GENERAL AGREEMENT on T^Ifl^1 TARIFFS and TRADE Limited Distribution

RESTRICTED GENERAL AGREEMENT ON T^ifl^1 TARIFFS AND TRADE Limited Distribution

Committee III - Expansion of Trade

DOCUMENTATION FOR COMMODITY STUDIES , ON SECOND LIST OF PRODUCTS

Summary Schedule

Sporting Goods

Attached for the information of the Committee is the summary schedule

on sporting goods. C0M.IH/29/Add.5/K6V.l Page 2/3 SPORTING GOODS

United States Canada EEC

gull Reduced {MEN) BP MFN Gen. ex 97.06 1. Balls: Examples ; Appliances, apparatus, accessories and A. Baseballs; 30$ 15% Item 511 requisites for gymnastics or athletics, B. Golf and lawn-tennis; • 30% 12^% Walking sticks and walking canes, of all kinds; or for sports and outdoor games other C. Table-tennis; 30% 20% golf clubs and finished parts thereof; skis; than articles falling within heading D. Other (including football);30% 10 or 20% rackets and racket frames and baseball bats; No. 97.04- (playing cards and table- 2. Bats, clubs, golf tees, rackets balls of all kinds for use in sports, games or tennis requisites): 19% Tariffs and other equipment: athletics, 11.0.J.* * • 15% 20% 35% Note: See notes relating to aluminium. A* Croquet mallets, hockey to 18% to 30% guards and sticks, polo- Item 511a , mallets, soccer guards,' table- Qjpicket bats, balls, gloves and leg guards ... Free 30% 35% tennis bats and tennis Item 511c nets; 30% 10% Skis ; , 20% 20% 35% B. Lacrosse sticks; 30% Item 511d : 0. Tennis rackets; 30% 1?2% Ski fittings 15% 20% 35% D. Other; 30% 15% Item 5119 Ski poles ,...... • 20% 20% 35% Note: Rate marked thus "*" is the effective rate after deducting the direct shipment discount. -- Quantitative Not restricted Not restricted Restrictions

Revenue and Internal Fis- Excise tax: 10% Sales tax: 11% cal Charges

State Trading Not applicable Not applicable and Monopoly Assessment of ad val, duties 1. Ad val. duties on the following products are to be assessed under the old method (section 402(a) of the Tariff Act) : balls, lawn-tennis; balls, table-tennis; bands of rubber (for underwater fishing guns); fins, swim (rubber); floats, cork, for fish nets; floats, trawl, aluminium; frames, tennis rackets, word chief value, not in Others part of bamboo, osier or willow cr rattan, valued over ^3 each; guns, fishing, underwater; leaders, fishing, knotless, tapered, made of synthetic monofilament; line, fishing, nylon; shinguards, soccer; spoons, fishing; sticks, field hockey; sticks, ice hockey, wholly or in chief value of wood; swivels, fishing; tees, golf, brass. 2. Ad val. duties on othev sports requisites are to be assessed under Section 402 of the Tariff Act. C0M.IIl/29/Add.5/Rev.l Page 4

SPORTING GOODS ... « .- ....

Germany France Italy EEC, Minimum • . • •• Other EEC Gen. Temp. ECSC or Tariff Appliances, apparatus, accessories and requisites 97 .06 Euratom 97.06 for gymnastics or athletics, or for sports and 1. Golf clubs and shafts 1. Hockey sticks and the like: 20% 18% outdoor games: therefor: 6% 2. Equipment for lawn-tennis, tennis 1. Skis, ski sticks and snow shoes: 27% 18% 2. Balls and shuttlecocks, .: and similar games (other than (Skis and ski sticks: GATT 25%*) for sports :. halls and nets')': 2. Ice skates and roller skates: 22.5% 16.2$ A. Shuttlecocks Free Free A. Tennis, badminton, squash and 3. Sports balls (for football, tennis, polo B. Other 11% similar rackets:! 22% 19.8% u% (including water polo), basket-ball and the 3. Other appliances, apparatus, B. Other (cestas. e£c.) and like): 27% 18% accessories and requisites racket presses: j 25% 22.5% ) (Hand-swen sports ball covers: G^TT 25%*) for sports, etc.: 9% 9% '3.' Golf,' pelota,' "baseo'lill, cricket Tariffs 4. Fencing equipment (masks, foils, rapiers, and other balls: 25% 22.5% etc.): 27% 18% 5. Tennis rackets and tennis racket frames; racket presses: 27% 18% (Tennis rackets: GATT 25^*) 6. Golf clubs, hockey sticks and the like: 27% 18% 7. Other: 27% 18% Mote : 1. Temporary duties would cease to be effective on 31 December 1960 at the latest, subject to certain exceptions. 2. * ... These rates have been further reduced by 10%.

