ࡱ> [@ C*bjbj44 `ViVi !222FAAA8"B<^BTFxmCp.D(VDVDVDHTOIkIlllllll$ZoRq m2qMH@HqMqMmVDVDe2mNNNqMdVD2VDlNqMlNNqON_*2geVDC ^:gAMd0 fHm0xmeTriNr`geFFr2ge{IaJNKK{I{I{ImmFF'AiNFFABackground fact sheet ϲʹ agriculture negotiations August2003 TARIFF NEGOTIATIONS IN AGRICULTURE REDUCTION METHODS Making sense of fixed percentage and harmonizing cuts, the Uruguay Round approach, and Swiss formulas A variety of methods are possible for negotiated tariff reductions. Some are more common than others. Some are based on formulas. Even after a method or combination of methods has been agreed, the final outcome for each product can depend on bargaining between countries over the tariff rates for those specific products. This backgrounder explains some of the main methods that are based on formulas, and compares them. Although it contains some algebra, it is kept as simple as possible, with the aim of providing nothing more than a taste of the various methods. (Considerably more technical detail and a wider range of approaches can be found in ϲʹ document TN/MA/S/3/Rev.2, Formula Approaches to Tariff Negotiations (revision), 11April2003, prepared by the Secretariat for the non-agricultural market access negotiations; downloadable from  HYPERLINK http://docsonline.wto.org http://docsonline.wto.org or directly at  HYPERLINK "http://docsonline.wto.org:80/DDFDocuments/t/tn/ma/S3R2.doc" http://docsonline.wto.org:80/DDFDocuments/t/tn/ma/S3R2.doc) Single rate: Tariffs are cut to a single rate for all products. Theoretically, this is the simplest outcome. In practice it is mainly used in regional free trade agreements where the final tariff rate is zero, or a low tariff, for trade within the group. Flat-rate percentage reductions: the same percentage reduction for all products, no matter whether the starting tariff is high or low. For example, all tariffs cut by 25% in equal steps over five years. Uruguay Round approach: The 1986-94 Uruguay Round negotiations in agriculture produced an agreement for developed countries to cut tariffs on agricultural products by an average of 36% over six years (6% per year) with a minimum of 15% on each product for the period. Harmonizing reductions. These are designed principally to make steeper cuts on higher tariffs, bringing the final tariffs closer together (to harmonize the rates): Different percentages for different tariff bands. For example, no cuts for tariffs between 0 and 10%, 25% cuts for tariffs between 11% and 50%, 50% cuts for tariffs above that, etc. A variation could include scrapping all tariffs below 5% which are sometimes seen as a nuisance with little benefit. These could be simple or average reductions within each band. Mathematical formulas designed to make steeper cuts (i.e. higher