Common use of Export Duties or Taxes Clause in Contracts

Export Duties or Taxes. 1. No new customs duties or taxes imposed on or in connection with the exportation of goods shall be introduced, nor shall those already applied be increased, in the trade between the Parties from the date of entry into force of this Agreement, except as otherwise provided for in this Article. 2. In exceptional circumstances, where justified for specific revenue needs, or where necessary for the protection of infant industries or the environment, or where essential for the prevention or relief of critical general or local shortages of foodstuffs or other products essential to ensure food security, Botswana, Eswatini, Lesotho, Namibia, and Mozambique may introduce, after consultation with the UK, temporary customs duties or taxes imposed on or in connection with the exportation of goods, on a limited number of additional products. 3. In exceptional circumstances, where a SACU Member State or Mozambique can justify industrial development needs, that SACU Member State or Mozambique may introduce temporary customs duties or taxes imposed on or in connection with the exportation of a limited number of products to the UK. A SACU Member State or Mozambique wishing to introduce such temporary custom duties or taxes shall notify the UK of such a duty, providing all relevant information and motivation and shall consult with the UK if the UK so requests. Such temporary duties or taxes shall only be applied on a total number of eight (8) products, as defined at an HS6 tariff line level, or in case of "ores and concentrates" at an HS4 tariff line level, per SACU Member State or Mozambique at any given time and shall not be applied for a period exceeding twelve (12) years in total. This period can be extended or reinstated for the same product in agreement with the UK. 4. The following conditions shall apply to paragraph 3 but not to paragraph 2: (a) the SACU Member State or Mozambique shall for the first six (6) years from the date of introduction of an export tax or duty exempt from the application of that tax or duty exports to the UK of an annual amount equal to the average volume of exports to the UK of such product over the three (3) years preceding the date of introduction of the tax or duty. The SACU Member State or Mozambique shall from the seventh year following the introduction of the said tax or duty until its expiry pursuant to paragraph 3, exempt from the application of the duty or tax, exports to the UK on an annual amount equal to 50 per cent of the average volume of exports to the UK of such product over the three (3) years preceding the date of introduction of the tax or duty; and (b) export duties or taxes shall not exceed 10 per cent of the ad valorem export value of the product. 5. Any more favourable treatment consisting in or in relation to customs duties or taxes applied by a SACU Member State or Mozambique to exports of any product destined for a major trading economy shall, from the entry into force of this Agreement, be accorded to the like product destined for the territory of the UK. For the purpose of this Article, "major trading economy" is defined under Article 28(6). 6. Whenever a SACU Member State or Mozambique has reasonable doubts as to whether a consignment of a product to which export duties shall not apply by virtue of paragraphs 1, 3 and 4 has been re-exported from, or re-routed without reaching, the UK to one or more third countries, that SACU Member State or Mozambique may raise this matter at the Trade and Development Committee. 7. The Trade and Development Committee shall examine the matter within ninety (90) days. After the examination, if the Trade and Development Committee takes no decision, the customs authorities of the SACU Member State concerned or Mozambique may request the Trade and Development Committee to decide that the importer of the product concerned into the UK make a declaration that the imported product will be processed in the UK and will not be re-exported to third countries. 8. If, after a system using such declarations has been in operation for at least ninety (90) days, a SACU Member State or Mozambique continues to have reasonable doubts as to whether a consignment of a product to which export duties shall not apply by virtue of paragraphs 1, 3 and 4 is re-exported from, or re-routed without reaching, the UK to one or more third countries, that SACU Member State or Mozambique may inform the Trade and Development Committee of the grounds of its concerns. 9. Having followed these steps, should no solution be found within thirty (30) days, the SACU Member State concerned or Mozambique may impose effective measures to prevent such circumvention provided that these measures are the least trade-restrictive and exclude operators who have proven not to be involved in the process of circumvention. The retroactive reinstatement of export duties on the consignment that has been re-exported from the UK to one or more third countries may offer an alternate option. 10. The Parties agree to review the provisions of this Article in the Joint SACU and Mozambique-UK Council ("Joint Council") no later than three (3) years after the entry into force of this Agreement, taking fully into account their impact on development and diversification of the SACU Member States' and Mozambique's economies.