Quantitative Not restricted Not restr .cted Restrictions Not restricted

Turnover equalization tax Turnover tax: 25% Basic turnover tax of 3.3% plus equalization surcharge ranging Revenue and 1; Golf clubs and shafts therefor: (effective cumulative rate: 33%) from 0 to 3% may be applicable. • Internal Fis 2. Balls and shuttlecocks, for sports; cal Charges 3. Other appliances, apparatus, accessories and requisites for sports: 6j£

State Trading and Mont poly Not applicable Not applicable Not applicable

Others C0M.IIl/2?/Add.5/Rev.l Page'5 SPORTING GOODS

i • . Belgium Netherlands Luxemburg United Kingdom

Fall Pref. EFTA 97.06 i. Wooden golf club head blocks (roughly shaped): . 10% Free 8% Gen. EEC 2. Golf clubs, golf club shafts, rough S urned-wooden golf. ex 97.06 b club shafts, golf t&é&ï mostly 20% Free 16% Sporting goods 3. Skates: 20% Free 16% such as ice 4. Rackets, exceeding 9 ozs» in weight-: per racket 5s. Free 4s. Tariffs . skates, roller See Belgium See Belgium or 25% - 20% skates, tennis (whichever is the greater) and badminton 5. Unstrung racket frames: per frame 3s. Free 2s.3d. rackets, etc. or 25% - 20% 1 ad yal. 20% 16% (whichever is the greater) 6. Other: 25% Free 20% ex 97,04 ,' J Table-tennis requirements; 25% Free 20% 97.07 1. Fishing rods of ir^n or steel; fishing reels: 15% Free 12% 2. Fish-hooks of iron or steel: 20% . Free 3.6% 3. Others: 25% Free 20% ex 93,04 Miniature, cadet and sporting rifles and carbines; sporting guns; pistols and revolvers for firing blank eartriàgesorï7''2 5% Free £0%

Quantitative None, except from Japan and the Eastern Area, ,In the case of Japan, cork manu Not restricted Restrictions Not restricted Not restricted factures, fish hooks of metal, fishing reels of wood or metal and oars are not restricted.

Revenue and Transmission tax: :.3% Transmission tax:5% . Internal Fis (effective cumulative Turnover tax: 2% Purchase tax: 25% cal Charges rate: 5.26%).

State Trading Not applicable and Monopoly Not applicable Not applicable Not applicable