percentage cuts) on higher tariffs. One example is the so-called Swiss formula (more below). Other methods. There are a number of possibilities: Different rates for different categories of products. For example steeper cuts on processed products than on raw materials. This is an attempt to deal with tariff escalation, where countries protect their processing industries by making imported raw materials cheap and imported processed products expensive. Combinations of any of these. THE URUGUAY ROUND APPROACH Example using 36% average cuts over six years (6% per year)  Negotiate a specified average percentage reduction in tariffs over a specified number of years with the flexibility of a smaller minimum reduction for individual products This was the approach eventually adopted in the 198694 Uruguay Round agriculture negotiations. The approach has two features: the flat-rate percentage reductions lead to gentler cuts on high tariffs and a broader range of final tariffs than a harmonizing method such as the Swiss formula (see chart  PAGEREF swiss \h \p \* MERGEFORMAT on page 3); the combination of average and minimum reduction figures allows countries the flexibility to vary their actual tariff reductions on individual products (technically described as tariff lines) even if the average cut is 36%, some cuts will be more, some will be less, and it is possible that no single tariff is actually reduced by that amount. The chart and table below show that where tariffs start high the final rates are still quite high: a 36% reduction from 150% leaves a final rate of 96% in year 6. Only when the starting tariffs are low do the final tariffs have rates close to the Swiss formula (as in the example): if the tariffs start at 10% and 25%, the rates in year6 are 6.4% and 16%. The range of final tariffs, from 6.4% to 96%, remains wide. The 36% figure is one used in the Uruguay Round, although the Uruguay Round approach could use different figures. However it was for average tariff reductions 36% over six years, for developed countries, with a separate average target of 24% over 10 years for developing countries. Starting tariff 150%Starting tariff 125%Starting tariff 100%Starting tariff 75%Starting tariff 50%Starting tariff 25%Starting tariff 10%% cut36363636363636Year 0150.00125.00100.0075.0050.0025.0010.00Year 1141.00117.5094.0070.5047.0023.509.40Year 2132.00110.0088.0066.0044.0022.008.80Year 3123.00102.5082.0061.5041.0020.508.20Year 4114.0095.0076.0057.0038.0019.007.60Year 5105.0087.5070.0052.5035.0017.507.00Year 696.0080.0064.0048.0032.0016.006.40Annual steps (%age points)10.809.007.205.403.601.800.72Comparison: Swiss formula, year6, with coefficient=2521.4320.8320.0018.7516.6712.507.14 The Swiss formula A SPECIAL CASE OF A