[TRANSLATION--TRADUCCION]

GENERAL TREATY ON CENTRAL AMERICAN ECONOMIC INTEGRATION BETWEEN GUATEMALA, SALVADOR, HONDURAS AND NICARAGUA
SIGNED AT MANAGUA, ON 13 DECEMBER 1960

Annex A: Schedule of Goods Subject to Special Regimes in Conformity with Article IV of the Present Treaty

1. In so far as the description of a heading or commodity coincides with the description in the Standard Central American Tariff Nomenclature (NAUCA) of the group (three digits), items (five digits) or sub-items (seven digits) which appear in the left-hand column, the heading or commodity shall be understood to embrace everything included in the group, item or sub-item of the NAUCA and its Coding Manual. Whenever the description of the heading or commodity is more restricted that the title of the group, item or sub-item indicated in the left-hand column, the description shall be understood to include only that heading or commodity or the articles specifically mentioned in the schedule.

2. In the case of the goods in the present Annex subject to a preferential tariff, it shall be understood that:

   1. The tariffs indicated represent the total amount of taxes applicable to trade between the contracting parties, including custom duties, consular fees and other import duties, charges and surcharges in force in the Signatory States:

   2. The specific customs duties are applied on the basis of a standard unit of one gross kilogramme (G.K.) and are expressed in a monetary unit equivalent to the United States dollar;

   3. The ad valorem customs duties are charged on the c.i.f. value of the goods, calculated up to the place of entry in the territory of the importing country.

3. In the case of the goods in the present Annex subject to preferential tariffs expressed in percentages of the import duties and charges, it shall be understood that:

   1. The preferential percentages shall be calculated on the basis of payment of customs duties, consular fees and other import duties, charges and surcharges in force in the Signatory States on the date with the present Treaty is signed;

   2. In cases where the equalization of tariffs on goods subject to progressive reductions takes place after the present Treaty enters into force, and the agreed standard tariff level is at any time lower than the preferential tariff established in this treaty, the Contracting States shall apply the preferential percentage on the lowest tariff. The Executive Council shall examine each case and shall recommend to the Parties concerned, in explanatory forms, whatever adjustments they should make in applying the previous provisions.

4. Goods subject to quotas shall enjoy free-trade treatment in the amount of the quotas, which shall be reciprocal. Such amounts in excess of the basic quotas as may be authorized by Governments shall also enjoy free-trade treatment. Any unauthorized surplus shall remain subject to the import duties and charges in force in the Contracting States on the date of signature of the present Treaty or as specifically indicated in the schedule forming part of this Annex.

5. Application of the export and import controls established in this Annex shall be optional for each of the Governments of the Signatory States.
   When the import control is applied, the goods shall enjoy free-trade treatment only if the relevant licence has been issued. If the licence has not been issued, the goods shall remain subject to payment of duties, charges, quantitative restrictions in force and to the general provisions governing imports.
   Goods to which export controls are applied can be exported only if the relevant licence has been issued.

6. The goods subject to monoploy mentioned in article VIII of the present Treaty shall be given reciprocal treatment.
   If one of the Parties restricts trade in one or more monoplozed goods, the Contracting Party affected may establish similar limitations on trade in the same goods.

7. If free trade in an item included in the schedule forming part of this Annex is subject to previous tariff equalization in respect of import duties and charges, equalization shall be deemed to be achieved when the same tariff is in force between the two Contracting Parties.
   The Executive Council shall inform the Parties of the date on which equalization is achieved in conformity with the previous paragraph.
   Tables for Annex A are not reproduced in this version

Article I
The goods, in which free trade is authorized under the General Treaty on Central American Economic Integration shall be forwarded by the customs offices of exit and of entry in the Contracting States, subject to compliance with the customs regulations and formalities applicable in the States concerned and upon production of the customs for mentioned in article V of the Treaty.
The said form shall serve both as an application for forwarding and as a certificate of origin.
Article II
The declaration contained in the aforesaid customs form shall be marked as inspected by the central customs office or by the customs office of exit in the importing country.
If the customs officer responsible for inspecting or checking the declaration has doubts as to its accuracy, he shall refer the matter for decision to the central customs office wit which he is responsible.
Article III
The necessary customs form shall be made out in five copies according to the Customs Form.
Tables for Annex B are not reproduced in this version

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