Others • • • • Nil ' C0M.IIl/29/Add.5/Rev.l Page 6 SPORTING GOODS

Switzerland Sweden Denmark Norway

Appliances, apparatus, accessories and Items 97.06 97.06 ex 97.06 ' ' ' requisites for gymnastics or athletics, 1. Skis, ski sticks; ski fixing devices, metal Appliances, apparatus, accessories 1. Tennis and badminton rackets: or for sports and outdoor games: edgings and other ski fittings: and requisites for gymnastics or Kr.2.0/kg. : 1. Sports sledges: Frs.90/100 kgs. a. Of wood: 5$ athletics, or for sports or out 2. Skis, ski sticks and ski fixing 2. Skis and ski sticks: ITS.150/100 kgs.* b. Of leather or of metal: 8$ door games ... devices, metal edgings and 3. Seal skins and other anti-skid c. Of other material: 12$ A. Footballs and other leather and other ski fittings: 15$ materials: Frs.400/100 kgs. 2. Ice or roller skates, of metal: 8$ balls - per kg. bre 200 3. Ice skates fitted to boots: 25$ 4. Gymnastic appliances: 1rs.40/100 kgs. 3. Tennis rackets and frames therefort of B. Other products ad val. 5$ 4. Other ice and roller skates: • 5. Other: Frs.100/100 kgs. wood: 5$ Note: Under the EFTA Convention 15$ * ... GATT 4. Other rackets and frames therefor s duties applied among Member 5. Other rackets: 15$ Tariffs Note: Under the EFTA Convention duties a. Of wood: 5$ States would be reduced by 20$ 6. Footballs, handballs, tennis applied among Member States would be b. Of plastic materials: 12$ on 1 July 1960. Further balls, bandy balls, other balls reduced by 20% on 1 July 1960. Further 5. Footballs and handballs, of leather: 8$ reduction by 10$ would be made golf clubs and archery equip reduction by 10$ would be made on 6. Tennis balls: 12$ on 1 January 1962. (The basic ment: Kr.2.0/kg. 1 January 1962. (The basic duty is that 7. Badminton balls: 12$ duty is that applied on 7. Other sports goods: 15$ applied on 1 January 1960.) 8. Other balls: 1 March 1960.) Note: For tariff reduction under a. Of wood: 5$ the EFTA Convention soo b. Of leather or of metal: 8$ "Switzerland". c. Of other materials: 12$ 9. Other appliances, apparatus, accessories and requisites for sports, etc.: a. Of wood: 5$ b. Of leather or of metal: 8$ c. Of other materials: 12$ Note: For tariff reduction under the EFTA Convention see "Switzerland".

Import licence Games and sport requisites: ex 97.03 - Balls Quantitative ex 97.06 - Balls, except tennis Not restricted / Not restricted Not restricted Restrictions balls and balls of leather. Note: For all other sports requisites no import licence is required.

Revenue and Internal Fis Specific turnover tax equivalent to General purchase tax: 4$ Nil Turnover tax: 11.11$ cal Charges 5.4$ ad val.

State Trading Nft applicable Not applicable Not applicable Not applicable and Monopoly-

Dollar Export Incentive Scheme: Others to be abolished by the end of 1961. C0M.IIl/29/Add.5/Rèv.l Page 7 SPORTING GOODS

• - • ' • Austria Finland Greece Turkey c. ..' „ Conven- _ . Conven- Gen. Item 97.06 1. Equipment for parlour, table tional Basic Not shown ]in and funfair games for adults 97.06 ;• . > • tional draft tariff or ohildren: 100% Appliances, apparatus, accessories and requisites 1. Skis, ski sticks, ski fixing of 27 April 2. Appliances, apparatus, for gymnastics or athletics, or for sports and devices, steel edges and other 1960. accessories and requisites for outdoor games: iron mountings for skis; ice gymnastics, athletics, or for A. Of wood: and roller skates: 15% - sports and outdoor games: 25% l.Skis: 30% 2. Tennis rackets: 25% 1,529m./ 3. Fish-hooks, line fishing rods 2. Tennis racket frames and the like, golf clubs kg. and tackle, landing nets and and handles therefor: 25% 3. Other rackets: 15% the like: hunting requisites: 3. Other: 25$ 4. Footballs and handballs of leather: Tariffs 20% B. Of iron: A. Football covers: 15% 611m./kg. 4. Roundabouts and other fair 1. Roller skates: 5% B. Other: 15% amusements: 50% », 2. Other: 25% 5. Tennis balls: 10% 0. Of other materials: 6. Badminton balls: 15% *• 1. Tennis balls: Free 7. Other balls: 2. Other 27% A. Of rubber: 25% Note: For tariff reduction under the 1FTA Convention see B. Of other materials: 15% "Switzerland". 8. Other sports goods: -

