.  FYROM had recently opened a parallel by-
pass to be used exclusively by the NATO forces to make the crossing more effective.  However, in 
practice trucks carrying commercial shipments ha d also tended to use the NATO by-pass.  His 
authorities had therefore decided that all trucks transiting through FYROM should be escorted to the 
appropriate exit at the Blace border crossing.  The €100 fee covered the expenses of the escort, and 
trucks were not subject to any additi onal fee at the Blace border crossing. 
83. Some Members remained concerned that the €100 truck fee was not in full compliance with 
WTO requirements, and suggested that FYROM should  make a commitment to review this fee with a 
view to its elimination as soon as possible.   
84. The representative of FYROM confirmed that  from the date of accession FYROM would 
impose fees and charges for services  rendered related to importation or  exportation only in conformity 
with the relevant provisions of the WTO Agreemen ts, in particular Articles VIII and X of the GATT 
1994.  The €100 fee applied to trucks at the Blace border crossing would be reviewed with a view to 
its elimination as soon as the international situation would permit its removal.  Information regarding 
the application and level of any such fees, revenues collected and their use would be provided to 
WTO Members upon request.  The Working Party took note of these commitments. 
Application of internal taxes
 
85. The representative of FYROM said that excise taxes were levied on products specifically 
listed in the Law on Excise Taxe s (Official Gazette Nos. 32/01 and 50/01), which had entered into 
force on 1 July 2001.  The products are enumerated in Table 3(a).  Pursuant to Article 64 of this Law, 
excise taxes on automobiles would still be subjec t to the provisions of the former Law on Excise 
Taxes (Official Gazette No. 78 /93) until 31 December 2003. 
86. Excise taxes were assessed and paid on a monthl y basis.  Taxpayers were obliged to submit 
their tax declarations within fifteen days after the end of each calendar month.  Excise taxes on 
tobacco products, semi-products and ethyl-alcohol we re paid by the use of stickers (banderoles).  
Diplomatic missions, consular offices, internatio nal organizations and NATO military forces were 
entitled to drawback of excise taxe s.  Excise taxes paid on unsold goods could be drawn back if the 
goods were returned to the excise warehouse, dest royed or fully denatured under the supervision of 
the tax authorities. 
87. Excise tax rates were identical for imported and domestically produced goods, except for 
tobacco products.  The domestic tobacco industry wa s fragile and based on cultivation of a unique 
tobacco leaf, for which FYROM was struggling to develop an export market.  Asked how FYROM 
intended to bring its excise taxation regime into line with WTO requirements, in particular with 
Article III of the GATT 1994, he proposed that FYROM would equalize excise taxes on cigarettes 
and other tobacco products by 2007 and 2005, respectively, in accordance with the timetable 
presented in Table 3(b).  Legislation gradually equalizing the excise tax rates for imported and 
domestic tobacco products as outlined in Table 3(b) was contained in the Amendments to the Law on 
Excise Taxes, enacted in June 2002 and published in the Official Gazette No. 45/02.  By 
1 January 2007, FYROM's excise taxes on tobacco products would be in conformity with WTO 
Agreements, as outlined in Table 3(b).  WT/ACC/807/27 
 Page 17 
 
 
  88. Some members noted that excise taxes applied by FYROM would also appear to discriminate 
in favor of certain types of wines and sparkling wines,  as wine made of grapes were subject to a lower 
excise rate than wines made from other fruit.  FY ROM was also requested to clarify the nature of the 
beverages termed "semis" and explain why the excise  tax on these beverages was assessed at the same 
level as for distilled spirit beverages.  Any differenc es in excise tax application on brewed beverages 
should, in the view of these Members, be eliminated no later than upon accession.   
89. The representative of FYROM replied that the classification and definitions of alcoholic 
beverages in the Law on Excise Taxes were base d on EU directives relating to these products 
(EWG.RL.92/83).  Sparkling wines and wines were zero rated, while other sparkling and non-
sparkling fermented drinks (such as cider, perry an d mead) were taxed at 30 Denar per litre.  Semi-
products included all products falling within HS 2204, 2205 and 2206 with an alcohol content ranging 
between 1.2-22 per cent vol. not classified as "s parkling wine" or "wine".  The excise tax on semi 
products amounted to 300 Denar per litre of pure alc ohol.  He stressed that the Law on Excise Taxes, 
applied since 1 July 2001, provided for identical tax rates for the same imported and domestically-
produced alcoholic beverages and therefore, in his view, did not discriminate on the basis of origin. 
90. Some members reiterated that FYROM applied different levels of excise tax on similar 
alcoholic beverages, i.e. on sparkling and non-sparkli ng fermented beverages, and that this differential 
was intended to exempt certain beverages produced do mestically, e.g. grape wine , from excise taxes.  
Such treatment was, in their view, not consis tent with Article III of the GATT 1994.   
91. The representative of FYROM confirmed that the excise tax regime would be amended prior 
to accession to equalize the tax rate s on wines and like beverages.  In a session held on 27 August 
2002, his Government had accepted amendments to the Law on Excise Taxes (Article 36, paragraphs 
4 and 5) equalizing the excise tax on other sparkling and non-sparkling drinks at a rate of 0 Denar per 
litre (Excerpt No. 23-4505/1 forming an integral pa rt of the Draft Amendments to the Law on Excise 
(wine) of 27 August 2002).  The amendments would be presented to Parliament as soon as Parliament 
would reconvene after the general elections in September 2002, and FYROM would not accept the 
WTO Agreement until after this legislation had been enacted and implemented.   
92. The representative of FYROM said that value added tax was imposed in accordance with the 
Law on Value Added Tax (Official Gazette Nos. 44/99, 59/99, 86/99, 11/00 and 8/01), which had replaced a previous sales tax on 1 April 2000.  The general rate of VAT of 19 per cent was applied to 
all goods and services, except those subjected to a reduced tax rate of 5 per cent.  The Decision on 
Determining Products and Services Subject to the Reduced VAT Rate (Official Gazette Nos. 16/01 
and 21/01) established the goods and services subjec t to the reduced rate, and the items are listed in 
Table 4(a) (goods) and 4(b) (services). 
93. VAT liability occurred at the moment of supply of  a good or complete delivery of a service.  
In case of advance payment for goods or servi ces, VAT liability for the amount received occurred 
upon receipt of the payment.  Taxpayers submitte d VAT tax returns within 15 days after the 
expiration of the assessment period (either the end of each quarter or end of each calendar month).  
The tax was calculated on the basis of total tur nover during the respective accounting period, less all 
input taxes entitled to credit deduction.  Tax cred it was admitted for VAT on supplies provided by 
other taxpayers, VAT on advance payments when such payments were still outstanding, and VAT 
paid for imports.  The customs authorities collec ted VAT on imported goods together with customs 
duties.  The right to claim deduction for paid VAT could be exercised only for inputs used by the 
taxpayer in his business activity, on the basis of invoices or customs declarations stating the tax 
separately.   
94. Value added tax was applied equally to impo rted and domestically produced items.  He 
confirmed that exemptions from VAT applied to bo th domestic and imported goods and services.  WT/ACC/807/27 
Page 18  
 
  VAT was assessed on the total price, inclusive of excise tax where applicable.  The assessment of 
VAT did not exempt products from excise tax.  Exporters were entitled to drawback of VAT on 
products sold abroad. 
95. Appeal procedures for value added and excise tax decisions were identical and governed by 
the Law on Personal Income Tax.  An appeal was fi led with the Ministry of Finance through the tax 
authorities within fifteen days from the date of delive ry of the initial decision.  In the event of denial, 
the dissatisfied party had the right to initiate an ad ministrative dispute by filing a complaint with the 
Supreme Court. 
96. The representative of FYROM confirmed that excise tax and VAT rates in FYROM were 
identical for all imported goods regardless of or igin, and that FYROM applied its excise taxes and 
VAT in full conformity with the MFN principl e provided in Article I:1 of the GATT 1994. 
97. The representative of FYROM stated that, from the date of accession, FYROM would, with 
one exception, apply its domestic taxes on products, including those listed in paragraphs 85 to 96 and 
Tables 3(a), 4(a) and 4(b) in strict complian ce with Article III of the GATT 1994, in a non-
discriminatory manner to imports regardless of country of origin and to domestically-produced goods.  FYROM's excise taxes applied to imported and do mestic tobacco products would be equalized or 
otherwise brought into conformity with Article I II of the GATT in accordance with the timetable 
contained in Table 3(b) and the Amendments to the Law on Excise Taxes of June 2002.  The Working 
Party took note of these commitments.   
Quantitative import restrictions, including  prohibitions, quotas and licensing systems
 
98. The representative of FYROM said that all quantitative import restrictions had been 
eliminated with the abolition of the "quantitative co ntingent – KK regime" on 31 December 1996.  At 
present, FYROM maintained non-automatic import  licenses to protect domestic industries and 
agricultural production under the provisions of the Law on Foreign Trade (Official Gazette Nos. 
31/93, 41/93, 78/93, 15/97, 13/98, 13/99, 50/99, 82/99 and 4/01);  to control trade in arms, 
ammunition and military equipment, as well as gold  and silver in accordan ce with Articles XX and 
XXI of the GATT 1994;  and to allocate tariff ra te quotas granted bilaterally under free trade 
agreements.  Information on import licensing procedures was provided in document 
WT/ACC/807/5/Add.1, Annex 3.  Lists of products subject to quantitative import restrictions or 
licensing were also made available in documents WT/ACC/807/2, WT/ACC/807/5/Add.4 and 
WT/ACC/807/12, Attachments 3 and 4, and subseque ntly updated in documents WT/ACC/807/18 and 
WT/ACC/807/23. 
99. The Ministry of Economy and the Ministry of Agriculture, Forestry and Water Economy 
administered the non-automatic licensing regime  for the protection of domestic industries and 
agricultural production.  The products subject to this regime are enumerated in Table 5(a).  In 
considering applications for import licences, Ministry officials would pay attention to the existing supply situation in the domestic market, the volume of domestic production, and the price.  A licence 
was valid for six months for the stated quantity, and issued against a fee of 600 Denar (about US$9).  
Complete licence applications would be processed w ithin two days.  The decision to grant a licence 
was taken by the Minister of Economy, and could not be appealed.  In response to a specific question, 
he confirmed that the criteria applied by the Mini ster of Economy in issuing non-automatic licences 
for oil derivatives were not published.   
100. The representative of FYROM said that the purp ose of this licensing regime was to assist 
major industrial and agricultural enterprises as they were being privatized, restructured and adjusted 
to market economy principles, and the regime was under consideration in the light of current and 
future international commitments.   He added that licensing requi rements had been lifted for many  WT/ACC/807/27 
 Page 19 
 
 
  products at the end of 2001, and that import licensing would be eliminated for other products on 30 
June 2002 or 31 December 2003 as reflected in the timetable included in Table 5(a).  FYROM had 
abolished all quantitative restrictions on imports from the European Union as of 1 June 2001, and his 
Government intended to extend the same treatment to all WTO Members on an MFN basis prior to 
accession to the WTO. 
101. Non-automatic import licences for nuclear ma terials, arms and ammunition, explosives, 
banknotes, and precious metals were issued by th e Ministry of Economy upon prior approval by the 
Ministry of Internal Affairs, the Ministry of De fense or the National Bank.  The products concerned 
are listed in Table 6.  He considered these restri ctions justifiable under Articles XX and XXI of the 
GATT.  The applicant would seek the opinion of the respective agency, and provided their 
requirements were satisfied, the Ministry of Economy would issue the import licence within one day.  
There was no appeals process for these licensing decisions. 
102. Licences for the allocation of tariff rate quotas under certain preferential trade agreements 
were administered by a committee comprising representatives from the Ministry of Economy, the 
Ministry of Agriculture, the Ministry of Finance an d the Ministry of Foreign Affairs.  Generally, the 
agreements stipulated annual quotas, while import licences normally were valid for six months.  The 
quantities, conditions and documentation required for an application we re fixed by special 
government decisions (one for each trading partner), published in the Official Gazette and in the daily 
newspapers.  Applications were f iled with one of the Ministries concerned within two weeks from the 
date of publication.  The committee would consider all applications simultaneously, and reach a 
decision within five to ten days. 
103. FYROM also applied licensing in the administra tion of its TBT and SPS regime.  The Bureau 
for Standardization and Metrolog y issued licences for some four hundred electric appliances 
(Table 5(b)) for the safety of consumers.  Licens es of indefinite validity and for unlimited quantities 
were issued automatically upon submission of sample copies of manufacturers' certificates, 
guarantees, and instruction manuals .  Licence fees ranged from US$50 to US$195 depending on the 
product unit price (Official Gazette No. 38/90) and were, in his view, consistent with Article VIII of the GATT 1994.  The Ministry of Agriculture, Forestry and Water Economy issued licences for 
pesticides and fertilizer (Table 5( c)), seeds and seed materials (Tab le 5(d)), forest trees and seeds 
(Table 5(e)), and live animals and products of animal origin (Table 5(f)).  The Ministry of 
Environment issued licences for asbestos and products containing asbestos, secondhand television, 
radio and video sets and monitors, used refrigera tors and freezers, used and repaired tyres and 
chemical substances regulated by international ag reements such as the Vienna Convention and the 
Montreal Protocol (Table 5(g)).  The Ministry of  Health administered lic ences for pha rmaceutical 
chemicals, narcotic substances, vitamins and me dicines, and radioactive isotopes and products 
(Table 5(h)). 
104. The representative of FYROM said that licensi ng procedures were cond ucted in conformity 
with the general provisions set forth in the Law on  Administrative Procedure (Official Gazette of the 
Socialist Federal Republic of Yugoslavia No. 47/86).  Licence fees amounted to 600 Denars (about 
US$9) and covered only the costs of the services re ndered.  Information about licenses was published 
in the Official Gazette and in the daily newspapers.  Furthermore, information about licensing 
requirements and procedures were available at the respective agencies.  The period of time allowed 
for submission of licence applications was two weeks. 
105. Some Members stated that the import licensing system currently in place was only partially 
compatible with the relevant GATT rules.  FYROM was requested to provide an action plan with a 
detailed timetable for the elimination of presen t inconsistencies together with appropriate WTO 
justifications for any remaining licensing requirements. WT/ACC/807/27 
Page 20  
 
  106. The representative of FYROM rep lied that the import licensing system would be thoroughly 
appraised in the light of overall economic commitm ents and developments in  FYROM.  He stressed 
that certification, required for importation of some four hundred products (mainly electrical 
appliances) was granted automatically upon su bmission of standard documentation such as 
manufacturers' manuals, guarantees and information co ncerning repairs.  Sanitary and phytosanitary 
requirements were based entirely on standards and procedures developed by international 
organizations.  Domestic products were subject to the same sanitary, phytosanitary and safety 
requirements as imported goods. 
107. The representative of FYROM confirmed that, from the date of accession or as otherwise 
provided for in the timetable outlined in Table 5(a), no later than 31 December 2003, FYROM would 
eliminate and would not introduce, re-introduce or a pply quantitative restrictions on imports, or other 
non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, 
licensing requirements, and other restrictions having equivalent effect, that cannot be justified under 
the provisions of the WTO Agreement.  He furt her confirmed that the legal authority of the 
Government of FYROM to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict th e quantity of trade will be applied from the date of 
accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XIX, 
XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Application 
of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical 
Barriers to Trade.  The Working Party took note of these commitments. 
Customs valuation
 
108. The representative of FYROM said that the dete rmination of customs va lue was carried out in 
accordance with Articles 28 to 39 of the Law on Cust oms (Official Gazette Nos. 21/98, 26/98, 63/98 
and 25/00), which had entered into force on 1 April 2000, and the Regulation on Customs Valuation 
(Official Gazette No. 17/00).  FYROM's legislation stipulated the transaction value as the principal 
method of customs valuation, and incorporated the hierarchy of alternative methods of valuation laid 
down in the Agreement on Implementation of Artic le VII of the General Agreement on Tariffs and 
Trade 1994 (the Customs Valuation Agreement).  Article 31, paragraph 2 of the Law on Customs 
explicitly prohibited the use of minimum import va lues.  Detailed information on implementation and 
administration of the Customs Valuation Agreement was provided in document WT/ACC/807/5, 
Add.1, Annex 4, and subsequently updated in  document WT/ACC/807/26, Attachment 2.   
109. In response to specific questions, the representative of FYROM added that the Regulation on 
Customs Valuation incorporated provisions concerning  the treatment of relate d parties (Article 13), 
the prohibition on the use of a va luation system providing for the acceptance of the higher of two 
alternative values (Article 14, para graph 5), and maintaining the confiden tiality of data supplied in the 
process of customs valuation (Article 38).  The first portion of Article 6.2 of the Customs Valuation 
Agreement, which states that "no party may require or compel another person not resident in its own territory to produce for examination, or to allow access to any account or other record for the purposes of determining a computed value", had not yet been incorporated in FYROM's customs valuation 
legislation, but the issue would be addressed in an amendment to the Regulation on Customs 
Valuation.   
110. The representative of FYROM said that as the Law on Customs already largely ensured 
implementation of the WTO Customs Valuation Agreement, FYROM intended to adhere to the 
Customs Valuation Agreement from the date of accession to the WTO without recourse to any 
transitional period.  FYROM was amending its Cu stoms Law to ensure full compliance with the 
Agreement on the Implementation of Article VII of  the GATT 1994.  Amendments to the Customs 
Law and a revised Regulation on Implementation of  the Provisions of the Customs Code Concerning 
Valuation of Goods for Customs Purposes, once pub lished in the Official Gazette, would supersede  WT/ACC/807/27 
 Page 21 
 
 
  the provisions for customs valuation established in the Regulation on the Rules and Procedures for 
Customs Valuation (Official Gazette No. 17/2000).  In  particular, both the Interpretative Notes of the 
Agreement and the Decision of 24 September 1984 on the Valuation of Carrier Media Bearing 
Software for Data Processing Equipment, were fully  incorporated in the Amendments to the Customs 
Law.  The content of Decision 6.1 of the Customs Valuation Committee had been incorporated fully 
into Article 28 of the Regulation on Implementation of the Provisions of the Customs Code 
Concerning Valuation of Goods for Customs Purposes (Official Gazette No. 60/02), thus ensuring that 
customs authorities would provide importers with a dvance notice that rejection of the importer’s 
declared value was contemplated, and, if requested, a written explanation of the grounds for doubting 
the accuracy of the information supporting the importer’s declared value.  A reasonable opportunity for response would also be given prior to making a final determination regarding the appraisement of the merchandise.  The right of importers and other in terested parties to appeal customs rulings to the 
judicial authorities, and without penalty, was regulate d by Article 15 of the Constitution, Articles 223 
and 224 of the Law on General Administrative Pro cedure and Article 15 of the Customs Law.  In 
addition, FYROM had implemented le gal provisions to bring Articles 30, 31, 33 and 35 of the Law on 
Customs into compliance with the "related party" provisions of the Agreement.  The process of 
amending FYROM's customs valuation legislation had been completed on 4 July 2002 with the 
passage of amendments to the Customs Law by Parliament (Official Gazette No. 55/02). 
111. The representative of FYROM confirmed that, from the date of accession, FYROM would 
apply fully the WTO provisions concerning customs valuation, including the Agreement on the 
Implementation of Article VII of the GATT 199 4 and Annex I (Interpretative Note) and the 
provisions for the Valuation of Carrier Media B earing Software for Data Processing Equipment 
(Decision 4.1), providing that valuation of the soft ware was based on the value of the media.  He 
stated that FYROM would not use any form of re ference price or fixed valuation schedule for the 
valuation of imports or to apply duties and taxes, and that all methods of valuation used were in strict 
conformity with those provided for in the WTO Ag reement on the Implementation of Article VII of 
the GATT 1994.  The Working Party took note of these commitments. 
Rules of origin
 
112. The representative of FYROM said that countr y of origin of goods was determined in 
accordance with the Law on Customs, Articles 25, 26, 27 and 27a (Official Gazette Nos. 21/98, 26/98, 
63/98 and 25/00), the Decision on the Manner of Determining Origin (Official Gazette No. 26/00), 
and the Protocols on the Rules of Origin pertaining to the free trade agreements signed by FYROM.  
Proof of origin was only required for goods import ed under preferential schemes, and consisted of a 
Certificate of Movement EUR 1 issued by the customs authorities in the exporting country upon 
written request of the exporter, or  an invoice declaration.   
113. A Member noted that the most recent amendm ents to Customs Law appeared to have 
removed preferential rules of origin from the provisi ons of that Law, allowing for preferential origin 
to determined by the rules of origin in each sp ecific preferential trade agreement.  This Member 
requested information on how FYROM intended to in corporate the provisions of the WTO Agreement 
on Rules of Origin in its legal regime, specifical ly the provisions of Article 2(h) and Annex II, 
paragraph 3(d) of the Agreement, reminding FYROM that these provisions were applicable to both 
preferential and non-preferential trade. 
114. The representative of FYROM replied that FYROM had incorporated the provisions of 
Article 2 (h) and Annex II, paragraph 3 (d) of the WTO Agreement on Rules of Origin in its 
legislation.  Parliament had approved the necessary amendments to the Customs Law on 4 July 2002.  
Prior to that importers had been able to request in formation on the rules of origin under the general 
provision of Article 16 of the Law on Customs. WT/ACC/807/27 
Page 22  
 
  115. The representative of FYROM confirmed that from the date of accession FYROM's 
preferential and non-preferential rules of origin would comply fully with the WTO Agreement on 
Rules of Origin, and that the requirements of Ar ticle 2(h) and Annex II, paragraph 3(d) of the 
Agreement, which require provision upon request of an assessment of the origin of the import and 
outline the terms under which it will be provided, wo uld be established in FYROM's legal framework 
prior to accession.  The Working Pa rty took note of this commitment. 
Other customs formalities
 
116. Asked to explain the requirements for impor tation of second-hand cars into FYROM, the 
representative of FYROM said that the Law on Fo reign Trade had been amended (Official Gazette 
No. 82/99) to allow importation of second-hand car s fitted with catalyzer e ngine and not older than 
six years from the date of production.  Customs clearance of second-hand motor vehicles could only 
be effected at the customs offices in Skopje, Bitola and Gevgelija.   
117. The representative of FYROM confirmed that  FYROM did not require certification or 
authentication of commercial documents by its consulates or Chambers of Commerce abroad.  No 
consular fees had accordingly been established fo r services relating to importation or exportation. 
Preshipment inspection  
118. The representative of FYROM said that FYROM had no legislation relevant to pre-shipment 
inspection.  FYROM was not using pre-shipment inspection services, and had no plans to use any 
private PSI company to provide customs or other se rvices covered by the Agreement on Preshipment 
Inspection. 
Anti-dumping, countervailing duties, safeguard regimes  
119. The representative of FYROM said that provisions concerning the imposition of anti-dumping 
measures existed in Article 34 of the Law on Trad e (Official Gazette No. 23/95) and in the Law on 
Foreign Trade (Official Gazette No. 31/93), Article 54, paragraphs 1-5.  However, no anti-dumping 
procedures had been initiated so far.  His Governme nt had the authority to levy countervailing duties 
according to a general provision in Article 54, paragraph 6 of the Law on Foreign Trade, but had 
issued no regulations for the procedure to be followe d in the application of such measures.  Safeguard 
measures were dealt with in Articles 52 and 53 of  the Law on Foreign Trade, and Constitutional Court 
Decisions (Official Gazette Nos. 40/96 and 44/96).  However, safeguard measures had not been 
introduced so far, and no regulation had been issued stipulating the procedure and conditions under 
which safeguard measures would be  introduced and applied.  His Government had initiated a review 
of the entire Foreign Trade Law, and would in this  connection consider the feasibility of and need for 
more detailed legislation on antidumping,  countervailing and safeguard measures. 
120. Some Members stated that the legal provisions in place in FYROM to apply antidumping, 
countervailing and safeguard measures did not appear to meet the standards required in the relevant 
WTO Agreements.  These Members sought a commitment from FYROM not to apply any 
antidumping, countervailing or safeguard me asure to imports from WTO Members until FYROM 
would have notified and implemented appropriate laws  in conformity with the provisions of the WTO 
Agreements on the Implementation of Article VI of the GATT 1994, on Subsidies and Countervailing 
Measures, and on Safeguards. 
121. The presentative of FYROM replied that FYRO M had always intended to comply with the 
respective WTO requirements in relation to antidum ping, countervailing or safeguard measures, and 
current legislation expressly required such compliance.  FYROM was currently drafting new legislation which, in his view, would be fully cons istent with the Agreement on the Implementation of  WT/ACC/807/27 
 Page 23 
 
 
  Article VI of the GATT 1994, the Agreement on Sa feguards and the Agreement on Subsidies and 
Countervailing Measures.  This legislation had been enacted on 20 June 2002.  Some members of the 
Working Party indicated that, based on their review of the legislation, further work would be 
necessary for it to be meeting the requirements of the WTO Agreements.  They encouraged FYROM's 
efforts to develop WTO-consistent  laws in the areas of safeguard s, antidumping and countervailing 
duties, and offered their assistance in this regard. 
122. The representative of FYROM said that any legislation in place at the time of accession or 
implemented in the future providing for the applic ation of measures taken for safeguard, anti-dumping 
or countervailing duty purposes would be brought into conformity with the provisions of the WTO 
Agreements on Safeguards, on Anti-dumping and on Subsidies and Countervailing Measures.  In the 
absence of such conforming legislative authority in place at the time of accession, FYROM would not 
apply measures for safeguard, anti-dumping or co untervailing duty purposes until legislation in 
conformity with the provisions of these WTO Ag reements had been implemented.  The Working 
Party took note of this commitment. 
2. Export regulation 
Customs tariffs, fees and charges for services re ndered, application of internal taxes to exports  
123. The representative of FYROM said that any economic operator wishing to engage in foreign 
trade would have to register simultaneously for e xportation and importation.  Whether the operator 
would engage in importation or exportation wa s entirely his/her own decision.  The conditions 
governing individuals and enterprises engaged in e xportation and importation of goods and services 
were the same as for importation according to the Law on Foreign Trade. 
124. He added that FYROM did not apply any export duties.  A charge of 0.1 per cent was levied 
on all exports to finance export promotion activiti es.  FYROM would maintain this charge until the 
end of 2005, as noted in paragraph 71.  As for fees and charges for services rendered, the 1 per cent ad 
valorem customs evidential fee had not applied to exports, but the amended Є19 customs evidential 
fee per customs declaration would be extended  to export transactions prior to accession. 
Export restrictions  
125. The representative of FYROM said that exporta tion of goods was in principle free from 
restrictions.  All export quotas had been eliminated  at the end of 1996 according to the Decision for 
Amending the Decision for Classification of Go ods for Imports and Exports (Official Gazette 
No. 64/96), which had abolished the "quantitative  contingent - KK regime" for exports.  FYROM 
continued to require "L" licences for exportation of commercial explosives, ammunition, arms, narcotic drugs, artistic works an d certain precious metals in conformity with international 
conventions. 
126. In addition, exports of some products were for strategic reasons subject to approval, issued 
under Article 12 of the Law on Foreign Trade and the Decision on Classification of Goods for Imports 
and Exports.  The products subject to licensing or approval are enumerated in Tables 7(a) and (b).  
According to the representative of FYROM, the purpose of these permits was to avoid temporary food 
shortages, ensure inputs needed in the domestic processing industry, or for reasons of environmental 
protection.  These restrictions were, in his vi ew, permitted according to Article XX of the GATT 
1994.  Article 46 of the Law on Forests (Official Gazette No. 47/97) prohibited the logging of rare 
and environmentally endangered types of trees.  The Minister of Agriculture could, exceptionally, 
permit the cutting of such trees for environmental or  silvicultural reasons.  Export licences for some 
agricultural products had been removed at the end of 2001, and export licences for crude oil and oil derivatives would be eliminated by the end of 2003 according to the timetable provided in Table 7(a). WT/ACC/807/27 
Page 24  
 
  127. A Member requested FYROM to provide a tabl e listing the products subject to export 
approval for strategic reasons and, in adjacent colu mns, detailing (i) the specific objective of export 
control in relation to the product concerned;  (ii) the WTO justification;  and (iii) references to the 
relevant legal instruments.  In reply, the represen tative of FYROM referred to the products listed in 
Table 7(c), which were restrictions maintained in accordance with Article 10, paragraph 2 of the Law 
on Foreign Trade (Official Gazette Nos. 31/93, 41/93, 78/93, 44/96-40/96, 59/96, 15/97, 13/98, 13/99, 
50/99 and 82/99), and which he considered could be justified under Article  XXI of the GATT 1994. 
Export subsidies
 
128. The representative of FYROM said that, apart from import duty drawback, FYROM applied 
no other direct export promotion measures at present.  However, his Government incurred expenses 
relating to the promotion of the coun try and its products in general, e.g. through the participation in 
international trade fairs and exhi bitions, publication of promoti onal materials, attendance at 
international conferences, etc.  Measures and incentives relating to the establishment of free economic 
zones are discussed in the section "Free zones, special economic areas". 
129. Drawback of import duties was regulated by Articles 97 to 107 of the Customs Law (Official 
Gazette Nos. 21/98, 26/98, 63/98, 86/00, 25/00, 109/00 and 31/01), Articles 43 to 81 of the Regulation 
on the Determination of Closer Criteria and the Ma nner of Conducting the Procedure with Economic 
Effect, and Instruction No. 3 of the Customs Administration on the Customs Procedure on Imports 
Aimed for Exports with the Duty Drawback Sche me (published in the Customs Administration 
Manual of March 2000).  A request for drawback was submitted by the person carrying out the 
production activity or making arrangements for it.  Drawback could be requested upon submission of 
evidence that the imported products had been used  in the production of final products, provided the 
imported product could be recognized in the final product.  
130. The import duty drawback system was centralized and administered by regional Customs 
houses, each with a specialized unit dealing exclusively with drawbacks.  The duty drawback system 
was applied strictly, and the specialized units ensured that the claimed import duty on inputs would not exceed the value refundable upon exportation of the finished product.  Drawback was directly connected with the import declaration, and the exporter was required to present all export and import 
declarations and documentation concerning the value of inputs.  The specialized drawback unit would 
then inspect the producer’s premises, verify th e production and value of the imported inputs in the 
finished products, and issue an administrative deci sion.  Drawback could only be claimed once per 
import declaration.  He added that FYROM le gislation established objective criteria for the 
application of the duty drawback scheme, as we ll as mechanisms for additional verification, and 
therefore operated in a manner fully consistent  with the provisions of Annex II of the WTO 
Agreement on Subsidies and Countervailing Measures. 
131. Raw materials and semi-manufactures used in the production of final products intended for 
export could be imported on a temporary basis.  Temporary importation for the purpose of refining, finishing, processing or repair could be allowed for a period ranging from 6 to 12 months depending on the production process. 
132. The representative of FYROM said that FYROM would not maintain, and from the date of 
accession would not introduce, subsidies which met th e definition of a prohibited subsidy within the 
meaning of Article 3 of the Agreement on Subs idies and Countervailin g Measures and would 
therefore not seek a transitional period for the elim ination of such measures.  The Working Party took 
note of this commitment.  WT/ACC/807/27 
 Page 25 
 
 
  3. Internal policies affecting foreign trade in goods 
Industrial policy, including subsidies  
133. The representative of FYROM said that FYRO M was relying on the experience of other 
countries in designing an industrial policy based on FYROM's current level of development and the 
existing economic structure.  Some industrial sector s, such as the textiles, metal processing and non-
ferrous metallurgic industries were already produc ing efficiently, and existing facilities would be 
further expanded in combination with restructuring and privatisation. 
134. At the same time, FYROM intended to deve lop further its agricultural and livestock 
production, as well as industrial sectors based on ra w materials.  Existing policies also aimed at the 
development of small and medium sized enterprise s in all economic sectors and activities, including 
in services, handicrafts, tourism and trade. 
135. The representative of FYROM confirmed that FYROM did not maintain subsidies, including 
export subsidies, which met the definition of a pr ohibited subsidy within the meaning of Article 3 of 
the Agreement on Subsidies and Countervailing Measures, and that it would not introduce such 
prohibited subsidies in the future.  The representative of FYROM confirmed that any subsidy 
programs would be administered in line with the Agreement on Subsidies and Countervailing 
Measures and that all necessary information on prog rams to be notified, if such exist, would be 
provided to the Committee on Subsidies and Count ervailing Measures in accordance with Article 25 
of the Agreement upon entry into force of FYROM’s Protocol of Accession.  The Working Party took 
note of this commitment. 
Technical barriers to trade, sani tary and phytosanitary measures  
(a) Standards and certification  
136. The representative of FYROM provided information on technical barriers to trade in 
document WT/ACC/807/5/Add.1, Annex 5 and information on the Implementation of the WTO 
Agreement on Technical Barriers to Trade (TBT) in document WT/ACC/807/11.  He added that 
socially-owned enterprises – all of FYROM's manufacturing industry, and most of the agricultural 
sector – had followed norms referred to in Yugoslav  legislation as "sectoral" and "internal" standards 
prior to independence in 1991.  These were industry-generated standards, mostly dealing with production and service methods.  When FYROM had enacted its own Law on Standardization in 
1995, a provision had been included in Article 93  concerning the continuing use of former Yugoslav 
standards until their replacement by appropriate nationa l standards as a matter of precaution.  It was in 
this context that some 12,000 standards had been inhe rited from the former Socialist Federal Republic 
of Yugoslavia, although most of these standards were  no longer relevant or applicable due to their 
limited scope and specialized nature. 
137. FYROM's standardization system consisted of the Law on Standardization, the Law on 
Measure Units and Measures, and the Law on Control of Goods Made Out of Precious Metals (all 
published in Official Gazette No. 23/95).  The La w on Standardization provided a framework for the 
introduction of standards in FYROM, but did not directly establish any technical regulations or 
voluntary standards.  The Law (Article 8, etc.) established a largely voluntary system of standards 
with emphasis on internationally developed criteria (Ar ticle 13) and on science and technology 
(Article 14).  FYROM was a member of most inte rnational and regional standards organizations.  The 
Bureau for Standardization and Metrology had been  a member of the Intern ational Organization of 
Legal Metrology (OIML) since 1994, and a member of the International Standardization Organization 
(ISO) since 1 January 1995. WT/ACC/807/27 
Page 26  
 
  138. Much attention was paid to the establishment and application of competent and reliable 
conformity assessment procedures to prevent decepti ve and fraudulent practices.  No new regulations 
had been introduced so far, but the procedures inherited from the Socia list Federal Republic of 
Yugoslavia continued to be applied to the extent  practicable.  FYROM recognized the conformity 
assessment results of other WTO Members.  The testing of products and production methods, and 
industry production standards, were still practically non-existent in FYROM.  He confirmed that 
FYROM's conformity assessment procedures conforme d with the requirements of Article 5.2.3 of the 
Agreement on Technical Barriers to Trade in the sens e that information requirements were limited to 
what is necessary to assess conformity and determin e fees, and the confidentiality of information was 
respected in the manner required in Article 5.2.4. of the Agreement. 
139. The government agency responsible for the development and implementation of standards 
and technical regulations - the Bureau for Standardization and Metrology within the Ministry of 
Economy – issued a publication (the Herald) to the public free of charge.  The Bureau for 
Standardization and Metrology would serve as FYROM's enquiry point and be responsible for the 
preparation and submission of notifications in ac cordance with the procedures prescribed in the 
Agreement on Technical Ba rriers to Trade.   
140. Upon an initiative of interested persons, the Bureau would establish a technical committee to 
develop specific technical regulat ions and/or standards.  The committee would comprise experts 
representing the industry, business and the public.  Based on information from its members and the 
Chamber of Commerce, the committee would draw up a list of all companies potentially interested in 
or affected by the regulations and/or standards, and distribute the working documents to them.  The committee would prepare the final version of the re gulations and/or standards following receipt and 
due consideration of comments from those interested.  Once adopted by the Minister of Economy, the 
regulations or standards would be published in the Official Gazette. 
141. FYROM relied almost entirely on the internati onal standards used by foreign manufacturers 
and producers exporting their products to FYROM.  In the few instances where FYROM had introduced technical regulations  (salt and passenger motor vehicles), these had been based on 
international specifications developed or approved by international organizations, and to the extent 
that domestic manufacturers applied standards, th ese would be international standards.  Technical 
regulations for salt consisted of proper content labeling requirements and were administered by the 
Ministry of Health in conjunction with its ow n product safety requirements.  Automobiles were 
required to comply with ECE safety regulations , documented by product type certificates of 
compliance at the time of vehicle registration.  FY ROM recognized certificates  issued in any country 
in line with the procedures prescribed by ECE.  Au tomobiles without such certificates required special 
application and possibly testing.  Requests were pr ocessed without delay against a fee equivalent to 
DM 250 for document processing and DM 2,500 for inspection and testing of the automobile.  The 
Bureau issued (import) licences for some 400 differen t electrical appliances (Table 5(b)).  A licence 
issued for a particular product would be valid for an unlimited number of shipments for an unlimited 
period of time. 
142. The Bureau of Standardization and Metrology ha d drafted four new laws to replace current 
legislation in the areas of standardization, accr editation, technical requirements for products and 
conformity assessments, and on metrology, in consu ltation with experts of international and regional 
standards organizations.  On 4 July 2002, Parliament had passed the Law on Standardization and the Law on Accreditation (Official Gazette No. 54/02) , as well as the Law on Metrology and the Law on 
Prescribing Technical Requirements for Products and Conformity Assessment (Official Gazette 
No. 55/02). 
143. The representative of FYROM confirmed that the ne w legislation, circulated in draft and final 
text to the Working Party in documents WT /ACC/807/22 and WT/ACC/807/24/Add.3, updated  WT/ACC/807/27 
 Page 27 
 
