Tariff and Tax Information

Export Questions

Country Info

Trade Offices

Tariffs & Taxes

Resources

Export Programs

Tariff and Tax Information This document contains information on how to determine tariffs and taxes levied on U.S. products and services exported from the United States to other countries. 1) Define your export related terms 2) What is an HS (Harmonized System) number and how do I identify it for my product? 3) Contact U.S. Government sources for tariff, tax and other customs info 4) Use the Internet to find tariff, tax and other customs info (see table below). 5) Determine charges for U.S. shipments to U.S. Territories 6) Find out about tax and tariff exemptions for gifts 7) Contact private sector sources for tariff, tax, and other customs info 8) Ask U.S. Customs about tariff rates on imports into the U.S. LIST OF COUNTRIES WITH TARIFF WEBSITES: Angola

COMESA

Guatemala

Lesotho

Niger

Spain

APEC

Comoros

Honduras

Luxembourg

Norway

Swaziland

Australia

Congo

Hong Kong Madagascar

Philippines

Sweden

Austria

Costa Rica

Iceland

Malawi

Pakistan

Taiwan

Bahrain

Denmark

Indonesia

Malaysia

Portugal

Tanzania

Belgium

El Salvador

Ireland

Malta

Puerto Rico

Thailand

Bolivia

Eritrea

Israel

Mexico

Qatar

UAE/Dubai

Botswana

Ethiopia

Japan

Mauritius

Rwanda

Uganda

Brunei

Europe

Italy

Morocco

S. Korea

UK

Burundi

Finland

Jordan

Namibia

Seychelles

Zambia

Canada

Germany

Kenya

Netherlands

Singapore

Zimbabwe

Chile

France

Kuwait

New Zealand

S. Africa

China

Greece

Lebanon

Nicaragua

Sudan

1) DEFINE YOUR TERMS Ad Valorem: According to value. CIF: Cost, Insurance, Freight. A pricing term indicating that the cost of goods, insurance, and freight are included in the quoted price. Duty-paid Value: CIF or FOB value + duty. FOB: Free on Board. Cost of the product + all transportation costs from the manufacturer to the port of departure + costs of loading the vessel. Tariff & Duty (Interchangeable terms): A product-specific tax imposed on imports by

Page 1 of 11

Tariff and Tax Information the customs authorities of a country. Taxes: Charges applied in addition to duty (tariff).

2) DETERMINE THE HARMONIZED SYSTEM NUMBER FOR YOUR PRODUCT Harmonized System (HS) numbers are classification numbers assigned to identify a specific type of product. The HS number is used by Customs authorities around the world to apply duties and taxes. These numbers are typically 6 to 10 digits long. The first 6 digits are standardized worldwide, while additional numbers are used by some governments to further distinguish products in certain categories. In the United States, HS numbers are also called Schedule B and HS Tariff Classification numbers. To find tariff information, the HS number up to the 6-digit level is required. The U.S. Census Bureau's Foreign Trade Division website can be used to classify products in the Harmonized System. The address is http://www.census.gov/foreign-trade/schedules/b/index.html. If you have trouble classifying your product and need assistance, call the Census Bureau at 301-457-1084. The Schedule B: Statistical Classification of Domestic and Foreign Commodities Exported from the United States can be ordered from the Government Printing Office by calling 202-512-1800. The stock number is 903-009 -00000-4. The CDROM version can also be purchased from the Census Bureau by calling 301-4571086.

3) CONTACT U.S. GOVERNMENT SOURCES FOR TARIFF, TAX AND CUSTOMS INFORMATION Nonagricultural Exports: Please note: The U.S. Government cannot provide tariff rates for products shipped from one foreign country to another. The U.S. Government provides information only on U.S. goods shipped to a foreign country. For Western Europe, Asia, Africa, the Western Hemisphere, and the Middle/Near East, call the Trade Information Center at 1-800-USA-TRAD(E). We ask that you fax requests for 3 or more commodities or countries to 202-482-4473. You must have the HS numbers for your products. For Russia and the New Independent States, contact the Business Information Service for the New Independent States (BISNIS) at 202-482-4655. For Central and Eastern Europe, contact the Central and Eastern European Business Information Center (CEEBIC) at 202-482 -2645. Agricultural Exports: Please note: The U.S. Government cannot provide tariff rates for products shipped from one foreign country to another. The U.S. Government provides information only on U.S. goods shipped to a foreign country. If your product is agricultural (HS chapters 1 through 24), please contact the U.S. Department of Agriculture's Foreign Agricultural Service. All tariff requests for agricultural exports must be faxed: For Europe, Africa, and the Middle East: tel: 202-720-1341; fax: 202-690 -1093 For Asia and the Americas: tel: 202-720 -1289; fax: 202-690-2079 International Customs Journal: The International Customs Tariffs Bureau publishes the International Customs Journals. Each volume covers duties indexed by HS numbers for individual