The following items are liberalized vis-à-vis the OEEC countries, Subject to import control. Subject tc United-States and Canada: Note: Global quota established for these products import Subject to import control. 97.06 A apply to Argentina, Austria, Belgium- control. Appliances for outdoor games, athletics, gymnastics and other Luxemburg, Canada, Denmark, Federal Republic sports (except goods of tariff item number 97.04), made of wood. of Germany, France, Italy, Netherlands, 97.06 B Norway, Portugal, Sweden, Switzerland, Appliances for outdoor games, athletics, gymnastics and other United Kingdom, United States. sports, made of iron or steel. 97.06 C 1 Tennis balls. Quantitative ex 97.06 C 2 Restrictions Badminton balls, thon balls, inner tubes for foot and handballs with valve shutter, golf balls, hand swimming fins of rubber, patent balls of plastics with valve, toe-irons (for skis), ascending plush skins...... NOTE: Global quotas (established with effect from 1 July 1960 under Article 10 of the EFTA Convention): - Game and sports requisites. NOTE: On 1 July 1961, and on 1 July in each succeeding year, Austria would increase each quota established by not less than i 20% of the amount equivalent to the basic quotas. . 1 Revenue and Turnover Internal Fiscal Compensatory purchase tax: 5.25% Turnover tax: 25% Not available Charges tax: 7.5% State Trading • . i Not applicable Not applicable Not Not applicable and -Monopoly- applicable. Other s C0M.IIl/29/Add.5/Rev.l Page 8 • SPORTING GOODS

• • ••

Czechoslovakia Japan Australia •'

• Con- 1. Goods for baseball, Pref. MFN Gen. . • Conven - tracting tennis, ping-pong, 1. Cricket balls; cricket bat blades; cricket bats : 22^% 45% 60% •• • Gen. tional States billiards, chess 2. Articles n.e.i. used for outdoor and indoor games; . . • (Crowns in 100 kgs.) and other sporting golf ball centers or cores; golf club heads, 1, Wooden toys and games: accessories there finished or unfinished; forgings for golf club a. Coarse, merely planed, roughly carved ' of, excluding • heads; wooden parts of tennis rackets; fishing ' or turned, rough, not combined with playing cards: appliances n.e.i.: 17£% 55% 60% other materials: 50 — General 20% plus primage duty: Exempt 5% 10% - b. Finely worked, rough, and all those . GATT 20% 3. Arms (189) stained, dyed, lacquered, polished, 2. Other: (a) Double-barrelled guns and rifles, painted, also if combined with common General 30% (b) Single-barrelled guns and rifles, materials: 184 - GATT 30% (d) Barrels or actions other, all bearing c. Combined with fine materials: 400 ' - British or other approved tax mark: Free 10% 12^%

d. Combined with very fine materials: 1 ,040 ~ • • (c) Revolvers, pistols, each: - - 3/6d. Note: Toys and games of other carving materials or whichever rate returns the higher duty: Free 10% 27^% Tariffs of this class are dutiable as wares of such (f) N.e.i.: 12è% 27i% 27^% materials. plus primage duty: 10% 10% 10% 2. Wares n.s.m., of wood, also if planed, (g) Rifles, military and match and service roughly turned or roughly carved, alse fittings, including authorized cadet rifles • . if glued, dovetailed or otherwise and Morris tubes; gun stocks in the rough; assembled, rough, stained, dyed, var ' . barrels (not fitted to any action) bearing nished, lacquered, polished, even with the British or other approved test mark: • Free 12i% 12^% metal fittings or otherwise combined plus primage duty: 10% 10% 10% with common materials or with leather : 20% — 4. Guns or rifles fitted with barrels which do Skis: 72 * i not bear the British or other approved test 3. Wooden wares n.s.m., finely turned, with mark; or such barrels imported separately -< - burnt-in, impressed or shaped ornaments, per double-barrelled gun or rifle or barrel finely fretted or carved, etc.: 25% - for such - per single-barrelled gun or rifle a. Skis: 144 * or barrel for such, each: £5 £5 £5 b. Ski sticks: 101 * plus primage duty: 10% 10% 10% 4. Leather goods, n.s.m., wholly of leather or combined with common or fine materials : 550 - Note: . * ... Conventional provisions concerned are the result of the GATT.