HARMONIZING formula tariff cut Negotiate a much narrower gap between high and low tariffs with a built-in maximum tariff Greatly narrowing the gap between high and low tariffs is called harmonizing the tariffs. The Swiss formula is a special kind of harmonizing method. It uses a single mathematical formula to produce: a narrow range of final tariff rates from a wide set of initial tariffs a maximum final rate, no matter how high the original tariff was. Usually the required cuts are then divided into equal annual steps. The forumula was proposed by Switzerland in the 197379 Tokyo Round negotiations. But Switzerland opposes using this method in the current agriculture negotiations; it prefers the Uruguay Round approach, while Uruguay prefers the Swiss formula! A key feature is a number, which is negotiated and plugged into the formula. It is known as a coefficient (A in the formula below). This also determines the maximum final tariff rate. THE FORMULA Z = AX/(A+X) where X = initial tariff rate A = coefficient and maximum final tariff rate Z= resulting lower tariff rate (end of period) from Goode: Dictionary of Trade Policy Terms, Centre for International Economic Studies, University of Adelaide >See also Mathematically speaking:  PAGEREF mathematicallyspeaking \p \h on page 4 EXAMPLE How a Swiss formula with a coefficient of 25 works over six years The coefficient of 25 also defines the maximum tariff at the end of the period. Starting tariff 150%Starting tariff 125%Starting tariff 100%Starting tariff 75%Starting tariff 50%Starting tariff 25%Starting tariff 10%Coefficient25252525252525Year 0150.00125.00100.0075.0050.0025.0010.00Year 1128.57107.6486.6765.6344.4422.929.52Year 2107.1490.2873.3356.2538.8920.839.05Year 385.7172.9260.0046.8833.3318.758.57Year 464.2955.5646.6737.5027.7816.678.10Year 542.8638.1933.3328.1322.2214.587.62Year 621.4320.8320.0018.7516.6712.507.14Annual steps (%age points)21.4317.3613.339.385.562.080.48% cut over 6 years85.7183.3380.0075.0066.6750.0028.57Comparison: Year 6 of flat rate cut of 36%96.0080.0064. 0048.0032.0016.006.40 Mathematically speaking How the Swiss formula coefficient defines the maximum final tariff: From the formula, Z=AX/(A+X), as the initial tariff X rises to infinity, X/(A+X) approaches 1, resulting in Z=Ax1. More on tariff cutting formulas: There are many other approaches to tariff cutting formulas. See ϲʹ document TN/MA/S/3/Rev.2, Formula Approaches to Tariff Negotiations (revision), 11April2003, prepared by the Secretariat for the non-agricultural market access negotiations; downloadable from  HYPERLINK http://docsonline.wto.org http://docsonline.wto.org or directly at  HYPERLINK "http://docsonline.wto.org:80/DDFDocuments/t/tn/ma/S3R2.doc" http://docsonline.wto.org:80/DDFDocuments/t/tn/ma/S3R2.doc)  PAGE 2  PAGE 3 This briefing document has been prepared by the Information and Media Relations Division of the ϲʹ Secretariat to help public understanding about the agriculture negotiations. It is not an official interpretation of the ϲʹ agreements or members positions. 