Page 2 of 11

Tariff and Tax Information countries. The timeliness of the tariff schedules vary from country to country. The volumes can be purchased from the National Technical Information Service (NTIS) by phone at 1-800-553 -6847 or (703) 605-6000. Orders can be placed on-line from: http://tradecenter.ntis.gov/ or http://www.fedworld.gov.

4) USE THE INTERNET TO FIND IMPORT TARIFF, TAX, AND OTHER CUSTOMS INFORMATION European Union The TIC Western Europe site has the European Union tariff schedule on-line. Members include Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden, and the United Kingdom. APEC The members of the Asia Pacific Economic Cooperation (APEC) have placed their tariff schedules in the APEC Tariff Database on the Internet at http://www.apectariff.org. Members include many Asian economies, the United States, Canada, Mexico, and Chile. You will be asked to register in order to use the site, but it is a free service. This section helps U.S. exporters identify which column rates apply to U.S. products, lists the costs against which the tariff and tax rates are applied, and lists additional taxes collected at the border. Australia http://www.apectariff.org U.S. products subject to the general duty rate (usually the first and highest rate of several shown for a given product). The general rate has no DC, DCS, CAN or other preferential geographic designation before the duty rate. -- The duty is applied on the FOB value. -- 10 percent Goods and Services tax applied on FOB + duty. Brunei http://www.apectariff.org -- Single column tariff schedule; tariffs applied on the CIF value. -- No other taxes are known. Canada http://www.apectariff.org U.S. products meeting the North American Free Trade Agreement (NAFTA) rules of origin (except some agricultural products) are duty free effective January 1, 1998. (Refer to 'Applicable Preference Tariff' column, AUST.). For products that do not meet the NAFTA rule of origin, use the AMFN column. --For NAFTA rates which apply to qualifying U.S. products only, use the "Applicable Preferential Tariffs" column and look for the designation "UST." --For rates which apply to products from the United States which do not qualify under NAFTA, use the "MFN Tariff" column. For information on how to qualify products under NAFTA see our NAFTA database. --Canada applies duties on FOB value. --The Federal Goods and Services Tax (GST) is 7 percent applied on the FOB + duty value. --New Brunswick (15 percent HST--includes the provincial sales tax plus the 7 percent federal GST), Newfoundland (15 percent HST--includes the provincial sales tax plus the 7 percent federal GST), and Nova Scotia (15 percent HST--includes the provincial sales tax plus the 7 percent federal GST) collect provincial taxes at the border. As of April 1, 1999 Quebec and Ontario (15 percent HST--includes the provincial sales tax plus the 7 percent federal GST) collect provincial taxes at the border on personal, not commercial, shipments. Chile http://www.apectariff.org --Single column tariff schedule; tariffs applied on the CIF value.