Quantitative Not restricted. Restrictions (Imports are auto Not subject to import control. matically approved.) Revenue and Commodity tax Internal Fis Not available ranging from 10% Sales tax: 12g% cal Charges to 50%. State Trading PRAGOEXPORT, Foreign Trade Corporation for Export and Import of Not applicable Not applicable • and Monopoly Smallware and Outfitting Articles. • •

Others

• • C 0M. IIl/29/Add. 5/Rev. 1 Page ?.. SPORTING GOODS

New Zealand South Africai

. . Pref.. MEN Gen. i . Min. ~r~~ Max. 1. Tennis, badminton and squash rackets; golf clubs; golf ==== mediate bags; footballs and basket balls: 25$ 45$ 50$* 1. Tennis rackets and frames, cricket bats, hockey sticks 2. Sporting and athletic requisites, n.e.i., including billiard and golf clubs: - 15$ 20$ requisites, n.e.i. fishing tackle, n.e.i., including 2. Tennis balls: - 20$ artificial flies and other baited hooks: 20% . 45$ 50$* 3. Golf'balls: - 15$ 3. Games; gaming requisites, n.e.i.: 25$ 45$ 50$* 4. Fish-hooks: - Free 15$ Note: 5. Sporting and athletic goods, that is, articles n.e.e. - * ... plus surtax of 9/40 of the amount thereof. (a) used for outdoor games or outdoor recreation; fishing Tariffs appliances (not being for industrial purposes), excluding fish-hooks* - 10$ 15$ (b) used for gymnastics, indoor games or indoor recreation - 15$ 6. Metal stampings, wooden heads and wooden shafts, in the rough, for the manufacture of golf clubs: - Free 7. Children's playground equipment for permanent installation, when imported or taken out of bond by or on behalf «f any municipal or local governing body: - Fr.ee : • Note: * ... Leather cases for soccer and rugby balls, wi^h or without bladders and/or laces, from Hungary are subject to ordinary dumping duty. Subject to import control. Note: 1960 import licensing schedule 1. Tennis, badminton and squash rackets (excluding fully strung tennis rackets the f .o.b. price of which does not exceed 7s. sterling) golf clubs; golf bags: D Category (no allocation). 2. Footballs and basketballs, including covers but excluding bladders therefor: D. Category (no allocation). 3. Finished component parts of golf clubs (other than shafts of steel, sole plates and grips) on declaration that they will be used only in the repair of golf clubs: D. Category (no allocation). 4. Golf club shafts of steel, all kinds, whether in the black, polished, Quantitative plated, coated with casein or otherwise surfaced but without attachments of Restrictions any kind; sole plates and-grips for golf clubs; football and basketball Subject to import control (quotas) bladders; fully strung tennis rackets the f.o.b. price of which does not exceed 7s. sterling: 100$ 1959 licences. *5. Cricket, croquet, golf, hockey, baseball, squash, table-tennis and tennis balls; shuttlecocks; pojo balls: "R" (replacement) Category. 6. Fishing tackle, n.e.i. including artificial flies and other baited hooks (excluding underwater spear guns): 60$ 1956 imports or 100$ 1959 licences whichever is the greater. 7. Indoor bowls, underwater spear guns: token licences will be granted to the extent of 10$ 1956 calendar year. 8. Sporting and athletic requisites, n.e.i.: 133 1/3$ 1959 licences. 9. Games; gaming requisites, n.e.i.: 133 1/3$ 1959 licences. COM.IIl/29/Add.5/Rev.1 Page 10 SPORTING POOPS

. .. • . New Zealand (cont.) South Africa (cont.)

Revenue and • - ' Internal Fisoal Sales tax: 20% (exemption for certain listed goods) Nil Charges

State Trading Not applicable Not applicable and Monopoly

1. Application for increased customs duty: The Government has received the application for increased duty on the following products: 1. Cricket pads: Intermediate and maximum rates should be increased to 40% ad val. Others 2. Footballs: Intermediate and maximum rates should be increased to 100$ ad val. 2. Rebate of duty for sports goods manufacturing industry: - • Ferrules and caps and steel shafts for the manufacture of golf clubs; wood roughly fashioned or bent but not otherwise manufactured for the manufacture of cricket bats and hockey sticks; leather grips for use in the manufacture of golf clubs and tennis rackets: duty rebated to the extent of the intermediate duty.

