Schedule CLII - People's Republic of China

                        This Schedule is authentic only in the English language

                        PART I - MOST-FAVOURED-NATION TARIFF

                        SECTION II - Other Products

  1.  The "final bound rate" of duty, if differing from the "bound rate at date of accession", will be implemented according to the date specified in the "implemention" column.  The

  implementation column indicates the date, referring to 1 January of the year indicated, when the final bound rate will be achieved.  Tariff reductions will be implemented according

  to the attached Staging Matrix in Annex Il.

  2.   For 4801.00, the variable duty shall be removed upon accession.

  3.  The rate for 8429.20.90 would have parity with larger road graders (HS 8429.20.10).

  4.   Fertilizer and Wool Top Tariffs--a) Except as specified in Part III of the schedule, all products imported by non-state-trading enterprises shall be afforded no less favourable

  treatment than products imported by state-trading enterprises, including but not limited to being subject to the same applied tariff and other duties and charges, inspection or

  quarantine requirements, application of the value-added tax, application of provincial taxes.  All such imported products shall be accorded national treatment under Article III of

  GATT 1994, especially paragraph 4 thereof, in respect of their internal sale, offering for sale, purchase, transportation, distribution or use, including their direct access to end

  users.  b) Any enterprise possessing the right to trade (the People's Repuplic of China shall grant the right to trade state-traded fertilizer products subject to a tariff-quota in Part III

   to any enterprises possessing the right to trade any product under Section 5 of the Protocol of Accession (i.e., possessing general trading rights), except for imports as specified

  in Part III reserved for state trading enterprises.) shall be permitted to import products listed in Part III at the in-quota duty rate if China increases the within-quota quantity to an

  amount in excess of that set forth in Part III for any year.  Allocation of shares of such additional quota quantities to end users shall be on the basis of first-come, first-served or

  the same method used for initial allocation of the product.  The People's Republic of China will publicly notify through the official journal the availability of additional quantities and

  the allocation procedures 10 days in advance of their allocation and will notify the WTO Committee on Market Access of the additional quantity and procedures in its annual

  tariff-quota notifications.  Inquiries on the entities which received the allocation of the additional quantity can be made to the relevant organization which shall provide the

  information within 10 days.

    * The relevant  organizations are a) for fertilizer, the State Economic and Trade Commission (SETC), b) for wool top, the State Development and Planning Commission (SDPC).

  5.  See "Notes" at the end of this Section.

                        Bound rate at                         Present                         Concession first

                        date of                         Final                         concession                         incorporated in a                         Earlier

HS  Description  accession  Bound rate  Implementation  established  INR  GATT Schedule         INRs  ODCs

       0301       Live fish:

       03011000       - Ornamental fish       32.5       17.5       2005       LK,US       0

                        -Other live fish:

                        --Trout (Salmo trutta, Oncorhynchus

                        mykiss, Oncorhynchus clarki,

                        Oncorhynchus aguabonita,

                        Oncorhynchus gilae, Oncorhynchus

                        apache and Oncorhynchus

                        chrysogaster):

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                        Bound rate at                         Present                         Concession first

                        date of                         Final                         concession                         incorporated in a                         Earlier

HS  Description  accession  Bound rate  Implementation  established  INR  GATT Schedule         INRs  ODCs

       03019110       --- Fry       0       US       0

       03019190       --- Other       12       10.5       2002       US       0

                        -- Eels (Anguilla spp.):

       03019210       --- Fry       0       US       0

       03019290       --- Other       16       10       2004       AU,US       0

                        -- Carp:

       03019310       --- Fry       0       US       0

       03019390       --- Other       12       10.5       2002       US       0

                        -- Other:

                        --- Fry:

       03019911       ----Of perches       0       US       0

       03019912       ----Of sturgeon       0       US       0

       03019919       ----Other       0       US       0

       03019990       --- Other       12       10.5       2002       AU,US       0

       0302       Fish, fresh or chilled, excluding fish

                        fillets and other fish meat of heading

                        No.0304:

                        - Salmonidae, excluding livers and

       03021100       -- Trout (Salmo trutta, Oncorhynchus        12       IS,NO,US       0

                        mykiss, Oncorhynchus clarki,

                        Oncorhynchus aguabonita,

                        Oncorhynchus gilae, Oncorhynchus

                        apache and Oncorhynchus

                        chrysogaster)

       03021200       -- Pacific salmon(Oncorhynchus nerka,        11.7       10       2002       CL,IS,NO,US     0

                        Oncorhychus gorbuscha,

                        Oncorhynchus keta, Oncorhynchus

                        tschawytscha, Oncorhynchus kisutch,

                        Oncorhynchus masou and

                        Oncorhynchus rhodurus), Atlantic

                        salmon (Salmo salar) and Danube

                        salmon (Hucho Hucho)

       03021900       -- Other       19.8       12       2004       IS,JP,US       0

                        - Flat fish (Pleuronectidae, Bothidae,

                        Cynoglossidae, Soleidae,

                        Scophthalmidae and Citharidae),

                        excluding livers and roes:

       03022100       -- Halibut (Reinhardtius        12       IS,US       0

                        hippoglossoides, Hippoglossus

                        hippoglossus,Hippoglossus

                        stenolepis)

       03022200       -- Plaice (Pleuronectes platessa)       12       US       0

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                        Bound rate at                         Present                         Concession first

                        date of                         Final                         concession                         incorporated in a                         Earlier

HS  Description  accession  Bound rate  Implementation  established  INR  GATT Schedule         INRs  ODCs

       03022300       -- Sole (Solea spp.)       12       US       0

       03022900       -- Other       12       IS,JP,US       0

                        - Tunas (of the genus Thunnus),

                        skipjack or stripe-bellied bonito

                        (Euthynnus, (Katsuwonus) pelamis),

                        excluding livers and roes:

       03023100       -- Albacore or longfinned        12       CL,CO,CR,GT,JP,US       0

                        tunas(Thunnus alalunga)

       03023200       -- Yellowfin tunas (Thunnus albacares)       12       CO,CR,GT,JP,US       0

       03023300       -- Skipjack or stripe-bellied bonito       16       12       2003       CO,JP,US       0

       03023900       -- Other       16       12       2003       CR,GT,JP,US     0