Export Duties or Taxes. 1. No new customs duties or taxes imposed on or in connection with the exportation of goods shall be introduced, nor shall those already applied be increased, in the trade between the Parties from the date of entry into force of this Agreement, except as otherwise provided for in this Article. 2. In exceptional circumstances, where justified for specific revenue needs, or where necessary for the protection of infant industries or the environment, or where essential for the prevention or relief of critical general or local shortages of foodstuffs or other products essential to ensure food security, Botswana, Eswatini, Lesotho, Namibia, Mozambique and Mozambique Swaziland may introduce, after consultation with the UKEU, temporary customs duties or taxes imposed on or in connection with the exportation of goods, on a limited number of additional products. 3. In exceptional circumstances, where a SACU Member State or Mozambique the SADC EPA States can justify industrial development needs, that SACU Member State or Mozambique those SADC EPA States may introduce temporary customs duties or taxes imposed on or in connection with the exportation of a limited number of products to the UKEU. A SACU Member SADC EPA State or Mozambique wishing to introduce such temporary custom duties or taxes shall notify the UK EU of such a duty, providing all relevant information and motivation and shall consult with the UK EU if the UK EU so requests. Such temporary duties or taxes shall only be applied on a total number of eight (8) products, as defined at an HS6 tariff line level, or in case of "ores âores and concentrates" concentratesâ at an HS4 tariff line level, per SACU Member SADC EPA State or Mozambique at any given time and shall not be applied for a period exceeding twelve (12) years in total. This period can be extended or reinstated for the same product in agreement with the UKEU. 4. The following conditions shall apply to paragraph 3 but not to paragraph 2: (a) the SACU Member SADC EPA State or Mozambique shall for the first six (6) years from the date of introduction of an export tax or duty exempt from the application of that tax or duty exports to the UK EU of an annual amount equal to the average volume of exports to the UK EU of such product over the three (3) years preceding the date of introduction of the tax or duty. The SACU Member SADC EPA State or Mozambique shall from the seventh year following the introduction of the said tax or duty until its expiry pursuant to paragraph 3, exempt from the application of the duty or tax, exports to the UK EU on an annual amount equal to 50 per cent of the average volume of exports to the UK EU of such product over the three (3) years preceding the date of introduction of the tax or duty; and (b) export duties or taxes shall not exceed 10 per cent of the ad valorem export value of the product. 5. Any more favourable treatment consisting in or in relation to customs duties or taxes applied by a SACU Member State or Mozambique the SADC EPA States to exports of any product destined for a major trading economy shall, from the entry into force of this Agreement, be accorded to the like product destined for the territory of the UKEU. For the purpose of this Article, "major âmajor trading economy" economyâ is defined under Article 28(6). 6. Whenever a SACU Member SADC EPA State or Mozambique has reasonable doubts as to whether a consignment of a product to which export duties shall not apply by virtue of paragraphs 1, 3 and 4 has been re-exported from, or re-routed without reaching, the UK EU to one or more third countries, that SACU Member SADC EPA State or Mozambique may raise this matter at the Trade and Development Committee. 7. The Trade and Development Committee shall examine the matter within ninety (90) days. After the examination, if the Trade and Development Committee takes no decision, the customs authorities of the SACU Member SADC EPA State concerned or Mozambique may request the Trade and Development Committee to decide that the importer of the product concerned into the UK EU make a declaration that the imported product will be processed in the UK EU and will not be re-exported to third countries. 8. If, after a system using such declarations has been in operation for at least ninety (90) days, a SACU Member SADC EPA State or Mozambique continues to have reasonable doubts as to whether a consignment of a product to which export duties shall not apply by virtue of paragraphs 1, 3 and 4 is re-exported from, or re-routed without reaching, the UK EU to one or more third countries, that SACU Member SADC EPA State or Mozambique may inform the Trade and Development Committee of the grounds of its concerns. 9. Having followed these steps, should no solution be found within thirty (30) days, the SACU Member SADC EPA State concerned or Mozambique may impose effective measures to prevent such circumvention provided that these measures are the least trade-restrictive and exclude operators who have proven not to be involved in the process of circumvention. The retroactive reinstatement of export duties on the consignment that has been re-exported from the UK EU to one or more third countries may offer an alternate option. 10. The Parties agree to review the provisions of this Article in the Joint SACU and Mozambique-UK SADC EPA States - EU Council ("Joint Council") no later than three (3) years after the entry into force of this Agreement, taking fully into account their impact on development and diversification of the SACU Member SADC EPA States' and Mozambique's economies.