•

- COM*. IIl/29/Add. 5/Rev. 1 Page 11

SBORTING GOODS

Rhodesia and Nyasaland Ghana India

A B D A. Sports requisites of the following type Tret. Sporting and are exempt from customs duty: Standard British athletic 1. Any bat, ball, stump, pad or glove —————— UK Colony Burma goods, that intended for use in oricket. Requisites for games and sports: 75% 10*% is, articles, 2. Any stick or ball intended for use plus 5% of n.e.e., used in hookey. the total for outdoor 3. Any ball, including any case or duty and indoor bladder intended for use in football Note: 40% 30% 10% 10$ or netball. 1. Tennis balls and table-tennis balls are exempt from payment of so much of the Tariffs 4. Any boxing glove, customs duty leviable thereon as is in excess of 31?% ad val. 5. Any discus, weight, hammer, javeline 2. Requisites for outdoor games and sports are exempt from payment of so much of the or pole-vault pole intended for standard rate of customs duty leviable thereon as is in excess of 63% ad val. * use in athletics. 3. Clockwork or spring mechanism are exempt from payment of so much of the customs 6. Any vaulting horse, spring board, duty leviable thereon as is in excess of 31x% ad val. and also from the whole of horizontal or parallel bars, the additional duty of customs leviable thereon. intended for use in gymnastics. 7. Any racket, ball, or net intended for use in tennis. B. All other sports requisites: 25%

Subject to import control. Note: Quant itative Import policy for April-September 1960 Restrictions Not restricted Not restricted Golf balls ) Tennis balls) Lie ensable to consumers' Co-operative Societies Squash balls) Note: For tennis balls and squash balls "Repeat" licences may be granted to established importers during April-September 1960 Revenue and Customs duties are imposed for revenue purposes * Sales taxes levied at different Internal Fiscal Nil Nil rates by the State Governments and cities. Charges

State Trading Corporation has been engaged in exploring overseas markets, and State Trading studying business techniques in order to promote export of difficult-to-sell items Not applicable Not applicable and Monopoly (including sports goods). A Special Trade Development iFund has been created for investment in promotional ventures.

Customs duty drawback: drawback will be granted on materials on which custcms duty has Others been paid and which are used in the manufacture pf the goods when such goods are manufactured in, and exported from India. Such goods include tennis or badminton rackets. C0M.IIl/29/Add,5/Rev.l Page 12 SPORTING GOODS

Pakistan Ceylon Malaya Burma •Stan- Pref. 1. Requisites for games and sports: 75% Pref. Gen. Pull Pref. dard ^ India 2. Tennis balls, squash balls, golf balls 1. Sports materials,' games and 1. Rubber balls, including tennis balls • Games--and - • •'•" and ping-pong balls: 50% athletic materials (excluding and golf balls: Nil Nil requisites rubber balls ) : 5% 15% 2. Leather balls, including footballs, for games 2. Sports material, n.e.s., cricket balls and hockey balls: 25% 15% and sports other than games and athletic 3. Racket and racket frames: Nil Nil etc: 60% 50% 4-0% materials: « 15% 4. Sports goods of leather, imitation Tariffs 3. Sports materials and games leather and textiles, except balls, and athletic materials - clothing,, footwear and nets: 25% 15% . - golf sticks: 25% + 35% + 5. Sports goods of plastic: 25% 25% 10% 10% 6. Sports goods for golf, not elsewhere 4. Tennis balls: , 12g% 22£% specified: Nil. Nil

" •. •• ! 5. Golf balls: • 50% 60% 7. Sports goods, not elsewhere specified, Note: None of these rates are bound under including cricket bats and hockey the GATT. sticks : Nil Nil

Subjeot to import control. A general import licence is required to import Not restricted. Subject to import Note: Import policy for first half of 1960 sports and athletic materials (other than fire -Note: Open General Licence (free list) control.