 
  FYROM's standardization regime and promoted fu ller harmonization with WTO requirements.  In 
particular, the Law on Standardization and the Law on Prescribing Technical Requirements for 
Products and Conformity Assessment provided for, inter alia , conformity assessment procedures that 
reflected options for achieving confidence in th e technical competence of bodies located in the 
territory of other WTO Members to perform conf ormity assessment and for having their results 
accepted in ways other than through agreements with conformity assessment bodies in other 
countries.  The new laws also established the ac ceptance and non-discriminatory consideration of 
applications for accreditation from conformity asse ssment bodies located in other WTO Members and 
the acceptance of conformity assessment results from qualifying bodies, as provided for in Article 6 
of the Agreement on Technical Barriers to Trade. 
144. The representative of FYROM said that FYRO M intended to adhere to the Agreement on 
Technical Barriers to Trade from th e date of accession without recourse  to a transitional period.  He 
added that the mandatory quality requirements in th e Law on Quality Control of Agriculture and Food 
Products in the Foreign Trade Circulation (Officia l Gazette Nos. 5/98 and 13/99) for the products 
listed in the Decision No. 23-2619/1 on Determin ing Agricultural and Food Products and Their 
Processings That Are Subject to Quality Control in  the Foreign Trade (Offic ial Gazette No. 53/98), 
had been eliminated in accordance with Article 62  of the Law on Safety of Foodstuffs and Products 
and Materials Coming into Contact with Foodstuffs (Official Gazette No. 54/02) of 4 July 2002.  He 
also stated that Article 27 of the new Law on Standardization declares all previously mandatory 
standards to be voluntary.  Henceforth, as provided for by WTO rules, all of FYROM's standards will 
be considered to be voluntary unless reviewed and co nfirmed as technical regulations as provided for 
in the new legislation enacted in July 2002.  FYROM would seek technical assistance to ensure the smooth implementation of its new TBT legislation. 
145. The representative of FYROM stated that, upon accession to the WTO, FYROM would 
comply with all the provisions of the Agreement on  Technical Barriers to Tr ade without recourse to 
any transitional arrangements.  The Working Party took note of this commitment. 
(b) Sanitary and phytosanitary measures
 
146. The representative of FYROM said that the Law on Veterinary Health (Official Gazette 
No. 28/98), the Law on Plant Protection (Official G azette Nos. 25/98 and 6/00), the Law on Seeds and 
Seedling Materials, Recognition, Approval and Protection of Species (Official Gazette No. 41/00), the 
Law on Health Safety of Food Products and Articles for Common Use (Official Gazette Nos. 53/91 
and 15/95) and the Law on Health Control of Foodstuffs and Products for Common Use (Official 
Gazette Nos. 29/73, 37/86 and 15/95), together with  pertinent regulations, constituted the basic legal 
framework for FYROM's sanitary and phytosanitary measures.  A new Law on Food Safety was in 
preparation.  Additional regulations on agricultu ral and food product qu ality, and regulations 
pertaining to health safety of food, were listed in  attachments 3 and 4 to document WT/ACC/807/5.  
Information on the implementation of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (the SPS Agreement) was circulated in document WT/ACC/807/10.  The 
principal government agencies involved in the ad ministration of FYROM's SPS measures were the 
Ministry of Agriculture, Forestry and Water Economy;  and the Ministry of Health. 
147. FYROM was a member of the C odex Alimentarius Commission, and had been a member of 
the International Office of Epizootics (OIE) since 1993.  FYROM was not yet a member of the International Plant Protection Convention (IPPC), bu t he expected the ratific ation procedure to be 
completed by December 2002.  FYROM was a memb er of the European Convention on Protection of 
Animals Bred on Farms and the European Convention on Protection of Animals to be Slaughtered, 
and intended to join the Convention of Pets, the Convention on Protection of Animals During 
Transportation, and the Convention on the Protecti on of Animals Used for Experiments.  FYROM WT/ACC/807/27 
Page 28  
 
  had signed several bilateral cooper ation agreements based on standards issued by the OIE and the EU 
in the area of veterinary practice. 
148. FYROM applied the same sanitary and phytosanitary measures to imported and domestically 
produced goods.  For sanitary measures, the proced ure included inspection at the border upon request 
of the importer, involving checking of the documentation, packaging and labeling related to food 
safety, organoleptic examination on site, and sa mpling for testing and control by authorized 
laboratories.  National regulations applied also to hygienic practices.  Risk assessment methods were 
not prescribed by law.  Veterinary approval for importation of live animals, animal products, raw 
materials and offal from slaughtered animals was based on the Animal Health Code (OIE) and the 
Codex Alimentarius.  Export certificates for live animals, products, raw materials and offal from slaughtered animals were based on certificates of  compliance of EU countries.  Certificates for 
products imported from non-EU countries were subject to bilateral agreements and conventions 
providing detailed provisions on the information to be included in such certif icates.  Agricultural and 
forest plants and products could only be imported  through designated border crossings.  Visual 
inspection was carried out by authorized experts,  and samples might be taken to determine the 
presence of quarantine pests.  Imported plants or plant products containing quarantine pests would be returned or destroyed in agreement with the importer.  FYROM did not accept automatically the pest 
list of the European and Mediterra nean Plant Protection Organization, and had issued national A and 
B lists of quarantine pests and a list of two hu ndred pests which were commercially important 
(Official Gazette No. 9/96).  Certified seeds and seedling material were subject to phytosanitary 
examinations during the vegetation period by institutions authorized by the Minister for Agriculture, Forestry and Water Economy, and by laboratories te sting to confirm that seeds or planting materials 
were free of pests.  He confir med that FYROM does not require ad ditional certification or sanitary 
registration for products which have been certif ied as safe for human use and consumption by 
recognized foreign or international bodies.  Th e Law on Veterinary Health (Official Gazette 
No. 28/98) regulated the issue of veterinary certifi cation.  Article 43 of the Law stipulated that all 
shipments containing products of animal origin should be accompanied by an international veterinary 
certificate issued by the veterinary service of the exporting country.  The certificate should contain 
information determined by the Minister of Agricult ure in compliance with OIE guidelines, in general 
providing information on the origin of the goods, thei r identity, destination, the registration number of 
the transportation vehicle, and the health conditions of the shipment.  The Law on Food Safety 
(Official Gazette No. 54/02) was generally silent on ce rtification, but its Artic le 27 stipulated that 
every shipment of imported food should be examined  at designated border crossings.  Officials from 
the Ministry of Health had confirmed that - alth ough not required - international certificates were 
taken into consideration during the examination.  He  added that detailed procedures for border control 
would be developed by regulation.  The regulations would be prepared within one year from the date 
of entry into force of the Law on Food Safety pu rsuant to its Article 61, paragraph 1, and would 
comply with the requirements of the SPS Agreement, in particular its Annex C. 
149. FYROM intended to amend existing legislatio n to comply with the SPS Agreement in the 
area of veterinary and phytosanitary measures.  Work to reach and ensure full compliance with the 
SPS Agreement was ongoing, and included new re gulations on animal protection based on OIE 
recommendations and standards;  new regulation s on plant protection in conformity with IPPC 
standards;  examination and harmonization of nationa l legislation with Codex Alimentarius standards;  
elaboration of guidelines and recommendations re lating to food additives , veterinary drugs and 
pesticide residues;  introduction of a Global Monitoring System on food contamination and 
Assessment Program (GEMS/Food);  reorganization of a national reference laboratory in compliance 
with ISO/IEC standards;  and preparation of a national food safety programme.  These activities 
would allow FYROM to accept the principle of eq uivalence, to perform control, inspection and 
approval procedures consistent with WTO rules, an d to take account of risk assessment techniques 
developed by the relevant interna tional organizations.  A list of fu ture legislation activities of the 
Administration for Plant Protection, Ministry of Agriculture, was presented in Attachment 10 to  WT/ACC/807/27 
 Page 29 
 
 
  document WT/ACC/807/23.  According to the current timetable, the Law on Safety of Foodstuffs and 
Other Products and Materials in Contact with Foodstu ff was scheduled for enactment by Parliament in 
July 2002, and the Law on Veterinary Health would be amended by December 2002 and the Law on 
Plant Protection by December 2003. 
150. The representative of FYROM did not foresee any major impediments in implementing the 
SPS Agreement, although he noted that complianc e was a complex and long-lasting process which 
would require technical assistance, notably assistan ce to incorporate Codex Alimentarius standards in 
national legislation, and training to ensure implemen tation of the revised legislation.  As required by 
Article 7 and Annex B to the SPS Agreement, FYRO M had established an enquiry point within the 
Ministry of Health providing information on food safety, and another enquiry point within the Ministry of Agriculture providing information relating  to the protection of plants and plant products 
and veterinary protection. 
151. Some Members questioned the usefulness of FY ROM having two enquiry points in the SPS 
area, creating scope for confusion and potential de lays.  The representative of FYROM replied that 
FYROM intended to observe the transparency obliga tions stipulated in the SPS Agreement.  Taking 
into consideration the comments from members of the Working Party, FYROM had decided to 
consolidate the SPS enquiry points into a single e nquiry point located at the Codex Alimentarius 
Office in Skopje.  Full details had been circulated  in document WT/ACC/807/25.  He added that, as 
noted in paragraph 246, existing legislation provided for mandatory publication of all laws and 
regulations, including those dealing with sanitary an d phytosanitary measures, in the Official Gazette.  
In his view, the minimum eight days required betwee n the publication and entry into force of laws and 
regulations in FYROM would constitute a reasonable interval, as stipulated in Annex B of the SPS 
Agreement.   
152. A member observed that imports, even of food products, could be in transit for 2 to 3 weeks 
and eight days would, in such circumstances, therefor e not constitute a reasonable interval.  In reply, 
the representative of FYROM stressed that minimu m eight days stipulated in Article 52 of the 
Constitution allowed for longer vacatio legis when ever needed.  He confirmed that FYROM would 
take into consideration the interests of importer s in determining the appropriate timeframe for the 
entry into force of laws and regulations.   
153. The representative of FYROM stated that, upon accession to the WTO, FYROM would apply 
all its sanitary and phytosanitary requirements consistently with the re quirements of the WTO, 
including the Agreements on the Application of Sa nitary and Phytosanitary Measures and Import 
Licensing Procedures, without recourse to any transitio nal arrangements.  In particular, he stated that 
if a decision was taken to require notification of diseases other than  those listed in OIE Classes A and 
B, any such decision would be taken in conformity  with the requirements of the Agreement on the 
Application of Sanitary and Phytosanitary Meas ures.  He added that FYROM would not require 
additional certification or sanitary  registration for products which have been certified as safe for 
human use and consumption by recognized foreign and international bodies, and FYROM would ensure that from the date of accession its criteria  for granting prior authorization or securing the 
required certification for imported products would be published and available to traders.  He 
confirmed that sanitary and other certification re quirements in FYROM were administered in a 
transparent and expeditious manner, and that his Government would be willing to consult with WTO 
members concerning the effect of these requirements on their trade with a view to resolving specific 
problems.  The Working Party took note of this commitment. 
Trade-related investment measures (TRIMs)
 
154. The representative of FYROM said that FYROM did not maintain any measures contrary to 
the provisions of the Agreement on Trade-Related Investment Measures (TRIMs).  Specifically, he WT/ACC/807/27 
Page 30  
 
  noted that the eligibility of benefits for companies locating in a free zone was not contingent upon the 
use of domestic over imported goods. 
155. The representative of FYROM said that his Go vernment would not maintain any measures 
inconsistent with the TRIMs Agreement and woul d apply the TRIMs Agreement from the date of 
accession without recourse to any transitional pe riod.  The Working Party took note of this 
commitment. 
State trading entities
 
156. The representative of FYROM provided information on State-trading enterprises in document 
WT/ACC/807/5, Add.1, Annex 6.  In his view, one governmental agency – the Directorate for Stock 
Reserves - was the only enterp rise in FYROM which would be covered by the provisions of 
Article XVII of the GATT 1994.  Responding to a spec ific question, he said that an agreement with a 
foreign oil-trading company did not contain any elem ents falling within the scope of Article XVII of 
the GATT 1994.  He confirmed that upon the expiration of the licensing requirements listed in 
Tables 5(b) and 7(a), the importation and exportation of petroleum and fuel products will be open to 
all and will not be restricted by governmental agre ements with foreign oil-trading companies.   
157. The Directorate for Stock Reserves had been estab lished to ensure stability in the provision of 
certain essential commodities and industrial products in times of emergency.  The agency maintained 
strategic reserves of wheat, maize, unhusked rice, sugar, edible oils, medicines, petroleum derivatives 
and artificial fertilizer, and intervened in the domest ic market through lending of goods or purchases 
and sales by public tender.  The agen cy was not directly engaged in importation or exportation;  such 
transactions would also be carried out by public te nder.  Foreign companies were eligible to compete 
for import contracts on the same conditions as domes tic companies in accordance with Article 3 of the 
Law on Public Procurement.  The enterprise offering the most favorable conditions would be selected 
in these cases. 
158. The strategic reserves were governed by the Law on Stock Reserves (Official Gazette 
Nos. 47/87 and 13/93).  For agricultural produce subject to "protective prices", the agency would 
make intervention purchases to stab ilize the domestic market prices at the level of the "protective 
price" (Article 20), but only when domestic agricultural production had not been absorbed by 
commercial entities and the surplus would threaten to cause serious market dist urbance.  In 1999 and 
2000, "protective prices" had been set for wheat (HS 1001 90 00 50) and small leafed oriental tobacco 
(HS 2401).  In response to a specific question, he  added that wheat was subject to import licensing, 
while importation of tobacco was under the "liberal regime". 
159. Decisions regarding quantities to be purchased at "protective prices" were taken by the 
Government, which also decided on the disposal or  renewal of surplus stocks upon a proposal from 
the agency.  The Government set the initial minimu m price at which surplus stocks could be sold, 
allowing the agency to cover its costs but not to make  a profit from the sales.  Surplus stocks were as 
a general rule not to be exported, but sold in the domestic market.  Exceptionally, a tender had been 
organized for tobacco as the agency had bought larg e quantities of tobacco from  local producers.  He 
confirmed that with the expira tion of the licensing requirement s for wheat on 31 December 2001 
(Table 5(a)), importation of wheat was open to a ll and not subject to any discretionary restriction. 
160. The representative of FYROM confirmed that his Government would apply its laws and 
regulations governing the trading activities of Stat e-owned enterprises and other enterprises with 
special or exclusive privileges in full conformity  with the provisions of the WTO Agreement, in 
particular Article XVII of the GATT 1994 and the Understanding on that Ar ticle and Article VIII of 
the GATS.  He further confirmed that FYROM would notify any enterprise falling within the scope of  WT/ACC/807/27 
 Page 31 
 
 
  Article XVII, including those noted in paragraph 156.  The Working Party took note of these 
commitments. 
Free zones, special economic areas  
161. The representative of FYROM said that the Law on Free Economic Zones had been enacted 
and published in the Official Gazette No. 56/99.  The Law provided for equal treatment of natural and 
legal persons, whether domestic and foreign, in the free zones.  The founder of a free zone was required to adopt a Foundation Act.  The founder and users of the free zone should employ citizens of 
FYROM and procure goods and services from lo cal suppliers and sub-suppliers whenever 
commercially justified.  Goods pr oduced or imported into free economic zones would be subject to 
normal customs formalities, taxes and tariffs upon entering the rest of FYROM.  However, FYROM 
legislation governing price controls did not apply to  products and services in the free economic zones, 
and FYROM standards and technical regulations would not apply unless goods were entering the 
regular domestic market.  No free economic zone ha d been established so far, but the Ministry of 
Economy had begun constructing infrastructure in the Bunardzik area near Skopje in April 2000.   
162. According to Article 3 of the Law on Free Ec onomic Zones, the percentage of goods and 
services exported from a free zone should not be le ss than the percentage determined by Article 25 of 
the Law, except in cases of force majeure.  Articles 3, 15, 16, 25, and 26 of the Law on Free 
Economic Zones stipulated that establishment in a zone and access to the tax exemptions and 
incentives provided was conditioned on exporting a minimum of 51 per cent of the value of the goods 
manufactured and the services provided in the free zone during the first year of operation, rising to 
70 per cent by the third year and afterwards.  Tax exemptions and incentives included exemption from 
tariffs and sales (VAT) taxes, fr om profit and property taxes for 10 years, and from normal utility 
charges. 
163. Some Members noted that FYROM appeared to require firms locating in a Free Economic 
Zone to export a certain percentage of their output , and given the duty and tax-free benefits available 
to firms in the export zone, this would appear to  constitute a prohibited subsidy within the terms of 
Article 3.1(a) of the WTO Agreement on Subsid ies and Countervailing Measures (SCM).  These 
Members sought elimination of this programme or amendment of its provisions to eliminate the 
subsidy element as soon as possible, and prior to FYROM’s accession to the WTO. 
164. The representative of FYROM replied that Parlia ment had repealed paragraph 1 of Article 25, 
as well as paragraph 1(2) of Article 3, of th e Law on Free Economic Zones on 23 January 2002.  
Article 1 of the Law Amending the Law on Free Economic Zones had repealed the general export 
performance requirement provided in Article 3, pa ragraph 1, item 2 of the Law on Free Economic 
Zones, and Article 7 of the Law Amending the Law on Free Economic Zones had repealed Article 25, 
paragraph 1, item 1 of the Law which provided for specific percentages that users of the zone would 
need to export in order to use the benefits of locating in the zone.  The amendments had been 
published in the Official Gazette No. 6/02.  He considered the amendment sufficient to ensure 
compliance with the provisions of the Agreement on Subsidies and Countervailing Measures.  
Article 3, paragraph 3 of the Law on Free Economic Zones had been retained, but should be seen as a 
recommendation, rather than an obligation, to us e domestic products.  The provision had no binding 
character and the availability of be nefits was not contingent on it.  Articles 15, 16 and 26 of the Law 
referred to the conditions spelled out in Articles 3 and 25, and as the latte r had been amended, the 
aforementioned Articles were now in compliance with  WTO requirements.  In order to ensure that 
these changes were fully transparen t and understood, and to confirm that the Law on Free Economic 
Zones is fully consistent with Article 3.1(b) of  the WTO Agreement on Subsidies and Countervailing 
Measures, the Minister of Economy, who administers the Law on Free Economic Zones, had issued 
an Interpretation of Article 3, paragraph 3 of the Law on 4 September 2002 confirming that the 
recommendation language in Article 3 is not manda tory, is not a condition for any tax benefits or WT/ACC/807/27 
Page 32  
 
  exemptions, and did not contain any mechanisms to require or enforce the use of local content or 
export performance by firms locating in the zones. 
165. The representative of FYROM confirmed that from the date of accession the Government of 
FYROM would ensure enforcement of its WTO obligations in its free zones and free economic zones.  
In this regard, he confirmed that the Law on the Free Economic Zones had been amended to eliminate 
any requirements for establishment in the zones or receipt of benefits provided to firms within the 
zones conditioned on use of local goods or export pe rformance.  In addition, goods produced in these 
zones under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain 
taxes would be subject to normal customs formaliti es when entering the rest of FYROM, including 
the application of tariffs and taxes.  The Working Party took note of these commitments. 
Government–mandated countertrade and barter
 
166. The representative of FYROM said that FYRO M did not have mandated counter-trade or 
barter agreements with other countries.  However, en terprises were allowed to engage in barter trade, 
and legal provisions for such trade had been provide d in Article 18 of the old Law on Foreign Trade.  
The new Law on Foreign Trade did not regulate this issue.  More specific conditions and terms had been established in the Decision on the Conditions, Manner and Time Limits for Barters.  Barter deals 
concluded by domestic enterprises were subject to approval by the Ministry of Economy for 
administrative and statistical purposes.  The Minist ry was obliged to decide whether to approve a 
barter deal within 15 days of receipt of an application.   
167. Generally, a barter deal would be approved if the value of the exported goods and services 
exceeded imports by at least 30 per cent.  However,  one-to-one transactions could also be approved if 
the barter deal involved exports of goods and services to countries with balance-of-payment problems 
or exports of products which would otherwise be difficult to sell in foreign markets, or if the deals 
provided coverage for imports of  electric power, raw materials and semi-manufactures, commodities 
of vital importance, or machinery and leased e quipment.  Imports and e xports under barter trade 
arrangements were subject to the same tariffs, f ees, taxes, licensing and certification requirements, 
and other measures applied to normal trade. 
168. FYROM imported mainly raw materials under bart er deals, while the major export items were 
tobacco, spare parts and equipment for motor vehicles , cigarettes, transformers, mineral and chemical 
fertilizers, detergents, and artificial and synthetic fibers.  In 1999, barter trade had accounted for 
3.1 per cent of total imports and 4.4 per cent of to tal FYROM exports.  The main barter-trade partners 
were the Federal Republic of Yugo slavia, Croatia and Slovenia, but deals had also been concluded 
with enterprises in Greece, Italy, Alba nia, the Russian Federation and Egypt. 
169. The representative of FYROM added that l ong-term co-operation contracts had been 
regulated by Articles 16 and 17 of the old Law on Foreign Trade.  The new Law on Foreign Trade did 
not regulate this issue.  All such contracts re quired approval by the Ministry of Economy, and 
approval would not be granted unless the contract wa s in written form and had already been effective 
for at least three years;  the exchange included raw materials, intermediate  products, spare parts and 
ready-made products of the same type, for prod uction specialization purpos es;  and the value of 
exports was at least equal to the value of imports.  An enterprise having concluded a long-term 
cooperation contract would not be subject to the goods import regime as long as the co-operation 
contract would be in force.   
Government procurement
 
170. The representative of FYROM said that Pa rliament had adopted the Law on Public 
Procurements on 4 June 1998.  The Law regulated the manner and procedure to be applied in public  WT/ACC/807/27 
 Page 33 
 
 
  procurements financed by the State Budget, the budgets of local self-government units, State and 
municipal non-budgetary funds, or funded by agencies and other public institutions, organs and 
organisations set up by the State.  The Law also regulated procurement of public enterprises and 
State-owned companies.  
171. The provisions of the Law provided full transparency and access to procurements, i.e. 
complete information to prospective bidders about the intentions of the State or other agencies to 
make certain procurements.  The Law ensured equality and identical status to all domestic and foreign 
legal and natural persons particip ating in procurement procedures. 
172. Procurement was carried out by either (i) pu blic tendering, (ii) restricted tendering, 
(iii) soliciting tenders or (iv) direct negotiation by a procurement commission, consisting of a 
chairman and at least two members.  The most advantageous offer would be chosen, provided the 
public authority ordering the procurement had been  satisfied of the bidder's economic and financial 
standing, his/her technical capabilities and having asce rtained that the bidder would be in a position to 
effectuate the proposed offer.  The bidder was oblig ed to attach to the offe r an appropriate document 
proving his/her solvency.  Foreign natural and lega l persons would file a solvency certificate issued 
by the competent authority or representation body. 
173. Depending on the type of procurement, the most advantageous bidder would be selected 
solely on the basis of lowest price or evaluated on the basis of price, delivery period, payment mode, 
operational costs, efficiency, qualit y, aesthetic and functional characte ristics, technical qualities, post-
sale services and technical assistance.  The public opening of tenders was attended by all the members 
of the commission of the public authority ordering  the procurement and by representatives of the 
bidders.  The public authority was obliged to info rm the winning bidder of its decision in writing no 
later than seven days after completion of the tend ering procedure, and all other participants were 
informed accordingly.  A dissatisfied bidder coul d file a complaint with the Procurement Complaint 
Commission within 8 days upon receipt of the notification of award.   
174. The Procurement Complaint Commission, appoi nted and dismissed by the Government, 
consisted of a chairman and 4 members and their alternates chosen among affirmed and renowned 
experts (lawyers, notaries, commercial auditors, engineers etc.).  Appointments were held for two 
years with a right to be re-elected  for another two year term.  The Commission was autonomous in its 
proceedings.  A procurement contract would be sign ed within 7 days upon expiration of the complaint 
period, i.e. upon final decision in respect of the complaint.  
175. Some Members noted that FYROM’s procurement policies were already open, and that in 
joining the Agreement on Government Procuremen t FYROM would enhance its market access with 
other members.  These Members therefore sought a commitment from FYROM to initiate 
negotiations for membership in the Agreement on Government Procurement by tabling an entity offer 
upon accession to the WTO.   
176. The representative of FYROM replied that his Government was giving serious consideration 
to the invitation to initiate negotiations for membership in the Agreement on Government 
Procurement. 
177. The representative of FYROM confirmed that, upon accession to the WTO, the Government 
of FYROM would initiate negotiations for me mbership in the Agreement on Government 
Procurement by tabling an entity offer.  He also c onfirmed that, if the results of the negotiations were 
satisfactory to the interests of FYROM and the other members of the Agreement, FYROM would 
complete negotiations for membership in the Agreem ent within two years of accession.  The Working 
Party took note of these commitments. WT/ACC/807/27 
Page 34  
 
  Trade in Civil Aircraft
 
178. A Member sought a commitment from FYROM to join the Agreement on Trade in Civil 
Aircraft upon accession to the WTO, and to establish a zero rate of tariff duty on the importation of 
aircraft and aircraft parts. 
179. The representative of FYROM replied that FYROM had incorporated fully all tariff 
requirements of the Agreement on Trade in Civil Aircraft  in its initial offer on market access in goods. 
180. The representative of FYROM confirmed that  FYROM would become a signatory to the 
Agreement on Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of 
this commitment. 
Transit  
181. The representative of FYROM said that transit of goods through the territory of FYROM was 
regulated by the Customs Act.  Transit licences were normally issued automatically by the customs 
authorities at the border crossing of entry.  Trans it of goods harmful to the environment or human and 
animal health was carried out in compliance with the procedures provided by the Basel Convention on 
the Control of Transboundary Movements of Hazard Waste and Their Disposal, ratified by FYROM 
in 1997 (Official Gazette No. 49/97).  Goods in tr ansit were sealed and the entity organizing the 
transit was responsible for transportation to the ex it border crossing.  The customs authorities at the 
border-crossing of exit would check the documentation issued upon entry, as well as other 
accompanying documents, before authorizing the tr ansited goods to leave the territory of FYROM. 
Agricultural policies  
(a) Imports  
182. The representative of FYROM said that quan titative import restrictions on agricultural 
products had been abolished in 1996.  Protection was essentially provided in the form of customs 
duties.  The system of price premiums (P-prelevman), introduced for agricultural and food products 
essentially as seasonal protection, had been enforced under the Law for Paying the Specific Duty on 
the Importation of Agricultural and Food Products (Official Gazette No. 2/94).  As this measure could 
be considered a variable levy contrary to Artic le 4 of the Agreement on Agriculture, the price 
premiums had been replaced by ad valorem or specif ic customs duties in the latest revision of the Law 
on Customs Tariff (Official Gazette No. 15/01). 
(b) Exports 
183. The representative of FYROM said that FYROM imposed no taxes on the export of 
agricultural products, but export quotas and other restrictions had been applied in the past to secure 
the supply of certain agricultural products.  At pres ent, the only measures applicable to agricultural 
exports were the licensing requirements enumerated in Tables 7(a) and (b). 
(c) Internal policies  
184. The representative of FYROM said that funds were allocated to agriculture under the Program 
for Agriculture Development Incentives (244 million Denar in 2000).  A Program for Investments in 
Agriculture, part of the 2000 Macroeconomi c Policy, had earmarke d 94 million Denar for 
rehabilitation of hydro-systems, rural development in  regions in the south an d south-east, and support 
to individual farmers.  Farmers in underdevelop ed regions, determined by the Government, were 
granted tax exemptions.  WT/ACC/807/27 
 Page 35 
 
 
  185. He provided information on domestic support and export subsidies in agriculture for the 
period 1998-2000 in do cument WT/ACC/SPEC/807/5 of 10 June  2002.  In addition to "green box 
measures", domestic support was ma inly provided in the form of s upport prices ("protective prices") 
for specific agricultural products in accordance wi th Article 24 of the Law on Trade.  FYROM also 
provided some non-product-specific support in the form of fertilizer and pesticides subsidies, and 
funds to expand arable land. 
186. The coverage of the system of "protective prices" had been reduced gradually.  In 1992, 
support prices had been established for wheat, maize, sugar beat, sunflower seeds, rice, wool, veal, 
sheep, lamb and small leafed oriental tobacco.  Th e system had applied only to wheat and small leafed 
oriental tobacco since 1998.  His Government was generally not involved in buying out products subject to "protective prices".  In exceptional ca ses the Government would authorize the Directorate 
for Stock Reserves (see section "S tate trading entities" above) to or ganize the buy-in of determined 
quantities, in which case enterprises and individu als would purchase the commodities and store them 
on behalf of the Directorate as emergency food supplies.   
187. Some Members noted that FYROM ha d not applied export subsidies in the agricultural sector.  
Therefore, in their view, FYROM would have no option to introduce export subsidies at a later stage, and they expected a zero commitment from FYRO M.  The representative of FYROM replied that 
FYROM had provided subsidies to exports of sheep meat in 1998, but would agree not to provide 
agricultural export subsidies in the future.   
188. The representative of FYROM confirmed that FYROM will eliminate its agricultural export 
subsidies as reflected in the schedule of commit ments annexed to FYROM's Protocol of Accession. 
Textiles Regime
  
189. The representative of FYROM said that the textile industry, including fibers, fabrics and 
finished products, was a major employer and contributor to industrial social product (over 
15 per cent).  The leather and leather-processing industry was also significant, and pig, calf, cow, bull, 
lamb and sheep skins were processed for local manufacture of furniture, clothing and footwear. 
190. Textile products were not subject to an y import restrictions, including quantitative 
restrictions.  The simple average import tariff on  textiles and textile products was 21.02 per cent 
ad valorem.  In 1998, imports of textiles and clot hing, including semi-finished and finished products, 
had amounted to US$ 64 million or 3.3 per cent of total imports.  Raw hides and skins were under the 
LB (liberal) trade regime, and neither imports nor exports of these items were taxed or restricted. 
191. Trade in textile products with the European Union had been governed by an Agreement on 
Trade with Textile Products since 1 January 1997 .  This Agreement did not provide for VERs.  
Quantitative export restrictions were being applied under a Bilateral Agreement on Textile Products 
with the United States.  The agreement had recent ly been renegotiated and extended until the end of 
2004.  Apart from the bilateral textile agreements  with the United States and the EU, FYROM did not 
maintain similar arrangements with any other country. 
192. The representative of FYROM confirmed that the quantitative restrictions on imports 
maintained by WTO members on textiles and clothing products originating in FYROM that were in 
force on the date prior to the date of accession of FYROM to the WTO should be notified to the 
Textiles Monitoring Body (TMB) by the Members main taining such restrictions and would be applied 
for the purposes of Article 2 of the Agreement on Textiles and Clothing.  Thus, for the purposes of 
FYROM’s accession to the WTO, the phrase "day prior to the date of entry into force of the 
Agreement on Textiles and Clothing" shall be deemed to refer to the day prior to the date of accession of FYROM to the WTO.  To this base level the in crease in growth rates prov ided for in Articles 2.14 WT/ACC/807/27 
Page 36  
 
  of the Agreement on Textiles and Clothing shall be applied, as ap propriate, in the Agreement on 
Textiles and Clothing from the date of FYROM’s ac cession.  The Working Party took note of this 
commitment. 
Trade-Related Intellectual Property Rights (TRIPS)
 
1. General  
(a) Industrial property protection  
193. The representative of FYROM said that FYROM had devoted considerable attention to the 
protection of intellectual property rights since the early days of independence.  The rights arising from 
scientific, artistic and other type of intellect ual works were guaranteed by Article 47 of the 
Constitution.  Detailed information on the implementation of the TRIPS Agreement was provided in 
document WT/ACC/807/9. 
(b) Responsible agencies for polic y formulation and implementation  
194. The representative of FYROM said that the Ministry of Economy was responsible for the 
protection of industrial property rights.  Th e Industrial Property Protection Office had been 
established within the Ministry on 1 December 1993.   The Office maintained the Industrial Property 
Representatives’ Registry Book and issued a quar terly Official Gazette (Glasnik) in which acquired 
rights, and changes in and termination of in dustrial property rights, were published. 
195. The Ministry of Culture was responsible for the protection of copyright and related rights.  A 
Copyright and Related Rights Inspection Office had been  established within the Ministry of Culture in 
November 1996.  Certain types of rights were enfo rced collectively through authors' organizations.  
So far, one authors' agency had been established for the collective enforcement of musical non-stage 
works.   
(c) Participation in internationa l intellectual property agreements  
196. The representative of FYROM said that FYROM had become a member of the World 
Intellectual Property Organization on 23 July 1993 and, as a successor of the former Socialist Federal 
Republic of Yugoslavia, FYROM had accepted the Convention Establishing the World Intellectual 
Property Organization, the Paris Convention for th e Protection of Industria l Property, the Madrid 
Agreement Concerning the International Registration of Marks, the Nice Agreement Concerning the 
International Classification of Goods and Services fo r the Purposes of the Registration of Marks, the 
Locarno Agreement Establishing an International Cla ssification for Industrial Designs, and the Bern 
Convention for the Protection of Literary and Artistic Works.  His Government had passed 
Decision No. 23-694/1 concerning accession to the Permanent Committee for Industrial Property 
Information of the WIPO on 21 March 1994, and Decision No. 23-3440/1 on accession to the Patent Co-operation Treaty on 19 October 1994. 
197. Since 16 July 1996 FYROM had ratified the Universal Copyright Convention and the 
Convention Relating to Distribution of Program-Ca rrying Signals Transmitted by Satellite on a 
succession basis;  the Convention for the Protection of the Producers of Phonograms Against Unauthorised Duplication of their Phonograms (Official Gazette  No. 47/97);  the Rome Convention 
for the Protection of the Performers, Producers of Phonograms and Broadcasting Organisations 
(Official Gazette No. 50/97) with a reservation on non-application of criteria for publishing contained 
in Article 5, Paragraph 1, subp aragraph 1(c), in conformity w ith Article 5 Para graph 3 of the 
Convention and on non-application of provisions of Article 12, in conformity with Article 16, 
Paragraph 1 (a) (i) of the Convention;  the Ha gue Agreement Concerning International Deposit of  WT/ACC/807/27 
 Page 37 
 
 
  Industrial Design;  the Patent Cooperation Treaty  (PCT);  the Treaty for Collaboration with the 
European Patent Organization;  the Strasbourg Agreement Concerning the International Patent 
Classification (Official Gazette No. 12/02);  the B udapest Treaty on the International Recognition of 
the Deposit of Microorganisms for the Purposes of Patent Procedure (Officia l Gazette No. 13/02);  
and the Protocol Relating to th e Madrid Agreement Concerning th e International Registration of 
Marks (Official Gazette No. 12/02).  He added that FYROM planned to accede to the WIPO 
Copyright Treaty and the WIPO Performances and Phonograms Treaty during 2003 (Government 
Decision No. 23-4449/1 of 27 August 2002, Official Gazette No. 70/02).  A reservation on the 
application of Article 8 of the Bern Convention had been cancelled.  In accordance with Article 1.3 of 
the TRIPS Agreement, FYROM shall notify upon accession to the TRIPS Council that it will maintain the reserve for non-application of the cr iteria for publishing with regard to phonogram 
producers pursuant to Article 5, paragraph 1, subparagraph 1(c) of the Rome Convention. 
198. In response to a specific question, the representative of FYROM confirmed that pursuant to 
the Law on Industrial Property, Article 32, Paragra ph 1, any legal or natural person having filed a 
proper patent application in any State Member of the Paris Union or of the World Trade Organization 
would be granted priority right in FYROM. 
199. FYROM had not concluded regional agreements regulating copyright and related rights, and 
was not a member of such regional organisations.  Reciprocal protection of copyright and related 
rights was provided for in bilateral agreements wi th Poland, the Russian Federation, Switzerland and 
some other countries. 
(d) Application of national and MFN treatment to foreign nationals
 
