Extensive negotiations are expected on the number of tariff bands, the criteria for setting such tariff bands and the modalities for reducing tariffs in each band.

Head of Tax Treaty Negotiations, Inland Revenue.

20. The success of the Uruguay Round had led to lower tariffs.

Table 3 Tariff averages, pre and post Uruguay Round of multilateral trade negotiations (Percentage)

As a result of successive rounds of multilateral trade negotiations, as well as regional trade agreements and autonomous tariff reduction initiatives, tariffs are continuously being lowered.

Extensive experience in negotiation of bilateral tax treaties.

With regard to modalities for negotiations, so far the Negotiation Group on Market Access for Non Agricultural Products (NGMA) has not decided whether or not to include EGs under a possible sectorial tariff approach.

WTO negotiations on behind the border' policies, including NTBs, have proven to be more complex than traditional market access talks because it is much more difficult to trade concessions'.

This work could be useful for backstopping future negotiations on agricultural products, and, as the case may be, for eventual negotiations on industrial products, including harmonization of peak tariffs.

The continual decline of tariff rates as a result of eight multilateral trade negotiations has raised the relative importance of NTBs in terms of both protection and regulatory trade instruments.

Other key issues include the treatment of unbound tariffs, ad valorem equivalents, flexibilities for developing countries, participation in sectoral negotiations and trade preferences.

This is still the case for half of the peak tariffs in China which is, however, engaged in negotiations for WTO membership and a progressive liberalization programme for its tariff and non tariff measures.

The continual decline of tariff rates as the result of eight GATT rounds of multilateral trade negotiations (MTNs) has increased the relative importance of NTBs both as protection and as regulatory trade instruments.

UNCTAD meeting on Coping with trade reforms a developing country perspective on the WTO tariff negotiations

UNCTAD meeting on Coping with trade reforms A developing country perspective on the WTO tariff negotiations

As a result of the Uruguay Round, tariffs on these products will be reduced by 35 per cent in North America and 29 per cent in Western Europe.

The decisions relating to the improvements in market access for non agricultural products adopted at the Doha Ministerial Conference, inter alia, state that the negotiations in this area shall aim to reduce and, as appropriate, to eliminate tariffs, including through the reduction or elimination of tariff peaks, high tariffs, tariff escalation, and non tariff barriers, in particular those relating to products of export interest to developing countries.

Negotiations on EGs are bound to be different from other possible sectorial discussions in the NGMA, which require the reduction of tariffs in the same and proximate HS chapters.

A methodology based on original country data for estimating ad valorem equivalents for specific tariff rates for negotiating and analytical purposes is superior to any other methodology.

The persistence of many high duties and the below average reduction of many such rates is also a consequence of the fact that the Uruguay Round tariff negotiations did not establish specific targets for tariff harmonization, contrary to what had happened during the previous Rounds.

A framework was also adopted for the negotiations on non agricultural market access and members of the World Trade Organization have agreed guidelines on the scope and approach to be taken in these negotiations and while work is continuing on the specifics, there is now an important template for the reduction and elimination of tariffs and non tariff barriers.

The focus of negotiations on agricultural trade liberalization should also be broadened so as to stress the reduction in tariffs as well as in domestic support.

Robert Baldwin (1984), for instance, writes Not only have these measures become more visible as tariffs have declined significantly through successive multilateral trade negotiations but they have been used more extensively by governments to attain the protectionist goals formerly achieved with tariffs .

Inconclusive discussions have also been held on non tariff barriers, which are also being discussed in the negotiations on WTO rules.

Relevant person in charge of Customs Tariff Commissions Office of the State Council introduced that the above four times initiative tax reduction and the third step tax reduction implemented on this year s July 1 in accordance with the results of the expansion of the information technology agreement negotiation will result in the overall tariff level fell from last year s 9.8 to 7.5 .

He reiterated his proposals to render the talks more effective by delinking the security talks from political ones and by strengthening the powers of the ceasefire institutions.

Fiscal inspector in charge of the negotiation of agreements to avoid double taxation, Ministry of Finance Secretariat of Federal Income Tax.

Previous positions include Director, Division of Treaty Negotiation and Special Projects, Department of Revenue and Director, Division of International Legal Procedure, Department of Revenue.

The tariff data now integrate the current tariff situation in these countries in 1996 1997 with respect to most favoured nation (MFN) and GSP rates, and, to the extent possible, suspended MFN rates, as well as the agreed rates resulting from the Uruguay Round negotiations.

A successful Doha Round will reduce and eliminate tariffs and other barriers on farm and industrial goods.

Besides extensions of product coverage, across the board tariff cuts and reductions of non tariff barriers, which are not, at present, covered by the GSTP, are important areas for future negotiations.

Negotiating Group on Market Access, Overview of Proposals Submitted, Non Tariff Measures , WTO doc. TN MA 9 Rev.1, 29 October 2004.

The use of the Uruguay Round tariff cut formula7 and the Swiss formula,8 or their variants, has been discussed in the course of negotiations.

For future trade negotiations, the option of converting all specific and combined rates into ad valorem rates should be further explored.

With regard to EPPs, given the difficulties in capturing some of these in the HS and the low tariffs that often prevail, it may prove more productive to focus the discussions and negotiations largely on non tariff barriers.

In the Doha negotiations, another approach is used notifications of NTBs are submitted by interested members according to an agreed inventory to be used in the Doha round.

Negotiation is the foundation of the Conference on Disarmament, and like any negotiation it requires that all those involved show goodwill and flexibility.

The main focus of the work of the negotiating group on non agricultural market access has been on the appropriate formula for tariff cuts.

Negotiations on maritime transport had been suspended until the start of the new round of services negotiations.

As instructed, we have reviewed the procedures for the authorization of expenditures as outlined in the Financial Regulations of the United Nations and have tested on a sample basis if these procedures have been strictly followed by the Tribunal in all material respects.

Customs arrangements are still the subject of negotiation.

International negotiations on climate (INCs)

Recognizing the complementarity of bilateral and multilateral negotiations on nuclear disarmament, and that bilateral negotiations can never replace multilateral negotiations in this respect,

According to several participants, the completion of the negotiation in 2006 should reflect an ambitious outcome avoiding exclusions and achieving concrete benchmarks, including duty free and tariff free access for the exports of the least developed countries.

After nine rounds of GATT WTO tariff liberalization this agenda has made significant strides with average tariff levels having reached single digit figures, and international flows of FDI, trade and financial resources having increased exponentially.