Page 3 of 11

Tariff and Tax Information --Value Added Tax of 18 percent is applied on the CIF + duty value. -- Chile imposes a flat 9 percent import duty on most traded products, except for some agriculture products, which may be subject to quotas or prohibition. Most used vehicles cannot be imported. For duties on agricultural and food products contact the TIC. -- Chile imposes a value added tax of 18 percent applied on the CIF + duty value on all products at the time of entry. -- Gifts are subject to duties and taxes; the first US$600 are exempt from duties. -- Carnets are not accepted. Temporary entry is permitted, but a bond may be required. Customs Service of Chile Phone: 56-32-200-500 Fax: 56-32-23-212-841 China http://www.apectariff.org --U.S. products subject to duty in Column I (Most -Favored Nation); duty applied on the CIF value. --Value Added Tax of 17 percent applied on the CIF + duty value; 13 percent VAT on foodstuffs, some fuels and books. Hong Kong http://www.apectariff.org Hong Kong is a duty free territory. No import duties are charged on any products from any source, although both foreign and domestic products face excise taxes on a limited number of products. For more information see our Asia database. --Hong Kong levies a 0.035 percent documents handling fee, which is applied on the CIF value. --Hong Kong and China are separate customs territories with separate tariff schedules. --Hong Kong requires an import or an export license for all optical disc manufacturing equipment. Hong Kong Customs & Excise Department 6 - 9th Floors, 38 Pier Road Central, Hong Kong Phone: (852) 2852-1411 Indonesia http://www.apectariff.org -- Single column tariff schedule; rates applied on the CIF value. -- Value Added Tax of 10 percent applied on the CIF + duty value. -- 10-40 percent Sales Tax on "luxury items." Japan http://www.apectariff.org As of January 1, 1998, U.S. products face the rate in the WTO 2 column; if this figure is in parentheses, use the figure in the general column; rates are applied on the CIF value. -- Consumption tax of 5 percent is applied at the retail level. If the imported product is shipped directly to the end user, the tax is applied at the time of entry on the CIF + duty value. Malaysia http://www.apectariff.org -- U.S. products subject to rates under "Import" column, applied on the CIF value. -- Sales Tax varies by product --nil, 5, or 10 percent (10 percent being the most frequent) applied on CIF + duty. Mexico http://www.apectariff.org The tariff schedule on the APEC Tariff Database gives the Most Favored Nation (MFN) rates only. For information on tariff rates applied to U.S. products meeting the North American Free Trade Agreement (NAFTA) rules of origin, call the Trade Information Center. For information on how to qualify products under NAFTA click here. -- Tariff rates are applied on the CIF value (non-NAFTA product) or FOB value (NAFTA product). -- Value Added Tax of 15 percent is applied on the CIF value (non-NAFTA product)

Page 4 of 11

Tariff and Tax Information or FOB value (NAFTA product). -- The VAT is 10% on US -Mexico border regions. Drugs are not subject to the VAT. -- A 0.8 percent Customs User Fee is applied on the CIF value of non -NAFTA products. Click here for details. New Zealand http://www.apectariff.org -- U.S. products subject to tariff rates in Column I (general rate); tariff applied on the FOB value. -- Sales tax of 12.5 percent is applied at the retail level. If the imported product is shipped directly to the end user, the tax is applied at the time of entry on the CIF + duty value. Papua New Guinea http://www.apectariff.org -- Single column tariff schedule; rates applied on the CIF value. -- No other taxes known. Philippines http://www.apectariff.org -- Single column tariff rate by year; rates applied on the CIF value. -- Value Added Tax of 10 percent applied on the CIF + duty value. Singapore http://www.apectariff.org -- Single column tariff applied on the CIF value; if the column is blank, the tariff rate is zero. --Tariff and tax information can also be found at http://www.gov.sg/customs/ (click on "For Traders") -- Sales Tax of 3 percent applied on the CIF + duty. -- Singapore applies duties only on tobacco products, alcoholic beverages, gasoline, and motor vehicles. The import duty on all other products is zero. -- For tariff information on tobacco, alcoholic beverages, gasoline, and vehicles use the APEC Tariff Database on the Internet or contact the Trade Information Center. Singapore Customs & Excise Department Phone: (65) 272-8222 Fax: (65) 250-8663 South Korea http://www.apectariff.org -- Single column tariff; where no rate is shown, use the nearest preceding rate. -- Tariffs are applied on the CIF value. -- Value Added Tax of 10 percent applied on the CIF + duty value. Taiwan (Chinese Taipei) http://www.apectariff.org -- U.S. products subject to tariffs in Column II (Most Favored Nation); if no rate is shown in Column II, use the Column I rate. -- Tariffs are applied on the CIF value. -- Port charge of 0.5 percent is applied on the CIF value for shipments by sea. -- Value Added Tax of 5 percent is applied on the CIF value. Thailand http://www.apectariff.org -- Thailand is a member of APEC, but has not placed its tariff schedules in the APEC Tariff Database. To obtain tariff rates for Thailand, contact the Trade Information Center. Common Market of Eastern and Southern Africa (COMESA) Tariff and customs information can be found at http://www.comesa.int/ The COMESA member countries are: Angola, Burundi, Comoros, Democratic Republic of the Congo, Eritrea, Ethiopia, Kenya, Madagascar, Malawi, Mauritius, Namibia, Rwanda, Seychelles, Sudan, Swaziland, Tanzania, Uganda, Zambia and Zimbabwe. Computers/Software The Department of Commerce, International Trade Office of Information Technologies maintains a website, which contains information on duties and taxes applied by some 120 countries on imports of U.S. computers and software. The website can be accessed at http://web.ita.doc.gov/ocbe/ocbehome.nsf.