• Requisites for games and sports, including: arms, ammunition, rubber balls and iron and Note*; Note: Reauisites for fish-hooks: Import licences are proposed steel sports equipment) from sources, imports 1. naT. rlnfis Tint, npply t.n •imports from Argentina, sports and games: . , to be.issued for cash and under aid. They of which are reserved to Ceylonese. There is Bulgaria,-Czechoslovakia, Germany (Eastern restricted will be valid for all countries of the no restriction on the quantity imported. Quantitative 7.rm«) TT««e«T.y- Pr.1flT»fl; Piimnirifl , T1HSR,' mflin- ' List A («OOdS OU" world except licences issued under Licensing is resorted to to ensure that land China and Japan. List A imported from Restrictions Triangular Aid or licences on which, Ceylonese importers only import these pro 2. The Government has recently announced that it 1 June 1960 onwards under bilateral trade agreement or barter ducts. For imports from the dollar area no longer claims balance-of-payment s justifi- must be imported arrangements, the country of origin is licences for the importation of these pro cation for the retention of restrictions. through Burmese specified. This would also apply to the ducts are issued to registered Ceylonese commission agents). licences which may be issued against the traders at the discretion of the Con recent Payments Agreement with India. troller. Established importers are • issued licences at the discretion of the Controller based on their past trade. No licences are required to import from other sources.

Revenir and Sales tax: 10% Internal Fiscal Sales tax: 10% Nil Not available Licence fee: 5% Charges ...•'•'

State Trading Not applicable . Not applicable Not applicable • • - Net applicable and Monopoly

Others ... Nil • COM. IIl/29/Add.5/Rev;1 Page.13

SPORTING GOODS

./ Indonesia , • Cambodia Israel .. .Brazil . Chile ~~

•-'. •••••--.-.... Sports requisites and Minimum 1. ' Rubber manufactures-, -1- Equipment.,..appliances, ..C«nvenr- Tariffs apparatus: 20$ Appliances, apparatus, •n.e.s.: 60$ apparatus and requisites ~ General, tional accessories and 2. Wooden and timber for sports, gymnastics and (pesos) requisites for gym manufactures, other, outdoor games: 100$ 1. Skates : 1.0 "' nastics, or for sports n.e.s.: 70$ , 2. Hunting and fishing 2. Balls, covered or not with

. • ' • and outdoor games: 15$ 3. Leather goods, other, requisites:. f&brio or leather, for the n*e.s. :. 100$ a. Fishing, nets': 60$ games of tennis, football, b. Other: 100$ golf or the like: 10.0 3. Balls, covered or not with «• '' • * fabric; leather or other materials , for the games • • • of tennis , golf, football, basketball, hockey, cricket and polo (Law No. 6406 of 11.9.39): Free 4. Bowls foi the game of lawn '• • bowls: Free

• 5. Appliances for physical exercise and sports imple- ments, n.s.m . : . •-. a. Of any material: Free b. Strung rackets 15.0 - . ,' Subject to import — • control. . : . ; •;. Note: Licences are Quantitative issued only after Restrictions guarantee deposit of Subject to import Subject to import Subject to import control. . Not restricted 133 1/3$ of c.i.f. control. control. value of the product to be imported has been made. ._ .'.'...... 1. Import surcharge ranging from 100$ to 200$ . Purchase tax: Sport Customs clearance fee: 5$ on c.i.f. value. ... ,. Revenue and Import surcharges (PUIM) and gymnastic Consumption tax: 6$ 2. Import tax of 30$ ad valorem of the, product ranging from. .25$ to 200$ Not available 'Internal Fis appliances, including before duties and surcharges are levied

Luxury tax: 20$ •• • • cal Charges • inner and outer balls: • (balls' and certain other "sporting goods 15$ are exempted) .

State Trading Not applicable Not applicable Not applicable Not applicable and Monopoly

