 
 RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/SAM/1 
30 August 2001 
 (01-4167) 
Working Party on the 
Accession of Samoa Original:   English 
 
ACCESSION OF SAMOA 
 
Initial Offer on Goods  
  For the purposes of the accession of Samoa to  the WTO, the Government of Samoa has 
submitted its initial offer on goods. 
_______________ 
 
1. Introduction
 
  Samoa is supplying its currently applied tariff, which is in HS96, in electronic format to the 
Working Party. 
  It does not levy any “other duties and charg es” in the sense of Article II:1(b) of GATT 1994. 
 2. Initial Offer
 
 
 Samoa offers to bind its ordinary customs duti es at 50% ad valorem on all items in its tariff 
schedule, with the following exceptions:  
HS 22.02  Waters, including mineral waters  and aerated waters, containing added 
sugar or other sweetening matter or flavoured, and other non-alcoholic 
beverages, not including fruit or ve getable juices of heading No. 20.09. 
 60 per cent or SDR
1 0.35/litre, whichever is the higher. 
 HS 22.03  Beer made of malt.  75 per cent or SDR 0.75/litre , whichever is the higher. 
 
HS 24.02  Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco 
substitutes. 
 120 per cent plus SDR 2/kg.  HS 24.03  Other manufactured tobacco and manufactured tobacco substitutes; 
"homogenised" or "reconstituted" to bacco: tobacco extracts and essences. 
 100 per cent plus SDR 2/kg.  HS 87.02  Motor vehicles for the transport of ten or more persons, including the 
driver. 
 50 per cent or SDR 1,000, whichever is the higher.  
 Samoa offers to bind its “other duties and charges” at zero on all items its tariff schedule. 
__________ 
 
                                                     
 
1 The exchange rate between the Special Draw ing Right (SDR) and the Tala (SAT) is   
SDR 1 = SAT 4.19. 