Page 5 of 11

Tariff and Tax Information

Bahrain -- Customs duties are imposed on the CIF value: -- 5 percent on foodstuffs and non -luxuries -- 10 percent on luxuries -- 20 percent on cars and boats -- 25 percent on fully-processed corn and palm oil imports, and other items produced in Bahrain. -- 70 percent on cigarettes and tobacco products -- 125 percent on alcoholic beverages -- In principle, no tax or duty is payable on imports of raw materials or semimanufactured goods for manufacture or on imports required for development projects (but not including spare parts). Bahrain Directorate of Customs and Ports Phone: 011-973-727178 Bolivia -- Bolivia assesses a 10 percent tariff on all goods except those classified as capital goods, books, and publications. -- Capital goods, found only in Harmonized System chapters 84, 85, 86, and 97, are assessed a 5 percent tariff. Books and publications are charged a tariff of 2 percent. -- Tariffs are assessed on the CIF value. -- A Value Added Tax of 14.94 percent is imposed on the CIF + duty value. -- A Customs Warehouse Fee of 0.5 percent is imposed on the CIF value. -- Additional customs charges total some $50-$60. -- Carnets are not accepted. Temporary entry of goods is permitted, but a bond may be required. Costa Rica Spanish-language website with tariff schedule can be found at http://ns.sieca.org.gt/ArancelVigente/Arancel.asp El Salvador Spanish-language website with tariff schedule can be found at http://ns.sieca.org.gt/ArancelVigente/Arancel.asp Guatemala Spanish-language website with tariff schedule can be found at http://ns.sieca.org.gt/ArancelVigente/Arancel.asp Honduras Spanish-language website with tariff schedule can be found at http://ns.sieca.org.gt/ArancelVigente/Arancel.asp Iceland English-language website with tariff schedule can be found at http://www.tollur.is. -- Go to "manuals." Click on "Table of Contents" to browse by chapter or "Search" to do a keyword search. -- Tariff applied on U.S. products in "A" column; tariff applied on CIF value. -- Value Added Tax: 24.5 percent on most products; applied on duty paid value. -- Excise Tax: Levied on motor vehicles (including motor cycles), up to 37 percent; sugar and chocolate confectionery, 7 percent; soft drinks and preparations for making soft drinks and beer, 17 percent; potatoes, 50 percent; goods made from potatoes, 40 percent. Jordan English-language website with the complete tariff schedule for goods imported into Jordan and other customs information. The address is http://www.customs.gov.jo. Kuwait -- The tariff applied on most imports is 4 percent. -- The tariff applied on tobacco and tobacco products is 70 percent.