3>@bcu  + 7 6 7 \ ] ^ w x ĸĸ䯦}l}f}_ h2h2 haVi0JX jhaViUhnH tH jhaViUhnH tH h2hnH tH h?KhnH tH h4\hnH tH h@ghnH tH haVihnH tH h`5B* CJphhaVi5B* CJphhaVi5B* CJphhaViB* phhaViB* CJphh@gh{D8haVi haVi5%3?@% &   !#@|~gdQ & FG 8 & FGd )(*B*    012#4?RZ|}~򲧲~z~v~kghQjhp hp Uhyth6haVihaViB* hnH phtH h6h65hnH tH h6hnH tH haVi5hnH tH haVihnH tH h'h20JXhnH tH &jhR Mh.NMN\b +-XYZ^jx:;촰쟐haVi5B*hnH phtH !haVi5B*CJhnH phtH hythT}hyt5hu1h6hMmHnHujhaViUjhZ(Uh?KhT}hZ(haVi h65 hyt5 haVi54~)*&: $$Ifa$YgdT}%d$ O$^:;A$Ifkd$$IfִO2 WHp#m%0    4 aADGJMPSV $$Ifa$;VW$%,VW^0Z[`buEPbcpqUVW !¾ haVi5h haVihh5BhnH tH haVi5hnH tH  haVi5haVihnH tH haVihaVi5B*hnH phtH !haVi5B*CJhnH phtH haViB*hnH phtH haViB*CJhnH phtH 6VW^$Ifkd4$$IfִO2 WHp#m%0    4 a^elsy $$Ifa$$Ifkds$$IfִO2 WHp#m%0    4 a $$Ifa$$Ifkd$$IfִO2 WHp#m%0    4 a $$Ifa$$Ifkd$$IfִO2 WHp#m%0    4 a $ $$Ifa$$%,$Ifkd$$IfִO2 WHp#m%0    4 a,39?EKQV $$Ifa$VW^$Ifkd7 $$IfִO2 WHp#m%0    4 a^ekqw} $$Ifa$$Ifkdh $$IfִO2 WHp#m%0    4 a$IfFf $$Ifa$1$Ifkd$$IfִO2 WHp#m%0    4 a17=CIOUZ[\]^_`bW Ygd5B%d$ O$^FfY $$Ifa$!!L!M!N!O![!h!!"U"V"}"~"""""""K#L####:$f$m$$$$$̿p_pQpQpQpQphaViB*hnH phtH !haVi5B*CJhnH phtH haVi5B*hnH phtH hMhmHnHtH u jhaViUhnH tH jhaViUhnH tH haVihnH tH haViCJhnH tH haVi6CJhnH tH haVi6hnH tH haVijhBUmHnHuhBhBhnH tH  haVih h5Bh N![!h!!!V"W""""K#L#a#v###### $d$Ifa$ $$Ifa$$a$^<^<^gdB###$Ifkd]$$IfִO5 #m0    4 a######## $$Ifa$##$$Ifkd:$$IfִO5 #m0    4 a$ $$$ $&$,$2$ $$Ifa$2$3$:$$Ifkd$$IfִO5 #m0    4 a:$A$H$N$T$Z$`$e$ $$Ifa$e$f$m$$Ifkd$$IfִO5 #m0    4 am$t$z$$$$$$ $$Ifa$$$$$Ifkd$$IfִO5 #m0    4 a$$$$$$$$ $$Ifa$$$$$Ifkd$$IfִO5 #m0    4 a$$$$$$$$ $$Ifa$$$%$IfkdS$$IfִO5 #m0    4 a$$%+%\%%%%%%&&&2&&&&&&&&&&''')'i'1(2(W(X(Y(r(s(((((((ȽȽȽȽȽȹth2hMohnH tH  h2hMo hMo0JX j&hMoUhnH tH jhMoUhnH tH hMohnH tH h^hBhaVi6hnH tH haVihnH tH haVih?KB*hnH phtH haVi5B*hnH phtH haViB*hnH phtH (%% %%%%%%*% $$Ifa$*%+%2%$Ifkd"$$IfִO5 #m0    4 a2%8%>%D%J%P%V%[%\%w%}%%%%%%%$IfFf $$Ifa$%%%$Ifkd!$$IfִO5 #m0    4 a%%%%%%%% $$Ifa$%%&$Ifkd!$$IfִO5 #m0    4 a& &&& &&&,&1&2&3&5&6&P&&&&')' )))")#)&*'*(*$a$^gdBgdBFfZ$ $$Ifa$((() ) ) ) ))))))))) )!)")'*(*A*B*C*haVih U hBCJhBh U0JCJmHnHuhB0JCJjhB0JCJU hBhBhMohnH tH h'hMo0JXhnH tH jhMoUhnH tH &jv'hR MhMoUhnH tH (*)***+*,*-*.*/*0*1*2*3*4*5*6*7*8*9*:*;*<*=*>*?*@*A*B*C*gdB' 0&P . A!"#n$7%s@=S;+ʙLpCNB89u'xklU+HEB-K]Zk<$ )춀$lhy46` @jbA|BHΞ;{̶;%liN;3{g%BH+eRL7!ɝ>{qt!