200. The representative of FYROM said that national treatment was available to foreign nationals 
on the basis of international agreements and conventions, and the principle of reciprocity.  As a 
member of the Paris Convention, FYROM provided the same treatment to foreigners as to domestic 
legal or natural persons without discrimination un der Article 9 of the Industrial Property Law.   
201. FYROM legislation also complied with the na tional treatment provisions of the Berne 
Convention.  Pursuant to the Law on Copyright and Related Rights (Article 171, paragraph 2 and 
Article 176), foreign authors and holders of related rights enjoyed the same protection as national 
authors and holders of related rights.  FYROM legi slation on industrial property rights and copyright 
and related rights did not provide superior treatmen t for foreign nationals to that provided to FYROM 
nationals.   
202. A Member requested clarification on the specif ic criteria for eligibility for protection.  The 
representative of FYROM replied that the new Law on Copyright and Related Rights would include 
all relevant points of attachment for foreign author s and related rights holders as provided for under 
the TRIPS Agreement and the Berne Convention. 
203. A Member suggested that due to the considerable time required to locate translators skilled in 
translating IPR technical and legal documents a nd verifying the translation once done, FYROM 
should consider a longer period for submission in local language – at least two months - to avoid de 
facto discrimination against nationals of other WT O countries.  The representative of FYROM replied 
that the new Law on Industrial Property, enacted in June 2002, provided a 90-day period for 
submission of documentation in local language.  
(e) Fees and taxes  
204. The representative of FYROM said  that taxes and fees for the protection of industrial property 
rights (patent, industrial design, trademarks, appellation  of origin, licence, etc.), i.e. for the services of WT/ACC/807/27 
Page 38  
 
  the Industrial Property Protection Office, were regulated by the Law of Administrative Taxes (Tariff 
numbers 86 to 102) and by the Decision for the Amount for the Special Fees for the Procedure and the 
Fees for Giving Informative Services of the IPPO. 
205. The Law of Administrative Taxes stipulated taxe s for the filing of applications, maintenance 
of rights, requests for the renewal of rights, certi ficates, requests for the termination of rights, 
opposition, decisions on entering and cancellation of acquired rights, changes of data in the Registry, 
additional applications for patents, etc.  The amo unts ranged from 100 to 3,000 Denars.  Special fees 
for the publication of data of acquired industrial  property rights, printing of patent documents, 
retrieval of information from data bases, extracts from the registry books, etc. ranged from 270 to 
10,800 Denars.  He noted that the Law on Administ rative Taxes permitted the payment of a fee within 
three months after the required deadline, in which case the fee would be increased by 25 per cent.  
Payment could also be made within six months;  in  the case of such late payment the fee would be 
increased by 100 per cent. 
2. Substantive standards of protection, in cluding procedures for the acquisition and 
maintenance of intellectual property rights  
(a) Copyright protection  
206. The representative of FYROM said that the La w on Copyright and Related Rights (Official 
Gazette Nos. 47/96 and 3/98), had been enacted on 12 September 1996 and was the only law 
regulating the area of copyright.  Copyright coul d be extended to works in  the area of literature, 
science and art regardless of the type, manner and fo rm of expression, in particular to written works 
(literary works, articles, essays, manuals, brochures, scientific studie s, treatise, etc.);  computer 
programmes as literary work;  spoken works (addresses, sermons, lectures; etc);  musical works with 
or without words;  dramatic, dramatic-musical work s and work of puppetry;  choreographic works and 
pantomime fixed on a material medium;  photogr aphic works and works produced in a manner 
analogous to photography;  works of fine art;  architectural works;  works of applied art and design;  
cartographic works, plans, sketches, technical draw ings, project tables, plastic works and other works 
of identical or similar character in the domain  of geography, topography, architecture or other 
scientific, educational, technical or artistic nature (Article 3). 
207. Collections of copyrighted works, works of folk  literature and folk art, and other works or 
materials such as encyclopaedia, anthologies, da tabases, the collection of documents and other 
collections which constituted indi vidual and intellectual creation s were considered independent 
copyright work.  The inclusion of an original work in a collection could not infringe the author’s 
rights in such work.  The inclusion of other works or other materials in a collection would not make 
such work or other material a copyright work (Article 7).   
208. The terms of protection were regulated by Artic les 43 to 52 of the Law.  Copyright was 
provided for the lifetime of the author and 70 years after his/her death, calculated from the death of the last surviving co-author in the case of co-aut hored works.  Audiovisual and collective works were 
protected for 70 years after the legal disclosure of the work.  The rights of a phonogram producer 
subsisted for 50 years from the date of fixation and, if legally published during this period, the rights 
subsisted for 50 years from the first publication of  the phonogram.  The rights of performers were 
maintained for 50 years from the date of the performance, or 50 years from the date of first disclosure 
of the performance fixation.  In the case of broadcast recordings of radio and television companies, 
the protection was valid for 50 years following th e first broadcasting, while prolonged protection 
applied to radio and television programmes recorded and published in 1976 and later. 
209. Asked specifically about the restoration of right s in works, as required by Article 18 of the 
Berne Convention, and sound recordings and perform ances (Article 14.6 of the TRIPS Agreement),  WT/ACC/807/27 
 Page 39 
 
 
  the representative of FYROM said that pursuant to Article 184, paragraph 1 of the Law on Copyright 
and Related Rights, the Law applied to all works and performances enjoying protection at the time of 
entry into force of the law, i.e. 20 September 1996, in conformity with the previous Law on 
Copyrights (Official Gaze tte of the Socialist Federal Republic of Yugoslavia Nos. 19/78, 34/78, 
24/86, 757/89 and 21/90). 
210. He added that the Law on Copyright and Related Rights would be amended, bearing in mind 
that the restoration of the protection of a pe rformers' copyright in performances recorded on 
phonograms, as well as of the rights of phonogram producers, were not in compliance with 
Article 14.5 of the TRIPS Agreement.   
211. The representative of FYROM said that his Government will comply fully with all WTO 
rules.  As a result of unanticipated political events  the necessary legislation had not been enacted as 
foreseen in June 2002, but this would be done as  soon as possible.  He confirmed that FYROM shall 
enact all necessary amendments to  the Law on Copyright and Related Rights by 31 January 2003.  
The amendments will comply with the TRIPS Agreem ent and all other relevant conventions in the 
area of intellectual property ra tified by FYROM.  The amendments  will take due account of the 
requirements and commentaries made by WTO Members with regard to the compliance of FYROM's legislation with the TRIPS Agreement.  In partic ular, this Law will include the provisions dealing 
with the following issues;  (i) national treatment and protection of foreign authors and holders of 
related rights;  (ii) limitations on economic rights;  (iii)  protection for pre-existing works, sound 
recordings and performances;  (iv)  duration of protection for works;  (v) duration of protection for 
performances, phonograms and broadcasts;  (vi) rights of film and scenic producers;  and (vii) enforcement.  In the interim, his Government had adopted a Government Conclusion on TRIPS 
Compliance on 20 August 2002 (O fficial Gazette No. 70/02) re cognizing compliance with the 
requirements contained in the TRIPS Agreement by virtue of FYROM's existing participation as a 
Member of the Berne Convention and of other conventions on copyright and related rights.  In the 
same Conclusion, his Government would ensure the implementation and enforcement of all such 
requirements.  He noted that international conve ntions and agreements ra tified by FYROM had the 
power of Law.  He confirmed that all provisions wo uld be in full compliance with both the letter and 
the spirit of the TRIPS Agreement.  In this re gard, comments by WTO Members had been extremely 
useful and would be included in the final version of the intellectual property rights legislation in 
FYROM.  The Working Party took note of these commitments. 
(b) Trademarks, including service marks
 
212. The representative of FYROM said that mark right  had been regulated by the Act of Industrial 
Property and the Regulations for Procedure of Re cognition of Markright and - since June 2002 -  
according to the new Law on Industrial Property.  Applications were submitt ed to the Industrial 
Property Protection Office, and the date of receipt would be the date of priority for the applicant 
against any other person filing an application for th e same trademark.  A trademark was protected for 
10 years and could be renewed indefinitely for suc cessive periods of 10 years.  Recognized rights 
were registered in the Registry Book maintained by  the Industrial Property Protection Office.  Failure 
to use a registered mark for more than 5 years for non-justified reasons could lead to cancellation of 
the registration.  A reference to "continuous" non-use had been included in the amended draft Law on 
Industrial Property.  Trademark rights could be li censed or transferred by  written contract, to be 
included in the Registry Book at the request of one of the parties to the contract.  Such registration had a declaratory effect towards third parties. 
213. Previous legislation had not provided protection of well-known marks, but provisions to this 
effect had been included in the new Law on Industrial Property.  The exclusive right of an owner of a 
registered trademark to prevent third parties from using identical or similar signs for the same or 
similar goods or services, where such use would result in a likelihood of confusion (Article 16.1 of the WT/ACC/807/27 
Page 40  
 
  TRIPS Agreement), was regulated pursuant to Artic le 149, paragraph 3 and Article 151 of the new 
Law on Industrial Property. 
(c) Geographical indications, including appellations of origin
 
214. The representative of FYROM said that his Government had decided to regulate the 
protection of geographical indications in the new Law on Industrial Property.  Previously, appellation 
of origin had been protected under the Act on Industr ial Property (Article 28).  Appellation of origin 
was a collective right, and protected by entering the name of the product and accompanying sign in 
the Registry Book of appellation of origin.  The right to use a protected appellation of origin could not 
be transferred.  Registration of the right to use a geographical name was valid for five years, but such 
registration could subsequently be renewed an unlim ited number of times.  The definition of a 
"geographical name" was contained in Article 3 of  the Law on Industrial Property.  Certification 
marks, collective marks, labelling recognition, court decisions and other means of protection 
identified by WTO Members in response to the "checklist" under Article 24.2 of the TRIPS 
Agreement would be incorporated in regulatio ns following the enactment of the new Law on 
Industrial Property. 
215. Some Members noted that FYROM's legislation had provided no additional protection to 
wines and spirits, and asked how the new Law would be compatible with Article 23 of the TRIPS 
Agreement, which requires a higher level of protec tion for geographical indications for wines and 
spirits than for other goods.  In reply, the repr esentative of FYROM referre d to the provisions laid 
down in Article 195, paragraph 1, Article 126,  paragraph 1 and Article 172 of the new Law on 
Industrial Property.   
(d) Industrial designs  
216. The representative of FYROM said that the new Law on Industrial Property, enacted in 
June 2002, regulated the protection of industrial designs.  Industrial designs and models had 
previously been protected under Article 18 of the Ac t on Industrial Property.  The term of protection 
was 10 years from the date of application for prot ection.  In response to a specific question, he 
confirmed that in case of opposition of an application, the industrial design applicant would be invited 
to make a declaration and submit his comments within 60 days. 
(e) Patents  
217. The representative of FYROM said that invent ions representing new technical solutions, 
involving an inventive step, and industrially applicable were eligible for patent protection under the 
Act on Industrial Property.  The term of protectio n was 20 years from the date of filing of the 
application. 
218. Some Members noted that FYROM relied on the ju re conventions rule to fulfill its obligations 
under the Paris Convention, and considered this inadequate as such reliance meant that compliance 
with the obligations was determin ed by judges on a case-by-case basis.  This procedure was time-
consuming and costly as it required right holders to present evidence and argument regarding the 
meaning of international agreements and the applicat ion of the provisions of those agreements to the 
particular facts of a case.  These members were also  concerned about provisions in existing legislation 
for the granting of compulsory licences. 
219. The representative of FYROM replied that the new Law on Industrial Property, enacted in 
June 2002, now regulated the protection of patents.  Concerning compulsory licensing, the Law 
addressed this issue in Articles 52-57 and these prov isions were, in his view, in full compliance with  WT/ACC/807/27 
 Page 41 
 
 
  the TRIPS Agreement.  A compulsory licence was non-assignable.  The new Law had abolished a 
requirement that inventions be "technically viable" to qualify for patent protection. 
220. Micro-organisms, non-essentially biological pr ocesses and microbiological processes could 
be protected by patent.  Computer programs meetin g the requirements of patentability could also be 
protected by means of a patent.  Exceptions to pate ntability were listed in Article 19, paragraph 3 of 
the new Law on Industrial Property.  The Law addressed patent product protection of pharmaceutical 
and agricultural chemical products in  Article 56, paragraph 2, allowing  the validity of a patent to be 
extended for an additional five years for such pr oducts.  First instance decisions of the Industrial 
Property Office, including decisions to revoke or forfeit a patent, could be appealed to the 
Commission of the Government pursuant to Article 14 , paragraph 1 of the Law on Industrial Property. 
(f) Plant variety protection  
221. The representative of FYROM said  that plant varieties were protected by patents.  The 
provisions of the Act of Industrial Property and the Regulations for Procedure for Recognition for the 
Patent also referred to new plant varieties and hybr ids.  The duration of the protection, the procedure 
for recognition, termination of validity and transfer  of patent were identical to other patentable 
subject matter. 
(g) Layout designs of integrated circuits  
222. The representative of FYROM said that this subject matter was protected under the Law on 
Protection of Topographies of Integrated Circuits (Official Gazette No. 5/98).  Article 9 of the Law 
granted right holders the exclusive right of commercial exploitation of topographies including 
integrated circuits and other articles incorporat ing a topography.  The derogation specified in 
Article 37 of the TRIPS Agreement was addressed in Article 16 of the Law.  The term of protection of 
a topography was 10 years (end of calendar year), co unting from the year of filing of the application, 
or from the year of first commercial  exploitation anywhere in the world. 
(h) Requirements on undisclosed information , including trade secrets and test data  
223. The representative of FYROM sa id that FYROM had no special law for the protection of 
undisclosed information, including trade secrets and test data.  Protection of undisclosed information 
was essentially afforded through the provisions on unfair competition in the Law of Enterprises 
(Articles 176-178b) and the Law on Trade (Article s 31-37).  The protection of know-how was 
regulated by the Law on Foreign Trade Operations .  Disclosure or non-authorized acquisition of 
business secrets were criminal offences according to Article 281 of the Criminal Code.  Government 
officials were required to maintain secrecy purs uant to Article 20 of the Law on Government 
Officials.  Secrets or confidential information divulg ed in the course of public hearings or judicial 
proceedings were protected according to the Law on General Administrative Proceedings 
(Article 150), the Law on Trial Proceedings (A rticle 292), the Law on Criminal Proceedings 
(Article 280), and the Law on Misdemeanours.   
224. In response to a specific question concerning the protection of undisclosed test and other data 
submitted in the procedure for marketing approval of pharmaceutical and agricultural chemical 
products (Article 39.3 of the TRIPS Agreement), he added that such protection was ensured through 
the unfair competition provisions (Articles 31, 34 and 37) in the Law on Trade (Official G azette Nos. 
23/95, 30/96, 43/95, 23/99 and 43/99), the Law on Unfair Competition (Official Gazette No. 80/99) 
and Articles 23-24 of the Law Against Limiting the Competition (Official Gaze tte No. 80/99).  These 
laws complied with Article 10bis of the Paris Co nvention.  In addition, protection of undisclosed 
information and records for pharmaceutical prod ucts was provided by the Law on Medications, 
Remedial Medicines and Medical Devices (Official Gazette No. 21/98). WT/ACC/807/27 
Page 42  
 
  3. Measures to control abuse of intellectual property rights
 
225. The representative of FYROM said that action against abuse of intellectual property rights 
could be taken in accordance with FYROM's legisl ation, including its legislation on competition. 
4. Enforcement  
(a) Civil judicial procedures and remedies  
226. The representative of FYROM said that existing intellectual property legislation as well as the 
Law on Civil Procedure included provisions on civil judicial procedures and remedies.  Any person 
whose intellectual property rights had been infringed through non-authorized use, handling or 
imitation could bring the matter before the courts.  The right holder could testify before the court in 
his/her capacity as party to the case;  only third party experts authorized by the court could appear 
before it.  A court could compel production of evid ence in civil cases.  The right holder, authorized 
user or licensee could claim damages and seek court in junctions to prevent further violation.  In case 
of infringement of moral rights without material damage, the court could order indemnity to be paid 
for the damage done to his/her person, honour and reputation. 
227. He added that the general rules for compensa tion of material an d non-material damage, 
provided by the Law on Obligations (Official Ga zette Nos. 18/01 and 4/02) applied in cases of 
infringement of industrial property rights.  For righ ts acquired under the Law of Industrial Property 
the right holder could seek payment of normal compensation increased by 200 per cent in case of 
premeditated infringement or infringement resulting from gross negligence, irrespective of whether 
the infringement had resulted in pecuniary damage of the same magnitude.  In deciding the amount of 
the fine in response to claims for damages, th e court would take into account all circumstances 
surrounding the case, in particular the degree  of guilt of the defendant, the level of normal 
compensation, and the preventive function of the penalty. 
228. The person whose rights had been infringed could demand that the court order the person 
infringing his/her rights to refrain from further viol ation, seizure or destruction of the infringing goods 
produced or placed in the market, or that the court order the person infringing his/her rights to provide 
records and data.  The sentence establishing the infringement could be published by the court in the 
public media at the expense of the defendant.  Specific provisions to this effect were contained in 
Article 159 of the Law on Copyright and Related Rights, as well as in its Article 162, paragraph 1 
(provisional measures). 
(b) Provisional measures  
229. The representative of FYROM said that Artic les 263 to 276 of the Law on Enforcement 
Procedure and provisions of the Law on Civil Pr ocedure authorized judges to grant temporary 
restraining orders and provisional relief to prevent infringement and to preserve evidence.  The Law 
on Copyright and Related Rights (Articles 159, 162 an d 168), the Criminal Code (Article 157) and the 
Law on Industrial Property (Article 249) also prov ided for provisional measures to be introduced by 
the decision of a court.  Provisional measures could be ordered inaudita altera parte in cases involving 
copyright pursuant to Article 162, paragraph 2 of the Law on Copyright and Related Rights.  
Provisional measures in cases involving industrial property rights were available according to Articles 
26 and 263 to 275 of the Law on Enforcement Proceedings and Articles 257 and 260 of the Law on 
Trial Proceedings.  According to these provisions,  provisional measures could be ordered inaudita 
altera parte.  WT/ACC/807/27 
 Page 43 
 
 
  (c) Administrative procedures and remedies  
230. The representative of FYROM said that the Law on General Administrative Procedure 
contained provisions on the protection of citizens a nd public interest (Article 5), efficient enforcement 
of the rights (Article 6), opportunity for the pa rties to express their opinion about the facts and 
circumstances (Article 8), the least costly procedure (Article 13), and the prov ision of assistance to 
ignorant parties to protect his/her legal rights (Article  14).  All final administrative decisions could be 
submitted to the Supreme Court for review in a pro cedure known as "administrative dispute" pursuant 
to the Law on General Administrative Proceedings  and the Law on Administrative Dispute.   
231. Asked to describe the circumstances under wh ich intellectual property rights might be 
enforced through administrative rather than civil ju dicial procedures and remedies, the representative 
of FYROM said that, for industrial property rights, administrative proceedings carried out by special 
units of the Supreme Court might be considered advantageous due to the specialization of the 
tribunals, the small number of cases, and expedite procedures.  He did not see similar advantages for 
cases involving enforcement of copyright and related rights. 
(d) Special border measures  
232. The representative of FYROM said that the new Law on Industrial Property included 
measures in full compliance with TRIPS Agreement and the Paris Convention on border controls and 
seizure of goods involving infringement of industrial property rights.  The right holder should submit 
to the customs authorities a detailed description of the goods, and substantiate his/her rights and the 
alleged violation.  The right holder or his/her representative would have the right to inspect the goods, 
which would be confiscated, banned  from trade, and stored in a safe place.  The customs authorities 
were obliged to inform the importer and the consi gnee about any ruling, including the suspension of 
the release of goods (Article 215, paragraph 3 of the Law on Industrial Property (Official Gazette 
No. 47/02)).  At the request of the importer, customs officials could order the holder of the right to 
provide security (guarantee) for possible damages caused by the border measures pursuant to 
Article 215, Paragraph 2.  Article 165 of the La w on Copyright and Related Rights contained similar 
provisions on border control and seizure of pirated goods.  The customs authorities would cancel the 
measures if the right holder failed to bri ng the matter before a court within 8 days. 
233. Neither the Law on Copyright and Related Rights nor the new Law on Industrial Property 
provided for the application of ex officio measur es at the border.  Customs was not empowered to 
take action relating to the exportation or transit movement of counterfeit or pirated goods. 
234. The suspension of release of goods was initiated by filing a complaint, subject to a fee based 
on the value of the infringed good and determined according to the Law on Court Fees (Official 
Gazette No. 46/90).  The relevant customs authority  would also calculate the amount of the deposit, 
sufficient to cover storage of the goods, on the basis of the Law on Industrial Property and the Law on 
Copyright and Related Rights and pursuant to customs regulations.  The amount of time allowed for the right holder to provide collateral would be de termined in forthcoming regulations based on 
existing legislation.  Pursuant to Article 203 of the Law on Industrial Property, the plaintiff could 
institute action within three years from learning a bout the infringement or within five years from the 
day of the infringement.   
(e) Criminal procedures
 
235. The representative of FYROM said that infringe ment of industrial property was liable to 
criminal prosecution pursuant to Articles 285, 286 and 272 of the Criminal Code (Official Gazette 
No. 37/96).  The Criminal Code recognized unauthorized use of someone else's company name or invention, and falsification of g oods, measures and indicators of weight as criminal acts.  Criminal WT/ACC/807/27 
Page 44  
 
  acts relating to patent, trademark or copyright infri ngement were dealt with in Article 157 of the 
Criminal Code, providing for a fine or imprisonment.  Non-authorized use of someone else's company 
name, mark, trademark or special mark, invention or model was liable to a fine and imprisonment up 
to three years.  Falsification of marks or th e designation of goods, measures and weight, was 
punishable with prison sentences ranging from three months to five years. 
236. Any unauthorized use of a copyrighted work or works subject to related rights was punishable 
by fine or imprisonment of up to one year.  In fringement resulting in considerable illegal economic 
gain was punishable with a fine or imprisonment up to three years.  The perpetrators of infringements 
resulting in significant illegal economic gain could be punished by imprisonment ranging from three 
months to five years.  Attempts to perform such act were also punishable.  Copies of copyrighted works and works subject to related rights and the means for their reproduction would be seized.  
Courts routinely ordered the destruction of infringi ng goods, materials and implements in criminal 
cases. 
237. Infringement of moral rights was prosecuted upon a private complaint.  Infringement of 
copyright and related rights could also be treated  as a misdemeanour under Articles 168 and 169 of 
the Law on Copyrights and Related Rights.  In ca ses of copyright-relate d misdemeanours, these 
provisions provided for a fine accompanied by provisional measures, i.e. a prohibition on performing 
the specific activity or seizure of goods.   
238. The representative of FYROM confirmed that his Government would apply fully all the 
provisions of the Agreement on Trade-Related Aspe cts of Intellectual Property Rights from the date 
of accession to the WTO, without re course to any transitional period.  The Working Party took note of 
this commitment. 
Policies affecting trade in services
 
239. The representative of FYROM provided the services sectoral classification list in document 
WT/ACC/807/5/Add.2, Annex 7, and information on po licy measures affecting trade in services in 
the format of document WT/ACC/5 in document WT /ACC/807/8.  He added that certain types of 
services, commercially important in other countrie s, were not yet fully developed and therefore not 
regulated fully or at all in FYROM.  Such regula tion would become necessary in the future.  The new 
services economy was expanding rapidly and frequently  left the legislative process behind.  Services 
requiring special attention were health services , which required a caref ul balance between the 
availability of adequate medical services and the development of a so und economic base, and 
electronic commerce, which could have important impact on small economies such as that of 
FYROM.  Electronic commerce would have to be studied carefully to determine the appropriate 
regulatory needs. 
240. The banking sector was regulated by the Law on Banks (Official G azette Nos. 63/00 and 
103/00), which applied to banks only, and the Law on Banks and Saving Institutions (Official Gazette Nos. 31/93, 78/93, 17/96 and 37/98), which continue d to regulate the activities of savings houses.  A 
foreign bank could provide banking services in FYROM by establishing a bank or a subsidiary of a 
bank.  Starting no later than 1 January 2008, or  such earlier date that  FYROM allows it, banking 
services may be provided through branches of foreign banks.  Under the provisions of the Law on 
Banks the minimum equity capital necessary for the establishment of a bank or foreign bank 
subsidiary was € 3.5 million in local currency.  The minimum equity capital needed would be € 9 
million if the bank was to perform external paymen t operations, crediting, securities and guarantees.  
A requirement limiting individual ownership to one third of the stocks with management rights in a 
bank would be eliminated on 1 Ja nuary 2003, providing for the possibility of 100 per cent domestic or 
foreign owned banks from that date.  Savings houses accepted deposits from natural persons, and 18  WT/ACC/807/27 
 Page 45 
 
 
  such institutions had been established so far.  At present, foreign natural pe rsons or legal entities were 
not allowed to establish savings houses. 
241. The insurance sector was regulated by the Law on Insurance (Official Gazette Nos. 49/97, 
79/99, 13/01, 26/01 and 4/02).  The Insurance Law had been amended to abolish restrictions such as 
economic needs tests, foreign equity limitations,  and reinsurance retro cession requirements.  
Parliament had enacted a new Law on Insurance Supervision on 11 April 2002 (Official Gazette No. 
27/02).  The Law governed the conditions for the conduct of life and non-life insurance and 
reinsurance, insurance brokerage, and the incorpor ation, operation, supervision and termination of 
activities relating to insurance and reinsurance business and insurance brokerage.  The Law on 
Insurance Supervision contained provisions regulat ing the methodology for calculating the required 
solvency margin for insurance companies depending on their type of insurance business.  The 
guarantee fund amounted to one third of the required solvency margin.  Notwithstanding this 
provision, the guarantee fund for an insurance company could not be less than €350,000-2.5 million 
for non-life insurance (depending on the type of activity);  €750,000 for life insurance;  and €1.5 
million for reinsurance.  The guarantee fund requir ements were identical for foreign and domestic 
natural and legal persons.   
242. Insurance companies were not allowed to provide banking services, but could establish and 
own banks, and vice versa.  Foreign insurance co mpanies could not provide insurance services 
through branches.  Branching would be allowed from 1 January 2008, or such earlier date that 
FYROM allows it.  A foreign or domestic legal entit y or natural person, other than a foreign insurance 
company or a bank, could not hold more than 25 per cent of the stock management rights in an 
insurance company, and this requirement would be  valid until 1 January 2008 or until such earlier 
date that FYROM allows higher levels of stoc k management rights.  A Central Depository of 
Securities was under establishment.  
243. In the telecommunications sector, the new legal regime provided conditions for non-
discriminatory, transparent and objective privatizat ion.  The Law on Telecommunications (Official 
Gazette Nos. 33/96, 17/98, 22/98 and 28/00) granted exclusive rights to Macedonian Telecom.  The monopoly rights for local, long-distance and inte rnational voice telephony, telegraph, telex, and 
public telephone and leased line serv ices were set to expire on 31 December 2004.  If FYROM should 
issue additional licences for fixed public telecommun ications networks before 1 January 2005, foreign 
firms will be permitted to compete for the licences on an equal and transparent basis with domestic 
firms, the exclusivity period will be terminated, an d the commitments scheduled from 1 January 2005 
will be immediately effective.  Other government mo nopolies existed in the supply of postal services;  
railway transport;  forestry;  primary education;  s upport services for air transport;  highway, bridge 
and tunnel operation services;  and the mainte nance of public roads and road facilities. 
244. Accountancy services were regulated by the Law on Accountancy and the Law on Trade 
Companies, as amended (Offic ial Gazette Nos. 70/01 and 50/01, respectively).  The amended 
provisions regulated the conditions for becoming an authorized accountant, stipulated permanent education of accountants to maintain high-quality services, the protection of accountants and their 
liability, etc.  Provision of foreign legal consultancy services was subject to reciprocity.  The laws of 
FYROM did not restrict foreign firms from estab lishing or operating hotels, restaurants, travel 
agencies or other tourist operations in FYROM. 
Transparency
 
Publication of information on trade  
245. The representative of FYROM said that Parlia ment had enacted the Law on Publishing Laws 
and Other Regulations and Acts in the Official Gaze tte of the Republic of Macedonia, published in the WT/ACC/807/27 
Page 46  
 
  Official Gazette No. 56/99.  The ac ts requiring publication in the Official Gazette were enumerated in 
Article 3 of the Law and included laws and authentic interpretations of laws;  updated texts of laws 
determined by the Legislative Commission of the Pa rliament;  the budget and the final account of the 
budget;  international agreements;  and bylaws, de cisions and instructions of the Government; and 
regulations, orders, instructions and other documents determined by law to be passed by Ministers and 
officials in charge of other administrative bodies.  Draft laws were not published in the Official 
Gazette.  
246. Specifically concerning the transparency requir ements stipulated in Article X of the GATT 
1994, Article 3 of the GATS, and the WTO Agreements on Import Licensing Procedures, Customs 
Valuation, TBT, SPS, etc., he added that laws and other regulations were publ ished before entry into 
force pursuant to Article 52 of the Constitution.  Laws and other regulations were published in the 
Official Gazette not later than seven days followi ng enactment, and would enter into force at the 
earliest on the eighth day following publication, or exceptionally - as determined by Parliament - on 
the day of publication.  The procedures for public ation and notification of sanitary and phytosanitary 
regulations had been reviewed to ensure full confor mity with the requirements of the SPS Agreement, 
Annex B, i.e. to allow a reasonabl e interval between the publicatio n of such regulations and their 
entry into force.  Laws and regulations could not be  applied retroactively, except when this would be 
more favorable to citizens. 
Notifications
 
247. The representative of FYROM said that, at the la test upon entry into force of the Protocol of 
Accession, FYROM would submit all initial notifications  required by any Agreement constituting part 
of the WTO Agreement.  Any regulations subsequent ly enacted by FYROM which gave effect to the 
laws enacted to implement any Agreement constituting part of the WTO Agreement would also 
conform to the requirements of that Agreement.  The Working Party took note of this commitment. 
Trade agreements  
248. The representative of FYROM said that FYROM had concluded agreements on trade and 
economic cooperation with Albania, China, Hungary, Poland, Romania, the Russian Federation, 
Switzerland and Ukraine, agreements on trade with  the Czech Republic and Egypt, an Agreement on 
Trade Cooperation with Malaysia, an Agreemen t on Economic Development Cooperation with 
Chinese Taipei, and an Agreement on Economic, Agricultural, Industrial, Technical and 
Technological Cooperation with Austria.  These ag reements did not contain any provisions relating to 
preferential market access for goods, and no pr ovisions on market access for services. 
249. FYROM accorded preferential market access in accordance with free trade agreements 
concluded with the Federal Republic of Yugoslavia (in force since 31 January 1997), Croatia 
(30 October 1997), Slovenia (1 December 1999,  but implemented on a temporary basis since 
1 July 1996), Bulgaria (1 January 2000), and Turkey (1 September 2000).  Free trade agreements with Ukraine and the EFTA countries – establishing free-trade areas with in 10 years - had entered into 
force on 10 September 2001 and 1 May 2002, respectively.  The European Union and FYROM had 
signed a Stabilization and Association Agreement on 9 April 2001.  FYROM had ratified this 
Agreement on 12 April 2001, while the Agreement was still awaiting ratification by EU Member 
States.  Negotiations on a free trade agreement with Romania had commenced in May 2000, but only 
consultative meetings had been held so far.  FY ROM applied tariff preferences on all products 
imported from Bosnia and Herzegovina, although no free trade agreement had been signed yet.  
Negotiations had been initiated in 19 99, and the parties had agreed all articles of the basic text of the 
Agreement, except articles on the dynamic liberaliza tion of trade in industrial products.  FYROM's 
free trade agreements did not cover services.  In 2000, FYROM's preferential trading partners had 
accounted for approximately 75 per cent of imports into FYROM, and 80 per cent of its exports.    WT/ACC/807/27 
 Page 47 
 
 
  250. The Stabilization and Association Agreement with  the EU aimed at the gradual establishment 
of a free trade area over a period of 10 years.  The Agreement contained provisions on the free 
movement of goods as well as the movement of wo rkers, finance and capital, and the establishment 
and supply of services.  Concerning trade in industri al products, except for goods listed in Annex 1 of 
the Agreement, for which FYROM would phase out all customs duties over a period of ten years, with 
a three-year grace period applied to some products (Annex 2), customs duties on all other industrial 
products would be phased out on the date of the entering into force of the Agreement.  Special 
arrangements existed for trade in textile products and steel products (Protocols 1 and 2).  All other 
duties and restrictions on imports and exports of  industrial products would be abolished with 
immediate effect.  Article 26 of the Agreement stip ulated abolition of all quantitative restrictions on 
agricultural and fish products.  Annex 4a listed agricultural products on which FYROM would eliminate tariffs, while zero duty tariff quotas and progressive reduction of above-quota tariff rates 
would be provided for goods listed in Annex 4b.  FYROM would also provide tariff concessions 
within tariff quotas for agricultural goods listed in Annex 4c.  Trade in processed agricultural products 
was governed by Protocol 3, which stipulated deta iled customs duties reduction tables for each type of 
product.  Trade in wine and spirits would be gove rned by a separate agreement (initialed by both 
parties on 17 July 2001).  Concerning fish and fish  products, Article 28 of the Agreement stipulated 
that FYROM would abolish all charges having an equivalent effect to a custom duty, and reduce 
customs duties on fish and fisheries products originating in the European Community by 50 per cent 
of the MFN duty.  The residual duties would be redu ced over a period of six years and eliminated at 
the end of this period.  These rules did not apply to  products listed in Annex 5b, which were subject to 
tariff reductions laid down in that annex.  Pendin g the ratification of the Stabilization and Association 
Agreement by EU Members States, the provisions ne cessary for the gradual es tablishment of the free 
trade area had entered into force on 1 June 2001 under an Interim Agreement. 
251. The representative of FYROM provided short su mmaries of the free trade agreements with 
Croatia, Slovenia, the Federal Republic of Yu goslavia, Bulgaria, Turkey, Ukraine and EFTA 
countries in documents WT/ACC/807/5/Add.1 (Annex 8), WT/ACC/807/18 and WT/ACC/807/23.  
He added that trade in agricultura l products under the free trade ag reements with Croatia, Slovenia 
and the Federal Republic of Yugoslavia was subject to mutual concessions granted in the form of 
tariff quotas.  Detailed information on the tariff rate  quotas applicable in 1999 and 2002 was provided 
in documents WT/ACC/807/3, Annex II and WT/ACC/807/26, Attachment 1.  Only the free trade 
agreement with the Federal Republic of Yugoslavia contained a provision on "gradual abolition" of 
tariff rate quotas.  However, the free trade agreem ents were being renegotiated to include provisions 
on the procedure for allocation of tariff quotas on ag ricultural and food products (first come, first 
served principle), the quantity of trade under tariff quota, levels of customs duty on agricultural and 
food products, and rules of origin.  He confirmed th at any tariff quotas resulting from the accession of 
FYROM to the WTO would be additional to the ta riff quotas under its free trade agreements. 
252. Some Members stated that FYROM's free trade agreements with Croatia, Slovenia and the 
Federal Republic of Yugoslavia did not result in free trade between the parties and did not appear 
consistent with GATT Article XXIV.  These arrangem ents did not eliminate substantially all barriers 
to trade between the parties, especially in agri culture, and FYROM was asked about future plans to 
address the deficiencies and bring these arrangem ents into conformity with GATT Article XXIV. 
253. The representative of FYROM replied that bilateral trade relations were undergoing 
substantial changes in the Balkan region.  The results of all of these changes were not yet fully 
known, but FYROM was striving towards the establ ishment of bilateral trade relations fully 
compatible with the GATT.  FYROM had made commitments under the Memorandum of 
Understanding on Trade Liberalization and Facilitati on, signed recently by the countries forming the 
Stability Pact for South Eastern Europe.  In his view , the free trade agreements with Croatia, Slovenia 
and the Federal Republic of Yugoslavia were already consistent with GATT Article XXIV as 
approximately 90 per cent of the bilateral trade wa s free of trade barriers.  Concerning agriculture, WT/ACC/807/27 
Page 48  
 
  mixed committees and subcommittees on quotas met re gularly to negotiate the annual lists of products 
subject to concessions and to discuss further liber alization of trade in products falling within 
HS Chapters 1-24. 
254. The representative of FYROM confirmed that his Government would observe the provisions 
of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its participation 
in trade agreements, and would ensure that the pr ovisions of these WTO Agreements for notification, 
consultation and other requireme nts concerning free trade areas and customs unions of which 
FYROM is a member were met from the date of accession.  He confirmed that FYROM would, upon 
accession, submit notifications and copies of its Free Trade Area Agreements, including those 
established in the context of the Stability Pact Memorandum of Understanding, to the appropriate 
WTO Councils and the Committee on Regional Trade Agreements (CRTA).  The Working Party took 
note of these commitments. 
Conclusions
 