Page 6 of 11

Tariff and Tax Information

Lebanon English language website with tariff schedule and other customs information: http://www.customs.gov.lb Malta English language website with tariff schedule and other customs information at http://customs.business-line.com/Default.htm -- Go to "The Integrated Tariff." If you do not know the full Harmonized System number, search by description. -- Duty, VAT, and Levy are levied on the CIF value. Rates are given in "The Integrated Tariff. Morocco Tariff information in French can be found at http://www.douane.gov.ma.tarif. -- The first column indicates the duty rate for products from the United States. Tariffs are applied on CIF value. -- The second column indicates the Import Tax, applied on CIF + duty. Nicaragua Spanish-language website with tariff schedule can be found at http://ns.sieca.org.gt/ArancelVigente/Arancel.asp Niger Tariff information can be found at http://www.cotecna.com. -- Tariffs applied on U.S. products: "droit de douane" column; tariffs applied on CIF value. -- Value Added Tax : "taxe sur la valeur ajoutee" column -- Statistical Tax: "redevance statistique" column -- Community Solidarity Levy: "prelevement commaunitaire de solidarite" column -- Trade and Industry Profit tax: "benefice industriels et commerciaux" column -- Customs Computer Processing fee: "redevance informatique" column -- Reduced - "reduite" Norway Tariff information can be found at http://www.toll.no. -- Click on "Naeringslivs- informasjon," then "Tolltariffen," then "ausnill/ kapitler" -- Select tariff chapter desired. The tariff has four columns, right to left 1.)Tariff Number; 2.) Description of Goods; 3.) Rate of Duty; percent ad valorem or Norwegian Crowns/kilogram 4.) Units for measures of quantity -- Duties are charged on the CIF value of the shipment. -- The Norwegian value added tax is levied on most imports of industrial products. The 23 percent rate is charged on the duty paid value. Pakistan Tariff and tax information can be found at http://www.cbr.gov.pk Qatar Tariff information can be found at http://www.qatar.net.qa/customs/gen-e.htm -- The tariff assessed on most goods is 4 percent. -- The tariff assessed on steel is 20 percent. -- The tariff assessed on alcoholic beverages is 100 percent. -- Imports of pork and its derivatives are prohibited. South African Customs Union Tariff information for Botswana, Lesotho, Namibia, South Africa, and Swaziland) can be found at http://www.cargoinfo.co.za/. SACU members have a common external tariff, so the South African tariff schedule can be used as a proxy for the tariffs applied by each member country to U.S. products. Botswana http://www.cargoinfo.co.za/

Page 7 of 11

Tariff and Tax Information -- Tariffs applied on the CIF value. -- Value Added Tax of 10% applied on the CIF + duty value. Lesotho http://www.cargoinfo.co.za/ -- Tariffs applied on the CIF value. -- Value Added Tax of 10% applied on the CIF + duty value. Namibia http://www.cargoinfo.co.za/ -- Tariffs applied on the CIF value. -- Value Added Tax of 8% applied on the CIF + duty value. South Africa http://www.cargoinfo.co.za/ -- Tariffs applied on the FOB value. -- Value Added Tax of 14% applied on FOB + duty value. Swaziland http://www.cargoinfo.co.za/ -- Tariffs applied on the CIF value. -- A Surcharge (amount unknown) may be levied on the CIF + duty value. United Arab Emirates/Dubai Tariff information can be found at http://www.dxbcustoms.gov.ae United Kingdom Limited tariff and tax information for personal importations can be found on the United Kingdom Customs and Excise website at http://www.hmce.gov.uk/public/info/index.htm

ISRAEL Tariff: U.S. goods (excluding a few agricultural products), which meet the US-Israel Free Trade Agreement (FTA) rules of origin, qualify for zero (0) duty. The US-Israel FTA rules of origin require that at least 35 percent of the product be American and/or Israeli origin. A U.S.-Israel FTA Certificate of Origin must be completed. For information on the Certificate of Origin, see our explanatory document. TAMA: Some products are subject to the import uplift (TAMA), which is imposed on a CIF basis. The TAMA rate varies by product and is used to calculate the VAT and purchase tax. Purchase Tax: Information on the domestic purchase tax rate is available from the Trade Information Center. Purchase tax is applied on CIF value plus the TAMA, plus port fee (if applicable). VAT: A VAT of 17 percent is applied on the CIF value, purchase tax , and port fee and other fees (if applicable). Port Fee: A port fee of 1.3 percent is assessed on goods shipped by sea. It is not charged on goods shipped by air. Other Fees: apply to certain products, such as fuel, alcoholic beverages, tobacco Calculations + = added to * = multiplied by How to Calculate the TAMA (uplift) --Step One: CIF + Tariff + (CIF * port fee) = Z --Step Two: Z + Z* (importation rate uplift) = Y --Information on the importation rate uplift is available from the Trade Information Center.

Page 8 of 11

Tariff and Tax Information

Note: The TAMA is not payable. The TAMA is used to calculate the base on which the Purchase Tax is levied. How to Calculate the Purchase Tax Y * Purchase Tax Rate = Purchase Tax Payable How to Calculate Total Tariff and Taxes CIF + Port Fee + Purchase Tax + Tariff + other fees + VAT = Total Payable

5) DETERMINE CHARGES FOR U.S. SHIPMENTS TO US Territories PUERTO RICO As a U.S. territory, shipments to Puerto Rico are not considered exports so duties are not applied. A 6.6 percent excise tax levied on the CIF value of goods going to the island from the United States. GUAM As a U.S. territory, Guam has no duty or quota requirements applicable on shipments to Territory of Guam. However, there are fees and other requirements which apply to the type of importation and business. 1) $5.00 procession fee for all shipments of cargo entering the Territory; 2) Business license requires prior to engaging in any business issued by the Department of Revenue and Taxation; 3) 4% gross receipt tax on all merchandise sold in Guam; and 4) 4% use tax on all items imported for personal or business use.