#,lyN%rAZډ!Al3&3'2RqYfif*ʟ:,}>- :m(0"\Ӵ+WQg3 )q: pma˝jV q|k\9,݂n\y"ttq+OAG<:BWAG@GG+OrAGr<^1uط:X=VnvAGV=A: :`%H$ՓtT`*CoLuz-#3_9fƍ_"\ܭx "}s惿hZ8dA{@ѻ`0UﻫRN2UoC{^P NT7VKG{/]Tmː{; v{CKǹ&)Ή[NbA,#, ]]asTCܵвp[g;4iށݻ +띷nvmO_Jm崻7?js~Oۙm=PLgQ^lK#;rY Fo9Ky )oZbk[ r^gsO=~wo(y8}`>g7V:m::sj|kaއo;2FTJ H.i%zOZmsbh{\a5Ӵ=y`Ш(zi6wns"O2qu|4҃_Lh<2l&嘘Ǿa&-&׹-*&8ˁݳ$13q㔲(&ȸ곾ڔk&,/̈́+Ϸ$٭<vEbY$#՟MԙHb$iͻbd2e # #,F+ S"#Ǒjgd\G?T!#Y'j[$#'2T1R,1)tsVI>zہIڌ5ܳ5<9l{9/4yaet0yћ69/vtĤ!~4d5T~V\B=b!ĤBĵ*Ki`76v=O+y_匜v|qNP~'hFzjwP.{oTSlxqR8za=?+B> O0|kwisr^ܛ/ x6IIgofi`M!n8Zk9qN߃1z QX/|j=-;X/F֧j.z)n.2"CeJdݧ^ |,C*ֽȺߔ~ma}^> Հ_c.~ػ[acd29:rNdQ\|oy@X ^;&pR85N| S\T/Buy՟7JQ|%Sk\*5&p^b칪S8f|f4g[$uZW_LKDwdHoAO7SD%R!|h+ٻ^sI&"ۙ-$K=fWc׷c]1x"M,Bw&E3>mh+z}ܿ`|,wQwOIo_.*2g$ŏ$Ve0FV~*9$T}8*W,%ۑXQ]\ƈѯn*Xku'G9Bq+)-Kjs!]cFi D6:*wZqiEo창 t=վ]Y=5K~KZ,i~w,c[Y2oyޯ2W@/m0xn)>hѫǼx<WXl+,~3|0X~|pGS`CC?QnH`8HH`}Mv Юe䩴lϥ% ոFU'NysxPֵt-mI;6 ]*toE+tPҵD*t!3]O{Gmۑ ^v*a2J +JaK-6 *^Jmv?iOI擦#Ht'mԵx[knB _‘\iP8w}WBswfçbbܾV1n!JerhePdF+HVb:!5FR@#[l޸ %ԇjp55|i_CF RC6$!YkH@_]B -:ܖPQHQjJ !8sFH#Jۄ&fQ|@n1$6> f?ÇK&XaͱsL5zHa+u)[&{A8صw1U=EvI8uEè)M>t|@d7abWwқ_3OriTJ[}'|xHh .$Me2D櫸'^m׮e,WWIy[@> Header$ 9r a$CJD @D Footerd$d 9r CJ6)@6 Page NumberOJQJDT@"D Block Textx]^2B@22 Body TextxBOAB Bold sans serif 5OJQJ<P@R< Body Text 2 dx:Q@b: Body Text 3xCJPM@1rP Body Text First Indent `HC@H Body Text Indentx^TN@T Body Text First Indent 2 `RR@R Body Text Indent 2dx^PS@P Body Text Indent 3x^CJ6"6 Caption xx52?@2 Closing ^88  Comment TextCJ$L@$ Date@Y@  Document Map -D OJQJ8+8  Endnote Text!CJh$@"h Envelope Address!"@ &+D/^@ CJOJQJF%@2F Envelope Return# CJOJQJ:B:  Footnote Text$CJ: : Index 1%L^`L: : Index 2&hL^h`L: : Index 3'L^`L: : Index 4(L^`L:: Index 5)L^`L:: Index 6*8L^8`L:: Index 7+L^`L:: Index 8,L^`L:: Index 9-TL^T`LB!RB  Index Heading. 5OJQJ4/@4 List/^`82@8 List 206^6`83@8 List 31Q^Q`84@"8 List 42l^l`85@28 List 53^`:0@B: List Bullet 4 & F >6@R> List Bullet 2 5 & F >7@b> List Bullet 3 6 & F>8@r> List Bullet 4 7 & F>9@> List Bullet 5 8 & FBD@B List Continue9x^FE@F List Continue 2:6x^6FF@F List Continue 3;Qx^QFG@F List Continue 4<lx^lFH@F List Continue 5=x^:1@: List Number > & F>:@> List Number 2 ? & F>;@> List Number 3 @ & F><@> List Number 4 A & F>=@"> List Number 5 B & Fh-2h  Macro Text"C  ` @ OJQJ_HmH sH tH pI@Bp Message Header.Dn$d%d&d'd-D^n` CJOJQJ>@R> Normal Indent E^4O@4 Note HeadingF<Z@r< Plain TextG CJOJQJ0K@0 SalutationH6@@6 Signature I^FJ@F SubtitleJ$<@&a$ CJOJQJT,T Table of AuthoritiesKL^`LL#L Table of FiguresLh^h`L>@L TitleM$<@&a$5CJ KHOJQJF.F  TOA HeadingNx5CJOJQJ&& TOC 1O.. TOC 2 P^.. TOC 3 Qh^h.. TOC 4 R^.. TOC 5 S^.. TOC 6 T^.. TOC 7 U8^8.. TOC 8 V^.. TOC 9 W^0U@0 Hyperlink>*B*>O> T} Bulleted text Y & FK C"            C" 3?@%&  ! # @ | ~ ) * &:;ADGJMPSVW^elsy $%,39?EKQVW^ekqw}17=CIOUZ[\]^_`bWN[hVWKLav  &,23:AHNTZ`efmtz %*+28>DJPV[\w}  &,12356P) !!!"!#!&"'"(")"*"+","-"."/"0"1"2"3"4"5"6"7"8"9":";"<"=">"?"