agreement form memorandum understand european commun unit state america spiritu beverag memorandum understand spirit liqueur spiritu beverag agre singapor engag detail negoti elimin duti spiritu beverag subject complet respect intern procedur except rum special provis set annex appli ec elimin duti schedul forc juli hs head list equal stage commenc juli reduct januari januari januari gt tabl gt annex subject rum taffia ec duti reduct duti rum content volatil substanc ethyl methyl alcohol equal exceed gram hectolitr pure alcohol toler set gt tabl gt ec duti rum taffia paragraph tabl subject reduc duti rate tariff quota amount duti free treatment reach januari tariff quota amount cover rum size contain gt tabl gt rum taffia price break rum taffia cover tariff quota amount subject duti rate shown paragraph european commun promptli notifi unit state januari januari preferenti treatment accord import rum european commun request promptli enter consult unit state respect matter export rum paragraph commun view reach mutual agre solut matter rais consult duti reduct duti appli rum taffia gt tabl gt ec spirit schedul cxl gt tabl gt appendix gt tabl gt