Trade policy review report by the secretariat

Table A2.4 Agreements and conventions on double taxation and prevention of tax evasion

		Effective
	Austria	01.01.2008
	Azerbaijan	Signed 13.05.2014 (not in force)
	Bangladesh	01.01.2012
	Belarus	01.01.2011
	China	01.01.2007
	Czech Republic	01.01.2014
	Ethiopia	Signed 28.02.2013 (not in force)
	France	01.01.1981
	Greece	01.01.2011
	Hungary	Signed 23.03.2014 (not in force)
	India	01.01.2007
	Ireland	01.01.2014
	Italy	01.01.2010
	Japan	01.01.2012
	Kazakhstan	Signed 07.06.2011 (not in force)
	Korea, Republic of	01.01.2009
	Kyrgyz Republic	Signed 02.12.2014 (not in force)
	Luxembourg	01.01.2015
	Macedonia, Former Yugoslav Republic of	Signed 15.12.2014 (not in force)
	Malaysia	01.01.2008
	Malta	01.01.2013
	Netherlands	01.01.2011
	Pakistan	01.01.2007
	Poland	01.01.2013
	Romania	01.01.2013
	Russian Federation	01.01.2013
	Singapore	01.01.2012
	South Africa	01.01.2009
	Spain	01.01.2009
	Syrian Arab Republic	01.01.2011
	Tunisia	01.01.2014
	Turkey	01.01.2010
	Ukraine	01.01.2013
	United Kingdom	01.01.2010
	Uzbekistan	01.01.2011
	Viet Nam	01.01.2012
	Venezuela	Signed 11.11.2015 (not in force)
	Sweden	Signed 19.10.2015 (not in force)
	Portugal	Signed 08.04.2015 (not in force)
	Tajikistan	Signed 13.05.2014 (not in force)

Source: Ministry of Finance online information. Viewed at: https://www.mof.gov.sa/arabic/DownloadsCenter/Pages/Agreements.aspx (Arabic); treatypro.com online information. Viewed at: http://www.treatypro.com/treaty_tables/saudi_arabia.asp#updates [December 2015]; and the Saudi Authorities.