@"A"D"0(00000000x0000000G 0G 000G 0G 000x80# 0@ 0@ x0@ x0@ x0@ x0@ xK Y0@ K Y0@ x0@ 0@ 0@ 0@ 0@ 0@ 0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@  0@ 0@ 0@ 0@ 0@ 0@ 0x0b0b0b0bK Y0bK Y0b0b0b0b0b0b(0b0Nx0N0Nx0Nx0Nx0Nx(0bx8000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000(0b06060606(0b0@0@0@0@0@0@00 00000000000000000000H0H0H0H0H00  ~;!$(C*/>F~:AV^$,V^1 ###$2$:$e$m$$$$$$%*%2%%%%&(*C* !"#$%&'()*+,-.0123456789:;<=?@ABCDEGB*6]w W}1 X r !C"XX%%TXX !4!4,"$gV؁")/g-M R"$VSWo{CS vD."$ilY5 9'"$'g,6JKD*2$>g)ҵ.J6k:@)"$(r ]\~?-b$P?q-J;,cU @"$ح=d}|AG"$S;+ʙLpC )2$gy$VKe*62$3"j4lPdd2$@<_@Iy5%\2$P1 ĕK*b2$K#yUt[ 2$ =PF b\2$DgfI\o2$O)}ZdUIj)m@(( L}" <  # A J  # A "`B S  ?| NC"` q#T| (#*Tswissmathematicallyspeaking OLE_LINK2b6!!D"b6!!D"q?$ݥr?Ds?ܥt?u?< v?dw?|x?Cy?LPz?ҥ{?إ|?}?^~?@??( ( nn??MD"     / / uuIUUD"  =*urn:schemas-microsoft-com:office:smarttags PlaceType=*urn:schemas-microsoft-com:office:smarttags PlaceName8 *urn:schemas-microsoft-com:office:smarttagsdateB*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsplace 1120034DayMonthYear    _acf !'"("D"v| acjo! !'"("D"3333333333 !'"("D" Ungphakorn Ungphakorn Ungphakorn Ungphakorn Ungphakorn Ungphakorn Ungphakorn Ungphakorn UngphakornMoris|B}xFA~JT@U ?6J8n7vy @6"pE5$>]jS447 v&`'zdv]<  >%9p* P, 2T?I DKŒwELL ZRYWY^`.^`.^`.^`. ^`OJQJo( ^`OJQJo( ^`OJQJo( ^`OJQJo(hh^h`. hh^h`OJQJo(0^`0.0^`0.0^`0.0^`0()h^`.0^`0()p0p^p`0()^`()p@ ^p`()h^`o(0^`0o(()p0p^p`0o(()p0p^p`0o(-0^`0o(()0^`0o(()0^`0o(-p0p^p`0o(()@ 0@ ^@ `0o(()h^`o(. 0^`0OJQJo(-hh^h`.hh^h`.^`.h^`.h^`.h^`()^`()h^`.0^`0()0^`0()8h8^8`h- hh^h`OJQJo( XX^X`OJQJo( hh^h`OJQJo(hhh^h`56OJQJo(hHh88^8`OJQJ^Jo(hHoh^`OJQJo(hHh  ^ `OJQJo(hHh  ^ `OJQJ^Jo(hHohxx^x`OJQJo(hHhHH^H`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHK222247 22222 >%~~}}||222247 22222 >%~}|222247 22222 >%<'z?IDKwELLP,*ZRYN        #"gp Mo"3{D8( MR M UwU4\aVi.DJPV[\w}  &,12 !!!!"!D"*@6 !T  ! !C"@UnknownGz Times New Roman5Symbol3& z Arial7&  VerdanaA& Trebuchet MS5& z!Tahoma?5 z Courier New;Wingdings#qhxxɫx;;!9924d 1P 3QH(?^SC:\Program Files\Microsoft Office\Templates\Peter's templates\A BlankDoc - verd.dotSwiss formula tariff cuts UngphakornMoris`                Oh+'0 $ @ L X dpxSwiss formula tariff cuts.wis UngphakornlngpA BlankDoc - verd.dotutMoriskD2riMicrosoft Word 10.0@NZ@bg@g@g՜.+,D՜.+,\ px   OMC - ϲʹc; { Swiss formula tariff cuts Titlel 8@ _PID_HLINKSA$'u8http://docsonline.wto.org/DDFDocuments/t/tn/ma/S3R2.docgh http://docsonline.wto.org/'u8http://docsonline.wto.org/DDFDocuments/t/tn/ma/S3R2.docghhttp://docsonline.wto.org/  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNPQRSTUVWXYZ[\]^_`abcefghijklmnopqrstuvwxyz{|}~Root Entry F`qMgData OW(1Tabled,sWordDocument`SummaryInformation(DocumentSummaryInformation8CompObjj  FMicrosoft Word Document MSWordDocWord.Document.89q