OTHER U.S. TERRITORIES Shipments to US Territories are NOT considered exports. There are fourteen US territories and possessions: American Samoa, Baker Island, Guam, Howland Island, Jarvis Island, Johnston Atoll, Kingman Reef, Midway Islands, Navassa Island, Northern Mariana Islands, Palmyra Atoll, Puerto Rico, Virgin Islands (US) and Wake Island. Please contact the U.S. Department of Interior for more information on shipping to these territories at (202) 208-6816.

6) FIND OUT ABOUT TAX AND TARIFF EXEMPTIONS FOR GIFTS The following countries/economies allow gifts to enter the country duty free if the value of the gift is below a certain value. Above the stated value, import duty and taxes are applied. Australia Zero duty and taxes applied if the value of the gift is less than $150. Bolivia Zero duty and taxes applied if the value of the gift is less than $100. Canada Zero duty and taxes applied if the value of the gift is less than $48. Chile Zero duty and taxes applied if the value of the gift is less than $600. European Union Countries Zero duty and taxes applied if the value of the gift is less than $100.

Page 9 of 11

Tariff and Tax Information

Hong Kong No gift tax is applied. Mexico Zero duty and taxes applied if the value of the gift is less than $300. Namibia Zero duty and taxes applied if the value of the gift is less than $400. South Africa No gift tax is applied if the value is less than R400. Each resident may only receive two gifts per year.

7) CONTACT PRIVATE SECTOR SOURCES FOR TARIFF, TAX, AND OTHER CUSTOMS INFORMATION WorldTariff, A FedEx Trade Networks Company, publishes worldwide customs duty and tax information. WorldTariff collects data from the world's customs authorities, then simplifies, standardizes and translates it into English. Fully qualified Harmonized System (HS) classifications for duty purposes; Complete HS descriptions, covering HS Chapters 1-97 on over 100 countries around the world; MFN (Most Favored Nation) applied duty rates; Import Taxes; Continually updated; Three media formats: online, print and data elements. Questions? Call (800) 5569334, (415) 591-6696 or visit WorldTariff's website at www.worldtariff.com. TradeRef, offered by Tower Group International, includes the NAFTA rules of origin and the tariff schedules for the United States, Mexico, and Canada on CD-ROM. Tower can be reached by telephone: 800-889 -8723, fax: 716-871-3349, or on the Internet at http://www.towergroupintl.com/. TradeRef also offers information on the Internet. Tariffic Computer Products Incorporated sells tariff information in CD ROM format. The CD ROM contains comprehensive tariff information on 87 countries. It includes customs, tariffs and trade control measures for commodities in the six-digit Harmonized System. Tariffic also provides country information such as the political regime, inflation rate, GDP and GNP per capita, and import and export statistics. The company can be reached at telephone: (514) 276-1182; fax: (514) 273-9660; email: [email protected]; or Internet: http://www.tariffic.com/ Foreign Customs Sources Official tariff rates are provided by each country's Customs authority only. See our Foreign Trade Offices database for foreign Customs authorities contact information. 8) ASK U.S. CUSTOMS ABOUT TARIFF RATES ON IMPORTS INTO THE UNITED STATES For tariff rates levied on imports into the United States, please contact U.S. Customs. To locate the Customs office near you, please refer to our National Export Directory . The U.S. tariff schedule can be found at http://www.usitc.gov/taffairs.htm . From the website go to Interactive Tariff Database.

For assistance with exporting U.S. products contact 1-800-USA-TRADE Trade Information Center, U.S. Department of Commerce Fax: (202) 482-4473 Contact TIC | About Us | Site Map | FAQs | Privacy Statement

Page 10 of 11

Tariff and Tax Information U.S. Department of Commerce | International Trade Administration International Copyright U.S. Department of Commerce 2000: All Rights Reserved outside of the United States. 126775

Page 11 of 11