Export Duties or Taxes. 1. No new customs duties or taxes imposed on or in connection with the exportation of goods shall be introduced, nor shall those already applied be increased, in the trade between the Parties from the date of entry into force of this Agreement, except as otherwise provided for in this Article. 2. In exceptional circumstances, where justified for specific revenue needs, or where necessary for the protection of infant industries or the environment, or where essential for the prevention or relief of critical general or local shortages of foodstuffs or other products essential to ensure food security, Botswana, Eswatini, Lesotho, Namibia, Mozambique and Mozambique Swaziland may introduce, after consultation with the UKEU, temporary customs duties or taxes imposed on or in connection with the exportation of goods, on a limited number of additional products. 3. In exceptional circumstances, where a SACU Member State or Mozambique the SADC EPA States can justify industrial development needs, that SACU Member State or Mozambique those SADC EPA States may introduce temporary customs duties or taxes imposed on or in connection with the exportation of a limited number of products to the UKEU. A SACU Member SADC EPA State or Mozambique wishing to introduce such temporary custom duties or taxes shall notify the UK EU of such a duty, providing all relevant information and motivation and shall consult with the UK EU if the UK EU so requests. Such temporary duties or taxes shall only be applied on a total number of eight (8) products, as defined at an HS6 tariff line level, or in case of "ores âores and concentrates" concentratesâ at an HS4 tariff line level, per SACU Member SADC EPA State or Mozambique at any given time and shall not be applied for a period exceeding twelve (12) years in total. This period can be extended or reinstated for the same product in agreement with the UKEU. 4. The following conditions shall apply to paragraph 3 but not to paragraph 2: (a) the SACU Member SADC EPA State or Mozambique shall for the first six (6) years from the date of introduction of an export tax or duty exempt from the application of that tax or duty exports to the UK EU of an annual amount equal to the average volume of exports to the UK EU of such product over the three (3) years preceding the date of introduction of the tax or duty. The SACU Member SADC EPA State or Mozambique shall from the seventh year following the introduction of the said tax or duty until its expiry pursuant to paragraph 3, exempt from the application of the duty or tax, exports to the UK EU on an annual amount equal to 50 per cent of the average volume of exports to the UK EU of such product over the three (3) years preceding the date of introduction of the tax or duty; and (b) export duties or taxes shall not exceed 10 per cent of the ad valorem export value of the product. 5. Any more favourable treatment consisting in or in relation to customs duties or taxes applied by a SACU Member State or Mozambique the SADC EPA States to exports of any product destined for a major trading economy shall, from the entry into force of this Agreement, be accorded to the like product destined for the territory of the UKEU. For the purpose of this Article, "major trading economy" is defined under Article 28(6). 6. Whenever a SACU Member SADC EPA State or Mozambique has reasonable doubts as to whether a consignment of a product to which export duties shall not apply by virtue of paragraphs 1, 3 and 4 has been re-exported from, or re-routed without reaching, the UK EU to one or more third countries, that SACU Member SADC EPA State or Mozambique may raise this matter at the Trade and Development Committee. 7. The Trade and Development Committee shall examine the matter within ninety (90) days. After the examination, if the Trade and Development Committee takes no decision, the customs authorities of the SACU Member SADC EPA State concerned or Mozambique may request the Trade and Development Committee to decide that the importer of the product concerned into the UK EU make a declaration that the imported product will be processed in the UK EU and will not be re-exported to third countries. 8. If, after a system using such declarations has been in operation for at least ninety (90) days, a SACU Member SADC EPA State or Mozambique continues to have reasonable doubts as to whether a consignment of a product to which export duties shall not apply by virtue of paragraphs 1, 3 and 4 is re-exported from, or re-routed without reaching, the UK EU to one or more third countries, that SACU Member SADC EPA State or Mozambique may inform the Trade and Development Committee of the grounds of its concerns. 9. Having followed these steps, should no solution be found within thirty (30) days, the SACU Member SADC EPA State concerned or Mozambique may impose effective measures to prevent such circumvention provided that these measures are the least trade-restrictive and exclude operators who have proven not to be involved in the process of circumvention. The retroactive reinstatement of export duties on the consignment that has been re-exported from the UK EU to one or more third countries may offer an alternate option. 10. The Parties agree to review the provisions of this Article in the Joint SACU and Mozambique-UK SADC EPA States - EU Council ("Joint Council") no later than three (3) years after the entry into force of this Agreement, taking fully into account their impact on development and diversification of the SACU Member SADC EPA States' and Mozambique's economies.