Table A3.1 MFN applied duties partially in excess of bound duties, 2015

HS12 code	MFN description	MFN rate	Ex	Bound description	Bound rate
39172100	- - Of polymers of ethylene	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	6.5
39172200	- - Of polymers of propylene	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	6.5
39172300	- - Of polymers of vinyl chloride	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	6.5
39172900	- - Of other plastics	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	6.5
39173100	- - Flexible tubes pipes and hoses, having a minimum burst pressure of 27.6 MPa	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	6.5
39173300	- - Other, not reinforced or otherwise combined with other materials, with fittings	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	6.5
39173900	- - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	6.5
39174000	- Fittings	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	6.5
40169300	- - Gaskets, washers and other seals	12	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
73043100	- - Cold-drawn or cold-rolled (cold-reduced)	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
73043900	- - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
73044100	- - Cold-drawn or cold-rolled (cold-reduced)	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
73044900	- - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
73045100	- - Cold-drawn or cold-rolled (cold-reduced)	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
73045900	- - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
73049000	- Other	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
73064000	- Other, welded, of circular cross-section, of stainless steel	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
73065000	- Other, welded, of circular cross-section, of other alloy steel	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
73121090	- - - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
73129010	- - - Lifting ropes	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
73129090	- - - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
76081000	- Of aluminium, not alloyed	8	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
76082000	- Of aluminium alloys	8	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
81089000	- Other	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
84138110	- - - For agricultural use	12	ex01	- - - - For use in civil aircraft	0
			ex02	- - - - Other	15
84183000	- Freezers of the chest type, not exceeding 800 L capacity	12	ex01	- - For use in civil aircraft	0
			ex02	- - Other	15
84184000	- Freezers of the upright type, not exceeding 900 L capacity	12	ex01	- - For use in civil aircraft	0
			ex02	- - Other	15
84186910	- - - Potable water coolers	12	ex01	- - - - For use in civil aircraft	0
			ex02	- - - - Other	15
84186940	- - - Refrigerating or freezing rooms of a capacity exceeding 900 L	12	ex01	- - - - For use in civil aircraft	0
			ex02	- - - - Other	15
84212300	- - Oil or petrol-filters for internal combustion engines	12	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
84213100	- - Intake air filters for internal combustion engines	12	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
84241000	- Fire extinguishers, whether or not charged	12	ex01	- - For use in civil aircraft	0
			ex02	- - Other	15
84251100	- - Powered by electric motor	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
84251900	- - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
84254200	- - Other jacks and hoists, hydraulic	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
84254900	- - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
84269900	- - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
84281000	- Lifts and skip hoists	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
84282000	- Pneumatic elevators and conveyors	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
84283300	- - Other, belt type	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
85021200	- - Of an output exceeding 75 kVA but not exceeding 375 kVA	12	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
85021300	- - Of an output exceeding 375 kVA	12	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
85043300	- - Having a power handling capacity exceeding 16 KVA but not exceeding 500 kVA	12	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
85049000	- Parts	5	ex01	- - Printed circuit assemblies for products falling within this agreement, including such assemblies for external connections such as cards that conform to the PCMCIA standard. Such printed circuit assemblies consist of one or more printed circuits of heading	0
			ex02	- - Other	5
85071000	- Lead-acid, of a kind used for starting piston engines	12	ex01	- - For use in civil aircraft	0
			ex02	- - Other	15
85086000	- Other vacuum cleaners	5		- Other vacuum cleaners	0
85229000	- Other	5	ex01	- - For use in civil aircraft	0
			ex02	- - Printed circuit assemblies for products falling within this agreement, including such assemblies for external connections such as cards that conform to the PCMCIA standard. Such printed circuit assemblies consist of one or more printed circuits of heading	0
			ex03	- - Other	13
85238000	- Other	5	85238010	- - Unrecorded	0
			85238091	- - - Gramophone records	8
			85238092	- - - For reproducing phenomena other than sound or image	0
			85238093	- - - For videotape and recorders	0
			85238094	- - - For computers	0
			85238099	- - - Other	0
85261000	- Radar apparatus	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	7
85269200	- - Radio remote control apparatus	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	7
88031000	- Propellers and rotors and parts thereof :	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	7
88032000	- Under-carriages and parts thereof :	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	7
88033000	- Other parts of aeroplanes or helicopters	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	7
88039000	- Other	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	7
90109000	- Parts and accessories	5		- Parts and accessories	0
90149000	- Parts and accessories	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
90251100	- - Liquid-filled, for direct reading	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	5
90301000	- Instruments and apparatus for measuring or detecting ionizing radiations	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
90303100	- - Multimeters without a recording device	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
90318010	- - - Appliances for checking motor vehicle engines	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	5
90318090	- - - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	5
90321000	- Thermostats	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
90322000	- Manostats	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
90328100	- - Hydraulic or pneumatic	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
90328900	- - Other	5	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	8
90329000	- Parts and accessories	5	ex01	- - For use in civil aircraft	0
			ex02	- - Other	8
94011000	- Seats of a kind used for aircraft	15	ex01	- - For use in civil aircraft	0
			ex02	- - Other	15
94032010	- - - Wardrobes	15	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
94032020	- - - Clothes stands for placing on the floor	15	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
94032030	- - - Microscope tables; laboratory benches (whether or not with glass cases, gas nozzles and tap fittings, etc.)	15	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
94032040	- - - Floor-mounted portable curtains	15	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
94032090	- - - Other	15	ex01	- - - For use in civil aircraft	0
			ex02	- - - Other	15
94037000	- Furniture of plastics	15	ex01	- - For use in civil aircraft	0
			ex02	- - Other	15

Source: WTO Secretariat estimates based on data provided by the authorities.