255. The Working Party took note of the explanations and statements of FYROM concerning its 
foreign trade regime, as reflected in this Report.  The Working Party took note of the assurances and commitments given by FYROM in relation to cert ain specific matters which are reproduced in 
paragraphs 37, 45, 65, 71, 84, 97, 107, 111, 115, 122, 132, 135, 145, 153, 155, 160, 165, 177, 180, 
192, 211, 238, 247 and 254 of this Report.  The Working Party took note that these commitments had 
been incorporated in paragraph 2 of the Pr otocol of Accession of FYROM to the WTO. 
256. Having carried out the examination of the foreig n trade regime of FYROM and in the light of 
the explanations, commitments and concessions made  by the representative of FYROM, the Working 
Party reached the conclusion that FYROM be i nvited to accede to the Marrakesh Agreement 
Establishing the WTO under the provisions of Article XII.  For this purpose, the Working Party has 
prepared the draft Decision and Protocol of Accessi on reproduced in the Appendix to this Report, and 
takes note of FYROM's Schedule of Conce ssions and Commitments on Goods (document 
WT/ACC/807/27/Add.1) and its Schedule of Sp ecific Commitments on Services (document 
WT/ACC/807/27/Add.2) that are annexed to the draft Protocol.  It is proposed that these texts be 
adopted by the General Council when it adopts th e Report.  When the Decision is adopted, the 
Protocol of Accession would be open for acceptance by FYROM which would become a Member thirty days after it accepts the said Protocol.  The Working Party agreed, therefore, that it had 
completed its work concerning the negotiations for the accession of FYROM to the Marrakesh 
Agreement Establishing the WTO. 
_______________ 
  
  WT/ACC/807/27
 Page 49ANNEX I 
Laws, Regulations and Other Information Provided to the Working Party by FYROM  
Item no. National Law/ Regulation/Document Official Gazette number 
1.  The Constitution of RM 52/91, 1/92, 31/98 
2.  National Development Strategy for Macedonia  
3.  Macroeconomic Policy of RM for 2000 86/99 
4.  Law on Transformation of Socially Owned Enterprises 38/93, 48/93, 21/98, 25/99, 39/99, 81/99, 49/2000 
5.  Law on Privatization of State Capital in Enterprises 37/96, 25/99, 81/99, 49/2000 
6.  Law on Transformation of Agricultural Co-operatives 19/96, 25/99, 81/99, 48/2000 
7.  Decision on Highest Prices of Certain Products and Services 26/2000 
8.  Law on Property Taxes Correction 80/93, 3/94, 71/96, 54/2000 
9.  Law on Excise Taxes (and Tariff) 78/93, 70/94, 14/95, 42/95, 71/96, 5/97, 36/97, 7/98, 63/98, 39/99, 
43/99, 9/2000, 25/2000, 45/2000, 61/2000 
10.  Law on Excise (applied since 1 July 2001)  
11.  Proposed Law on Amending and Revising the Law on Excise (May 2002)  
12.  Amendments to the Law on Excise (tobacco) of 20 June 2002 45/02 
13.  Draft Amendments to the Law on Excise (wine) of 27 August 2002  
14.  Law on Profit Tax 80/93, 33/95, 43/95, 71/96, 5/97, 28/98  
15.  Law on Personal Income Tax 80/93, 3/94, 70/94, 71/96, 28/97, 27/96, 43/96, 222/97 
16.  Law on Credit Relations with Foreign Countries 31/93, 45/96 
17.  VAT Law 44/99, 59/99, 86/99, 11/2000, 93/2000 
18.  Law on the National Bank of the Republic of Macedonia  29/96, 118/96, 184/96, 37/98, 165/98 
19.  Law on Financial Operations 
ABROGATED 42/93, 32/97, 50/2001 
20.  Law on Payment Transactions 80/93, 9/94, 8/94, 65/95, 71/96, 65/96, 7/98, 16/2000 
21.  Law on Foreign Exchange Operations 30/93, 42/96, 54/2000 
22.  Law on Foreign Exchange Operations of 1 October 2001  
23.  Programme for Attracting Foreign Direct Investments in the RM  
24.  Public Investment Programme of the Republic of Macedonia 1999 – 2000  
25.  Law on Investment Funds 9/2000 
26.  Law against Unfair Competition 80/99 
27.  Law against Limitations on Competition 80/99 
28.  Draft Law on Consumer Protection (October 2000)  
29.  Law on Publishing Laws and Other Regulations and Acts in the Official Gazette of the 
Republic of Macedonia 56/99 
30.  Law on Market Inspection 35/97, 23/99  
31.  Securities Law 63/2000, 103/2000, 34/2001 
32.  Law on Amending and Revising the Law on Securities 34/2001  
 WT/ACC/807/27 
Page 50 Item no. National Law/ Regulation/Document Official Gazette number 
33.  Bankruptcy Law 55/97 
34.  Law on Organization and Operation of State Administration Bodies  58/2000 
35.  Law on Trade 23/95, 30/95, 43/95, 23/99, 43/99  
36.  Law on Trade Companies 28/96, 7/97, 21/98, 37/98, 63/98, 39/99, 81/99, 37/2000 
37.  Law on Amending and Revising th e Law on Trade Companies 50/2001 
38.  Customs Tariff Law 38/96, 45/97, 54/97, 61/97, 26/98, 15/2001 
39.  Law on Foreign Trade  31/93, 41/93, 78/93, 44/96, 59/96, 15/97, 13/98, 13/99, 50/99, 82/99 
40.  Law on Foreign Trade of 20 June 2002 45/02 
41.  Customs Law  21/98, 26/98, 63/98, 25/2000, 109/2000 
42.  Proposed amendments to the Customs Law relating to "favourable tariff treatment", "rules of origin 
- non preferential origin" and "value of goods for customs purposes" (May 2002)  
43.  Amendments to the Customs Law of 4 July 2002 55/02 
44.  Regulation on the Procedure and Instruments for Securing Payment of Customs Liabilities 
(Pursuant to Article 172, paragraph 4 of the Customs Law) 21/98, 26/98, 63/98, 86/99, 25/2000 
45.  Regulation Governing the Amount of the Fee for Customs Services Rendered 102/01 
46.  Regulation Governing the Fee for Customs Services of 20 August 2002 69/02 
47.  Decision on Determining Goods,  Quantities and Valu e of Goods Subject to  Customs Privilege 
when Imported 67/93, 34/94, 42/94, 11/98  
48.  Regulation on Customs Valuation 17/2000 
49.  Regulation on Customs Valuation of 9 July 2002 60/02 
50.  Regulation on Implementation of the Provisions of the Customs Code Concerning Valuation of 
Goods for Customs Purposes of 2002  
51.  Decision on Customs Valuation of Goods Subject to Same Tariff Rate 67/93  
52.  Regulation on the Procedures, Criteria and Time Limits for Determining and Proving Origin of 
Goods  
26/2000 
53.  Law on Units of Measurement and Measuring Instruments 23/95 
54.  Law on Metrology 55/02 
55.  Law on Accreditation of 4 July 2002 54/02 
56.  Law on Prescribing Technical Re quirements of Products and Conformity Assessment of 4 July 
2002 55/02 
57.  Law on Standardization of 4 July 2002 54/02 
58.  Law on Quality Control for Agricultural and Food Products in the Foreign Trade 5/98, 13/99  
59.  Law on Health Safety of Food Products and Articles for General Use 53/91, 15/95 
60.  Law on Food Safety of 4 July 2002 54/02 
61.  Proposal for the Enactment of the Law on Food Safety (Contents of the Law on Safety of Foodstuff 
and Other Products and Material in Contact wi th Foodstuff), translation dated September 2001  
62.  Decision on Determining Border Posts for Importation, Exportation and Transit of Plants, Plant 
Products and Plant Protection Chemicals  34/2000  
  WT/ACC/807/27
 Page 51Item no. National Law/ Regulation/Document Official Gazette number 
63.  Decision on Determining Agricultural and Food Products and Their Processings That Are Subject 
to Quality Control in the Foreign Trade  53/98  
64.  Law on Medications, Remedial Me dicines, Medical Devices 21/98  
65.  Law on Health Control of Foodstuffs and Products for Common Use 29/73, 37/86, 15/95 
66.  Law on Plant Protection 25/98, 6/2000 
67.  Law on Veterinary Health 28/98 
68.  Law on Broadcasting 20/97 
69.  Law on Expropriation 33/95, 293/95, 323/95, 20/98, 40/99, 45/2000 
70.  Law on Free Economic Zones 56/99  
71.  Amendments to the Law on Free Economic Zones 6/02 
72.  Interpretation of Article 3 of the Law on Free Economic Zones of 4 September 2002 56/99, 41/00, 6/02 
73.  Law on Waste (Collection of legislation sets in the field of communal (public) works) 37/98  
74.  Proposed Law on Amending and Revising the Law on Communal Services (May 2002)  
75.  Law on Environment and Nature Protection and Promotion 69/96, 13/99 
76.  Proposed Law on Amending and Revising the Law on Protection and Promotion of 
Environment and Na ture (May 2002)  
77.  Decision on the Conditions, Manner and Time Limits for Barters 70/94 
78.  Law on Public Procurement 26/98  
79.  Law on Stimulating Agriculture Development 24/92, 32/92, 83/92, 78/93, 14/96 
80.  Law on Special Import Duty for Agricultural and Food Products 2/94  
81.  Decision on Determining Special Import Duties for Certain Agricultural and Food Products 1/2000 
82.  Decision on Determining the Amount of the Special Import Duty for Certain Agricultural and 
Food Products 64/96  
83.  Law on the Agricultural Fund of April 2002 11/2002 
84.  Law on Performing Agricultural Activities 11/2002 
85.  Law on Tobacco 69/96  
86.  Regulation on Appellation of Origin 24/98 
87.  Regulations for the Procedure for Recognizing Appellation of Origin and the Procedure for 
Recognizing Right for Use of an Appellation of Origin 24/98 
88.  Regulation on Trademark 15/94, 40/94  
89.  Regulation on Model and Design 15/94, 40/94, 16/97 
90.  Regulation on Patent 15/94, 46/97  
91.  Criminal Code (Section related to IPR: Penalty Provisions) Article 157 37/96  
92.  Law on Industrial Property 42/93  
93.  Law on Industrial Property of June 2002 47/2002 
94.  Law on Protection of Layout Design on Integrated Circuits 5/98  
95.  Law on Copyright and Related Rights 47/96, 3/98  
96.  Draft Amendments to the Copyright Law of 16 August 2002  
97.  Excerpt on Copyright Law Amendments and TRIPS Compliance of 20 August 2002   
 WT/ACC/807/27 
Page 52 Item no. National Law/ Regulation/Document Official Gazette number 
98.  Government Decision No. 23-4449/1 on WIPO Treaties of 27 August 2002 70/2002 
99.  Law on Concessions 42/93  
100.  Law on Employment of Foreigners 12/93 
101.  Law on the Bar 80/92 
102.  Banking Law  63/2000, 103/2000 
103.  Law on Accounting 42/93  
104.  Law on Audit 65/97  
105.  Law on Insurance 49/97  
106.  Amendments to the Law on Insurance 79/99 
107.  Law on Amending and Revising the Law on Insurance 13/2001 
108.  Law on Insurance Supervision   
109.  Law on Telecommunications 33/96, 17/98, 22/98 
110.  Postal Services Law (proposal of August 2001)  
111.  Law on Road Transport 7/99 
112.  Draft Law on Carriage in the Road Transport  
113.  Law on Spatial and Urban Planning 4/96 
114.  Proposed Law on Amending and Revising the Law on Spatial and Urban Planning 
(May 2002)  
115.  Proposed Law on Amending and Revising the Law on Movement and Residence of 
Foreigners (May 2002)  
116.  Law on Ratification of the Agreement for Free Trade with Slovenia MD–48/96–I 
117.  Law on Ratification of the Agreement for Free Trade with Croatia MD – 28/97  
118.  Law on Ratification of the Agreement for Free Trade with SR Yugoslavia 59/96 – I 
119.  Agreement for Cooperation between RM and EU 37/97  
120.  Agreement for Trade with Textile Products between RM and EU 35/98 
121.  Stabilization and Association Agreement with EU  
122.  Agreement on Free Trade with the Republic of Turkey  
123.  Agreement on Free Trade with the Republic of Bulgaria  
124.  Agreement on Free Trade with Ukraine  
125.  Agreement on Free Trade with EFTA countries  
126.  Law on State Statistics 54/97  
127.  Law on Movement and Residence of Aliens 36/92, 66/92, 26/93 
128.  Law on Labor Relations 80/93, 3/94, 14/95, 53/97, 59/97 
129.  Law on Amending and Revising the Law on Labour Relations 21/98 
130.  Law on Energy 47/97, 40/99, 98/2000 
131.  Law on Construction of Investment Buildings 15 /90, 11/91, 11/94, 18/99, 25 /99 
132.  Law on Catering and Tourism 23/95, 33/2000 
133.  Import statistics for the Republic of Macedonia for the years 1998, 1999 and 2000  WT/ACC/807/27 
 Page 53 
 
 
  Table 1(a)  
Privatization – status report on 31 March 2002  
Sector structure at the beginning of privatization  
Sector Number of companies Number of employees Equity in DM 
Manufacturing 403  149,174  2,153,582,302  
Construction 117  33,499  231,190,832  
Trade 385  20,773  494,080,941  
Transport & Traffic 63  12,080  132,028,952  
Finance & Services 120  4,417  51,334,955  
Crafts 58  3,017  18,339,333  
Catering & Tourism 70  5,890  218,710,606  
TOTAL 1,216  228,850  3,299,267,922  
(Statistics provided by the Payment Operations Service – POS, 31 December 1994) 
 
 
Privatization processes in progress by 31 March 2002  
Sector Number of companies Number of employees Equity in DM 
Manufacturing 24 4,785 39,669,861 
Agriculture 19 1,264 22,695,096 
Construction 6 146 9,336,251 
Trade 20 2,797 13,509,785 
Transport & Traffic 1 43 947,386 
Finance & Services 10 148 1,023,165 
Craft 1 75 360,000 
Catering & Tourism 4 271 3,945,877 
TOTAL 85 9,529 91,487,421 
 
 
Privatization transactions completed by 31 March 2002  
Sector Number of companies Number of employees Equity in DM 
Manufacturing 501 138,295 2,882,840,191 
Agriculture 426 20,343 393,623,598 
Construction 123 31,877 238,736,646 
Trade 353 17,682 504,185,426 
Transport & Traffic 53 7,322 79,187,358 
Finance & Services 115 7,345 239,644,557 
Craft 55 2,914 48,190,145 
Catering & Tourism 62 4,212 181,055,362 
TOTAL 1,688 229,990 4,567,463,282 WT/ACC/807/27 
Page 54  
 
  Progress of privatization – number of companies by sectors
 
 
Sector Privatized In process 
Manufacturing 501 24 
Agriculture 426 19 
Construction 123 6 
Trade 353 20 
Transport & Traffic 53 1 
Finance & Services 115 10 
Craft 55 1 
Catering & Tourism 62 4 
TOTAL 1,688 85 
 
 
Progress of privatization – num ber of employees by sectors  
Sector Privatized In process 
Manufacturing 138,295 4,785 
Agriculture 20,343 1,264 
Construction 31,877 146 
Trade 17,682 2,797 
Transport & Traffic 7,322 43 
Finance & Services 7,345 148 
Craft 2,914 75 
Catering & Tourism 4,212 271 
TOTAL 229,990 9,529 
 
 
Progress of privatization – equity  
(equity in DM)  
Sector Privatized In process 
Manufacturing 2,882,840,191 39,669,861 
Agriculture 393,623,598 22,695,096 
Construction 238,736,646 9,336,251 
Trade 504,185,426 13,509,785 
Transport & Traffic 79,187,358 947,386 
Finance & Services 239,644,557 1,023,165 
Craft 48,190,145 360,000 
Catering & Tourism 181,055,362 3,945,877 
TOTAL 4,567,463,282 91,487,421 
  WT/ACC/807/27 
 Page 55 
 
 
  Number of privatized companies by sectors  
Sector Privatized 
Manufacturing 501 
Agriculture 426 
Construction 123 
Trade 353 
Transport & Traffic 53 
Finance & Services 115 
Craft 55 
Catering & Tourism 62 
TOTAL 1,688 
 
 
Number of privatized companies by model of privatization  
Model Companies Employees Equity in DM 
Old law 66 11,522 114,471,007 
EBO 396 17,155 155,945,081 
Sale of Ideal Part 187 25,177 619,195222 
MBO 239 71,728 1,384,730,245 
Leasing 4 217 1,872,951 
Additional capital 27 7,620 171,472,811 
Residual 30 15,426 321,372,956 
D/E conversion 92 23,096 633,562,543 
Foreign equity 155 1,843 49,400,052 
Private equity 143 4,854 67,335,662 
Liquidations 169 1,089 113,709 
Buy-out 180 50,363 1,047,991,044 
TOTAL 1,688 229,990 4,567,463,282 
 
 
Employees in privatized companies by model  
Model Employees 
Old law 11,522 
EBO 17,155 
Sale of Ideal Part 25,177 
MBO 71,728 
Leasing 217 
Additional capital 7,620 
Residual 15,426 
D/E conversion 23,096 
Foreign equity 1,843 
Private equity 4,854 
Liquidations 1,089 
Buy-out 50,363 
TOTAL 229,990 
 WT/ACC/807/27 
Page 56  
 
  Equity in privatized companies – by model
 
Model Equity in DM 
Old law 114,471,007 
EBO 155,945,081 
Sale of Ideal Part 619,195222 
MBO 1,384,730,245 
Leasing 1,872,951 
Additional capital 171,472,811 
Residual 321,372,956 
D/E conversion 633,562,543 
Foreign equity 49,400,052 
Private equity 67,335,662 
Liquidations 113,709 
Buy-out 1,047,991,044 
TOTAL 4,567,463,282 
 
 
Number of privatized companies – by size  
Size Number of companies Equity in DM 
Large 265 3,213,473,293 
Medium 330 912,440,786 
Small 1,093 441,549,204 
TOTAL 1,688 4,567,463,282 
   WT/ACC/807/27 
 Page 57 
 
 
   
Table 1(b)  
Public Companies (PC) Not Subject to Priv atization Under Existing Legislation  
No. Company  
1. Macedonian Railways Skopje 
2. Electric Power Company of Macedonia Skopje 
3. Macedonian Roads Skopje 
4. Agro-Stock Exchange Skopje 
5. PC for Area and Urban Planning Skopje 
6. Macedonian Forests Skopje 
7. PC Macedonian Broadcasting Skopje 
8. Water Utility of Macedonia Skopje 
9. PC Macedonian Posts Skopje 
10. Macedonian Telecommunications Skopje 
11. Macedonian Posts PC fo r Internal and External Postal Traffic Skopje 
12. Macedonian Radio-Television Skopje 
13. PC Official Gazette of the Republic of Macedonia Skopje 
14. PC for Airport Services Macedonia Skopje 
15. PC for Support of the Individual Agriculture Skopje 
16. PC for Utilization of Pastures Skopje 
17. PC for Utilization of Living and Business Premises Skopje 
18. PC Communal Hygiene – Skopje Skopje 
19. Water Utility and Sewage Skopje 
20. PC Streets and Roads-Skopje Skopje 
21. Drisla-Sanitary Dump-Batinci Batinci 
22. GA-MA PC for Procurement, Transport and Distribution of Natural Gas-Skopje Skopje 
23. Sopiste PC for Communal Works-Skopje Skopje 
24. Skopje Public Transport Company-Skopje Skopje 
25. Ilinden Public Communal Company-Ilinden Ilinden 
26. Studencica-Zletovica PC for Water Supply-Skopje Skopje 
27. Parks-Skopje Skopje 
28. PC Vodovod (water utility)-Bitola Bitola 
29. Construction Communal PC-Bitola Bitola 
30. PC Komunalec-Bitola Bitola 
31. PC Markets-Bitola Bitola 
32. Komunalec PC for Communal Works-Demir Hisar Demir Hisar 
33. Bosava PC for Communal Works-Demir Kapija Demir Kapija 
34. PC Proleter-Resen Resen 
35. PC Vet Station-Resen Resen 
36. PC Vet Station-Kicevo Kicevo 
37. PC Vodovod (water utility)-Kocani Kocani 
38. PC Kocani for Utilization of Urban Land-Kocani Kocani 
39. Masalnica PC for Communal Works-Orizari Orizari 
40. Oblesevo PC for Communal Works-Oblesevo Oblesevo 
41. Ilinden PC for Communal Works –Zrnovci Zrnovci 
42. Solidarnost PC for Communal Works –Vinica Vinica 
43. PC Kale-Blatec Blatec 
44. Vet Station-Berovo Berovo 
45. Usluga PC for Communal Works –Berovo Berovo 
46. Obnova PC for Communal Works –Pehcevo Pehcevo 
47. Komunalec PC for Communal Works –Pehcevo Pehcevo 
48. Bregalnica PC for Communal Works –Delcevo Delcevo WT/ACC/807/27 
Page 58  
 
  No. Company  
49. PC Vet Station-Delcevo Delcevo 
50. PC Doming-Makedonska Kamenica Makedonska 
Kamenica 
51. PC Vodovod (water utility)-Kumanovo Kumanovo 
52. PC Markets-Kumanovo Kumanovo 
53. PC for Parks-Kumanovo Kumanovo 
54. Pisa PC Lipkovo-Orizare Orizare 
55. Penda PC for Water Utility and Sewage Orizare 
56. Kratovo PC for Utilization of Urban Land and Maintenance of Communal 
Infrastructure-Kratovo Kratovo 
57. PC Vet Station-Kriva Palanka K. Palanka 
58. PC Komunalec-Kriva Palanka K. Palanka 
59. PC Vet Station-Ohrid Ohrid 
60. Komunalec PC for Communal Services-Ohrid Ohrid 
61. Sateska PC for Communal Works –Meseista Meseista 
62. PC for Communal Works –Struga Struga 
63. PC Vet Station-Struga Struga 
64. Struga-turs PC for Touris m and Tourist Agency Struga 
65. 8 Noemvri PC for Utilization of U rban Land-Struga Struga 
66. Eremja PC for Communal Works –Vevcani Vevcani 
67. Pastertia PC for Communal Works –Velesta Velesta 
68. Proakva PC for Intercity Water Supply of Ohrid and Struga-Struga Struga 
69. Standard PC for Communal Works –Debar Debar 
70. Jale PC Centar Zupa– Centar Zupa Centar  Zupa 
71. Komunalec PC for Communal Works –Prilep Prilep 
72. PC for Communal Works –Dolneni Dolneni 
73. Komunalec PC for Utilization of Urban Land-Makedonski Brod Makedonski Brod 
74. Komuna PC for Communal Works –Krusevo Krusevo 
75. Komunalec PC for Communal Works –Strumica Strumica 
76. Komuna PC for Communal Works -Novo Selo Novo Selo 
77. Communal service PC for Communal Works –Valandovo Valandovo 
78. PC Vet Station-Valandovo Valandovo 
79. Progres PC for Communal Works –Radovis Radovis 
80. Fortuna PC for Communal Works –Stip Stip 
81. Ilinden PC for Communal Works –Probistip Probistip 
82. PC Vet Station-Probistip Probistip 
83. Edinstvo PC for Communal Works -Sveti Nikole Sv. Nikole 
84. Tetovo PC for Communal Works –Tetovo Tetovo 
85. PC Geoinzenering-Tetovo Tetovo 
86. Vardar-Brvenica Brvenica 
87. Vardar Inzenering-Brvenica Brvenica 
88. PC Gostivar-Gostivar Gostivar 
89. Derven PC for Comm unal Works –Veles Veles 
90. PC Vet Station-Veles Veles 
91. Vila Zora PC for Construction and Utilization-Veles Veles 
92. Topolka PC for Communal Works –Caska Caska 
93. PC Komunalec-Gevgelija Gevgelija 
94. PC Vodovod (water utility)-Bogdanci Bogdanci 
95. PC Komunalec Polin-Star Dojran Star Dojran 
96. PC Miravci-Miravci Miravci 
97. PC Napredok-Prdejci Prdejci 
98. PC Tikvesko Pole-Kavadarci Kavadarci 
99. PC Komunalec-Kavadarci Kavadarci  WT/ACC/807/27 
 Page 59 
 
 
  No. Company  
100. PC Tikvesija-Kavadarci Kavadarci 
101. Mito Hadjivasilev Jasmin PC for Utilisation of Sport Infrastructure-Kavadarci Kavadarci 
102. PC Vet Station-Negotino Negotino 
103. Komunalec PC for Communal Works and Services-Negotino Negotino 
 WT/ACC/807/27 
Page 60  
 
  Table 2:  Goods and Services Subject to Price Control
 
Classification (Harmonized System or Common 
Product Classification) Product or Sector 
HS 2710 11 51 00 
HS 2710 11 59 00 HS 2710 11 45 00 
HS 2710 19 45 00 
HS 2710 19 49 00 
HS 2710 19 63 00 Petrol derivatives 
HS 2716 00 00 00 Electrical energy 
HS 2711 11 00 00 Natural gas 
HS 2716 Heating energy 
CPC 18000 Production and supply of raw water for consumption 
CPC 81292 Motor vehicles insurance 
Services subject to approval granted by local government bodies 
CPC 69210 Production and distribution of drinking water 
CPC 942 Treatment and disposal of waste water 
(collectors excluded) 
CPC 94020 Renovation services in towns, cities and settlements 
(collecting and depositing waste) 
  WT/ACC/807/27 
 Page 61 
 
 
  Table 3(a)  
Products subject to excise taxes  
HS Number Description of Product Excise applied 
2710 00 26 00 Aviation spirit 32,923 Mden/kg
2710 00 27 00 with a lead content, not exceeding 0.013 g per litre, with an 
octane number (RON) of less than 95 29,274 Mden /kg
2710 00 29 00 with a lead content, not exceeding 0.013 g per litre, with an 
octane number (RON) of  95 or more but less than 98 29,274 Mden /kg
2710 00 32 00 with a lead content, not exceeding 0.013 g per litre, with an 
octane number (RON) of 98 or more 29,274 Mden /kg
2710 00 34 00 with a lead content exceeding 0.013 g per litre, with an octane 
number (RON) of less than 98 32,923 Mden /kg
2710 00 36 00 with a lead content exceeding 0.013 g per litre, with an octane 
number (RON) of 98 or more 32,923 Mden /kg
2710 00 66 00 With a sulphur content not exceeding 0.05 per cent by weight:  
 -  as a power fuel; 
 -  as a heating fuel; 14,476 Mden /kg
  3,742 MDen /kg
2710 00 68 00 With a sulphur content exceeding 0,2 per cent by weight: 
-  as a power fuel; 
-  as a heating fuel; 14,476 MDen /kg
  3,742 MDen /kg
2711 12 11 00  Liquefied propane of a purity not less than   99  per cent, for use:  
- as a power fuel; 
- as a heating fuel; 4,900 MDen /kg
4,876 MDen /kg
2711 19 00 00 Other in gaseous state 
- as a power fuel; 
- as a heating fuel; 4,900 MDen /kg
4,876 MDen /kg
2711 29 00 00 Other 
- as a power fuel; 
- as a heating fuel; 4,900 MDen /kg
4,876 MDen /kg
2710 00 51 00 Kerosene as a jet fuel 9,000 MDen /kg
 Other medium oils used as : 
 - power fuel; 
 - heating fuel;  9,000 MDen /kg
1,800 MDen /kg
2710 00 74 00 Fuel oils with a sulphur content not exceeding 1 per cent by 
weight; 0,100 MDen /kg
2710 00 76 00 Fuel oils with a sulphur content exceeding 1 per cent by weight 
but not exceeding 2 per cent by weight; 0,100 MDen /kg
2710 00 77 00 Fuel oils with a sulphur content exceeding 2 per cent by weight 
but not exceeding 2,8 per cent by weight; 0,100 MDen /kg
2710 00 78 00 Fuel oils with a sulphur content exceeding 2,8 per cent by weight; 0,100 MDen /kg
2203 
2206 Beer 3 MDen per 
litre/degree of alcohol 
or 1.25 MDen per 
litre/degree of extractWT/ACC/807/27 
Page 62  
 
  HS Number Description of Product Excise applied 
Ex2204 10 
Ex2204 21 10 Ex2204 29 10 
Ex2205 I. SPARKLING WINES 
Products bottled with cork strengthened  with special supporters 
or products under dissolved carbon dioxide pressure of 3 bars or 
more that have an alcohol content of at least 1.2% vol. but not 
more than 15% vol. when the alcohol content of the finished product is obtained only by fermentation.  
 0.00 MDen /litre
Ex2204  
Ex2205 II. WINES 
All products, with the exception of sparkling wines, that have an 
alcohol content of at least 1.2% vol. but not more than 15% vol. 
when the alcohol content of the finished product was obtained 
only by fermentation or have an alcohol content of at least 15% vol. but not more than 18% vol., if not produced by enrichment 
and when the alcohol content of the finished product is obtained 
only by fermentation.  0.00 MDen /litre
2206 00 31 00 
2206 00 39 00 
Ex2204 10 Ex2204 21 10 
Ex2204 29 10 
Ex2205 III. OTHER SPARKLING DRINKS 
Products not designated as sparkling wines bottled with a cork 
sustained by special supporters, or products dissolved under 
carbon dioxide pressure of 3 bars or more that have an alcohol 
content of at least 1.2% vol. but not more than 13% vol., or have an alcohol content of at least 13% vol. but not more than 15% vol. 
and when the alcohol content of the finished product is obtained 
only by fermentation. 30.00 MDen /litre
Ex2204  
Ex2205  
Ex2206 IV. OTHER NON-SPARKLING DRINKS 
Products under tariff numbers 2204 and 2205 not included in the 
“wine” category, as well as products under tariff number 2206 
with the exception of “other sparkling fermented drinks” and “beer” with an alcohol content of at least 1.2% vol. but not more 
than 10% vol. or an alcohol content of at least 10% vol. but not 
more than 15% vol. and when the alcohol content of the finished product is obtained only by fermentation. 
 30.00 MDen /litre
Ex2204 
Ex2205  Ex2206 Semi-products
 
Products under tariff numbers 2204, 2205 and 2206 not falling under “sparkling wine” and “wine” categories with an alcohol 
content of at least 1.2% vol. but not more than 22% vol.  
 300.00 MDen per 
litre/degree of alcohol
Ex2204 Ex2205 
Ex2206 
Ex2207 Ex2208 V. ETHYL ALCOHOL 
- Products under tariff numbers 2204 and 2205 with and alcohol 
content exceeding 22% vol. 
- Products under tariff  numbers 2207 and 2208 with an alcohol content of more than 1.2% vol., even when they are part of  other 
products classified under different chapters of the Customs Tariff; 
- Drinkable ethyl alcohol, regardless of whether it contains dissolved products or not. 
 
 300.00 MDen per 
litre/degree of alcohol WT/ACC/807/27 
 Page 63 
 
 
  HS Number Description of Product Excise applied 
2402 Cigars, cigarillos and cigarettes Domestic:
33 per cent ad 
valorem
Imported:
1.35 Mden /piece
2403 Smoking tobacco Domestic:
33 per cent ad 
valorem
Imported:
1,350.00 MDen /kg
8703  Motor cars for the transport of persons, assembled, including 
motor cars for the combined transport of persons and goods (by 
type "station wagon" and "van"), and racing cars.   1.  Up to 2,0 ltr:  
7.5 per cent ad 
valorem
2.  Above 2.0 ltr.:  
7.5 per cent ad 
valorem
 
 WT/ACC/807/27 
Page 64  
 
   
Table 3(b)
 
Action plan proposed by FYROM for equalization of excise taxes  
on domestically-produced and imported tobacco and tobacco products  
Domestic cigarettes Imported cigarettes 
Excise Tax Excise Tax Year per cent of 
retail price MKD/piece Level of 
reduction 
(per cent) per cent of 
retail price MKD/piece Level of 
reduction 
(per cent) 
2003 33 / 0 0 1.350 0 
2004 33 / 0 0 1.350 0 
2005 30 0.040 0 5 1.100 -3.8 
2006 28 0.070 0 10 0.800 -11.2 
2007 26 0.100 0 26 0.100 -15.6 
 
Domestic cigars and cigarillos Imported cigars and cigarillos 
Excise Tax Excise Tax Year per cent of 
retail price MKD/piece Level of 
reduction 
(per cent) per cent of 
retail price MKD/piece Level of 
reduction 
(per cent) 
2002 33 0.000 0 0 1.350 0 
2003 33 0.000 0 0 1.350 0 
2004 33 0.000 0 0 1.350 0 
2005 0 1.350 0 0 1.350 0 
 
Domestic fine sliced tobacco Imported fine sliced tobacco 
Excise Tax Excise Tax Year per cent of 
retail price MKD/kg Level of 
reduction 
(per cent) per cent of 
retail price MKD/kg Level of 
reduction 
(per cent) 
2002 33 0.00 0 0 1.350 0 
2003 33 0.00 0 0 1.350 0 
2004 33 0.00 0 0 1.350 0 
2005 0 1.350 0 0 1.350 0 
 
Domestic other smoking tobacco Imported other smoking tobacco 
Excise Tax Excise Tax Year per cent of 
retail price MKD/kg Level of 
reduction 
(per cent) per cent of 
retail price MKD/kg Level of 
reduction 
(per cent) 
2002 33 0.00 0 0 1.350 0 
2003 33 0.00 0 0 1.350 0 
2004 33 0.00 0 0 1.350 0 
2005 0 1.350 0 0 1.350 0 
  WT/ACC/807/27 
 Page 65 
 
 
  Table 4(a)  
Goods subject to reduced rate of VAT  
 Description of the product 
 
Ex 0101 Ex 0102-0104  
0105 
Ex 0106 Live animals, except live wild animals: 
a) Horses, asses, mules and hinnies b)  Bovine, pork, sheep and goats 
c)  Live poultry  
d)  Domestic rabbits, bees 
Chapter 2 Meat and other slaughtered edible products 
Ex Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates except ornamental 
fish 
Chapter 4 Milk and dairy products; birds' eggs; natural honey; edible products of animal 
origin, not elsewhere specified or included  
 
0504 
Ex 0506 Other products of animal origin: 
a)  Guts, bladders and stomachs of animals (other than fish), 
b)  Un-worked bones 
0601 – 0602 Live trees and other plants 
Chapter 7 Edible vegetables and certain roots and tubers 
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons 
Chapter 9 Coffee, tea, maté and spices 
Chapter 10 Cereals 
1101 – 1106  
Ex 1108 Starch and milling industry products 
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruits; industrial 
or medicinal plants; straw and fodder 
1302 20 Pectic substances, pectinates and pectates 
Ex 1401 Vegetable materials of a kind used primarily for plaiting  
 non-processed 
Ex Chapter 15 Edible animal and vegetable fats and oils and their cleavage products; processed 
edible fats; raw bee wax 
Chapter 16 Preparations of meat, fish or crustaceans, molluscs or other aquatic invertebrates 
Chapter 17 Sugars and sugar confectionery 
1805 and 1806 
 Cocoa powder, not containing added sugar or other sweetening matter; Chocolate 
and other food preparations containing cocoa 
Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products 
2001 – 2008 Products of vegetables, fruits and other edible parts of plants, except juices from 
fruits and vegetables 
Chapter 21 Miscellaneous edible preparations 
Ex 2201 Waters, except natural or artificial mineral waters or aerated waters, in packages 
for consumption 
2209 Vinegar and substitutes for vinegar obtained from acetic acid 
2301 –2308 Residues and waste from food industries 
Ex 2309 Products used as animal food, except dog, cat or other pets’ food put up for retail 
sale 
2401 Unmanufactured tobacco; tobacco refuse 
2501 00 91 00 Salt suitable for human consumption WT/ACC/807/27 
Page 66  
 
   Description of the product 
 
2701 2702 
2710 00 74 00; 76 00; 77 
00 and 78 00  2711 
2716  
........ ........ Mineral fuels, mineral oils and products of their distillation: 
a)  Hard coal and various forms of coal briquettes b)  Dark coal and lignite, whether or not agglomerated, excluding jet 
c)  Fuel oils 
 d)  PetrolEuropean Unionm gases and other gaseous hydrocarbons 
e)  Electrical energy 
f)  Heating g)  Cooling 
2836 10 00 00 
2836 30 00 00 Commercial ammonium carbonate and other ammonium carbonates; Sodium 
hydrogencarbonate (sodium bicarbonate) 
2905 44 11 00 2905 44 19 00 2905 44 91 00 
2905 44 99 00 
3824 60 11 00 3824 60 19 00 3824 60 91 00 
3824 60 99 00 D-glucitol (sorbitol) 
Ex 2915 21 00 00 Acetic acid 
Ex 2925 11 00 00 Sodium and potassium saccharin salts 
Ex 3003 and 3004 Human medicines 
 
3006 60  
4014 10 00 00 Contraception products: 
a)  Chemical contraceptive preparations; 
b)  Sheath contraceptives; 
Chapter 31 Fertilizers 
Ex 3302 10 00 00  
Ex 3302 10 21 00 
Ex 3302 10 29 00 
Ex 3302 10 40 00 Ex 3302 10 90 00 Mixtures of odoriferous substances and mixtures with a basis of one or more of 
these substances, put up for retail sale 
 
Ex 3304 91 00 00               
Ex 3004 99 00 00 
Ex 3305 10 00 00  3306 10 00 00  
Ex 3307 30 00 00 
Ex 3401 11 00 00 Ex 3401 19 00 00 
Ex 3402 20 90 00 Products for body care including washing preparations: 
a)  Powder for baby skin care 
b)  Cream, milk and oil for baby skin care 
c)  Shampoo (except for pets) d)  Dentifrices 
e)  Baths (except for pets) 
f)  Toilet soap g)  Washing soap 
h)  Detergent for laundry and dishwashing 
Ex 3503 00 10 00 Gelatin 
 
