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1 CCH Common Market Reporter, par. 9227 (April 1968), from data released by the EEC. Before Jan. 1, 1968, the normal German border tax was 4 percent of the duty paid landed value, with a higher rate permitted for some products. Effective Jan. 1, 1968, the German border tax was raised to 10 percent of the duty paid landed value and a 11 percent rate became effective July 1, 1968. This rate is scheduled to rise by 1 percent on Jan. 1, 1974, No adjustment has been made in the vorder taxes to reflect the fact that they are based upon the duty paid landed value rather than the c.i.f. value. In each case if would result in a border tax about 1 percent higher than shown on this table.

Tariff plus border tax equals total barrier.

During the 1970's, the EEC countries plan to harmonize their turnover taxes, bordev taxes and export rebates at approa imately 15 percent. This harmonization, originally scheduled for Jan. 1, 1972, has been postpohed because of United Kingdom and delay by Italy in enacting the value-added tax. When the harmonization system and rates are adopted, there will be a 15 percent border tax-export rebate for all countries.

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1 Weighted average U.S. chemical tariff on dutiable imports before Kennedy round reductions were estimated by Government to be "almost 16 percent" (Government statement, Hearings on Tariff and Trade Proposal, House Ways and Means Committee, 90th Cong., 2d sess., pt. 2, p. 510). The U.S. tariff after full Kennedy round reduction was obtained b reducing 15.9 percent rate by 43 percent, the average U.S. reduction in chemical tariffs in the Kennedy round (Hearing p. 502).

2 Before Jan. 1, 1968, the German export rebate (or tax exoneration) was 4 percent of the price in Germany, with a higher rate permitted for some products. The German rebate rose to 10 percent on Jan.1, 1968, to 11 percent on July 1, 1968, and scheduled to rise to 12 percent on Jan. 1, 1974.

U.S. tariff minus German export rebate equals effective U.S. tariffs.

During the 1970's, the EEC countries plan to harmonize their turnover taxes, border taxes and export rebates at appres mately 15 percent. Originally scheduled for Jan. 1, 1972, the harmonization has been postponed.

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1 CCH Common Market Reporter, par. 9227 (April 1968), from data released by the EEC. 2 Before Jan. 1, 1968, the normal German border tax was 4 percent of the duty paid landed value, with a higher rate permitted for some products. Effective Jan. 1, 1968, the German border tax was raised to 10 percent of the duty paid canne value and a 11 percent rate became effective July 1, 1968. This rate is scheduled to rise by 1 percent on Jan 1, 1974 M. adjustment has been made in the border taxes to reflect the fact that they are based upon the duty paid landed vet rather than the c.i.f. value. In each case it would result in a border tax about 1 percent higher than shown on this tabik • Tariff plus border tax equals total barrier.

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