Others COM.IIl/29/Add,5/Rev, 1 Page 14 SPORTING GOODS

- •.— • ...... »••••• Cuba Dominican Republic Haiti

.. "... . - . ex. 97.06 1. Balls for skittles, skittles of all kinds, mallets, Minimum Appliances, apparatus, accessories gymnastic articles, of wood: $8/100 KN 1. Gloves and chest protectors for fencing, baseball and . and requisites for gymnastics or 2. Bowling alleys and accessories of wood: $5/100 KB other sports: Free athletics, or for sports and outdoor 3. Bats for baseball, Softball, and cricket: 5c./KN 2. Balls for baseball, football, golf} tennis and other games (except articles for fencing) 4. Wooden tennis rackets, strung or not: 10% sports, of any material: Free ad val. 66%. 5. Wooden presses for tennis rackets: 25c./piece 3. Bats for baseball and cricket, and croquet sets: Free Tariffs .: Articles for fencing ad val. 54.9% 6. Toys and games, other than those in gold and 4. Tennis rackets of any material, strung or not: Free . .. silver, other than gold and silver plated, and 5. Press for tennis rackets: Free other than those made of ivories, etc.: 25c./KN 6. Golf sticks or -?lubs: Free 7. Roller skates: 1.5g./KN 8. Gymnastii apparatus of any kind, not specified: 0.3g./KN or • 20% Note: • « 1. The benefit of Minimum Tariff shall only be accorded to products of . . countries with which commercial agreements or treaties have been

. • concluded to that effect. This benefit may also be accorded to pro i • . ducts of other countries unconditionally where such countries are • according most-favoured-nation treatment to products exported from . Haiti. ». • 2. The minimum tariff increased by 100% shall be the maximum tariff which \. .. applies to products from other countries. Quantitative Subject to import control. Presumably subject to import control. Presumably subject to import control. Restrictions

Revenue and Turnover tax: 10% Unified taxes: 23% Import tax: 3% Internal Fis Surcharge and public works tax General surcharge on all duties and taxes: 12% Investment tax: 4% cal Charges levied on customs charged: 20% + 3% Surcharge levied on customs charged: 20% for luxury goods: 20% + 10%

State Trading and Monopoly . . Not. applicable Net applicable Not applicable

Others -

. - . .

*-,

... COM. IIl/29/Add.5/Rev.1 Page 15 SPORTING GOODS

• Nicaragua Peru Uruguay

899-19 Specific Ad val. Customs Additional Sports goods: duties duties 1. Tenuis equipment, except footwear: $l/kg. 10$ (soles) 2. Fishing tackle, except boots, nets and 1. Apparatus and appliances for physical culture lines: $0.5/kg. 10$ and sports, including their accessories and 3. Golf equipment, except footwear: $l/kg. 10$ articles for the protection of the body in 4. Baseball and softball equipment: $0.2/kg. 10$ certain sports, n.e.s.i.: 1.5/KL 13.667$ 5. Football and rugby equipment, except 2. Automatic apparatus for measuring individual footwear and helmets: #0.2/kg, 10$ strength and like apparatus: 2.0/KG 13.667$ 6. Basketball equipment, except footwear: $0.2/kg. 10$ 3. Wooden balls for the games of skittles, Tariffs 7. Gymnastio appliances and apparatus of palitrogues, bowling, polo and other: 2.0/KL 13.667$ Tariff under revision all kinds: 5c./kg. 10$ 4. Roller skates: 1.5/KG 13.667$ 8. Bowling equipment, except footwear: #0.25/kg. 10$ 5. Solid balls of rubber or other materials,. 9. Sports goods, n.e.e. (for boxing, badminton, covered or not, for golf, baseball, cricket, polo, fencing, hockey, etc., including skates handball and other similar games: 8.0/KG 13.667$ and special fencing sabres, epees and foils) 6. Hollow balls, of rubber, in general: 10.0/KL 13.667$ except footwear, arms and ammunition: $0.25/kg. 10$ 7. Balls, fabric-covered, for lawn tennis Note: The sum of the two duties constitutes the total amount of and similar games: 4.0/KL 13.667$ the customs imposition. 8. Balls covered with leather for football» basketball, rugby and other games, including > spare bladders therefor: 16.0/KG ^3.667$ 9. Wooden rackets, strung or not, for tennis and like games: 5.0/KL 13.667$

Quantitative Subject to licensing control. Restrictions Import licences are issued only after a deposit of 100$ of the Subject to import control (exchange). Subject to import value of the product which is importod has boen mude. prohibition.

1. Import surcharge: 10$ Revenue and 2. Cargo tax: Law No. 11537 of 18 December 1958 established a duty Internal Fiscal Consular duty: 7$ known as "de flete maritimo" duty intended f*r the purpose of Not available Charges tankers and amounting to 2$ of the freight charges on each consignment of imported goods.

State Trading and Monopoly Not applicable Not applicable Ntt applicable

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