4401 10 00 00 
44 01 30 
 4402 Fuel wood and charcoal: 
a)  Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; 
b)  Sawdust and wood waste and scrap, whether or not agglomerated in logs, 
briquettes, pellets or similar forms; 
c)  Wood charcoal (including shell or nut charcoal), whether or not 
agglomerated; 
4818 40 and Ex 5601 10  Sanitary towels, napkins and napkin liners for babies;  WT/ACC/807/27 
 Page 67 
 
 
   Description of the product 
 
Ex 4901 Ex 4902 
Ex 4903 
Ex 4905 Printed books, newspapers, pictures and other products of the graphic industry, 
except printed materials for advertising purposes and printed materials with pornographic content: 
a)  Printed books, brochures and similar printed matter, whether or not in single 
sheets; 
b)  Newspapers, journals and periodicals, whether or not illustrated or 
containing advertising material; 
c)  Children's picture, drawing or coloring books; d)  Maps and hydrographic or similar char ts of all kinds, including atlases, wall 
maps, topographical plans and globes, printed; 
(The evaluation whether the printed matters contain pornography is made and issued by the Ministry of Culture) 
5101 11 00 00 
5101 19 00 00 Wool, not carded  
8713 Invalid carriages, whether or not motorized or otherwise mechanically propelled; 
9021 Orthopedic appliances, including crutches, surgical belts and trusses; splints and 
other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for 
a defect or disability: 
Ex 3808 10 Insecticides for use in the agriculture and for plant protection; 
3808 20 Fungicides; 
3803 30 Herbicides, anti-sprouting products and plant- growth regulators; 
3808 40 Disinfectants 
Ex 3808 90 Other substances used in the agriculture and for plant protection;  
3002 10 10 00 Antisera  
3002 10 91 00 Haemoglobin, blood globulins and serum globulins; 
3002 10 95 00 Modified immunological products, whether or not obtained by means of 
biotechnological processes, of human origin; 
3002 20 00 00 Vaccines for human medicine 
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive 
plasters, poultices), impregnated or coated with pharmacEuropean Uniontical 
substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes; 
3006 10 Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives 
for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; 
3006 20 Blood-grouping reagents 
3006 30 Opacifying preparations for X-ray examinations; diagnostic reagents designed to 
be administered to the patient 
3006 40 Dental cements and other dental fillings; bone reconstruction cements 
3006 50 First-aid boxes and kits 
3407 00 00 10 Dental preparations 
3701 10 10 00 Photographic plates and film in the flat, sensitised, unexposed, of any material 
other than paper, paperboard or textiles; instant print film in the flat, sensitised, 
unexposed, whether or not in packs, for X-ray, for medical, dental or veterinary 
use; 
3702 10 00 00 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed, for X-ray, for medical, dental or veterinary use;  
3822 Diagnostic or laboratory reagents on a backing and prepared diagnostic or 
laboratory reagents whether or not on a backing, other than those of heading No 3002 or 3006 
4015 11 00 00 Surgical gloves 
9018 31 Syringes, with or without needles 
9018 32 Tubular metal needles and needles for sutures WT/ACC/807/27 
Page 68  
 
   Description of the product 
9018 39 Other (catetars, canillas, etc.)   
Ex 9018 90 30 00 Dialysers 
Ex 3920 10 24 00 
Ex 3920 10 26 00 Ex 3920 10 28 00 
Ex 3920 10 40 00 
Ex 3920 10 81 00 Ex 3920 10 89 00 Other foil and strip, of polymers of ethylene, for use in agriculture, not prepared 
for retail sale; 
  WT/ACC/807/27 
 Page 69 
 
 
  Table 4(b)  
Services subject to reduced rate of VAT  
Transport of people - transport of their luggage 
Waste disposal: 
-  selection;  -  collection; 
-  transportation; 
-  processing; -  dumping of waste from the population and industry. 
Recycling of recyclable waste, as well as selection, collection and transportation of such waste are not 
considered to be dispatching of waste. 
Cleaning of public areas: -  public roads; 
-  streets; 
-  squares; -  children’s playgrounds; -  public pedestrian trims; 
-  areas; 
-  channels; -  embankments; 
-  cleaning of snow; 
Services rendered by lawyers, accountants and auditors: 
-  Services rendered by lawyers, accountants and auditors shall be all services typical for the 
appropriate profession performed by these persons , associations of citizens and companies; 
-  Services of lawyers typical of the profession according to the Law on  the Bar; 
-  Services of accountants, typical for the profession according to the Law on Accounting; -  Services of auditors, typical for the profession according to the Law on Audit; 
Exempt from the above:  
-  economic advise; -  entrepreneur advise; 
-  technical advise; 
-  counselling and representation in tax matters; -  management of property, as well as counselling and representation in property matters, especially 
acting as a bankruptcy trustee, property trustee, se ttlement trustee and executor of a testators will; 
-  opinion as an expert; -  acting as a member of a management or supervisory board; 
-  acting as a manager of a professional association. 
 WT/ACC/807/27 
Page 70  
 
  Table 5
 
Products Subject to Import Licensing in the Former Yugoslav Republic of Macedonia  
 
(a) Products Subject to Import Licenses  Issued by the Ministry of Economy  
Tariff no Description Type of 
licence Justifi-
cation Government 
agency Timetable for 
removal 
0805 20 10 00 0805 20 30 00 
0805 20 50 00 
0805 20 70 00 0805 20 90 00 Mandarins (including tangerines and 
satsumas); clementines, wilkings and 
similar citrus hybrids. N-A
1 PDP2 MEc3 30.06.2002 
0803 00 11 00 
0803 00 19 00 
0803 00 90 00 Bananas, including plantains, fresh or 
dried; N-A PDP MEc 30.06.2002 
0805 10 10 00 
0805 10 30 00 
0805 10 50 00 
0805 10 80 00 Oranges; N-A PDP MEc 30.06.2002 
1001 10 00 90 Durum wheat N-A PDP MEc 31.12.2001 
1001 90 99 00 Other wheat N-A PDP MEc 31.12.2001 
1006 10 21 00 
1006 10 23 00 
1006 10 25 00 1006 10 27 00 
1006 10 92 00 
1006 10 94 00 1006 10 96 00 1006 10 98 00 
1006 20 11 00 
1006 20 13 00 1006 20 15 00 
1006 20 17 00 
1006 20 92 00 1006 20 94 00 1006 20 96 00 
1006 20 98 00 Rice in the husk (paddy or rough) N-A PDP Mec 30.06.2002 
                                                      
1Non-automatic 
2Protection of Domestic Production 
3Ministry of Economy  WT/ACC/807/27 
 Page 71 
 
 
  Tariff no Description Type of 
licence Justifi-
cation Government 
agency Timetable for 
removal 
1006 30 21 00 1006 30 23 00 
1006 30 25 00 
1006 30 27 00 1006 30 42 00 
1006 30 44 00 
1006 30 46 00 1006 30 48 00 
1006 30 61 00 
1006 30 63 00 1006 30 65 00 
1006 30 67 00 
1006 30 92 00 
1006 30 94 00 1006 30 96 00 
1006 30 98 00 Semi-milled or wholly milled rice, 
whether or not polished or glazed N-A PDP MEc 30.06.2002 
1006 40 Broken rice N-A PDP MEc 30.06.2002 
1101 00 11 00 
1101 00 15 00 1101 00 90 00 Wheat or meslin flour N-A PDP MEc 30.06.2002 
3102 40 10 00 
3102 40 90 00 Mixtures of ammonium nitrate with 
calcium carbonate or other inorganic non-fertilising substances; N-A PDP MEc 31.12.2001 
2710 00 11 00 
2710 00 15 00 Light oils N-A PDP Mec 
2710 00 21 00 White spirit N-A PDP MEc 
2710 00 25 00 Other N-A PDP MEc 
2710 00 27 00 With an octane number (RON) of less 
than 95 N-A PDP MEc 
2710 00 29 00 With an octane number (RON) of  95 
or more but less than 98 N-A PDP MEc 
2710 00 32 00 With an octane number (RON) of 98 or 
more N-A PDP MEc 
2710 00 34 00 With an octane number (RON) of less 
than 98 N-A PDP MEc 
2710 00 36 00 With an octane number (RON) of 98 or 
more N-A PDP MEc 
2710 00 39 00 Other light oils N-A PDP MEc 
2710 00 41 00 
2710 00 45 00 Medium oils N-A PDP MEc 
2710 00 51 00 Jet fuel N-A PDP MEc 
2710 00 55 00 
2710 00 59 00 Other N-A PDP MEc 
2710 00 61 00 
2710 00 65 00 Gas oils N-A PDP MEc 
2710 00 66 00 
2710 00 67 00 2710 00 68 00 For other purposes N-A PDP MEc 
2710 00 71 00 
2710 00 72 00 Fuel oils N-A PDP MEc 
2710 00 74 00 
2710 00 76 00 
2710 00 77 00 
2710 00 78 00 For other purposes N-A PDP MEc  
 
 
 31.12.2003 
 WT/ACC/807/27 
Page 72  
 
  Tariff no Description Type of 
licence Justifi-
cation Government 
agency Timetable for 
removal 
2711 12 11 00 2711 12 19 00 
2711 12 91 00 
2711 12 93 00 Propane N-A PDP MEc  
31.12.2003 
2711 13 10 00 
2711 13 30 00 Butanes N-A PDP MEc  
7208 25 00 00 Of a thickness of 4,75 mm or more N-A PDP MEc 
7208 51 10 00 Of a thickness exceeding 10 mm N-A PDP MEc 
7208 51 30 00 Exceeding 20 mm N-A PDP MEc 
7208 51 50 00 Exceeding 15 mm but not exceeding 20 
mm N-A PDP MEc 
7208 51 91 00 2 050 mm or more N-A PDP MEc 
7208 51 99 00 Less than 2 050 mm N-A PDP MEc 
7208 52 10 00 Rolled on four faces or in a closed box 
pass, of a width not exceeding 1 250 
mm N-A PDP MEc 
 Other, of a width of: N-A PDP MEc 
7208 52 91 00 2 050 mm or more N-A PDP MEc 
7208 52 99 00 Less than 2 050 mm N-A PDP MEc  
 
31.12.2001 
7208 53 10 00 Rolled on four  or in a closed box pass, 
of a width not exceeding     1 250 mm 
and of a thickness of 4 mm or more N-A PDP MEc 
7208 53 90 00 Other N-A PDP MEc 
7208 54 10 00 Of a thickness of 2 mm or more  N-A PDP MEc 
7208 54 90 00 Of a thickness of less than 2 mm N-A PDP MEc 
7208 90 10 00 Not further wo rked than su rface-treated 
or simply cut into shapes other than 
rectangular (inc luding square) N-A PDP MEc 
7208 90 90 00 Other N-A PDP MEc 
7209 15 00 00 Of a thickness of 3 mm or more N-A PDP MEc 
7209 16 10 00 "Electrical" N-A PDP MEc 
7209 16 90 00 Other N-A PDP MEc 
7209 17 10 00 "Electrical" N-A PDP MEc 
7209 17 90 00 Other N-A PDP MEc 
7209 18 10 00 "Electrical" N-A PDP MEc 
7209 18 91 00 Of a thickness of 0,35 mm or more but 
less than 0,5mm N-A PDP MEc 
7209 18 99 00 Of a thickness of less than 0,35 mm N-A PDP MEc 
7209 26 10 00 "Electrical" N-A PDP MEc 
7209 26 90 00 Other N-A PDP MEc 
7209 27 10 00 "Electrical" N-A PDP MEc 
7209 27 90 00 Other N-A PDP MEc 
7209 90 10 00 - Not furt her worked than surface-
treated or simply cut into shapes other 
than rectangular (i ncluding square) N-A PDP MEc 
7209 90 90 00 Other N-A PDP MEc 
7305 11 00 00 Longitudinally submerged arc welded N-A PDP MEc 
7305 12 00 00 Other, longitudinally welded N-A PDP MEc 
7305 19 00 00 Other N-A PDP MEc 
7305 20 10 00 Longitudinally welded N-A PDP MEc 
7305 20 90 00 Other N-A PDP MEc 
7305 31 00 00 Longitudinally welded N-A PDP MEc 
7305 39 00 00 Other N-A PDP MEc  
 
 
 31.12.2001  WT/ACC/807/27 
 Page 73 
 
 
  Tariff no Description Type of 
licence Justifi-
cation Government 
agency Timetable for 
removal 
7305 90 00 00 Other N-A PDP MEc 
7306 10 11 00 Not more than 168,3 mm  N-A PDP MEc 
7306 10 19 00 More than 168,3 mm, but not more 
than 406,4 mm N-A PDP MEc 
7306 10 90 00 Spirally welded N-A PDP MEc 
7306 30 10 00 With attached fittings, suitable for 
conducting gases or liquids, for use in civil aircraft N-A PDP MEc 
7306 30 21 00 Not exceeding 2 mm N-A PDP MEc 
7306 30 29 00 Exceeding 2 mm N-A PDP MEc 
7306 30 51 00 Plated or coated with zinc N-A PDP MEc 
7306 30 59 00 Other N-A PDP MEc 
7306 30 71 00 Not exceeding 168,3 mm, plated or 
coated with zinc N-A PDP MEc 
7306 30 78 00 Smoke ventilation pipes N-A PDP MEc 
7306 30 90 00 - Exceeding 168,3 mm, but not 
exceeding 406,4 mm N-A PDP MEc 
7306 50 10 00 With attached fittings, suitable for  
gases or liquids, for use in civil aircraft N-A PDP MEc 
7306 50 91 00 Precision tubes N-A PDP MEc 
7306 50 99 00 Other N-A PDP MEc  
 
31.12.2001 
7306 60 10 00 With attached fittings, suitable for 
conducting gases or liquids, for use in 
civil aircraft N-A PDP MEc 
7306 60 31 00 Not exceeding 2 mm N-A PDP MEc 
7306 60 39 00 Exceeding 2 mm N-A PDP MEc 
7306 60 90 00 Of other sections N-A PDP MEc 
7306 90 00 00 Other N-A PDP MEc  
31.12.2001 
8702 10 11 00 New N-A PDP MEc 
8702 10 19 00 Used N-A PDP MEc 
8702 10 91 00 New N-A PDP MEc 
8702 10 99 00 Used N-A PDP MEc 
8702 90 11 00 New N-A PDP MEc 
8702 90 19 00 Used N-A PDP MEc 
8702 90 31 00 New N-A PDP MEc 
8702 90 39 00 Used N-A PDP MEc 
8702 90 90 00  With other engines N-A PDP MEc  
30.06.2002 
 WT/ACC/807/27 
Page 74  
 
  (b) List of Products Subject to Automatic Licence Issued by the Bureau for Standardization 
and Metrology  
Tariff no Description Justification Government 
agency Timetable for 
removal 
8413 11 00 00 Pumps for dispensing fuel or 
lubricants, of the type used in filling-stations or in garages Consumer 
safety MEc-BSM
4 n.a5 
8414 51 10 00 Fans with a self-contained electric 
motor of an output not exceeding 
125W: For use in civil aircraft Consumer 
safety MEc-BSM n.a 
8414 51 90 00 Other table, floor, wall, window or 
roof fans with a self-contained 
electric motor of an output not exceeding Consumer 
safety MEc-BSM n.a 
8418 10 10 00 Combined refrigerator-freezers, fitted 
with separate external doors: For use 
in civil aircraft Consumer 
safety MEc-BSM n.a 
8418 10 91 10 Other combined refrigerator-freezers, 
fitted with separate  external doors: 
Of a capacity exceeding 340 litres, 
new Consumer 
safety MEc-BSM n.a 
8418 10 99 10 Other combined refrigerator-freezers, 
fitted with separate  external doors: 
new Consumer 
safety MEc-BSM n.a 
8418 21 10 10 Refrigerators, household type: 
compression type: of a capacity exceeding 340 litres, new Consumer 
safety MEc-BSM n.a 
8418 21 51 10 Other refrigerators, household type: 
Table model, new Consumer 
safety MEc-BSM n.a 
8418 21 59 10 Other refrigerators, household type: 
Building-in type, new Consumer 
safety MEc-BSM n.a 
8418 21 91 10 Other refrigerators, household type, 
compression-type, of a capacity not 
exceeding 250 litres, new Consumer 
safety MEc-BSM n.a 
8418 21 99 10 Other refrigerators, household type, 
compression-type, of a capacity: 
Exceeding 250 litres but not 
exceeding 340 litres, new  Consumer 
safety MEc-BSM n.a 
8418 22 00 10 Refrigerators, household type, 
Absorption-type, electrical,  new Consumer 
safety MEc-BSM n.a 
8418 29 00 10 Other  refrigerators, household type: 
new Consumer 
safety MEc-BSM n.a 
8418 30 10 00 Freezers of the chest type, not 
exceeding 800 litres capacity for use in civil aircraft Consumer 
safety MEc-BSM n.a 
8418 30 91 10 Other freezers of the chest type, Of a 
capacity not exceeding 400 litres, 
new Consumer 
safety MEc-BSM n.a 
8418 30 99 10 Other freezers of the chest type, Of a 
capacity exceeding 400 litres but not exceeding 800 litres capacity, new Consumer 
safety MEc-BSM n.a 
                                                      
