I. The notes and footnotes to the French Tariff, the text of which was handed to delegations at the opening of the Geneva negotiations, are regarded as forming an integral part of Schedule XI A.

II. The receipts issued by the French Customs Administration are subject to a stamp duty.

NOTES RELATING TO PARTICULAR PRODUCTS

Ad. No.1 A. 3, 4 and 6. Thoroughbred breeding animals classified under these numbers will be admitted free, subject to the conditions determined by the Minister of Agriculture, when they are intended for the Horse-breeding Administration or stock-breeding associations.

Ad No. 81 et seq., 176 et seq.

Apart from Customs duties

coffee, tea, spices, cocoa and chocolate are subject to internal consumption taxes, the rate of which may be modified by ministerial decree and, on occasion, special taxes which are levied on both foreign products and products of the French Union alike.

Ad No. 93. In accordance with the provisions of Article II, paragraph 4, of the General Agreement on Tariffs and Trade, the resale price, for each calendar quarter year, of wheat imported by the "Office National Interprofessionel des Céréales", exclusive of internal taxes, transportation, distribution and other expenses incident to the purchase and sale, and for a reasonable margin of profit shall not exceed by more than 15% the average landed cost, duty paid, of wheat imported during the previous quarter.

Further in the event of wide fluctuations or variations in world prices, the amount of maximum protection agreed to in this item may be adjusted in order to maintain the stability of the domestic price, subject to agreement between the countries party to the negotiation.

Ad No. 189, 190 and 202. Sauces with a base of vegetables, and, in particular, those with a base of tomatoes (ketchup and the like) are classified as preserved vegetables or as sauces, according to whether the vegetables form the chief constituent element or not.

I The French Government undertakes that
the S.E.I.T.A. shall import annually
15,000 tons of leaf tobacco originating
in other countries than the French Union.

Ad 236

II

Further, in the event that the S.E.I.T.A.
should process more than 60,000 tons of
leaf tobacco in any year, this import

figure of 15,000 tons would be increased
for the following year by a quantity equal
to one half of the excess.

III - A margin of 10% is authorised with the
reservation that the difference may be
carried forward from one year to the next,
provided that total imports for any period
of three years shall not be less than the
quantities provided for in paragraphs I and II.

IV The foregoing undertaking by the French
Government is made subject to the application
of the provisions of Articles XII and XIV
of the General Agreement on Tariffs and
Trade.

I - The French Government undertakes that the
S.E.I.T.A. shall import annually 1,400
tons of cigarettes originating in other
countries than the French Union.

The selling prices of foreign cigarettes
shall not be higher than those resulting
from the application to the selling prices
of the "de luxe" cigarettes of the Monopoly
("Balto", "Week-End", "Gitanes-Vizir")
of the same ratio of increase which the
selling prices represented before the war in
relation to the selling prices of "de luxe"
cigarettes of the Monopoly.

A margin of 10% is authorised with the
reservation that the difference may be
carried forward from one year to the next,
provided that the total imports for any period
of three years shall not be less than
4,200 tons.

The foregoing undertaking by the French
Government is made subject to the application
of the provisions of Articles XII and XIV
of the General Agreement on Tariffs and Trade.

Ad Nos.311 312 313 The French Government, considering
It uneconomic to impose duties on such an essential raw
material as coal, has provided that it shall be imported
free, on condition however that the provisions which are to
appear in the final text of Chapter VI of the Draft Charter
permit action to avert the effects of a possible crisis.

Ad No.319 et seq. The importation of motor-fuels and petroleum products is subject to special formalities.

Ad Nos. 332 to 341 The consolidated duties in the present
Schedule are intended only to protect refining. The French
Government reserves the right to apply internal taxes applicable
to all petroleum products delivered for consumption in the

Metropolitan territory and to modify at any time the rates of such taxes, which shall include the supplementary tax assigned. to the "Bureau des Recherches Petrolifères."

Ad No. 567 et seq. The importation of the pharmaceutical products included under Chapter 30 is authorised only insofar as they comply with French internal legislation concerning these products; in particular, the definitions of "medicaments sous cachet and pharmaceutical specialities are those provided for in the French internal legislation.

Ad No. 573 A to 573 J - The French Government reserves the Fight to impose on nitrogenous fertilisers, from July 1, 1951, an import duty not exceeding 10% ad valorem if, on that date, there has not been concluded, in respect of these products, an inter-governmental commodity agreement under the conditions provided for under Chapter VI of the Draft Charter.

То

Ad No. 670 and 671 News reels are considered to be films made by news-reel companies, less than 310 metres in length, relating to political, social, economic, sporting, military, scientific, literary events or to folk lore, tourism or society life. qualify for the favourable treatment provided in the present Schedule, such films must be imported by or for the account of firms belonging to the "Chambre syndicale française de la presse filmée." The Customs Administration reserves the freedom to accord the same treatment to films of greater length but of the same character.

Ad No. 1270 et seq, and miscellaneous - The importation of articles made of precious metals is subject to the formalities provided under the hallmark laws and regulations.

Ad No. 1798 B - The weight of tractors to be taken into consideration for determining the weight category is that of the vehicles as they are imported, with or without tyres, with or without the instruments and accessories normally provided, including a spare wheel and a tool box, with tools.

Ad No. 1799 - Container conveyors, consisting of a tractor combined with a semi-trailer having handling apparatus are dutiable, as a unit, as motor vehicles other (for special purposes) when the tractor engine works the handling apparatus, If on the other hand the containers are loaded and unloaded without the help of the tractor engine, each part (tractor, trailer, hoisting apparatus) is dutiable at its appropriate rate.

Section B. French Equatorial Africa

(Part of Gabon not comprised in the Treaty Basin of the Congo)