4Ministry of Economy - Bureau for Standardization and Metrology 
5Non-applicable  WT/ACC/807/27 
 Page 75 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8418 40 10 00 Freezers of the upright type, not 
exceeding 900 litres capacity: For 
use in civil aircraft Consumer 
safety MEc-BSM n.a 
8418 40 91 10 Other freezers of the upright type, Of 
a capacity not exceeding 250 litres, new Consumer 
safety MEc-BSM n.a 
8418 40 99 10 Other freezers of the upright type, Of 
a capacity exceeding 250 litres but 
not exceeding 900 litres, new Consumer 
safety MEc-BSM n.a 
8418 50 11 10 Other refrigerating or freezing chests: 
show-cases and counters for frozen 
food storage, new Consumer 
safety MEc-BSM n.a 
8418 50 19 10 Other refrigerating or freezing chests, 
show-cases and counters, new Consumer 
safety MEc-BSM n.a 
8418 50 90 10 Other refrigerating furniture, new Consumer 
safety MEc-BSM n.a 
8422 11 00 00 Dish washing machines: Of the 
household type Consumer 
safety MEc-BSM n.a 
8422 30 00 00 Machinery for filling, closing, 
sealing, or labelling bottles, cans Consumer 
safety MEc-BSM n.a 
8423 10 10 00 Personal weighing machines, 
including baby scales: Household 
scales Consumer 
safety MEc-BSM n.a 
8423 10 90 00 Other personal weighing machines, 
including baby scales; household 
scales Consumer 
safety MEc-BSM n.a 
8423 20 00 00 Scales for continuous weighing of 
goods on conveyors Consumer 
safety MEc-BSM n.a 
8423 30 00 00 Constant weight scales and scales for 
discharging a predetermined weight 
of material into a bag or container Consumer 
safety MEc-BSM n.a 
8423 81 10 00 Other weighing machinery having a 
max. capacity not exceeding 30 kg: 
check weighers and automatic 
control Consumer 
safety MEc-BSM n.a 
8423 81 30 00 Machinery for weighing and 
labelling pre-packaged goods Consumer 
safety MEc-BSM n.a 
8423 81 50 00 Shop-scales Consumer 
safety MEc-BSM n.a 
8423 81 90 00 Other weighing machinery having a 
max. capacity not exceeding 30 kg: Other Consumer 
safety MEc-BSM n.a 
8423 82 10 00 Having a max. weighing capacity 
exceeding 30kg but not exceeding 5 
000kg:Check weighers and automatic 
control Consumer 
safety MEc-BSM n.a 
8423 82 90 00 Other having a max. weighing 
capacity exceeding 30kg but not 
exceeding 5 000kg Consumer 
safety MEc-BSM n.a 
8423 89 10 00 Other weighing machinery: 
Weighbridges Consumer 
safety MEc-BSM n.a 
8423 89 90 00 Other weighing machinery: Other Consumer 
safety MEc-BSM n.a WT/ACC/807/27 
Page 76  
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8423 90 00 00 Weighing machine weights of all 
kinds; parts of weighing machinery Consumer 
safety MEc-BSM n.a 
8450 11 11 00 Laundry-type washing machines, 
fully automatic, each of dry linen 
capacity not exceeding 6 kg: Front-loading machines Consumer 
safety MEc-BSM n.a 
8450 11 19 00 Laundry-type washing machines, 
fully automatic, each of dry linen 
capacity not exceeding 6 kg: top-loading machines Consumer 
safety MEc-BSM n.a 
8450 11 90 00 Laundry-type washing machines, 
fully automatic, each of dry linen 
capacity > 6kg > 10 kg Consumer 
safety MEc-BSM n.a 
8450 12 00 00 Other machines, with built-in 
centrifugal drier Consumer 
safety MEc-BSM n.a 
8450 19 00 00 Other machines, each of dry linen 
capacity not exceeding  10 kg Consumer 
safety MEc-BSM n.a 
8451 21 10 00 Drying machines each of a dry linen 
capacity not exceeding 6 kg Consumer 
safety MEc-BSM n.a 
8451 21 90 00 Drying machines each of a dry linen 
capacity exceeding    6 kg but not 
exceeding 10 kg Consumer 
safety MEc-BSM n.a 
8451 30 10 00 Ironing machines and 
presses(including fusing presses): 
Electrically heated, of a power not 
exceeding 2 500 W Consumer 
safety MEc-BSM n.a 
8451 30 80 00 Other ironing machines and presses  
(including fusing presses) Consumer 
safety MEc-BSM n.a 
8452 10 00 00 Sewing machines of the household 
type Consumer 
safety MEc-BSM n.a 
8470 21 00 00 Electronic calculators capable of 
operation without an external source of electric power: Incorporating a 
printing device Consumer 
safety MEc-BSM n.a 
8470 29 00 00 Other electronic calculators capable 
of operation without an external source of electric power Consumer 
safety MEc-BSM n.a 
8470 30 00 00 Other calculating machines Consumer 
safety MEc-BSM n.a 
8470 50 00 00 Cash registers Consumer 
safety MEc-BSM n.a 
8471 10 10 00 Analogue or hybrid automatic data-
processing machines: For use in civil 
aircraft Consumer 
safety MEc-BSM n.a 
8471 10 90 00 Other analogue or hybrid automatic 
data-processing machines Consumer 
safety MEc-BSM n.a 
8471 30 00 00 Portable digital automatic data-
processing machines, weighing not 
more than 10 kg Consumer 
safety MEc-BSM n.a 
8471 41 10 00 Other digital automatic data-
processing machines:  For use in civil 
aircraft Consumer 
safety MEc-BSM n.a 
8471 41 90 00 Other digital automatic data-
processing machines: Other Consumer 
safety MEc-BSM n.a  WT/ACC/807/27 
 Page 77 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8471 49 10 00 Other digital automatic data-
processing machines, presented in 
the form of system: For use in civil 
aircraft Consumer 
safety MEc-BSM n.a 
8471 49 90 00 Other digital automatic data-
processing machines, presented in the form of system: Other Consumer 
safety MEc-BSM n.a 
8471 50 10 00 Digital processing unit other than 
those of subheadings No 847141 and 8471 49: For use in civil aircraft Consumer 
safety MEc-BSM n.a 
8471 50 90 00 Other digital processing unit other 
than those of subheadings No 847141 
and 8471 49 Consumer 
safety MEc-BSM n.a 
8471 60 10 00 Input or output units, whether or not 
containing storage units in the same 
housing: For use in civil aircraft Consumer 
safety MEc-BSM n.a 
8471 60 40 00 Other Input or output units, Printers Consumer 
safety MEc-BSM n.a 
8471 60 50 00 Other Input or output units, 
Keyboards Consumer 
safety MEc-BSM n.a 
8471 60 90 00 Other Input or output units: Other, 
other Consumer 
safety MEc-BSM n.a 
8471 70 10 00 Storage units: For use in civil aircraft Consumer 
safety MEc-BSM n.a 
8471 70 40 00 Other Storage units: Central storage 
units Consumer 
safety MEc-BSM n.a 
8471 70 51 00 Other Storage units: Disc storage 
units: Optical, including magneto-optical Consumer 
safety MEc-BSM n.a 
8471 70 53 00 Hard disk drives Consumer 
safety MEc-BSM n.a 
8471 70 59 00 Other  Disc storage units: Other Consumer 
safety MEc-BSM n.a 
8471 70 60 00 Magnetic tape storage units Consumer 
safety MEc-BSM n.a 
8471 70 90 00 Other  Disc storage units: Other Consumer 
safety MEc-BSM n.a 
8471 80 10 00 Other units of automatic data-
processing machines: Peripheral Consumer 
safety MEc-BSM n.a 
8471 80 90 00 Other units of automatic data-
processing machines: Other Consumer 
safety MEc-BSM n.a 
8471 90 00 00 Other automatic data-processing 
machines and units thereof Consumer 
safety MEc-BSM n.a 
8476 21 00 00 Automatic beverage-vending 
machines: Incorporating heating or 
refrigerating devices Consumer 
safety MEc-BSM n.a 
8476 81 00 00 Other automatic goods-vending 
machines incorporating heating or refrigerating devices Consumer 
safety MEc-BSM n.a 
8504 31 31 00 Measuring transformers for voltage 
measurement Consumer 
safety MEc-BSM n.a 
8504 31 39 00 Measuring transformers, other Consumer 
safety MEc-BSM n.a WT/ACC/807/27 
Page 78  
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8504 32 30 00 Measuring transformers,  > 1 kVA -
16 kVA Consumer 
safety MEc-BSM n.a 
8508 10 10 00 Drills of all kinds, contained electric 
motor, without an external source of 
power Consumer 
safety MEc-BSM n.a 
8508 10 91 00 Drills of all kinds, electro-pneumatic Consumer 
safety MEc-BSM n.a 
8508 10 99 00 Drills of all kinds, contained electric 
motor, without an external source of 
power, other Consumer 
safety MEc-BSM n.a 
8508 20 10 00 Chainsaws, contained electric motor Consumer 
safety MEc-BSM n.a 
8508 20 30 00 Circular saws, contained electric 
motor Consumer 
safety MEc-BSM n.a 
8508 20 90 00 Saws, contained electric motor, other Consumer 
safety MEc-BSM n.a 
8508 80 10 00 Other tools, with electric motor, of a 
kind used for working textile 
materials Consumer 
safety MEc-BSM n.a 
8508 80 30 00 Capable of operation without an 
external source of power Consumer 
safety MEc-BSM n.a 
8508 80 51 00 Angle grinders with electric motor Consumer 
safety MEc-BSM n.a 
8508 80 53 00 Belt sanders with electric motor Consumer 
safety MEc-BSM n.a 
8508 80 59 00 Grinders and sanders, other Consumer 
safety MEc-BSM n.a 
8508 80 70 00 Planers, with electric motor Consumer 
safety MEc-BSM n.a 
8508 80 80 00 Hedge trimmers and lawn edge 
cutters with electric motor  Consumer 
safety MEc-BSM n.a 
8508 80 90 00 Other tools, with electric motor, 
other  Consumer 
safety MEc-BSM n.a 
8509 10 10 00 Vacuum cleaners for a voltage of 110 
V or more Consumer 
safety MEc-BSM n.a 
8509 10 90 00 Vacuum cleaners for a voltage of less 
than 110 V Consumer 
safety MEc-BSM n.a 
8509 20 00 00 Floor polishers  with electric motor Consumer 
safety MEc-BSM n.a 
8509 30 00 00 Kitchen waste disposers with electric 
motor Consumer 
safety MEc-BSM n.a 
8509 40 00 00 Food grinders and mixers; fruit or 
vegetable juice extractors, with 
electric motor Consumer 
safety MEc-BSM n.a 
8509 80 00 00 Other domestic appliances with 
electric motor Consumer 
safety MEc-BSM n.a 
8510 10 00 00 Shavers  with electric motor Consumer 
safety MEc-BSM n.a 
8510 20 00 00 Hair clippers  with electric motor Consumer 
safety MEc-BSM n.a 
8510 30 00 00 Hair-rem oving appliances with 
electric motor Consumer 
safety MEc-BSM n.a 
8515 11 00 00 Electric soldering irons and guns Consumer 
safety MEc-BSM n.a  WT/ACC/807/27 
 Page 79 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8515 19 00 00 Brazing or soldering machines and 
apparatus, other Consumer 
safety MEc-BSM n.a 
8515 31 00 00 Fully or partly automatic  machines 
and apparatus for arc welding of 
metal Consumer 
safety MEc-BSM n.a 
8515 39 10 00 For manual welding with coated 
electrodes, complete with welding or 
cutting devices Consumer 
safety MEc-BSM n.a 
8515 39 90 00 Other machines and apparatus for arc 
welding of metal Consumer 
safety MEc-BSM n.a 
8516 10 11 00 Instantaneous water heaters Consumer 
safety MEc-BSM n.a 
8516 10 19 00 Water heaters, other Consumer 
safety MEc-BSM n.a 
8516 10 90 00 Immersion heaters Consumer 
safety MEc-BSM n.a 
8516 21 00 00 Storage heating radiators Consumer 
safety MEc-BSM n.a 
8516 29 10 00 Electric space-heating liquid-filled 
radiators Consumer 
safety MEc-BSM n.a 
8516 29 50 00 Electric space-heating, convection 
heaters Consumer 
safety MEc-BSM n.a 
8516 29 91 00 Electric space-heating apparatus with 
built-in fan Consumer 
safety MEc-BSM n.a 
8516 29 99 00 Other electric space-heating 
apparatus Consumer 
safety MEc-BSM n.a 
8516 31 10 00 Drying hoods Consumer 
safety MEc-BSM n.a 
8516 31 90 00 Hair dryers, other Consumer 
safety MEc-BSM n.a 
8516 32 00 00 Other hair-dressing apparatus Consumer 
safety MEc-BSM n.a 
8516 33 00 00 Hand-drying apparatus Consumer 
safety MEc-BSM n.a 
8516 40 10 00 Steam smoothing irons Consumer 
safety MEc-BSM n.a 
8516 40 90 00 Electric smoothing irons, other Consumer 
safety MEc-BSM n.a 
8516 50 00 00 Microwave ovens Consumer 
safety MEc-BSM n.a 
8516 60 10 00 Cookers (incorporating at least an 
oven and a hob) Consumer 
safety MEc-BSM n.a 
8516 60 51 00 Hobs for building-in  Consumer 
safety MEc-BSM n.a 
8516 60 59 00 Cooking plates, boiling rings and 
hobs, other Consumer 
safety MEc-BSM n.a 
8516 60 70 00 Grillers and roasters Consumer 
safety MEc-BSM n.a 
8516 60 80 00 Ovens for building-in Consumer 
safety MEc-BSM n.a 
8516 60 90 00 Other ovens; cookers, cooking plates, 
boiling rings; grillers and roasters, 
other Consumer 
safety MEc-BSM n.a WT/ACC/807/27 
Page 80  
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8516 71 00 00 Coffee or tea makers appliances Consumer 
safety MEc-BSM n.a 
8516 72 00 00 Toasters Consumer 
safety MEc-BSM n.a 
8516 79 10 00 Plate warmers Consumer 
safety MEc-BSM n.a 
8516 79 20 00 Deep fat fryers Consumer 
safety MEc-BSM n.a 
8516 79 80 00 Other electro-thermic appliances, 
other Consumer 
safety MEc-BSM n.a 
8516 80 10 00 Electric heating resistors for anti-
icing or de-icing, for use in civil aircraft Consumer 
safety MEc-BSM n.a 
8516 80 90 00 Electric heating resistors, other Consumer 
safety MEc-BSM n.a 
8517 11 00 00 Line telephone sets with cordless 
handsets Consumer 
safety MEc-BSM n.a 
8517 19 10 00 Videophones Consumer 
safety MEc-BSM n.a 
8517 19 90 00 Other telephone sets Consumer 
safety MEc-BSM n.a 
8517 21 00 00 Facsimile machines Consumer 
safety MEc-BSM n.a 
8517 30 00 00 Telephonic or telegraphic switching 
apparatus Consumer 
safety MEc-BSM n.a 
8519 10 00 00 Coin- or disc-operated record-players Consumer 
safety MEc-BSM n.a 
8519 21 00 00 Other record-players without 
loudspeaker Consumer 
safety MEc-BSM n.a 
8519 29 00 00 Other record-players Consumer 
safety MEc-BSM n.a 
8519 31 00 00 Turntables (record-decks) with 
automatic record-changing 
mechanism Consumer 
safety MEc-BSM n.a 
8519 39 00 00 Turntables (record-decks), other Consumer 
safety MEc-BSM n.a 
8519 40 00 00 Transcribing machines Consumer 
safety MEc-BSM n.a 
8519 92 00 00 Other sound reproducing apparatus 
pocket-size cassette-players Consumer 
safety MEc-BSM n.a 
8519 93 30 00 Cassette-type sound reproducing 
apparatus for used in motor vehicles Consumer 
safety MEc-BSM n.a 
8519 93 39 00 Other sound reproducing apparatus, 
of a kind used in motor vehicles, 
other Consumer 
safety MEc-BSM n.a 
8519 93 80 00 Other, cassette-type Consumer 
safety MEc-BSM n.a 
8519 99 10 00 Other sound reproducing apparatus 
with laser reading system Consumer 
safety MEc-BSM n.a 
8519 99 90 00 Other sound reproducing apparatus, 
other Consumer 
safety MEc-BSM n.a 
8520 10 00 00 Dictating machines not capable of 
operating without an external source 
of power Consumer 
safety MEc-BSM n.a  WT/ACC/807/27 
 Page 81 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8520 20 00 00 Telephone answering machines Consumer 
safety MEc-BSM n.a 
8520 32 00 00 Digital audio type Consumer 
safety MEc-BSM n.a 
8520 32 11 00 Digital audio type, cassette-type, 
capable of operating without an external source of power Consumer 
safety MEc-BSM n.a 
8520 32 19 00 Digital audio type, cassette-type, 
other Consumer 
safety MEc-BSM n.a 
8520 32 30 00 Digital audio type, cassette-type, 
pocket-size recorders Consumer 
safety MEc-BSM n.a 
8520 32 50 00 Digital audio type, cassette-type, 
other Consumer 
safety MEc-BSM n.a 
8520 32 91 00 Digital audio type, cassette-type, 
Using magnetic tapes on reels, allowing sound recording or reproduction either at a single speed 
of 19 cm per second or at several 
speeds if those comprise only 19 cm per second and lower speeds Consumer 
safety MEc-BSM n.a 
8520 32 99 00 Digital audio type, cassette-type, 
other, other Consumer 
safety MEc-BSM n.a 
8520 33 00 00 Other magnetic tape recorders, 
cassette-type Consumer 
safety MEc-BSM n.a 
8520 33 11 00 Other magnetic tape recorders, 
cassette-type, with built-in amplifier 
and one or more built-in 
loudspeakers, capable of operating without an external source of power Consumer 
safety MEc-BSM n.a 
8520 33 19 00 Other magnetic tape recorders, 
cassette-type, with built-in amplifier and one or more built-in 
loudspeakers, other Consumer 
safety MEc-BSM n.a 
8520 33 30 00 Other, cassette-type, pocket-size 
recorders Consumer 
safety MEc-BSM n.a 
8520 33 90 00 Other, cassette-type, other Consumer 
safety MEc-BSM n.a 
8520 39 00 00 Other  magnetic tape recorders with 
sound reproducing apparatus Consumer 
safety MEc-BSM n.a 
8520 39 10 00 Other  magnetic tape recorders with 
sound reproducing apparatus, using magnetic tapes on reels, allowing 
sound recording or reproduction 
either at a single speed of 19 cm per second or at several speeds if those 
comprise only 19 cm per second and 
lower speeds Consumer 
safety MEc-BSM n.a 
8520 39 90 00 Other  magnetic tape recorders with 
sound reproducing apparatus, Consumer 
safety MEc-BSM n.a 
8520 90 10 00 Other magnetic tape recorders for use 
in civil aircraft Consumer 
safety MEc-BSM n.a 
8520 90 90 00 Other magnetic tape recorders and 
other sound reproducing apparatus, other Consumer 
safety MEc-BSM n.a WT/ACC/807/27 
Page 82  
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8521 10 10 00 Video recording or reproducing 
apparatus magnetic tape-type for 
civil aircraft Consumer 
safety MEc-BSM n.a 
8521 10 30 10 Video recording or reproducing 
apparatus magnetic tape-type, using tape of a width not exceeding 1,3 cm and  
allowing recording or reproduction at 
a tape speed not exceeding 50 mm per second, new Consumer 
safety MEc-BSM n.a 
8521 10 80 10  Video recording or reproducing 
apparatus magnetic tape-type, other, new Consumer 
safety MEc-BSM n.a 
8521 10 90 10 Video recording or reproducing 
apparatus magnetic tape-type, other, 
new Consumer 
safety MEc-BSM n.a 
8521 90 00 10 Video recording or reproducing 
apparatus, other, new Consumer 
safety MEc-BSM n.a 
8525 20 91 00 Radio-telegraphic or radio-telephonic 
apparatus for cellular networks 
(mobile telephones) Consumer 
safety MEc-BSM n.a 
8527 21 10 00 Radio-broadcast receivers with laser 
sound reading system Consumer 
safety MEc-BSM n.a 
8527 21 20 00 Radio-broadcast receivers, combined 
with sound recording or reproducing apparatus,capable of receiving and decoding digital Radio Data System 
signals, with laser reading system Consumer 
safety MEc-BSM n.a 
8527 21 52 00 Radio-broadcast receivers, combined 
with sound recording or reproducing 
apparatus,capable of receiving and 
decoding digital Radio Data System 
signals, of the cassette-type with an analogue and digital reading system Consumer 
safety MEc-BSM n.a 
8527 21 59 00 Radio-broadcast receivers, combined 
with sound recording or reproducing 
apparatus,capable of receiving and decoding digital Radio Data System 
signals, other Consumer 
safety MEc-BSM n.a 
8527 21 70 00 Radio-broadcast receivers, combined 
with sound recording or reproducing apparatus, other, with laser reading 
system Consumer 
safety MEc-BSM n.a 
8527 21 92 00 Radio-broadcast receivers, combined 
with sound recording or reproducing 
apparatus, other, Consumer 
safety MEc-BSM n.a 
8527 21 90 00 Radio-broadcast receivers combined 
with sound recording or reproducing 
apparatus, other, of the cassette-type with an analogue and digital reading 
system Consumer 
safety MEc-BSM n.a 
8527 21 98 00 Radio-broadcast receivers combined 
with sound recording or reproducing apparatus, other, other Consumer 
safety MEc-BSM n.a  WT/ACC/807/27 
 Page 83 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8527 29 00 00 Radio-broadcast receivers not 
capable of operating without an 
external source, other Consumer 
safety MEc-BSM n.a 
8527 90 10 00 Other apparatus for radio-telephony 
or radio-telegraphy, for use in civil aircraft Consumer 
safety MEc-BSM n.a 
8527 90 92 00 Portable receivers for calling, 
alerting or paging Consumer 
safety MEc-BSM n.a 
8527 90 99 00 Other apparatus for radio-telephony 
or radio-telegraphy, other Consumer 
safety MEc-BSM n.a 
8528 12 10 00 Reception apparatus for television, 
whether or not  
incorporating radio-broadcast receivers or sound or video recording 
or reproducing apparatus, colour, 
television projection equipment Consumer 
safety MEc-BSM n.a 
8528 12 20 00 Apparatus incorporating a video 
recorder or  reproducer Consumer 
safety MEc-BSM n.a 
8528 12 52 10 Television projection equipment 
colour, with diagonal not exceeding 
42 cm, new Consumer 
safety MEc-BSM n.a 
8528 12 54 10 Television projection equipment 
colour, with diagonal >42 cm - 52 
cm, new Consumer 
safety MEc-BSM n.a 
8528 12 56 10 Television projection equipment 
colour, with diagonal > 52 cm - 72 cm, new Consumer 
safety MEc-BSM n.a 
8528 12 58 10 Television projection equipment, 
colour, with diagonal  > 72 cm , new Consumer 
safety MEc-BSM n.a 
8528 12 62 00 Television projection equipment, 
colour, other, with scanning parameters not exceeding 625 lines, 
with a diagonal measurement of the 
screen, not exceeding 75 cm Consumer 
safety MEc-BSM n.a 
8528 12 66 00 Television projection equipment, 
colour, other, with scanning 
parameters not exceeding 625 lines, 
with a diagonal measurement of the screen, exceeding 75 cm Consumer 
safety MEc-BSM n.a 
8528 12 72 00 Television projection equipment, 
colour, other, with scanning 
parameters exceeding 625 lines,with 
a vertical resolution of less than 700 lines Consumer 
safety MEc-BSM n.a 
8528 12 76 00 Television projection equipment, 
colour, other, with scanning 
parameters exceeding 625 lines, with a vertical resolution of 700 lines or 
more Consumer 
safety MEc-BSM n.a 
8528 12 81 00 Television projection equipment, 
colour, other, with a screen 
width/height ratio less than 1,520 Consumer 
safety MEc-BSM n.a 
8528 12 89 00  Television projection equipment, 
colour, other, other Consumer 
safety MEc-BSM n.a WT/ACC/807/27 
Page 84  
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8528 12 90 00 Video tuners,electronic assemblies 
for incorporation into automatic data- 
processing machines Consumer 
safety MEc-BSM n.a 
8528 12 93 00 Video tuners,electronic assemblies 
for incorporation into automatic data- processing machines, other, digital (including mixed digital and 
analogue) Consumer 
safety MEc-BSM n.a 
8528 12 95 00 Video tuners,electronic assemblies 
for incorporation into automatic data- 
processing machines, other, other Consumer 
safety MEc-BSM n.a 
8528 12 98 00 Other Consumer 
safety MEc-BSM n.a 
8528 13 00 10 Television projection equipment, 
black and white or other 
monochrome, new Consumer 
safety MEc-BSM n.a 
8528 21 00 10 Video monitors, colour, new Consumer 
safety MEc-BSM n.a 
8528 21 14 10 Video monitors, colour, with a screen 
width/height ratio less than 1,5new Consumer 
safety MEc-BSM n.a 
8528 21 16 10 Video monitors, colour, with 
scanning parameters not exceeding 625 lines, new Consumer 
safety MEc-BSM n.a 
8528 21 18 10 Video monitors, colour, with 
scanning parameters exceeding 625 
lines, new Consumer 
safety MEc-BSM n.a 
8528 21 90 10 Video monitors, colour,  other, new Consumer 
safety MEc-BSM n.a 
8528 22 00 10 Video monitors, black and white or 
other monochrome, new Consumer 
safety MEc-BSM n.a 
8528 30 00 10 Video projectors, new Consumer 
safety MEc-BSM n.a 
8528 30 05 10 Video projectors, operating by means 
of flat panel display (for example a 
liquid crystal device), capable of displaying digital information generated  by automatic data processing machine, new Consumer 
safety MEc-BSM n.a 
8528 30 20 10 Video projectors, other, colour, new Consumer 
safety MEc-BSM n.a 
8529 10 10 00 Aerials and aerial reflectors of all 
kinds for use in civil aircraft Consumer 
safety MEc-BSM n.a 
8529 10 20 00 Telescopic and whip-type Aerials for 
portable apparatus or for app. for fitting in motor vehicles Consumer 
safety MEc-BSM n.a 
8529 10 31 00 Outside Aerials for radio or 
television broadcast receivers for 
reception via satellite Consumer 
safety MEc-BSM n.a 
8529 10 39 00 Outside Aerials for radio or 
television broadcast receivers, other Consumer 
safety MEc-BSM n.a 
8529 10 40 00 Inside aerials for radio or television 
broadcast receivers, including built-
in types Consumer 
safety MEc-BSM n.a  WT/ACC/807/27 
 Page 85 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
8529 10 50 00 Aerials, other Consumer 
safety MEc-BSM n.a 
8529 10 70 00 Aerial filters and separators Consumer 
safety MEc-BSM n.a 
8529 10 90 00 Aerials and aerial reflectors of all 
kinds, other Consumer 
safety MEc-BSM n.a 
8536 61 10 00 Edison lamp-holders Consumer 
safety MEc-BSM n.a 
8536 61 90 00 Other lamp-holders Consumer 
safety MEc-BSM n.a 
9007 11 00 00 Cameras for film of less than 16 mm 
width or for double-8 mm film Consumer 
safety MEc-BSM n.a 
9007 19 00 00 Other cinematographic cameras Consumer 
safety MEc-BSM n.a 
9007 20 00 00 Projectors Consumer 
safety MEc-BSM n.a 
9009 11 00 00 Electrostatic photocopying apparatus, 
operating by reproducing the original 
Image, direct process Consumer 
safety MEc-BSM n.a 
9009 12 00 00 Electrostatic photocopying apparatus 
operating by reproducing the original Image, indirect process Consumer 
safety MEc-BSM n.a 
9009 21 00 00 Other photocopying apparatus 
incorporating an optical system Consumer 
safety MEc-BSM n.a 
9009 22 00 00 Photocopying apparatus 
incorporating an optical system  or of the contact type and thermo-
copying apparatus, electrostatic 
photocopying apparatus, of the contact type Consumer 
safety MEc-BSM n.a 
9009 22 10 00 Blueprinters and diazocopiers Consumer 
safety MEc-BSM n.a 
9009 22 90 00 Other photocopying apparatus of the 
contact type Consumer 
safety MEc-BSM n.a 
9025 19 99 00 Hydrometers and similar floating 
instruments,  
thermometers, pyrometers, 
barometers, hygrometers and psychrometers, recording or not, and 
any combination of these 
instruments, thermometers and pyrometers, not combined with other 
instruments, other, other Consumer 
safety MEc-BSM n.a 
9026 20 50 00 Instruments and apparatus for 
measuring or checking the  
flow, level, pressure or other 
variables of liquids or gases (for 
example, flow meters, level gauges, manometers, heat meters), excluding 
instruments and apparatus of heading 
No  9014,9015, 9028 or 9032, for measuring or checking pressure, 
spiral or metal diaphragm type 
pressure gauges Consumer 
safety MEc-BSM n.a WT/ACC/807/27 
Page 86  
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
9027 20 00 00 Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas or smoke analysis apparatus); 
instruments and apparatus for 
measuring or checking viscosity, porosity, expansion, surface tension 
or the like;instruments and apparatus 
for measuring for measuring or cheking quantities of heat, sound or 
light (including exposure 
meters);microtomes, chromatographs 
and electrophoresis instruments  Consumer 
safety MEc-BSM n.a 
9027 50 00 00 Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas or smoke analysis apparatus); 
instruments and apparatus for 
measuring or checking viscosity, porosity, expansion, surface tension 
or the like;instruments and apparatus 
for measuring for measu-ring or cheking quantities of heat, sound or 
light (inclu-ding exposure 
meters);microtomes, other 
instruments and apparatus using optical radiations (UV, visible, IR) Consumer 
safety MEc-BSM n.a 
9027 80 97 00 Other instruments and apparatus, 
electronic, other Consumer 
safety MEc-BSM n.a 
9009 30 00 00 Thermo-copying apparatus Consumer 
safety MEc-BSM n.a 
9031 80 32 00 Measuring or checking instruments, 
appliances and machines, not 
specified or included elsewhere in 
this chapter; profile projectors, other instruments, appliances and 
machines, electronic, for measuring 
or checking geometrical quantities, for inspecting semi conductor wafers 
or devices orfor inspecting 
photomasks or reticles used in manufacturing semiconductor 
devices Consumer 
safety MEc-BSM n.a 
9031 80 34 00 Measuring or checking instruments, 
appliances and machines, not specified or included elsewhere in 
this chapter; profile projectors, 
other,electronic, for measuring or checking geometrical quantities, 
other Consumer 
safety MEc-BSM n.a  WT/ACC/807/27 
 Page 87 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
9031 80 91 00 Measuring or checking instruments, 
appliances and machines, not 
specified or included elsewhere in 
this chapter; profile projectors, other,electronic, other Consumer 
safety MEc-BSM n.a 
9015 10 10 00 Rangefinders, electronic Consumer 
safety MEc-BSM n.a 
9015 10 90 00 Other rangefinders Consumer 
safety MEc-BSM n.a 
9015 20 10 00 Theodolites and tacheometers, 
electronic Consumer 
safety MEc-BSM n.a 
9015 20 90 00 Other theodolites and tacheometers Consumer 
safety MEc-BSM n.a 
9015 30 10 00 Levels, electronic Consumer 
safety MEc-BSM n.a 
9015 30 90 00 Other levels Consumer 
safety MEc-BSM n.a 
9015 40 10 00 Photogrammetrical, surveying 
instruments and appliances, electronic Consumer 
safety MEc-BSM n.a 
9015 40 90 00 Other photogrammetrical, surveying 
instruments and appliances Consumer 
safety MEc-BSM n.a 
9015 80 11 00 Electronic meteorological, 
hydrological and geophysical instruments and apparatus Consumer 
safety MEc-BSM n.a 
9015 80 19 00 Other instruments, appliances 
surveying, electronic Consumer 
safety MEc-BSM n.a 
9015 80 91 00 Instruments, appliances used in 
geodesy, topogr., surveying/ levelling; hydrograph. instrum. Consumer 
safety MEc-BSM n.a 
9015 80 93 00 Meteorological, hydrological and 
geophysical instruments and apparatus Consumer 
safety MEc-BSM n.a 
9015 80 99 00 Other instruments, appliances 
surveying, other Consumer 
safety MEc-BSM n.a 
9015 90 00 00 Parts and accessories for surveying 
instruments and appliances Consumer 
safety MEc-BSM n.a 
9016 00 10 00 Balances Consumer 
safety MEc-BSM n.a 
9016 00 90 00 Parts and accessories for balances of 
a sensitivity of 5 cg Consumer 
safety MEc-BSM n.a 
9017 30 10 00 Micrometers and callipers Consumer 
safety MEc-BSM n.a 
9017 30 90 00 Other (excluding gauges without 
adjustable devices of heading No 
9031) Consumer 
safety MEc-BSM n.a 
9017 80 10 00 Measuring rods and tapes and 
divided scales Consumer 
safety MEc-BSM n.a 
9017 80 90 00 Other instruments drawing, marking-
out or mathematical calculating 
instruments Consumer 
safety MEc-BSM n.a 
9018 31 10 00 Syringes with or without needles of 
plastics Consumer 
safety MEc-BSM n.a WT/ACC/807/27 
Page 88  
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
9018 31 90 00 Syringes with or without needles, 
other Consumer 
safety MEc-BSM n.a 
9018 90 10 00 Instruments and apparatus for 
measuring blood-pressure Consumer 
safety MEc-BSM n.a 
9024 10 10 00 Electronic machines and appliances 
for testing metals Consumer 
safety MEc-BSM n.a 
9024 10 91 00 Machines and appliances for testing 
metals, universal or for tensile tests Consumer 
safety MEc-BSM n.a 
9024 10 93 00 Machines and appliances for testing 
metals for hardness tests Consumer 
safety MEc-BSM n.a 
9024 10 99 00 Other machines and appliances for 
testing metals Consumer 
safety MEc-BSM n.a 
9024 80 10 00 Other machines and appliances for 
testing materials, electronic Consumer 
safety MEc-BSM n.a 
9024 80 91 00 Other machines and appliances for 
testing textiles, paper or paperboard Consumer 
safety MEc-BSM n.a 
9024 80 99 00 Other machines and appliances for 
testing materials, other Consumer 
safety MEc-BSM n.a 
9024 90 00 00 Parts and accessories of machines 
and appliances for testing materials Consumer 
safety MEc-BSM n.a 
9025 11 10 00 Thermometers and pyrometers, 
liquid-filled, for direct reading for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9025 11 91 00 Clinical or veterinary thermometers, 
liquid-filled Consumer 
safety MEc-BSM n.a 
9025 11 99 00 Other, thermometers and pyrometers, 
liquid-filled Consumer 
safety MEc-BSM n.a 
9025 19 10 00 Thermometers and pyrometers, for 
use in civil aircraft Consumer 
safety MEc-BSM n.a 
9025 19 91 00 Other thermometers and pyrometers, 
electronic Consumer 
safety MEc-BSM n.a 
9025 19 99 00 Other thermometers and pyrometers, 
other Consumer 
safety MEc-BSM n.a 
9025 80 15 00 Hydrometers and similar floating 
instruments, for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9025 80 20 00 Barometers, not combined with other 
instruments Consumer 
safety MEc-BSM n.a 
9025 80 91 00 Hydrometers and similar floating 
instruments, electronic Consumer 
safety MEc-BSM n.a 
9025 80 99 00 Hydrometers and similar floating 
instruments, other Consumer 
safety MEc-BSM n.a 
9025 90 10 00 Parts and accessories of hydrometers 
and similar floating instruments, for 
use in civil aircraft Consumer 
safety MEc-BSM n.a 
9025 90 90 00 Parts and accessories of hydrometers 
and similar floating instruments, 
other Consumer 
safety MEc-BSM n.a 
9026 10 10 00 Instruments /apparatus for measuring 
/checking the flow or level of liquids 
for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9026 10 51 00 Electronic flow meters Consumer 
safety MEc-BSM n.a  WT/ACC/807/27 
 Page 89 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
9026 10 59 00 Other electronic instruments and 
apparatus for measuring /checking 
the flow or level of liquids Consumer 
safety MEc-BSM n.a 
9026 10 91 00 Other instruments and apparatus for 
flow meters Consumer 
safety MEc-BSM n.a 
9026 10 99 00 Other instruments and apparatus for 
measuring /checking the flow or 
level of liquids, other Consumer 
safety MEc-BSM n.a 
9026 20 10 00 Instruments /apparatus for measuring 
or checking pressure, for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9026 20 30 00 Electronic instruments /apparatus for 
measuring or checking pressure Consumer 
safety MEc-BSM n.a 
9026 20 51 00 Appliances for measuring and non-
automatically regulating tyre pressure Consumer 
safety MEc-BSM n.a 
9026 20 59 00 Other spiral /metal diaphragm type 
pressure gauges Consumer 
safety MEc-BSM n.a 
9026 20 90 00 Other instruments and apparatus for 
measuring or checking pressure, 
other Consumer 
safety MEc-BSM n.a 
9026 80 10 00 Other instruments or apparatus for 
measuring variables of liquids or gases, use in civil aircraft Consumer 
safety MEc-BSM n.a 
9026 80 91 00 Other instruments or apparatus for 
measuring variables of liquids or 
gases, electronic Consumer 
safety MEc-BSM n.a 
9026 80 99 00 Other instruments or apparatus for 
measuring variables of liquids or 
gases, other Consumer 
safety MEc-BSM n.a 
9027 10 10 00 Electronic gas or smoke analysis 
apparatus Consumer 
safety MEc-BSM n.a 
9027 10 90 00 Other gas or smoke analysis 
apparatus Consumer 
safety MEc-BSM n.a 
9027 20 10 00 Chromatographs Consumer 
safety MEc-BSM n.a 
9027 20 90 00 Electrophoresis instruments  Consumer 
safety MEc-BSM n.a 
9027 30 00 00 Spectrometers, spectrophotomet., 
spectrographs using optical 
radiations (UV, visible, IR) Consumer 
safety MEc-BSM n.a 
9027 40 00 00 Exposure meters Consumer 
safety MEc-BSM n.a 
9027 80 11 00 Electronic pH meters, rH meters and 
other apparatus or measuring 
conductivity Consumer 
safety MEc-BSM n.a 
9027 80 91 00 Viscometers, porosimeters and 
expansion meters Consumer 
safety MEc-BSM n.a 
9027 80 98 00 Other instruments and apparatus for 
physical or chemical analysis, other Consumer 
safety MEc-BSM n.a 
9028 10 00 00 Gas meters Consumer 
safety MEc-BSM n.a 
9028 20 00 00 Liquid meters Consumer 
safety MEc-BSM n.a WT/ACC/807/27 
Page 90  
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
9028 30 11 00 Electricity meters for alternating 
current for single-phase Consumer 
safety MEc-BSM n.a 
9028 30 19 00 Electricity meters for alternating 
current for multi-phase Consumer 
safety MEc-BSM n.a 
9028 30 90 00 Electricity meters, other Consumer 
safety MEc-BSM n.a 
9029 10 10 00 Electric or electronic revolution 
counters, for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9029 10 90 00 Other revolution counters, production 
counters, taximeters, milometers, pedometers Consumer 
safety MEc-BSM n.a 
9029 20 31 00 Speed indicators for vehicles Consumer 
safety MEc-BSM n.a 
9029 20 39 00 Other peed indicators and 
tachometers Consumer 
safety MEc-BSM n.a 
9030 10 10 00 Instruments and apparatus for 
measuring or detecting ionizing 
radiations for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9030 10 90 00 Instruments and apparatus for 
measuring or detecting ionizing radiations, other Consumer 
safety MEc-BSM n.a 
9030 20 10 00 Cathode-ray oscilloscopes and 
cathode-ray oscillographs for use in 
civil aircraft Consumer 
safety MEc-BSM n.a 
9030 20 90 00 Cathode-ray oscilloscopes and 
cathode-ray oscillographs, other Consumer 
safety MEc-BSM n.a 
9030 31 10 00 Multimeters, without a recording 
device for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9030 31 90 00 Multimeters, without a recording 
device, other Consumer 
safety MEc-BSM n.a 
9030 39 10 00 Other instruments/apparatus, for 
measuring or checking electrical 
quantities, for civil aircraft Consumer 
safety MEc-BSM n.a 
9030 39 30 00 Other instruments/apparatus, for 
measuring or checking electrical 
quantities, electronic Consumer 
safety MEc-BSM n.a 
9030 39 91 00 Voltmeters Consumer 
safety MEc-BSM n.a 
9030 39 99 00 Other instruments/apparatus, for 
measuring or checking electrical 
quantities, other Consumer 
safety MEc-BSM n.a 
9030 40 10 00 Instruments, apparatus, specially 
designed for telecommunications  for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9030 40 90 00 Instruments, apparatus, specially 
designed for telecommunications, 
other Consumer 
safety MEc-BSM n.a 
9030 83 10 00 Other instruments, apparatus for 
meas./checking electr. quantities, 
with a record. device  for civil aircraft Consumer 
safety MEc-BSM n.a 
9030 83 90 00 Other instruments, apparatus for 
meas. or checking electrical quantities, with a recording device, 
other Consumer 
safety MEc-BSM n.a  WT/ACC/807/27 
 Page 91 
 
 
  Tariff no Description Justification Government 
agency Timetable for 
removal 
9030 89 10 00 Other instruments, apparatus for 
measuring or checking electrical 
quantities, for use in civil aircraft  Consumer 
safety MEc-BSM n.a 
9030 89 92 00 Other instruments, apparatus, for 
measuring or checking electrical quantities, electronic Consumer 
safety MEc-BSM n.a 
9030 89 99 00 Other instruments, apparatus, for 
measuring or checking electrical 
quantities, other Consumer 
safety MEc-BSM n.a 
9031 80 10 00 Other instruments, appliances and 
machines for use in civil aircraft Consumer 
safety MEc-BSM n.a 
9031 80 31 00 Electronic instruments, appliances 
for measuring or checking geometrical quantities Consumer 
safety MEc-BSM n.a 
9031 80 39 00 Electronic instruments, appliances, 
other Consumer 
safety MEc-BSM n.a 
9031 80 50 00 Other instruments, appliances for 
measuring or checking geometrical 
quantities Consumer 
safety MEc-BSM n.a 
9031 80 99 00 Other instruments, appliances, other Consumer 
safety MEc-BSM n.a 
9101 91 00 10 Stop watches, with case of precious 
metal,  electrically operated Consumer 
safety MEc-BSM n.a 
9101 99 00 10 Other personal watches, with case of 
precious metal,  stop watches Consumer 
safety MEc-BSM n.a 
9102 91 00 10 Stop watches, electrically operated Consumer 
safety MEc-BSM n.a 
9102 99 00 10 Other, stop watches Consumer 
safety MEc-BSM n.a 
9106 10 00 00 Time-registers; time-recorders Consumer 
safety MEc-BSM n.a 
9106 20 00 00 Parking meters Consumer 
safety MEc-BSM n.a 
9106 90 10 00 Process-timers, stop-clocks and the 
like Consumer 
safety MEc-BSM n.a 
9106 90 90 00 Other apparatus for measuring, 
recording or otherwise indicating 
intervals of time, other Consumer 
safety MEc-BSM n.a 
9107 00 00 00 Time switches, with clock or watch 
movement or with synchronous 
motor Consumer 
safety MEc-BSM n.a 
 
 WT/ACC/807/27 
Page 92  
 
  (c) Products Subject to Import Licenses Issued by  the Ministry of Agriculture, Forestry and 
Water Economy - Administration for Plant Protection  
Tariff number Description Type of 
licence Justifi-
cation Government 
agency Timetable 
for removal 
3808 10 10 00 Based on pyrethroids NA6 SPS (MA-APP)7 n.a8 
3808 10 20 00 Based on chlorinated hydrocarbons NA SPS (MA-APP) n.a 
3808 10 30 00 Based on carbamates NA SPS (MA-APP) n.a 
3808 10 40 00 Based on organophosphorus 
compounds NA SPS (MA-APP) n.a 
3808 10 90 00 Other NA SPS (MA-APP) n.a 
3808 20 10 00 Preparations based on copper 
compounds NA SPS (MA-APP) n.a 
3808 20 15 00 Other: NA SPS (MA-APP) n.a 
3808 20 30 00 Based on dithiocarbamates NA SPS (MA-APP) n.a 
3808 20 40 00 Based on benzimidazoles NA SPS (MA-APP) n.a 
3808 20 50 00 Based on diazoles or triazoles NA SPS (MA-APP) n.a 
3808 20 60 00 Based on diazines or morpholines NA SPS (MA-APP) n.a 
3808 20 80 00 Other NA SPS (MA-APP) n.a 
3808 30 11 00 Based on phenoxy-phytohormones NA SPS (MA-APP) n.a 
3808 30 13 00 Based on triazines NA SPS (MA-APP) n.a 
3808 30 15 00 Based on amides NA SPS (MA-APP) n.a 
3808 30 17 00 Based on carbamates NA SPS (MA-APP) n.a 
3808 30 21 00  Based on dinitroaniline derivates NA SPS (MA-APP) n.a 
3808 30 23 00 Based on derivatives of urea, of 
uracil or of sulphonylurea NA SPS (MA-APP) n.a 
3808 30 27 00 Other NA SPS (MA-APP) n.a 
3808 30 30 00 Anti-sprouting products NA SPS (MA-APP) n.a 
3808 30 90 00 Plant-growth regulators NA SPS (MA-APP) n.a 
3808 90 10 00 Rodenticides NA SPS (MA-APP) n.a 
3808 90 90 00 Other NA SPS (MA-APP) n.a 
 
                                                      
6 Non-automatic 
7 Ministry of Agriculture, Forestry and Water Economy – Administration on Plant Protection 
8 Non-applicable  WT/ACC/807/27 
 Page 93 
 
 
  (d) Products Subject to Import Licenses Issued by the Ministry for Agriculture, Forestry 
and Water Economy- Administration  on Seeds and S eeding Materials  
Tariff number Description Type of 
license Justifi-
cation Government 
agency Timetable 
for removal 
0601 10 10 00 Hyacinths NA9 SPS MA-
ASSM10 n.a11 
0601 10 20 00 Narcissi NA SPS MA-ASSM n.a 
0601 10 30 00 Tulips NA SPS MA-ASSM n.a 
0601 10 40 00 Gladioli NA SPS MA-ASSM n.a 
0601 10 90 00 Other NA SPS MA-ASSM n.a 
0601 20 10 00 Chicory plants and roots NA SPS MA-ASSM n.a 
0601 20 30 00 Orchids, hyacinths, narcissi and 
tulips NA SPS MA-ASSM n.a 
0601 20 90 00 Other NA SPS MA-ASSM n.a 
0602 10 10 00 Of wines NA SPS MA-ASSM n.a 
0602 10 90 00 Other NA SPS MA-ASSM n.a 
0602 20 10 00 Vine slips, grafted or rooted NA SPS MA-ASSM n.a 
0602 20 90 00 Other NA SPS MA-ASSM n.a 
0602 30 00 00 Rhododendrons and azaleas, grafted 
or not NA SPS MA-ASSM n.a 
0602 40 10 00 Neither budded nor grafted NA SPS MA-ASSM n.a 
0602 40 90 00 Budded or grafted NA SPS MA-ASSM n.a 
0602 90 10 00 Mushroom spawn NA SPS MA-ASSM n.a 
0602 90 20 00 Pineapple plants NA SPS MA-ASSM n.a 
0602 90 30 00 Vegetable and strawberry plants NA SPS MA-ASSM n.a 
0701 10 00 00 Potato  seed NA SPS MA-ASSM n.a 
0703 10 19 10 Onions for sowing NA SPS MA-ASSM n.a 
0703 10 19 30 Arpadzik NA SPS MA-ASSM n.a 
0703 20 00 10 Garlic seed NA SPS MA-ASSM n.a 
0703 90 00 10 Leeks and other alliaceous vegetables 
for sowing NA SPS MA-ASSM n.a 
0713 10 10 00 Peas (Pisum sativum) for sowing NA SPS MA-ASSM n.a 
0713 33 10 00 Kidney beans, including white pea 
beans (Phaseolus vulgaris) for 
sowing NA SPS MA-ASSM n.a 
0713 40 00 10 Lentils for sowing NA SPS MA-ASSM n.a 
0713 90 10 00 For sowing NA SPS MA-ASSM n.a 
1001 10 00 10 Durum wheat for sowing NA SPS MA-ASSM n.a 
1001 90 10 00 Spelt for sowing NA SPS MA-ASSM n.a 
1001 90 91 00 Common wheat and meslin seed NA SPS MA-ASSM n.a 
1002 00 00 10 Rye seed NA SPS MA-ASSM n.a 
1003 00 10 00 Barley seed NA SPS MA-ASSM n.a 
1004 00 00 10  Oats seed NA SPS MA-ASSM n.a 
1005 10 11 00 Maize (corn) double hybrids and top 
cross hybrids NA SPS MA-ASSM n.a 
1005 10 13 00 Maize (corn) three-cross hybrids NA SPS MA-ASSM n.a 
1005 10 15 00 Maize (corn) simple hybrids NA SPS MA-ASSM n.a 
1005 10 19 00 Other NA SPS MA-ASSM n.a 
1005 90 00 00 Other NA SPS MA-ASSM n.a 
                                                      
9 Non-automatic 
10 Ministry for Agriculture, Fo restry and Water Economy - Administration on Seeds and Seeding 
Materials 
11 Non-applicable WT/ACC/807/27 
Page 94  
 
  Tariff number Description Type of 
license Justifi-
cation Government 
agency Timetable 
for removal 
1006 10 10 00 Rice for sowing NA SPS MA-ASSM n.a 
1008 90 90 00 Triticale for sowing NA SPS MA-ASSM n.a 
1204 00 10 00 Linseed, whether or not broken for 
sowing NA SPS MA-ASSM n.a 
1205 00 10 00 Rape or colza seeds, whether or not 
broken for sowing NA SPS MA-ASSM n.a 
1206 00 10 00 Sunflower seeds, whether or not 
broken for sowing NA SPS MA-ASSM n.a 
1207 10 10 00 Palm nuts and kernels for sowing NA SPS MA-ASSM n.a 
1207 20 10 00 Cotton seeds for sowing NA SPS MA-ASSM n.a 
1207 20 90 00 Other NA SPS MA-ASSM n.a 
1207 30 10 00 Castor oil seeds for sowing NA SPS MA-ASSM n.a 
1207 40 10 00 Sesamum seeds for sowing NA SPS MA-ASSM n.a 
1207 50 10 00 Mustard seeds for sowing NA SPS MA-ASSM n.a 
1207 60 10 00 Safflower seeds for sowing NA SPS MA-ASSM n.a 
1207 91 10 00 Poppy seeds for sowing NA SPS MA-ASSM n.a 
1207 91 90 00 Other NA SPS MA-ASSM n.a 
1207 92 10 00 Shea nuts (karite nuts) for sowing NA SPS MA-ASSM n.a 
1207 99 10 00 Other for sowing NA SPS MA-ASSM n.a 
1209 11 00 00 Sugar beet seed NA SPS MA-ASSM n.a 
1209 19 00 00 Other NA SPS MA-ASSM n.a 
1209 21 00 00  Lucerne (alf alfa) seed NA SPS MA-ASSM n.a 
1209 22 10 00 Red clover (Trifolium pratense L.) 
seed NA SPS MA-ASSM n.a 
1209 22 80 00 Other NA SPS MA-ASSM n.a 
1209 23 11 00 Meadow fescue (Festuca pratensis 
Huds.) seed NA SPS MA-ASSM n.a 
1209 23 15 00 Red fescue (Festuca rubra L.) seed NA SPS MA-ASSM n.a 
1209 23 80 00 Other NA SPS MA-ASSM n.a 
1209 24 00 00 Kentucky blue grass (Poa pratensis 
L.) seed NA SPS MA-ASSM n.a 
1209 25 10 00 Italian ryegrass (including 
westerwolds) (Lolium multiflorum Lam.) NA SPS MA-ASSM n.a 
1209 25 90 00 Perennial ryegrass (Lolium perenne 
L.) NA SPS MA-ASSM n.a 
1209 26 00 00 Timothy grass seed NA SPS MA-ASSM n.a 
1209 29 10 00 Vetch seed; seeds of the genus Poa 
(Poa palustris L.,Poa trivialis L.); cocksfoot grass (Dactylis glomerata 
L.); bent grass (Agrostis) NA SPS MA-ASSM n.a 
1209 29 50 00 Lupine seed NA SPS MA-ASSM n.a 
1209 29 80 00 Other NA SPS MA-ASSM n.a 
1209 30 00 00 Seeds of herbaceous plants cultivated 
principally for their flowers NA SPS MA-ASSM n.a 
1209 91 10 00 Kohlrabi seeds (Brassica oleracea L. 
var. caulorapa and gongylodes L.) NA SPS MA-ASSM n.a 
1209 91 90 10  Tomato seed NA SPS MA-ASSM n.a 
1209 91 90 30 Cucumber seed NA SPS MA-ASSM n.a 
1209 91 90 70  Pepper seed NA SPS MA-ASSM n.a 
1209 91 90 90 Other NA SPS MA-ASSM n.a 
1209 99 99 10 Tobacco seed NA SPS MA-ASSM n.a 
1209 99 99 90 Other NA SPS MA-ASSM n.a  WT/ACC/807/27 
 Page 95 
 
 
  (e) Products Subject to Import Licenses Issued by  the Ministry of Agriculture, Forestry and 
Water Economy – Forestry  Department  
Tariff no Description Type of 
license Justifi-
cation Government 
agency Timetable 
for removal 
0602 90 41 00 Forest trees NA12 SPS MA-FD13 n.a.14 
1209 99 10 00 Forest-tree seeds NA SPS MA-FD n.a. 
 
 
(f) List of products subjected to licenses issued  by the Ministry of Agriculture, Forestry and 
Water Economy - Veterinary Administration  
Tariff no Description Type of 
license Justifi-
cation Government   
agency Timetable 
for removal 
0101 Live horses, asses, mules and hinnies NA15 SPS MA-VA16 n.a17 
0102 Live bovine animals NA SPS MA-VA n.a 
0103 Live swine NA SPS MA-VA n.a 
0104 Live sheep and goats NA SPS MA-VA n.a 
0105 Live poultry, that is to say, fowls of the 
species Gallus domesticus, ducks, geese, turkeys and guinea fowls NA SPS MA-VA n.a 
0106 Other live animals NA SPS MA-VA n.a 
0201 Meat of bovine animals, fresh or 
chilled NA SPS MA-VA n.a 
0202 Meat of bovine animals, frozen NA SPS MA-VA n.a 
0203 Meat of swine, fresh, chilled or frozen NA SPS MA-VA n.a 
0204 Meat of sheep or goats, fresh, chilled or 
frozen NA SPS MA-VA n.a 
0205 Meat of horses, asses, mules or hinnies, 
fresh, chilled or frozen NA SPS MA-VA n.a 
0206 Edible offal of bovine animals, swine, 
sheep, goats, horses, asses, mules or 
hinnies, fresh, chilled or frozen NA SPS MA-VA n.a 
0207 Meat and edible offal, of the poultry of 
heading No  0105, fresh, chilled or frozen NA SPS MA-VA n.a 
0208 Other meat and edible meat offal, 
fresh, chilled or frozen NA SPS MA-VA n.a 
0209 Pig fat, free of lean meat, and poultry 
fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, 
in brine, dried or smoked NA SPS MA-VA n.a 
0210 Meat and edible meat offal, salted, in 
brine, dried or smoked; edible flours 
and meals of meat or meat offal NA SPS MA-VA n.a 
0301 Live fish NA SPS MA-VA n.a 
                                                      
12 Non-automatic 
13 Ministry of Agriculture, Forestry and Water Economy – Forestry Department 
14 Non-applicable 
15 Non-automatic 
16 Ministry of Agriculture, Forestry and Water Economy - Veterinary Administration 
17 Non-applicable WT/ACC/807/27 
Page 96  
 
  Tariff no Description Type of 
license Justifi-
cation Government   
agency Timetable 
for removal 
0302 Fish, fresh or chilled, excluding fish 
fillets and other fish meat of heading 
No  0304 NA SPS MA-VA n.a 
0303 Fish, frozen, excluding fish fillets and 
other fish meat of heading No  0304 NA SPS MA-VA n.a 
0304 Fish fillets and other fish meat 
(whether or not minced), fresh, chilled 
or frozen NA SPS MA-VA n.a 
0305 Fish, dried, salted or in brine; smoked 
fish, whether or not cooked before or during the smoking process; flours, 
meals and pellets of fish, fit for human 
consumption NA SPS MA-VA n.a 
0306 Crustaceans, whether in shell or not, 
live, fresh, chilled, frozen, dried, salted 
or in brine; crustaceans, in shell, 
cooked by steaming or by boiling in water, whether or not chilled, frozen, 
dried, salted or in brine; flours, meals 
and pellets of crustaceans, fit for human consuption NA SPS MA-VA n.a 
0307 Molluscs, whether in shell or not, live, 
fresh, chilled, frozen, dried, salted or in 
brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, 
chilled, frozen, dried, salted or in brine; 
flours, meals and pellets of aquatic 
invertebrates other than crustaceans, fit for human consumption NA SPS MA-VA n.a 
0401 Milk and cream, not concentrated nor 
containing added sugar or other sweetening matter NA SPS MA-VA n.a 
0402 Milk and cream, concentrated or 
containing added sugar or other 
sweetening matter NA SPS MA-VA n.a 
0403 Buttermilk, curdled milk and cream, 
yogurt, kephir and other fermented or acidified milk and cream, whether or 
not concentrated or containing added 
sugar or other sweetening matter or flavoured or containing added fruit, 
nuts or cocoa NA SPS MA-VA n.a 
0404 Whey, whether or not concentrated or 
containing added sugar or other 
sweetening matter; products consisting 
of natural milk constituents, whether or 
not containing added sugar or other sweetening matter, not elsewhere 
specified or included NA SPS MA-VA n.a 
0405 Butter and other fats and oils derived 
from milk: dairy spreads NA SPS MA-VA n.a 
0406 Cheese and curd NA SPS MA-VA n.a 
0407 Birds' eggs, in shell, fresh, preserved or 
cooked NA SPS MA-VA n.a  WT/ACC/807/27 
 Page 97 
 
 
  Tariff no Description Type of 
license Justifi-
cation Government   
agency Timetable 
for removal 
0408 Birds' eggs, not in shell, and egg yolks, 
fresh, dried, cooked by steaming or by 
boiling in water, moulded, frozen or 
otherwise preserved, whether or not containing added sugar or other 
sweetening matter NA SPS MA-VA n.a 
0409 00 00 00 Natural honey NA SPS MA-VA n.a 
0410 00 00 00 Edible products of animal origin, not 
elsewhere specified or included NA SPS MA-VA n.a 
0501 00 00 00 Human hair, unworked, whether or not 
washed or scoured; waste of human 
hair NA SPS MA-VA n.a 
0502 Pigs', hogs' or boars' bristles and hair; 
badger hair and other brush making 
hair; waste of such bristles or hair NA SPS MA-VA n.a 
0503 00 00 00  Horsehair and horsehair waste, whether 
or not put up as a layer with or without 
supporting material NA SPS MA-VA n.a 
0504 00 00 00 Guts, bladders and stomachs of animals 
(other than fish), whole and pieces 
thereof, fresh, chilled frozen, salted, in 
brine, dried or smoked NA SPS MA-VA n.a 
0505 Skins and other parts of birds, with 
their feathers or down, feathers and 
parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or 
treated for preservation; powder and 
waste of feathers or parts of feathers NA SPS MA-VA n.a 
1501 00 Pig fat (including lard) and poultry fat, 
other than that of heading No 0209 to 
1503 NA SPS MA-VA n.a 
1502 00 Fats of bovine animals, sheep or goats, 
other than those of heading No 1503 NA SPS MA-VA n.a 
1503 00 Lard stearin, lard oil, oleostearin, oleo-
oil and tallow oil, not emulsified or 
mixed or otherwise prepared NA SPS MA-VA n.a 
1504 Fats and oils and their fractions, of fish 
or marine mammals, whether or not 
refined, but not chemically modified NA SPS MA-VA n.a 
1505 Wool grease and fatty substances 
derived therefrom (including lanolin) NA SPS MA-VA n.a 
1506 00 00 00 Other animal fats and oils and their 
fractions, whether or not refined, but 
not chemically modified NA SPS MA-VA n.a 
1507 Soya-bean oil and its fractions, whether 
or not refined, but not chemically modified NA SPS MA-VA n.a 
1508 Ground-nut oil and its fractions, 
whether or not refined, but not 
chemically modified NA SPS MA-VA n.a 
1509 Olive oil and its fractions, whether or 
not refined, but not chemically 
modified NA SPS MA-VA n.a WT/ACC/807/27 
Page 98  
 
  Tariff no Description Type of 
license Justifi-
cation Government   
agency Timetable 
for removal 
1510 00 Other oils and their fractions, obtained 
solely from olives, whether or not 
refined, but not chemically modified, 
including blends of these oils or fractions with oils or fractions of 
heading No 1509 NA SPS MA-VA n.a 
1515 Other fixed vegetable fats and oils 
(including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified NA SPS MA-VA n.a 
1516 Animal or vegetable fats and oils and 
their fractions, partly or wholly hydrogenated, inte r- esterified, re-
esterified or elaidinized, whether or not 
refined, but not further prepared NA SPS MA-VA n.a 
1517 Margarine; edible mixtures or 
preparations of animal or vegetable fats 
or oils or of fractions of different fats 
or oils of this Chapter, other than edible fats or oils or their fractions of 
heading No  1516 NA SPS MA-VA n.a 
1518 Animal or vegetable fats and oils and 
their fractions, boiled, oxidised, dehydrated, sulphurised, blown, 
polymerised by heat in vacuum or in 
inert gas or otherwise chemically 
modified, excluding those of heading No  1516; inedible mixtures or 
preparations of animal or vegetable fat 
or oils of fractions of different fats or oils of this chapter, not elsewhere 
specified or included NA SPS MA-VA n.a 
1520 00 00 00 Glycerol, crude; glycerol waters and 
glycerol lyes NA SPS MA-VA n.a 
1521 Vegetable waxes (other than 
triglycerides), beeswax, other insect 
waxes and spermaceti, whether or not 
refined or coloured NA SPS MA-VA n.a 
1522 00 Degras; residues resulting from the 
treatment of fatty substances or animal 
or vegetable waxes NA SPS MA-VA n.a 
1601 00 Sausages and similar products, of meat, 
meat offal or blood; food preparations based on these products NA SPS MA-VA n.a 
1602 Other prepared or preserved meat, meat 
offal or blood NA SPS MA-VA n.a 
1603 00 Extracts and juices of meat, fish or 
crustaceans, molluscs or other aquatic 
invertebrates NA SPS MA-VA n.a 
1604 Prepared or preserved fish; caviar and 
caviar substitutes prepared from fish 
eggs NA SPS MA-VA n.a 
1605 Crustaceans, molluscs and other 
aquatic invertebrates, prepared or 
preserved NA SPS MA-VA n.a  WT/ACC/807/27 
 Page 99 
 
 
  Tariff no Description Type of 
license Justifi-
cation Government   
agency Timetable 
for removal 
4101 Raw hides and skins of bovine or 
equine animals (fresh, or salted, dried, 
limed, pickled or otherwise preserved, 
but not tanned, parchment- Addressed or further prepared), whether or not 
dehaired or split NA SPS MA-VA n.a 
4102 Raw skins of sheep or lambs (fresh, or 
salted, dried, limed, pickled or 
otherwise preserved, but not tanned, parchment-dressed or further 
prepared), whether or not with wool on 
or split, other than those excluded by Note 1 (c) to this Chapter NA SPS MA-VA n.a 
4103 Other raw hides and skins (fresh, or 
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further 
prepared), whether or not dehaired or 
split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter NA SPS MA-VA n.a 
4104 Leather of bovine or equine animals, 
without hair on, other than leather of heading No  4108 or 4109 NA SPS MA-VA n.a 
4105 Sheep or lamb skin leather, without 
wool on, other than leather of heading 
No 4108 or  4109 NA SPS MA-VA n.a 
4106 Goat or kid skin leather, without hair 
on, other than leather of heading No  4108 or  4109 NA SPS MA-VA n.a 
4107 Leather of other animals, without hair 
on, other than leather of heading No  4108 or  4109 NA SPS MA-VA n.a 
4108 Chamois (including combination 
chamois) leather NA SPS MA-VA n.a 
4109 00 00 00 Patent leather and patent laminated 
leather; metallized leather NA SPS MA-VA n.a 
4110 00 00 00 Parings and other waste of leather or of 
composition leather, not suitable for 
the manufacture of leather articles; 
leather dust, powder and flour NA SPS MA-VA n.a 
4111 00 00 00 Composition leather with a basis of 
leather or leather fibre, in slabs, sheets 
or strip, whether or not in rolls NA SPS MA-VA n.a 
4201 Saddlery and harness for any animal 
(including traces,  leads, knee pads, 
muzzles, saddle cloths, saddle bags, 
dog coats and the like), of any material NA SPS MA-VA n.a WT/ACC/807/27 
Page 100  
 
  Tariff no Description Type of 
license Justifi-
cation Government   
agency Timetable 
for removal 
4202 Trunks, suit-cases, vanity-cases, 
executive-cases, brief-cases, school 
satchels, spectacle cases, binocular 
cases, camera cases, musical instrument cases, gun cases, holsters 
and similar containers; travelling-bags, 
toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-
cases, cigarette-cases, tobacco-
pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, 
cutlery cases and similar containers, of 
leather or of composition leather, of 
sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or 
wholly or mainly covered with such 
materials or with paper :- Trunks, suit-cases, vanity cases, executive- cases, 
brief-cases, school satchels and similar 
containers NA SPS MA-VA n.a 
4203 Articles of apparel and clothing 
accessories, of leather or of 
composition leather NA SPS MA-VA n.a 
4204 00 Articles of leather, or of composition 
leather, of a kind used in machinery or mechanical appliances or for other 
technical uses NA SPS MA-VA n.a 
4205 00 00 00 Other articles of leather or of 
composition leather NA SPS MA-VA n.a 
4206 Articles of gut (other than silk-worm 
gut), of goldbeater's skin, of bladders 
or of tendons NA SPS MA-VA n.a 
4301 Raw furskins (including heads, tails, 
paws and other pieces or cuttings, suitable for furriers' use), other than 
raw hides and skins of heading No 
4101,  4102 or  4103 NA SPS MA-VA n.a 
4302 Tanned or dressed furskins (including 
heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled 
(without the addition of other materials) other than those of heading 
No 4303 NA SPS MA-VA n.a 
4303 Articles of apparel, clothing 
accessories and other articles of furskin NA SPS MA-VA n.a 
4304 Artificial fur and articles thereof NA SPS MA-VA n.a 
5001 00 00 00 Silk-worm cocoons su itable for reeling NA SPS MA-VA n.a 
5002 00 00 00 Raw silk (not thrown) NA SPS MA-VA n.a 
5003  Silk waste (including cocoons 
unsuitable for reeling, yarn waste and 
garnetted stock) NA SPS MA-VA n.a 
5004 00 Silk yarn (other than yarn spun from 
silk waste) not put up for retail sale NA SPS MA-VA n.a 
5005 Yarn spun from silk waste, not put up 
for retail sale NA SPS MA-VA n.a  WT/ACC/807/27 
 Page 101 
 
 
  Tariff no Description Type of 
license Justifi-
cation Government   
agency Timetable 
for removal 
5006 00 Silk yarn and yarn spun from silk 
waste, put up for retail sale; silk-worm 
gut NA SPS MA-VA n.a 
5007 Woven fabrics of silk or of silk waste NA SPS MA-VA n.a 
5101 Wool, not carded or combed NA SPS MA-VA n.a 
5102 Fine or coarse animal hair, not carded 
or combed NA SPS MA-VA n.a 
5103 Waste of wool or of fine or coarse 
animal hair, including yarn waste but 
excluding garnetted stock NA SPS MA-VA n.a 
5104 00 00 00 Garnetted stock of wool or of fine or 
coarse animal hair NA SPS MA-VA n.a 
5105 Wool and fine or coarse animal hair, 
carded or combed (including combed 
wool in fragments) NA SPS MA-VA n.a 
5106 Yarn of carded wool, not put up for 
retail sale NA SPS MA-VA n.a 
5107 Yarn of combed wool, not put up for 
retail sale NA SPS MA-VA n.a 
5108 Yarn of fine animal hair (carded or 
combed), not put up  for retail sale NA SPS MA-VA n.a 
5109 Yarn of wool or of fine animal hair, put 
up for retail sale NA SPS MA-VA n.a 
5110 00 00 00 Yarn of coarse animal hair or of 
horsehair (including gimped horsehair yarn), whether or not put up for retail sale NA SPS MA-VA n.a 
5111 Woven fabrics of carded wool or of 
carded fine animal hair NA SPS MA-VA n.a 
5112 Woven fabrics of combed wool or of 
combed fine animal hair NA SPS MA-VA n.a 
5113 00 00 00 Woven fabrics of  coarse animal hair or 
of horsehair NA SPS MA-VA n.a 
6701 00 00 00 Skins and other parts of birds with their 
feathers or down, feathers, parts of feathers, down and articles thereof 
(other than goods of heading No 0505 
and worked quills and scapes) NA SPS MA-VA n.a 
6702 Artificial flowers, foliage and fruit and 
parts thereof; articles made of artificial 
flowers, foliage or fruit NA SPS MA-VA n.a 
6703 00 00 00 Human hair, dressed, thinned, bleached 
or otherwise worked; wool or other animal hair or other textile materials, 
prepared for use in making wigs or the 
like NA SPS MA-VA n.a 
6704 Wigs, false beards, eyebrows and 
eyelashes, switches and the like, of 
human or animal hair or of textile 
materials; articles of human hair not elsewhere specified or included NA SPS MA-VA n.a 
 WT/ACC/807/27 
Page 102  
 
  (g) Products Subject to Import Licenses Issued by the Ministry of Environment
 
Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for removal 
2524 00 30 00 Fibres, flakes or powder NA18 TBT ME19 n.a20 
2524 00 80 00 Other NA TBT ME n.a 
2525 30 00 00 Mica waste NA TBT ME n.a 
2612 10 10 00 Uranium ores and pitchblende, and 
concentrates thereof, with a uranium 
content of more than 5 per cent by 
weight (Euratom NA TBT ME n.a 
2612 10 90 00 Other NA TBT ME n.a 
2612 20 10 00 Monazite; urano-thorianite and other 
thorium ores and concentrates, with a 
thorium content of more than 20 per cent by weight (Euratom) NA TBT ME n.a 
2612 20 90 00 Other NA TBT ME n.a 
2613 10 00 00 Roasted NA TBT ME n.a 
2613 90 00 00 Other NA TBT ME n.a 
2618 00 00 00 Granulated slag (slag sand) from the 
manufacture of iron or steel NA TBT ME n.a 
2619 00 10 00 Blast-furnace dust NA TBT ME n.a 
2619 00 91 00 Waste suitable for the recovery of 
iron or manganese NA TBT ME n.a 
2619 00 93 00 Slag suitable for the extraction of 
titanium oxide NA TBT ME n.a 
2619 00 95 00 Waste suitable for the extraction of 
vanadium NA TBT ME n.a 
2619 00 99 00 Other NA TBT ME n.a 
2620 11 00 00 Hard zinc spelter NA TBT ME n.a 
2620 19 00 00 Other NA TBT ME n.a 
2620 21 00 00 Leaded gasoline sludges and leaded 
anti-knock compounds NA TBT ME n.a 
2620 29 00 00 Other NA TBT ME n.a 
2620 30 00 00 Containing mainly copper NA TBT ME n.a 
2620 40 00 00 Containing mainly aluminium NA TBT ME n.a 
2620 60 00 00 Containing arsen, mercury, thalium 
or mix thereof of the kind used in extracting arsen or those metals or 
for the manifacture of chemical 
compounds thereof NA TBT ME n.a 
2620 91 00 00 Containing antimony, berilium, 
cadmium, chrome or mix thereof NA TBT ME n.a 
2620 99 10 00 Containing mainly nickel NA TBT ME n.a 
2620 99 20 00 Containing mainly niobium and 
tantalum NA TBT ME n.a 
2620 99 30 00 Containing mainly tungsten NA TBT ME n.a 
2620 99 40 00 Containing mainly tin NA TBT ME n.a 
2620 99 50 00 Containing mainly molybdenum NA TBT ME n.a 
2620 99 60 00 Containing mainly titanium NA TBT ME n.a 
                                                      
18 Non-automatic 
19 Ministry of Environment and Spatial Planning 
20 non applicable  WT/ACC/807/27 
 Page 103 
 
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for removal 
2620 99 70 00 Containing mainly cobalt NA TBT ME n.a 
2620 99 80 00 Containing mainly zirconium NA TBT ME n.a 
2620 99 90 00 Other NA TBT ME n.a 
2621 10 00 00 Ash and residues of burning 
municipal waste NA TBT ME n.a 
2621 90 00 00 Other NA TBT ME n.a 
2710 91 00 00 Containing polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls 
(PBBs) NA TBT ME n.a 
2710 99 00 00 Other NA TBT ME n.a 
2713 90 90 00 Other NA TBT ME n.a 
2827 20 00 00 Calcium chloride NA TBT ME n.a 
2835 31 00 00 Sodium triphosphate (sodium 
tripolyphosphate) NA TBT ME n.a 
2835 39 00 00 Other NA TBT ME n.a 
2903 14 00 00 Carbon tetrachloride NA TBT ME n.a 
2903 19 10 00 1,1,1-Trichloroethane 
(methylchloroform) NA TBT ME n.a 
2903 30 33 00 Bromomethane (methyl bromide) NA TBT ME n.a 
2903 41 00 00 Trichlorofluoromethane NA TBT ME n.a 
2903 42 00 00 Dichlorodifluoromethane NA TBT ME n.a 
2903 43 00 00 Trichlorotrifluoroethanes NA TBT ME n.a 
2903 44 10 00 Dichlorotetrafluoroethanes NA TBT ME n.a 
2903 44 90 00 Chloropentafluoroethane NA TBT ME n.a 
2903 45 10 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Chlorotrifluoromethane NA TBT ME n.a 
2903 45 15 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Pentachlorofluoroethane NA TBT ME n.a 
2903 45 20 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Tetrachlorodifluoroethanes NA TBT ME n.a 
2903 45 25 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Heptachlorofluoropropanes NA TBT ME n.a 
2903 45 30 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Hexachlorodifluoropropanes NA TBT ME n.a 
2903 45 35 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Pentachlorotrifluoropropanes NA TBT ME n.a 
2903 45 40 00 Other derivatives perhalogenated 
only with fluorine and chlorine: Tetrachlorotetrafluoropropanes NA TBT ME n.a. 
2903 45 45 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Trichloropentafluoropropanes NA TBT ME n.a 
2903 45 50 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Dichlorohexafluoropropanes NA TBT ME n.a WT/ACC/807/27 
Page 104  
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for removal 
2903 45 55 00 Other derivatives perhalogenated 
only with fluorine and chlorine: 
Chloroheptafluoropropanes NA TBT ME n.a 
2903 45 90 00  Other derivatives perhalogenated 
only with fluorine and chlorine: Tetrafluoroetan NA TBT ME n.a 
2903 46 10 00 Bromochlorodifluoromethane NA TBT ME n.a 
2903 46 20 00 Bromotrifluoromethane NA TBT ME n.a 
2903 46 90 00 Dibromotetrafluoroethanes NA TBT ME n.a 
2903 47 00 00 Other perhalogenated derivatives NA TBT ME n.a 
2903 49 10 00 Halogenated only with fluorine and 
chlorine - of methane, ethane or 
propane NA TBT ME n.a 
2903 49 20 00 Halogenated only with fluorine and 
chlorine – other NA TBT ME n.a 
2903 49 30 00 Halogenated only with fluorine and 
chlorine - of methane, ethane or 
propane NA TBT ME n.a 
2903 49 40 00 Halogenated only with fluorine and 
chlorine - other  NA TBT ME n.a 
2903 49 80 00 Halogenated only with fluorine and 
chlorine – other NA TBT ME n.a 
3006 80 00 00 Waste pharmaceuticals NA TBT ME n.a 
3104 20 10 00 With a potassium content evaluated 
as K2O, by weight, not exceeding  40 per cent on the dry anhydrous NA TBT ME n.a 
3104 20 50 00 With a potassium content evaluated 
as K2O, by weight, exceeding 
40 per cent but not exceeding 
62 per cent on the dry anhydrous product NA TBT ME n.a 
3104 20 90 00 With a potassium content evaluated 
as K2O, by weight, exceeding 62 per cent on the dry anhydrous 
product NA TBT ME n.a 
3824 71 00 00 Containing acyclic hydrocarbons 
perhalogenated only with fluorine and chlorine NA TBT ME n.a 
3824 79 00 00 Other NA TBT ME n.a 
3825 10 00 00 Municipal waste NA TBT ME n.a 
3825 20 00 00 Sewage sludge NA TBT ME n.a 
3825 30 00 00 Clinical waste NA TBT ME n.a 
3825 41 00 00 Halogenated NA TBT ME n.a 
3825 49 00 00 Other NA TBT ME n.a 
3825 50 00 00 Wastes of metal pickling liquors, 
hydraulic fluids, brake and anti-freeze fluids NA TBT ME n.a 
3825 61 00 00 Mainly containing organic 
constituents NA TBT ME n.a 
3825 69 00 00 Other NA TBT ME n.a 
3825 90 00 00 Other NA TBT ME n.a 
3915  All tariff lines NA TBT ME n.a  WT/ACC/807/27 
 Page 105 
 
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for removal 
4004 00 00 00 Waste, parings and scrap of rubber 
(other than hard rubber) and powders 
and granules obtained therefrom NA TBT ME n.a 
4012 11 00 00 Retreaded tyres of a kind used on 
motor cars (including station wagons and racing cars) NA TBT ME n.a 
4012 12 00 00 Retreaded tyres of the kind used on 
buses or lorries NA TBT ME n.a 
4012 13 10 00 For use in civil aircraft: NA  ME n.a 
4012 13 90 00 Other NA TBT ME n.a 
4012 19 00 00 Other NA TBT ME n.a 
4012 20 90 10 Of a kind used on motor cars NA TBT ME n.a 
4012 20 90 30  Used pneumatic tyres  of the kind 
used on buses or lorries NA TBT ME n.a 
4012 20 90 90 Used pneumatic tyres – other NA TBT ME n.a 
4012 90 20 00 Solid or cushion tyres and 
interchangeable tyre treads NA TBT ME n.a 
4012 90 30 00 Changeable protectors NA TBT ME n.a 
4012 90 90 00 Tyre flaps NA TBT ME n.a 
5003 10 00 00 Not carded or combed NA TBT ME n.a 
5003 90 00 00 Other NA TBT ME n.a 
5103 10 10 00 Not carbonized NA TBT ME n.a 
5103 10 90 00 Carbonised NA TBT ME n.a 
5103 20 10 00 Yarn waste NA TBT ME n.a 
5103 20 91 00 Not carbonized NA TBT ME n.a 
5103 20 99 00 Carbonised NA TBT ME n.a 
5103 30 00 00 Waste of coarse animal hair NA TBT ME n.a 
5202 10 00 00 Yarn waste (including thread waste) NA TBT ME n.a 
5202 91 00 00 Garnetted stock NA TBT ME n.a 
5202 99 00 00 Other NA TBT ME n.a 
5301 30 10 00 Tow NA TBT ME n.a 
5301 30 90 00 Flax waste NA TBT ME n.a 
5505 10 10 00 Of nylon or other polyamides NA TBT ME n.a 
5505 10 30 00 Of polyesters NA TBT ME n.a 
5505 10 50 00 Acrylic or modacrylic NA TBT ME n.a 
5505 10 70 00 Of polypropylene NA TBT ME n.a 
5505 10 90 00 Other NA TBT ME n.a 
5505 20 00 00 Of artificial fibres NA TBT ME n.a 
6309 00 00 00 Worn clothing and other worn 
articles NA TBT ME n.a 
6310 10 10 00 Of wool or fine or coarse animal hair NA TBT ME n.a 
6310 10 30 00 Of flax or cotton NA TBT ME n.a 
6310 10 90 00 Of other textile materials NA TBT ME n.a 
6310 90 00 00 Other NA TBT ME n.a 
6811 10 00 00  Corrugated sheets NA TBT ME n.a 
6811 20 11 00 Sheets for roofing or walls, not 
exceeding 40x60 cm for roofing or 
walls NA TBT ME n.a 
6811 20 80 00 Other NA TBT ME n.a 
6811 30 00 00 Tubes, pipes and tube or pipe fittings NA TBT ME n.a 
6811 90 00 00 Other articles NA TBT ME n.a WT/ACC/807/27 
Page 106  
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for removal 
6812 10 00 00 Fabricated asbestos fibres; mixtures 
with a basis of asbestos or with a 
basis of asbestos and magnesium carbonate NA TBT ME n.a 
6812 20 00 00 Yarn and thread NA TBT ME n.a 
6812 30 00 00 Cords and string, whether or not 
plaited NA TBT ME n.a 
6812 40 00 00 Woven or knitted fabric NA TBT ME n.a 
6812 50 00 00  Clothing, clothing accessories, 
footwear and headgear NA TBT ME n.a 
6812 60 00 00 Paper, millboard and felt NA TBT ME n.a 
6812 70 00 00 Compressed asbestos fibre jointing, 
in sheets or rolls NA TBT ME n.a 
6812 90 10 00 Other for use in civil aircraft NA TBT ME n.a 
6812 90 30 00 Fabricated asbestos fibres; mixtures 
with a basis of asbestos or with a basis of asbestos and magnesium 
carbonate NA TBT ME n.a 
6812 90 80 00 Other NA TBT ME n.a 
7001 00 10 00 Cullet and other waste and scrap of 
glass NA TBT ME n.a 
7112 30 00 00 Ash containing precious metal or 
precious metal compounds NA TBT ME n.a 
7204 10 00 00 Waste and scrap of cast iron NA TBT ME n.a 
7204 21 10 00 Containing by weight 8 per cent or 
more of nickel NA TBT ME n.a 
7204 21 90 00 Other NA TBT ME n.a 
7204 29 00 00 Other NA TBT ME n.a 
7204 30 00 00 Waste and scrap of tinned iron or 
steel NA TBT ME n.a 
7204 41 10 00 Turnings, shavings, chips, milling 
waste, sawdust and filings NA TBT ME n.a 
7204 41 91 00 In bundles NA TBT ME n.a 
7204 41 99 00 Other NA TBT ME n.a 
7204 49 10 00 Fragmentized (shredded) NA TBT ME n.a 
7204 49 30 00 In bundles NA TBT ME n.a 
7204 49 91 00 Neither sorted nor graded NA TBT ME n.a 
7204 49 99 00 Other NA TBT ME n.a 
7204 50 10 00 Of alloy steel NA TBT ME n.a 
7204 50 90 00 Other NA TBT ME n.a 
7802 00 00 00 Lead waste and scrap NA TBT ME n.a 
7902 00 00 00 Zinc waste and scrap NA TBT ME n.a 
8002 00 00 00 Tin waste and scrap NA TBT ME n.a 
8101 97 00 00 Waste and scrap NA TBT ME n.a 
8102 97 00 00 Waste and scrap NA TBT ME n.a 
8103 30 00 00 Waste and scrap NA TBT ME n.a 
8104 20 00 00 Waste and scrap NA TBT ME n.a 
8105 30 00 00 Waste and scrap NA TBT ME n.a 
8107 30 00 00 Waste and scrap NA TBT ME n.a 
8108 30 00 00 Waste and scrap NA TBT ME n.a 
8109 30 00 00 Waste and scrap NA TBT ME n.a 
8110 20 00 00 Waste and scrap NA TBT ME n.a  WT/ACC/807/27 
 Page 107 
 
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for removal 
8111 00 19 00 Waste and scrap NA TBT ME n.a 
8112 13 00 00 Waste and scrap NA TBT ME n.a 
8112 22 00 00 Waste and scrap NA TBT ME n.a 
8112 30 40 00 Waste and scrap NA TBT ME n.a 
8112 40 19 00 Waste and scrap NA TBT ME n.a 
8112 52 00 00 Waste and scrap NA TBT ME n.a 
8112 92 39 00 Waste and scrap NA TBT ME n.a 
8112 92 50 00 Waste and scrap NA TBT ME n.a 
8113 00 40 00 Waste and scrap NA TBT ME n.a 
8418 10 91 90 Combined refrigerator-freezers, fitted 
with separate external doors, of a 
capacity exceeding 340 litres, used NA TBT ME n.a 
8418 10 99 90 Other, used NA TBT ME n.a 
8418 21 10 90 Refrigerators, household type, 
compression-type, of a capacity exceeding 340 litres, used NA TBT ME n.a 
8418 21 51 90 Refrigerators, table model, used NA TBT ME n.a 
8418 21 59 90 Refrigerators, building-in type, used NA TBT ME n.a 
8418 21 91 90 Refrigerators, of a capacity not 
exceeding 250 litres, used NA TBT ME n.a 
8418 21 99 90 Refrigerators, exceeding 250 litres 
but not exceeding 340 litres, used NA TBT ME n.a 
8418 22 00 90 Refrigerators, absorption-type, 
electrical, used NA TBT ME n.a 
8418 29 00 90 Refrigerators, other , used NA TBT ME n.a 
8418 30 91 90 Freezers of the chest type, not 
exceeding 900 litres capacity, not exceeding 400 litres capacity, used NA TBT ME n.a 
8418 30 99 90 Freezers of the chest type, of a 
capacity exceeding 400 litres but not 
exceeding 800 litres, used  NA TBT ME n.a 
8418 40 91 90 Freezers of the upright type, not 
exceeding 900 litres capacity: of a 
capacity not exceeding 250 litres, used NA TBT ME n.a 
8418 40 99 90 Freezers of the upright type, not 
exceeding 900 litres capacity, used NA TBT ME n.a 
8418 50 11 90 - Other refrigerating or freezing 
chests, cabinets, display counters, 
show-cases and similar refrigerating or freezing furniture, refrigerated 
show-cases and counters 
(incorporating a refrigerating unit or evaporator),For frozen food storage, 
used  NA TBT ME n.a 
8418 50 91 90 For deep freezing other than that of 
subheadings 841830 and 841840, used NA TBT ME n.a 
8418 50 99 90 For deep freezing other than that of 
subheadings 841830 and 841840, other, used  NA TBT ME n.a WT/ACC/807/27 
Page 108  
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for removal 
8512 10 30 90 Magnetic tape-type, Using tape of a 
width not exceeding 1,3 cm and 
allowing recording or reproduction at a tape speed not exceeding 50 mm 
per second, used NA TBT ME n.a 
8512 10 80 90 Magnetic tape-type, other , other, 
used NA TBT ME n.a 
8521 90 00 90 Other, used NA TBT ME n.a 
8528 12 52 90  Reception apparatus for television, 
whether or not incorporating radio-
broadcast receivers or sound or video 
recording or reproducing apparatus, colour, other,  with integral tube, 
with a screen width/height ratio less 
than 1,5, with a diagonal measurement of the screen, not 
exceeding 42 cm, used NA TBT ME n.a 
8528 12 54 90 Reception apparatus for television, 
whether or not incorporating radio-broadcast receivers or sound or video 
recording or reproducing apparatus, 
colour, other,  with integral tube, with a screen width/height ratio less 
than 1.5, with a diagonal 
measurement of the screen, 
exceeding 42 cm but not exceeding 52 cm, used  NA TBT  ME n.a 
8528 12 56 90 Reception apparatus for television, 
whether or not incorporating radio-
broadcast receivers or sound or video recording or reproducing apparatus, 
colour, other,  with integral tube, 
with a screen width/height ratio less than 1.5, with a diagonal 
measurement of the screen, 
exceeding 52 cm but not exceeding 72 cm, used NA TBT ME n.a 
8528 12 58 90 Reception apparatus for television, 
whether or not incorporating radio-
broadcast receivers or sound or video recording or reproducing apparatus, 
colour, other,  with integral tube, 
with a screen width/height ratio less than 1.5, with a diagonal 
measurement of the screen, 
exceeding 72 cm, used NA TBT ME n.a 
8528 13 00 90 Black and white or other 
monochrome, used NA TBT ME n.a 
8528 21 14 90 Video monitors,  colour, with 
cathode-ray tube, with a screen 
width/height ratio less than 1.5, used NA TBT ME n.a  WT/ACC/807/27 
 Page 109 
 
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for removal 
8528 21 16 90 Video monitors,  colour, with 
cathode-ray tube, other, with 
scanning parameters not exceeding 625 lines, used NA TBT ME n.a 
8528 21 18 90 Video monitors, colour, with 
cathode-ray tube, other, With 
scanning parameters exceeding 625 
lines, used NA TBT ME n.a 
8528 21 90 90 Video monitors,  colour, other, used  NA TBT ME n.a 
8528 22 00 90 Video monitors, black and white or 
other monochrome, used NA TBT ME n.a 
8528 30 05 90 Video projectors, operating by means 
of flat panel display (for example a 
liquid crystal device), capable of 
displaying digital information 
generated by automatic data processing machine, used NA TBT ME n.a 
8528 30 20 90 Video projectors, other, colour, used NA TBT ME n.a 
8528 30 90 90 Video projectors, black and white or 
other monochrome, used NA  TBT ME n.a 
8548 10 10 00 Spent primary cells, spent primary 
batteries NA TBT ME n.a 
8548 10 21 00 Lead-acid accumulators NA TBT ME n.a 
8548 10 29 00 Other NA TBT ME n.a 
8548 10 91 00 Containing lead NA TBT ME n.a 
8548 10 99 00 Other NA TBT ME n.a 
8704 21 10 00 Specially designed for the transport 
of highly radioactive materials (Euratom) NA TBT ME n.a 
8704 22 10 00 Specially designed for the transport 
of highly radioactive materials 
(Euratom) NA TBT ME n.a 
8704 23 10 00 Specially designed for the transport 
of highly radioactive materials 
(Euratom) NA TBT ME n.a 
8704 31 10 00 Specially designed for the transport 
of highly radioactive materials (Euratom) NA TBT ME n.a 
8704 32 10 00 Specially designed for the transport 
of highly radioactive materials 
(Euratom) NA TBT ME n.a 
8708 70 91 90 Road wheels and parts and accesso-
ries thereof, other, wheel centres in 
star form, cast in one piece, of iron or 
steel NA TBT ME n.a 
 WT/ACC/807/27 
Page 110  
 
  (h) Products Subject to Import Licenses Issued  by the Ministry of Health – Bureau for 
Medicaments  
Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for 
removal 
1211 90 99 10  Other - see list of names of NPS NA21 TBT MH-BM22 n.a23 
1211 90 99 20  Other - poppy cocoons NA TBT MH-BM n.a 
1301 90 90 10  Cannabis-resin; NA TBT MH-BM n.a 
1302 11 00 00 Vegetable saps and extracts – opium NA TBT MH-BM n.a 
1302 19 98 10 See list of names of NPS NA TBT MH-BM n.a 
2833 25 00 00  Other sulphates of copper NA TBT MH-BM n.a 
2904 20 00 00 Derivatives containing only nitro or only 
nitroso groups NA TBT MH-BM n.a 
2905 29 10 00  Allyl alcohol  NA TBT MH-BM n.a 
2905 29 90 00  Other NA TBT MH-BM n.a 
2905 50 20 10 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of acyclic alcohols 
– Etchlorvinol NA TBT MH-BM n.a 
2914 31 00 00 Phenylacetone (phenylpropan-2-one) NA TBT MH-BM n.a 
2916 34 00 00  Phenylacetic acid and its salts  NA TBT MH-BM n.a 
2916 35 00 00  Esters of phenylacetic acid NA TBT MH-BM n.a 
2920 90 85 10  Nitroglycerin NA TBT MH-BM n.a 
2920 90 85 20  Other esters of nitric acid NA TBT MH-BM n.a 
2921 49 90 10 Nitrogen-function compounds – amine-
function compounds; acyclic 
monoamines and their derivatives; salts thereof -see list of names of NPS NA TBT MH-BM n.a 
2922 19 90 10 Nitrogen-function compounds  - oxygen-
function amino-compounds: - amino-
alcohols, their ethers and esters, other 
than those containing more than one kind of oxygen function; salts thereof -
see list of names of NPS NA TBT MH-BM n.a 
2922 29 00 10 Nitrogen-function compounds – other – 
see list of names of NPS  NA TBT MH-BM n.a 
2922 30 00 10 Nitrogen-function compounds – amino-
aldehydes, amino-ketones and amino- 
quinones, other than those containing more than one kind of oxygen function; salts thereof – see list of names of NPS  NA TBT MH-BM n.a 
2922 43 00 00 Nitrogen-function compounds – 
anthranilic acid and its salts NA TBT MH-BM n.a 
2922 49 70 10 Nitrogen-function compounds – other – 
see list of names of NPS  NA TBT MH-BM n.a 
2924 10 00 10 Nitrogen-function compounds –
carboxyamide-function compounds; 
amide-function compounds of carbonic acid - acyclic amides (including acyclic 
carbamates) and their derivatives; salts 
thereof – see list of names of NPS NA TBT MH-BM n.a 
                                                      
21 Non-automatic 
22 Ministry of Health – Bureau for Medicaments 
23 Non - applicable  WT/ACC/807/27 
 Page 111 
 
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for 
removal 
2924 22 00 00 Nitrogen-function compounds – 
carboxyamide-function compounds; 
amide-function compounds of carbonic acid - 2-Acetamidobenzoic acid NA TBT MH-BM n.a 
2924 29 90 10 Nitrogen-function compounds – other – 
see list of names in NPS NA TBT MH-BM n.a 
2925 19 80 10 Nitrogen-function compounds – 
carboxyimide-function compounds (including saccharin and its salts) and 
imine-function compounds – imides and 
their derivatives; salts thereof – glutetimid NA TBT MH-BM n.a 
2926 90 99 10 Nitrogen-function compounds – nitrile-
function compounds - see list of names 
in NPS NA TBT MH-BM n.a 
2932 91 00 00  Isosafrole NA TBT MH-BM n.a 
2932 92 00 00 1-(1,3-Benzodioxol-5-yl)propan-2-one NA TBT MH-BM n.a 
2932 93 00 00 Piperonal NA TBT MH-BM n.a 
2932 94 00 00 Safrole NA TBT MH-BM n.a 
2932 99 80 10 See list of names in NPS NA TBT MH-BM n.a 
2933 19 90 10 See list of names in NPS NA TBT MH-BM n.a 
2933 29 90 10 See list of names in NPS NA TBT MH-BM n.a 
2933 32 00 00 Piperidine and its salts NA TBT MH-BM n.a 
2933 39 95 10 See list of names in NPS NA TBT MH-BM n.a 
2933 40 90 10  See list of names in NPS NA TBT MH-BM n.a 
2933 51 20 00 Phenobarbital (INN), barbital (INN) and 
their salts NA TBT MH-BM n.a 
2933 51 90 10 See list of names in NPS NA TBT MH-BM n.a 
2933 59 70 10 See list of names in NPS NA TBT MH-BM n.a 
2933 79 00 10 Other lactams - See list of names in NPS NA TBT MH-BM n.a 
2933 90 95 10 See list of names in NPS NA TBT MH-BM n.a 
2934 90 96 10 See list of names in NPS NA TBT MH-BM n.a 
2935 00 10 00 - 3-{1-[7-(Hexadecylsulphonylamino)-
1H-indole-3- yl]-3-oxo-1H,3H-naphthol[1,8-cd]pyran-1-yl}-N,N- dimethyl-1H-indole-7-sulphonimide NA TBT MH-BM n.a 
2935 00 20 00 Metosulam (ISO) NA TBT MH-BM n.a 
2935 00 90 00 Other NA TBT MH-BM n.a 
2936 10 00 00 Provitamins, unmixed NA TBT MH-BM n.a 
2936 21 00 00 Vitamins A and their derivatives NA TBT MH-BM n.a 
2936 22 00 00 Vitamin B1 and its derivatives NA TBT MH-BM n.a 
2936 23 00 00 Vitamin B2 and its derivatives NA TBT MH-BM n.a 
2936 24 00 00 D- or DL-Pantothenic acid (vitamin B3 
or vitamin B5 ) and its derivatives NA TBT MH-BM n.a 
2936 25 00 00 Vitamin B6 and its derivatives NA TBT MH-BM n.a 
2936 26 00 00 Vitamin B1 2  and its derivatives NA TBT MH-BM n.a 
2936 27 00 00 Vitamin C and its derivatives NA TBT MH-BM n.a 
2936 28 00 00 Vitamin E and its derivatives NA TBT MH-BM n.a 
2936 29 10 00 Vitamin B9 and its derivatives NA TBT MH-BM n.a 
2936 29 30 00 Vitamin H and its derivatives NA TBT MH-BM n.a 
2936 29 90 00 Other NA TBT MH-BM n.a 
2936 90 11 00 Natural concentrates of vitamins A + D NA  TBT MH-BM n.a WT/ACC/807/27 
Page 112  
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for 
removal 
2936 90 19 00 Other NA TBT MH-BM n.a 
2936 90 90 00 Intermixtures, whether or not in any 
solvent NA  TBT MH-BM n.a 
2937 10 00 10 Gonadotrophic hormones NA TBT MH-BM n.a 
2937 10 00 90 Other NA TBT MH-BM n.a 
 Adrenal cortical hormones and their 
derivatives: NA TBT MH-BM n.a 
2937 21 00 00 Cortisone, hydrocortisone, prednisone 
(dehydrocortisone) and prednisolone 
(dehydrohydrocortisone) NA TBT MH-BM n.a 
2937 22 00 00 Halogenated derivatives of adrenal 
cortical hormones NA TBT MH-BM n.a 
2937 29 00 10 Acetates cortisone or hydrocortisone NA TBT MH-BM n.a 
2937 29 00 90 Other  TBT MH-BM n.a 
 Other hormones and their derivatives; 
other steroids used primarily as 
hormones: NA TBT MH-BM n.a 
2937 91 00 00 Insulin and its salts NA TBT MH-BM n.a 
2937 92 00 00 Oestrogens and progestogens NA TBT MH-BM n.a 
2937 99 00 00 Other NA TBT MH-BM n.a 
2938 10 00 00 Rutoside (rutin) and its derivatives NA TBT MH-BM n.a 
2938 90  Other: NA TBT MH-BM n.a 
2938 90 10 00  Digitalis glycosides NA TBT MH-BM n.a 
2938 90 30 00 Glycyrrhizic acid and glycyrrhizates NA TBT MH-BM n.a 
2938 90 90 00 Other NA TBT MH-BM n.a 
2939 10 00 10 See list of names of NPS NA TBT MH-BM n.a 
2939 10 00 90 Other NA TBT MH-BM n.a 
2939 21 10 00 Quinine and quinine sulphate NA TBT MH-BM n.a 
2939 21 10 00 Other NA TBT MH-BM n.a 
2939 29 00 00 Other NA TBT MH-BM n.a 
2939 29 00 00 Caffeine and its salts NA TBT MH-BM n.a 
2939 41 00 00 Ephedrine and its salts NA TBT MH-BM n.a 
2939 42 00 00 Pseudoephedrine (INN) and its salts NA TBT MH-BM n.a 
2939 49 00 10 Katine NA TBT MH-BM n.a 
2939 49 00 90 Other NA TBT MH-BM n.a 
2939 50 00 10 Fenetyllin NA TBT MH-BM n.a 
2939 50 00 90 Other NA TBT MH-BM n.a 
2939 61 00 00 Ergometrine (INN) and its salts NA TBT MH-BM n.a 
2939 62 00 00 Ergotamine (INN) and its salts NA TBT MH-BM n.a 
2939 63 00 00 Lysergic acid and its salts NA TBT MH-BM n.a 
2939 69 00 00 Other NA TBT MH-BM n.a 
2939 70 00 00 Nicotine and its salts NA TBT MH-BM n.a 
2939 90 11 00 Crude cocaine NA TBT MH-BM n.a 
2939 90 19 00  Other NA TBT MH-BM n.a 
2939 90 30 00 Emetine and its salts NA TBT MH-BM n.a 
2939 90 90 10 See list of names of NPS NA TBT MH-BM n.a 
2939 90 90 90 Other NA TBT MH-BM n.a 
3001 10 10 00 Powdered NA TBT MH-BM n.a 
3001 10 90 00 Other NA TBT MH-BM n.a 
3001 20 10 00 Of human origin NA TBT MH-BM n.a 
3001 20 90 00 Other NA TBT MH-BM n.a 
3001 90 10 00 Of human origin-other NA TBT MH-BM n.a  WT/ACC/807/27 
 Page 113 
 
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for 
removal 
3001 90 91 00 Heparin and its salts NA TBT MH-BM n.a 
3001 90 99 00 Other NA TBT MH-BM n.a 
3002 10 10 00 Antisera NA TBT MH-BM n.a 
3002 10 91 00 Other: Haemoglobin, blood globulins 
and serum globulins NA TBT MH-BM n.a 
3002 10 95 00 Other: Of human origin NA TBT MH-BM n.a 
3002 10 99 00 Other NA TBT MH-BM n.a 
3002 20 00 00 Vaccines for human medicine NA TBT MH-BM n.a 
3002 30 00 00 Vaccines for veterinary medicine NA TBT MH-BM n.a 
3002 90 10 00 Human blood NA TBT MH-BM n.a 
3002 90 30 00 Animal blood prepared for therapeutic, 
prophylactic or diagnostic uses NA TBT MH-BM n.a 
3002 90 50 00 Cultures of micro-organisms NA TBT MH-BM n.a 
3002 90 90 00 Other NA TBT MH-BM n.a 
3003 10 00 00 Containing penicillins or derivatives 
thereof, with a penicillanic acid structure, or streptomycins or their 
derivatives NA TBT MH-BM n.a 
3003 20 00 00 Containing other antibiotics NA TBT MH-BM n.a 
3003 31 00 00 Containing hormones or other products 
of heading No 2937 but not containing antibiotics – containing insulin NA TBT MH-BM n.a 
3003 39 00 00 Containing hormones or other products 
of heading No  2937 but not containing antibiotics – other NA TBT MH-BM n.a 
3003 40  00 00 Containing alkaloids or derivatives 
thereof but not containing hormones or 
other products of heading No 2937 or antibiotics NA TBT MH-BM n.a 
3003 90 Other NA TBT MH-BM n.a 
3003 90 10 00 Containing iodine or iodine compounds NA TBT MH-BM n.a 
3003 90 90 00 Other NA TBT MH-BM n.a 
3004 10 10 00 Containing, as active substances, only 
penicillins or derivatives thereof with a penicillanic acid structure NA TBT MH-BM n.a 
3004 10 90 00 Other NA TBT MH-BM n.a 
3004 20 10 00 Put up in forms or in packings of a kind 
sold by retail NA TBT MH-BM n.a 
3004 20 90 00 Other NA TBT MH-BM n.a 
  Containing hormones or other products 
of heading No 2937 but not containing antibiotics: NA TBT MH-BM n.a 
3004 31 10 00 Put up in forms or in packings of a kind 
sold by retail NA TBT MH-BM n.a 
3004 31 90 00 Other NA TBT MH-BM n.a 
3004 32 10 00 Put up in forms or in packings of a kind 
sold by retail NA TBT MH-BM n.a 
3004 32 90 00 Other NA TBT MH-BM n.a 
3004 39 10 00 Put up in forms or in packings of a kind 
sold by retail NA TBT MH-BM n.a 
3004 39 90 00 Other NA TBT MH-BM n.a WT/ACC/807/27 
Page 114  
 
  Tariff number Description Type of 
licence Justifi-
cation Government 
agency/ 
agencies Timetable 
for 
removal 
3004 40 10 00 Put up in forms or in packings of a kind 
sold by retail NA TBT MH-BM n.a 
3004 40 90 00 Other NA TBT MH-BM n.a 
3004 50 10 00 Put up in forms or in packings of a kind 
sold by retail NA TBT MH-BM n.a 
3004 50 90 00 Other NA TBT MH-BM n.a 
3004 90 11 00 Containing iodine or iodine compounds NA TBT MH-BM n.a 
3004 90 19 00 Other NA TBT MH-BM n.a 
3004 90 91 00 Containing iodine or iodine compounds NA TBT MH-BM n.a 
3004 90 99 00 Other NA TBT MH-BM n.a 
3006 10 10 00 Sterile surgical catgut NA TBT MH-BM n.a 
3006 10 90 00 Other NA TBT MH-BM n.a 
3006 20 00 00 Blood-grouping reagents NA TBT MH-BM n.a 
3006 30 00 00 Opacifying preparations for X-ray 
examinations; diagnostic reagents designed to be administered to the 
patient  NA TBT MH-BM n.a 
3006 40 00 00 Dental cements and other dental fillings; 
bone reconstruction cements NA TBT MH-BM n.a 
3006 50 00 00 First-aid boxes and kits NA TBT MH-BM n.a 
3006 60 11 00 Put up in forms or in packings of a kind 
sold by retail NA TBT MH-BM n.a 
3006 60 19 00 Other NA TBT MH-BM n.a 
3006 60 90 00 Based on spermicides NA TBT MH-BM n.a 
3701 10 10 00 For X-ray: For medical, dental or 
veterinary use NA TBT MH-BM n.a 
3702 10 00 00 For X-ray NA TBT MH-BM n.a 
3808 10 10 00 Based on pyrethroids NA TBT MH-BM n.a 
3808 10 20 00 Based on chlorinated hydrocarbons NA TBT MH-BM n.a 
3808 10 30 00 Based on carbamates NA TBT MH-BM n.a 
3808 10 40 00 Based on organophosphorus compounds NA TBT MH-BM n.a 
3808 10 90 00 Other NA TBT MH-BM n.a 
3808 40 10 00 Based on quaternary ammonium salts NA TBT MH-BM n.a 
3808 40 20 00 Based on halogenated compounds NA TBT MH-BM n.a 
3808 40 90 00 Other NA TBT MH-BM n.a 
3808 90 10 00 Rodenticides NA TBT MH-BM n.a 
3808 90 90 00 Other NA TBT MH-BM n.a 
2844 40 00 00 Radioactive isotopes:   
radioactive Ir 192; radioactive CS 137 NA TBT MH24 n.a. 
2844 40 00 00 Radioactive isotopes: 
radioactive Ir 192; radioactive CS 137 NA TBT MH n.a. 
 RTG appliances and other appliances 
that produce ionised radiation NA TBT MH n.a. 
 
                                                      
24 Ministry of Health  
  WT/ACC/807/27
 Page 115Table 6  
Products Subject to Import Lice nses Issued by the Ministry of  Economy Upon Prior Approval  
by the Ministry of Internal Affairs, Ministry of Defense and the National Bank  
Tariff no Description Type of 
license Justification Prior 
approval by Agency issuing 
the license Timetable for 
removal 
2612 10 10 00 Uranium ores and pitchblende, and concentrates thereof, with a 
uranium content of more than 5 % by weight (Euratom) N-A25 Security MIA26 MEc27 n.a28 
2612 10 90 00 Other N-A Security MIA MEc n.a 
2612 20 10 00 Monazite; urano-thorianite and other thorium ores and concentrates, 
with a thorium content of more than 20 % by weight (Euratom) N-A Security MIA MEc n.a 
2612 20 90 00 Other N-A Security MIA MEc n.a 
2844 10 Natural uranium: N-A Security MIA MEc n.a 
2844 10 10 00 Crude; waste and scrap (Euratom) N-A Security MIA MEc n.a 
2844 10 30 00 Worked (Euratom) N-A Security MIA MEc n.a 
2844 10 50 00 Ferro-uranium N-A Security MIA MEc n.a 
2844 10 90 00 Other (Euratom) N-A Security MIA MEc n.a 
2844 20 25 00 Ferro-uranium N-A Security MIA MEc n.a 
2844 20 35 00 Other (Euratom) N-A Security MIA MEc n.a 
2844 20 51  00 Ferro-uranium N-A Security MIA MEc n.a 
2844 20 59 00 Other (Euratom) N-A Security MIA MEc n.a 
2844 20 99 00 Other N-A Security MIA MEc n.a 
2844 30 11 00 Cermets N-A Security MIA MEc n.a 
2844 30 19 00 Other N-A Security MIA MEc n.a 
2844 30 51 00 Cermets N-A Security MIA MEc n.a 
2844 30 55 00 Crude, waste and scrap (Euratom) N-A Security MIA MEc n.a 
2844 30 61 00 Bars, rods, angles, shapes and sections, sheets and strips (Euratom) N-A Security MIA MEc n.a 
2844 30 69 00 Other (Euratom) N-A Security MIA MEc n.a 
2844 30 91 00 Of thorium or of uranium depleted in U 235 whether or not mixed 
together (Euratom), other than thorium salts N-A Security MIA MEc n.a 
2844 30 99 00 Other N-A Security MIA MEc n.a 
2844 40 10 00 Uranium deri ved form U 233 and its compounds; alloys dispersions 
(including cermets), ceramic products and mixtures and compounds 
derived from U 233 or compounds of this product N-A Security MIA MEc n.a 
                                                      
25 Non-automatic 
26 Ministry of Internal Affairs 
27 Ministry of Economy 
28 Non-applicable  
 WT/ACC/807/27 
Page 116 Tariff no Description Type of 
license Justification Prior 
approval by Agency issuing 
the license Timetable for 
removal 
2844 40 20 00 Artificial radioactive isotopes (Euratom) N-A Security MIA MEc n.a 
2844 40 30 00 Compounds of artificial radioactive isotopes (Euratom) N-A Security MIA MEc n.a 
2844 40 80 00 Other N-A Security MIA MEc n.a 
2844 50 00 00 Spent (irradiated) fuel elements (cartridges) of nuclear reactors 
(Euratom) N-A Security MIA MEc n.a 
2845 10 00 00 Heavy water (deuterium oxide) (Euratom) N-A Security MIA MEc n.a 
2845 90 10 00 Deuterium and compounds thereof; hydrogen and compounds thereof, 
enriched in deuterium; mixtures and solutions containing these products (Euratom) N-A Security MIA MEc n.a 
2845 90 90 00 Other N-A Security MIA MEc n.a 
2904 20 00 00 Derivatives containing only nitro or only nitroso groups N-A Security MIA MEc n.a 
2920 90 85 10 Nitroglycerin  N-A Security MIA MEc n.a 
2920 90 85 20 Other esters of nitric acid  N-A Security MIA MEc n.a 
3601 00 00 00 Propellent powders N-A Security MIA MEc n.a 
3602 00 00 00 Prepared explosives, other than propellent powders N-A Security MIA MEc n.a 
3603 00 10 00 Safety fuses; detonating fuses N-A Security MIA MEc n.a 
3603 00 90 00 Other N-A Security MIA MEc n.a 
3604 90 00 00 Other pyrotechnic articles N-A Security MIA MEc n.a 
4907 00 30 00 Banknotes N-A GATT  
Article XX(c) NB29 MEc n.a 
4907 00 90 00 Other N-A GATT  
Article XX(c) NB MEc n.a 
7108 11 00 00 Powder N-A GATT  
Article XX(c) NB MEc n.a 
7108 12 00 00 Other unwrought forms N-A GATT  
Article XX(c) NB MEc n.a 
7108 13 10 00 Bars, rods, wire and sections; plates; sheets and strips of a thickness, 
excluding any backing, exceeding 0,15 mm N-A GATT  
Article XX(c) NB MEc n.a 
7108 13 80 00 Other N-A GATT  
Article XX(c) NB MEc n.a 
7108 20 00 00 Monetary N-A GATT  
Article XX(c) NB MEc n.a 
7109 00 00 00 Base metals or silver, clad with gold, not further worked than semi-
manufactured N-A GATT  
Article XX(c) NB MEc n.a 
7118 10 10 00 Of silver N-A GATT  
Article XX(c) NB MEc n.a 
                                                      
29 National Bank  
  WT/ACC/807/27
 Page 117Tariff no Description Type of 
license Justification Prior 
approval by Agency issuing 
the license Timetable for 
removal 
7118 10 90 00 Other N-A GATT  
Article XX(c) NB MEc n.a 
7118 90 00 00 Other N-A GATT  
Article XX(c) NB MEc n.a 
8401 10 00 00 Nuclear reactors (Eurotom) N-A Security MIA MEc n.a 
8401 20 00 00 Machinery and apparatus for isotopic separation, and parts thereof N-A Security MIA MEc n.a 
8401 30 00 00 Fuel elements (cartridges), non- irradiated (Eurotom) N-A Security MIA MEc n.a 
8401 40 00 00 Parts of nuclear reactors (Eurotom) N-A Security MIA MEc n.a 
8906 00 10 00 Warships N-A Security MD30 MEc n.a 
9301 00 00 00 Military weapons, other than revolvers, pistols and the arms of heading 
No  9307 N-A Security MD MEc n.a 
9302 00 10 00 9 mm calibre and higher N-A Security MD MEc n.a 
9302 00 90 00 Other N-A Security MD MEc n.a 
9303 10 00 00 Muzzle-loading firearms N-A Security MD MEc n.a 
9303 20 10 00 Single-barrelled, smooth bore N-A Security MD MEc n.a 
9303 20 95 00 Other N-A Security MD MEc n.a 
9303 30 00 00 Other sporting, hunting or target-shooting rifles N-A Security MD MEc n.a 
9303 90 00 00 Other N-A Security MD MEc n.a 
9304 00 00 00 Other arms (for example, spring, air or gas guns and pistols, 
truncheons), excluding those of headings No  9307 N-A Security MD MEc n.a 
9305 10 00 00 Of revolvers or pistols N-A Security MD MEc n.a 
9305 21 00 00 Shotgun barrels N-A Security MD MEc n.a 
9305 29 30 00 Roughly shaped gun stock blocks N-A Security MD MEc n.a 
9305 29 95 00 Other N-A Security MD MEc n.a 
9305 90 10 00 For military weapons falling within heading No 9301 N-A Security MD MEc n.a 
9305 90 90 00 Other N-A Security MD MEc n.a 
9306 10 00 00 - Cartridges for riveting or similar tools or for captive-bolt humane 
killers and parts thereof N-A Security MD MEc n.a 
 Shotgun cartridges and parts thereof; air gun pellets: N-A Security MD MEc n.a 
9306 21 00 00 Cartridges  N-A Security MD MEc n.a 
9306 29 40 00 Cases N-A Security MD MEc n.a 
9306 29 70 00 Other N-A Security MD MEc n.a 
9306 30 10 00 For revolvers and pistols falling within heading No 9302 and for sub-
machine-guns falling within heading No  9301 N-A Security MD MEc n.a 
9306 30 30 00 For military weapons N-A Security MD MEc n.a 
9306 30 91 00 Centrefire cartridges N-A Security MD MEc n.a 
                                                      
30 Ministry of Defense  
 WT/ACC/807/27 
Page 118 Tariff no Description Type of 
license Justification Prior 
approval by Agency issuing 
the license Timetable for 
removal 
9306 30 93 00 Rimfire cartridges N-A Security MD MEc n.a 
9306 30 98 00 Other N-A Security MD MEc n.a 
9306 90 10 00 For military purposes N-A Security MD MEc n.a 
9306 90 90 00 Other N-A Security MD MEc n.a 
9307 00 00 00 Swords, cutlasses, bayonets, lances and similar arms N-A Security MD MEc n.a 
  
  WT/ACC/807/27
 Page 119Table 7(a)  
Exports subject to licensing  
Exports Subject to Licensing 
Tariff no Description Government agency Timetable for removal or 
WTO justification 
1001 10 00 10 For sowing MA31 SPS 
1001 10 00 90 Other Mec32 31.12.2001 
1001 90 10 00 Spelt for sowing MA SPS 
1001 90 91 00 Common wheat and meslin seed MA SPS 
1001 90 99 00   Other Mec 
1101 00 11 00 Of durum wheat Mec 
1101 00 15 00 Of common wheat and spelt Mec 
1101 00 90 00 Meslin flour Mec 
1512 11 10 00 For technical or industrial uses other than  the manufacture of foodstuffs for human consumption Mec 
1512 11 91 00 Sunflower-seed oil Mec 
1512 11 99 00 Safflower oil Mec 
1701 99 10 00 White sugar Mec  
31.12.2001 
2709 00 90 10 Oil, crude Mec 
2710 00 11 00 For undergoing a specific process Mec 
2710 00 15 00 For undergoing chemical transformation by a process other than those specified in respect of 
subheading 2710 00 11 00 Mec 
2710 00 26 00 Aviation spirit Mec 
2710 00 27 00 With an octane number (RON) of less than 95 Mec 
2710 00 29 00 With an octane number (RON) of  95 or more But less than 98 Mec 
2710 00 32 00 With an octane number (RON) of 98 or more Mec 
2710 00 34 00  With an octane number (RON) of less than 98 Mec 
2710 00 36 00 With an octane number (RON) of 98 or more Mec 
2710 00 41 00 For undergoing a specific process Mec 
2710 00 45 00  For undergoing chemical transformation by a process other than those specified in respect of 
subheading 2710 00 41 00 Mec 
2710 00 61 00 For undergoing a specific process Mec 
2710 00 65 00  For undergoing chemical transformation by a process other than those specified in respect of 
subheading 2710 00 61 00 Mec  
 
31.12.2003 
                                                      
31 Ministry of Agriculture 
32 Ministry of Economy  
 WT/ACC/807/27 
Page 120 Exports Subject to Licensing 
Tariff no Description Government agency Timetable for removal or 
WTO justification 
2710 00 66 00 With a sulphur content not exceeding 0.05% by weight Mec 
2710 00 67 00 With a sulphur content exceeding 0.05% by weight but not exceeding 0.2% by weight Mec 
2710 00 68 00 With a sulphur content exceeding 0.2% by weight Mec 
2710 00 71 00 For undergoing a specific process Mec 
2710 00 72 00 For undergoing chemical transformation by a process other than those specified in respect of  
subheading 2710 00 71 00 Mec 
2710 00 74 00  With a sulphur content not exceeding 1% by weight Mec 
2710 00 76 00  With a sulphur content exceeding 1% by weight but not exceeding 2% by weight Mec 
2710 00 77 00 With a sulphur content exceeding 2% by weight but not exceeding 2.8% by weight Mec 
2710 00 78 00 With a sulphur content exceeding 2.8% by weight Mec 
2711 12 11 00 For use as a power or heating fuel Mec 
2711 12 19 00 For other purposes Mec 
2711 12 91 00 For undergoing a specific process Mec 
2711 12 93 00 For undergoing chemical transformation by a process other than those specified in respect of  
subheading 2711 12 91 00 Mec 
2711 13 10 00 For undergoing a specific process Mec 
2711 13 30 00 For undergoing chemical transformation by a process other than those specified in respect of  
subheading 2711 13 10 00 Mec  
 
 
31.12.2003 
2935 00 10 00 - 3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3- yl]-3-oxo-1H,3H-naphthol[1,8-cd]pyran-1-yl}-
N,N- dimethyl-1H-indole-7-sulphonimide MA SPS 
2935 00 20 00 Metosulam (ISO) MA SPS 
2935 00 90 00 Other MA SPS 
3001 10 10 00 Powdered MA SPS 
3001 10 90 00 Other MA SPS 
3001 20 10 00 Of human origin MA SPS 
3001 20 90 00 Other MA SPS 
3001 90 10 00 Of human origin MA SPS 
3001 90 91 00 Heparin and its salts MA SPS 
3001 90 99 00 Other MA SPS 
3002 10 10 00 Antisera MA SPS 
3002 10 91 00 Haemoglobin, blood globulins and serum globulins MA SPS 
3002 10 95 00 Of human origin MA SPS 
3002 10 99 00 Other MA SPS 
3002 20 00 00 Vaccines for human medicine MA SPS 
3002 30 00 00 Vaccines for veterinary medicine MA SPS 
3002 90 10 00 Human blood MA SPS 
3002 90 30 00 Animal blood prepared for therapeutic, prophylactic or diagnostic uses MA SPS  
  WT/ACC/807/27
 Page 121Exports Subject to Licensing 
Tariff no Description Government agency Timetable for removal or 
WTO justification 
3002 90 50 00 Cultures of micro-organisms MA SPS 
3002 90 90 00 Other MA SPS 
4401 10 00 00 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms MA GATT Article XX(g) 
4403 10 00 00 Treated with paint, stains, creosote or other preservatives MA GATT Article XX(g) 
4403 92 00 00 Of beech (Fagus spp.) MA GATT Article XX(g) 
4403 99 98 10 Walnut tree logs (Yuglans L.) MA GATT Article XX(g) 
4403 99 98 90 Other MA GATT Article XX(g) 
 
 
 WT/ACC/807/27 
Page 122  
 
 Table 7(b)
 
Exports subject to approval  
1001 1001 90 00 10 Spelt for sowing 
1003 1003 00 00 10 Barley seed 
3001 3001 10 10 00 Glands and other organs – powdered 
 3001 10 90 00 Glands and other organs, dried, including powdered/other 
 3001 20 90 00 Extracts of glands or ot her organs or of their secretions/other 
 3001 90 90 00 Other 
3002 3002 10 10 00 Antiseria 
 3002 10 91 00 Haemoglobin, blood globulines and serum globulines 
 3002 30 00 00 Vaccines for veterinary medicines 
4401 4401 10 00 00 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms 
4403 4403 10 00 00 Treated with paint, stains, creosote or other preservatives 
 4403 92 00 00 Of beech (Fagus spp.) 
 4403 99 00 15 Walnut wood 
 4403 99 00 50 Wood for peeling soft trees 
 4403 99 00 90 Other 
  WT/ACC/807/27 
 Page 123 
 
 
 Table 7(c)  
Exports subject to licensing for the protection of essential security interests and defence  
Tariff no Description 
2612 10 10 00 Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more 
than five per cent by weight (Euratom) 
2612 10 90 00 Other 
2612 20 10 00 Monazite; urano-thorianite and other th orium ores and concentrates, with a thorium content 
of more than 20 per cent by weight (Euratom) 
2612 20 90 00 Other 
2844 10 10 00 Crude; waste and scrap (Euratom) 
2844 10 30 00 Worked (Euratom) 
2844 10 50 00 Ferro-uranium 
2844 10 90 00 Other (Euratom) 
2844 20 25 00 Ferro-uranium 
2844 20 35 00 Other (Euratom) 
2844 20 51 00 Ferro-uranium 
2844 20 59 00 Other (Euratom) 
2844 20 99 00 Other 
2844 30 11 00 Cermets 
2844 30 19 00 Other 
2844 30 51 00 Cermets 
2844 30 55 00 Crude, waste and scrap (Euratom) 
2844 30 61 00 Bars, rods, angles, shapes and sections, sheets and strips (Euratom) 
2844 30 69 00 Other (Euratom) 
2844 30 91 00 Of thorium or of uranium depleted in U 235 whether or not mixed together (Euratom), other 
than thorium salts 
2844 30 99 00 Other 
2844 40 10 00 Uranium deri ved form U 233 and its compounds; alloys  dispersions (including cermets), 
ceramic products and mixtures and compounds derived from U 233 or compounds of this 
product 
2844 40 20 00 Artificial radioactive isotopes (Euratom) 
2844 40 30 00 Compounds of artificial radioactive isotopes (Euratom) 
2844 40 80 00 Other 
2844 50 00 00 Spent (irradiated) fuel elements (cartridges) of nuclear reactors (Euratom) 
2845 10 00 00 Heavy water (deuterium oxide) (Euratom) 
2845 90 10 00 Deuterium and compounds thereof; hydrogen and compounds thereof, enriched in 
deuterium; mixtures and solutions containing these products (Euratom) 
2845 90 90 00 Other 
2904 20 00 00 Derivatives containing only nitro or only nitroso groups 
2920 90 85 10 Nitroglycerin  
2920 90 85 20 Other esters of nitric acid  
4907 00 30 00 Banknotes 
4907 00 90 00 Other 
7108 11 00 00 Powder 
7108 12 00 00 Other unwrought forms 
7108 13 10 00 Bars, rods, wire and sections; plates; sheets and strips of a thickness, excluding any backing, 
exceeding 0.15 mm 
7108 13 80 00 Other 
7108 20 00 00 Monetary 
7109 00 00 00 Base metals or silver, clad with gold, not further worked than semi-manufactured 
7118 10 10 00 Of silver 
7118 10 90 00 Other WT/ACC/807/27 
Page 124  
 
 Tariff no Description 
7118 90 00 00 Other 
9301 00 00 00 Military weapons, other than revolvers, pistols and the arms of heading No.  9307 
9302 00 10 00 9 mm calibre and higher 
9302 00 90 00 Other 
9303 10 00 00 Muzzle-loading firearms 
9303 20 10 00 Single-barrelled, smooth bore 
9305 10 00 00 Of revolvers or pistols 
9305 90 10 00 For military weapons falling within heading No. 9301 
9305 90 90 00 Other 
9306 10 00 00 Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof 
 Shotgun cartridges and parts thereof; air gun pellets: 
9306 21 00 00 Cartridges  
9306 29 40 00 Cases 
9306 29 70 00 Other 
9306 30 10 00 For revolvers and pistols falling within heading No. 9302 and for sub-machine-guns falling 
within heading No. 9301 
9306 30 30 00 For military weapons 
9306 30 91 00 Centrefire cartridges 
9306 30 93 00 Rimfire cartridges 
9306 30 98 00 Other 
9306 90 10 00 For military purposes 
9306 90 90 00 Other 
9307 00 00 00 Swords, cutlasses, bayonets, lances and similar arms 
 
 
_______________ 
  WT/ACC/807/27 
 Page 125 
 
 
 [DRAFT DECISION 
 
ACCESSION OF THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA 
 
Decision of […]  
 
 
 The General Council, 
 
 Having regard to  paragraph 2 of Article XII and paragr aph 1 of Article IX of the Marrakesh 
Agreement Establishing the World Trade Organization (the "WTO Agreement"), and the Decision-Making Procedures under Articles IX and XII of the Marrakesh Agreement Establishing the World 
Trade Organization agreed by the General Council (WT/L/93); 
 
 Conducting  the functions of the Ministerial Confer ence in the interval between meetings 
pursuant to paragraph 2 of Ar ticle IV of the WTO Agreement; 
 
 Taking note  of the application of the Former Yugoslav Republic of Macedonia for accession 
to the Marrakesh Agreement Establishing the Wo rld Trade Organization da ted 9 December 1994; 
 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of the Former Yugoslav Republic of Macedonia to the WTO Agreement and having 
prepared a Draft Protocol on the Accession of the Former Yugoslav Republic of Macedonia; 
 
 Decides  as follows: 
 
 The Former Yugoslav Republic of Macedonia  may accede to the WTO Agreement on the 
terms and conditions set out in the Draf t Protocol annexed to this Decision. 
 
 
_______________ 
 
 
 WT/ACC/807/27 
Page 126  
 
 DRAFT PROTOCOL  
 
ON THE ACCESSION OF THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA 
 
Preamble
 
 
 The World Trade Organization (hereinafter referred to as the "WTO "), pursuant to the approval 
of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement 
Establishing the World Trade Organization (hereinafter referred to as the "WTO Agreement "), and the 
Former Yugoslav Republic of Macedonia,    Taking note
 of the Report of the Working Party on the Accession of the Former Yugoslav 
Republic of Macedonia to the WTO Agreement re produced in document WT/ACC/807/…, dated … 
(hereinafter referred to as the "Working Party Report"), 
 
 Having regard  to the results of the negotiations on the accession of the Former Yugoslav 
Republic of Macedonia to the WTO Agreement,  
 
 Agree  as follows: 
 
PART I -  GENERAL 
 1. Upon entry into force of this Protocol pursuant to paragraph 8, the Former Yugoslav Republic 
of Macedonia accedes to the WTO Agreement pursuan t to Article XII of that Agreement and thereby 
becomes a Member of the WTO.  
 
2. The WTO Agreement to which the Former Yu goslav Republic of Mace donia accedes shall be 
the WTO Agreement, including the Explanatory Notes to that Agreement, as rectified, amended or 
otherwise modified by such legal instruments as may have entered into force before the date of entry 
into force of this Protocol.  This Protocol, which shall include the commitments referred to in  
paragraph 255 of the Working Party Report, shall be an integral part of the WTO Agreement. 
 
3. Except as otherwise provided for in paragraph 255 of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by the Former Yugoslav Republic of Macedonia as if it had accepted that Agreement on the date of its entry into force. 
 
4. The Former Yugoslav Republic of Macedonia may maintain a measur e inconsistent with 
paragraph 1 of Article II of the GATS provided that such a measure was recorded in the list of Article II 
Exemptions annexed to this Protocol and meets the conditions of the Annex to the GATS on Article II 
Exemptions. 
 
PART II - SCHEDULES 
 
5. The Schedules reproduced in Annex I to this Protocol shall become the Schedule of 
Concessions and Commitments annexed to the General Agreement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Commitments annexed to the General Agreement on Trade in Services (hereinafter  referred to as "GATS") relating to The Former 
Yugoslav Republic of Macedonia.  The staging of the concessions and comm itments listed in the 
Schedules shall be implemented as specified in the relevant parts of the respective Schedules. 
  WT/ACC/807/27 
 Page 127 
 
 
 6. For the purpose of the reference in paragraph 6(a)  of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Concessions and Commitments 
annexed to this Protocol shall be the date of entry into force of this Protocol. 
 
PART III - FINAL PROVISIONS 
 
7. This Protocol shall be open for acceptance, by signature or otherwise, by the Former Yugoslav 
Republic of Macedonia  until 31 March 2003. 
 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall have been accepted by the Former Yugoslav Republic of Macedonia.   
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by 
the Former Yugoslav Republic of Macedonia thereto pursuant to paragraph 9 to each Member of the 
WTO and to the Former Yugoslav Republic of Macedonia.    
 This Protocol shall be registered in accordance with the provisions of Article 102 of the Charter 
of the United Nations.   
 
 Done in Geneva this […] day of […] in a single copy in the English, French and Spanish 
languages, each text being authentic, except that a Schedule annexed hereto may specify that it its authentic in only one of these languages. 
 
_______________ 
 WT/ACC/807/27 
Page 128  
 
 ANNEX I 
 
 
 
 
 
 
 
 
 
SCHEDULE […] – THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA 
 
 
Authentic only in the English language. 
 
(Circulated in document WT/ACC/807/27/Add.1) 
 
 
 
_______________ 
 
 
 
 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
 
 
Authentic only in the English language. 
 
(Circulated in document WT/ACC/807/27/Add.2)   ] 
 
 
 
 
__________ 
 
 
 
 