Page 1

USAPEEC Global Trade Barrier Overview Last Updated: 6/1/2018

Please see USAPEEC Trade Database for latest updates

AFRICA

Country Product Trade Barrier

Angola Poultry and poultry products Egg and egg products

Tariff Issues: 10% duty on chicken and turkey; 30% duty on ducks and geese. 30% duty on shell eggs; 2% duty on hatching eggs. 10-20% duty on egg products (10% on dried egg and yolk; 20% on non-dried egg and yolk); 2% duty on albumin products. Taxes: 2-10% Consumption Tax; 1% Stamp Tax; 2% Customs Fee; 0.4% CCI Fee; 0.1% Statistical Fee.

Egypt Poultry and poultry products Egg and egg products

Tariff Issues: 30% duty on poultry 5% duty on shell eggs and hatching eggs 10% on dried eggs 20% on frozen and liquid eggs Taxes: All food products are exempt from VAT (with the exception of albumin products, which are subject to a 13% VAT based on duty paid value).

South Africa Poultry and poultry products Egg and egg products

Animal Health Issues: Nationwide ban on U.S. egg products. Zone ban on fresh/frozen poultry and poultry products from CA. Specific county ban on fresh/frozen poultry and poultry products from CA (please see USAPEEC Trade Database for latest updates). Tariff Issues: Duties range from free to 82% for poultry and free to 37% for poultry products. There is a 65,000-MT quota for chicken meat. Duty free access for turkey and geese (must comply with Export Verification Program) Duty free access for eggs and hatching eggs. 19% duty on egg products; 5%-20% duty on albumin products. Taxes: 14% VAT assessed on free on board (FOB) cost, plus 10% uplift (110% FOB) plus duty plus excise.

Page 2

ASIA AND OCEANIA

Country Product Trade Barrier

Australia Poultry and poultry products Egg and egg products

Animal Health Issues: Australia has banned imports of fresh/frozen poultry from the U.S. due to concerns about the infectious bursal disease. Tariffs: Duty free access for poultry and poultry products (except for some poultry sausage products under HS 1601 which are subject to a 5% duty). Duty free access for shell eggs, hatching eggs, egg products, and albumin products. Taxes: GST exempt, except for food not intended for human consumption; Customs Fee between $50 - $152 AUD, depending on cost of shipment and mode of transportation.

China Poultry and poultry products Egg and egg products

Animal Health Issues (Prohibition): China has banned import of all U.S. poultry, poultry products, eggs, and egg products due to 2015 HPAI findings (please see USAPEEC Trade Database for latest updates). Note: China has no export protocol in place with the U.S. for eggs or egg products. Additionally, there is no market access for U.S. cooked poultry products. Tariff Issues: Duty ranging from 10% to 20% and 0.5 CNY/kg to 1.3 CNY/kg on poultry; 15% duty on poultry products (Duty free access for ASEAN countries under ASEAN-China free trade agreement). China’s import tariff for hatching eggs is 0% Fresh shell eggs is 25% Egg products is 20% Note: China also has anti-dumping and countervailing duties on U.S. chicken products Taxes: 13% VAT assessed on duty paid value.

Hong Kong Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on U.S. shell eggs, egg products, and non-heat-treated poultry and poultry products from MO and TX (please see USAPEEC Trade Database for latest updates). Tariffs: Duty free access for poultry, poultry products, eggs and egg products. Taxes: All imports are levied a 0.2 HKD declaration fee.

Page 3

India Poultry and poultry products Egg and egg products

Import Restrictions: U.S. chicken legs, kept out for years, are now arriving in India after the U.S. won a multi-year WTO dispute (please see USAPEEC Trade Database for latest updates). Tariff Issues: 30% to 100% duty on poultry and poultry products. (Duty free access for members of South Asia Free Trade Area). 30% duty on shell eggs and hatching eggs. 30% duty on egg products; 20% duty on albumin products. Taxes: Additional Duty of Customs (ADC) Rate: 4%, assessed on duty paid value plus ADE; GST: 5-18%.

Indonesia Poultry and poultry products Egg and egg products

Import Restrictions: Indonesia has in place an unreasonable import regulatory restriction based on rigid Halal requirements (please see USAPEEC Trade Database for latest updates). Tariff Issues: 5% to 20% duty on poultry; 30% duty on poultry products. (Duty free access for countries within ASEAN free trade area). 5% duty on shell eggs and hatching eggs. 5% duty on egg products and albumin products. Taxes: 10% VAT for processed products assessed on duty paid value.

Japan Poultry and poultry products Egg and egg products

Animal Health Issues: Zone bans on U.S. shell eggs, egg products, poultry, and poultry products from MO and TX (please see USAPEEC Trade Database for latest updates). Tariff Issues: Raw poultry: Bone in leg chicken 8.5% Other chicken (boneless thigh, diced cut) 11.9% Turkey 3% Other poultry 3-9.6% Processed poultry: Chicken and other poultry: 6.0% Eggs: Dried whole egg 21.3% Dried egg yolk 18.8% Frozen whole egg 21.3% or 51yen/kg (whichever is greater) Frozen egg yolk 20.0% or 48yen/kg (whichever is greater) Shell egg 17.0%

Page 4

Taxes: 8% Consumption Tax, assessed on duty paid value.

Malaysia Poultry and poultry products Egg and egg products

Import Restrictions: Malaysia has in place an unreasonable import regulatory restriction based on rigid Halal requirements (please see USAPEEC Trade Database for latest updates). Tariff Issues: In-quota 20% duty; out-quota 40% duty on poultry (Duty free access for countries within ASEAN free trade area). In-quota 10% duty; out-quota 50% duty on shell eggs and hatching eggs of chicken and ducks (duty free for other species). Duty free access for egg products; 5% duty on albumin products. Taxes: 6% GST assessed on duty paid value (exempt for fresh/frozen poultry and hatching eggs).

New Zealand Poultry and poultry products Egg and egg products

Animal Health Issues: Ban on U.S. poultry products. Specific county ban on cooked turkey meat products from CA (please see USDA FSIS Export Requirements page for latest updates). Tariffs: 5% duty on poultry; duty free to 5% duty on poultry products. Duty free access for shell eggs and hatching eggs. Duty free access for egg products and albumin products. Taxes: 15% GST assessed on duty paid value. Import Entry Transaction Fee (IETF) of 49.24 NZD payable on every commercial import entry and import declaration for goods with a duty and GST liability of NZD $60 or more. Update: As of December 2016, New Zealand has opened its market to U.S. raw and cooked turkey exports.

Philippines Poultry and poultry products Egg and egg products

Tariff Issues: 20% to 40% duty on poultry (5% duty on mechanically deboned or separated meat); 40% to 45% duty on poultry products. Low duties on mechanically deboned/separated poultry products have been extended until 2020. (Duty free access for countries within ASEAN free trade area). 10% duty on shell eggs and hatching eggs (1% duty on fertilized hatching eggs intended for breeding). 3% duty on egg products and albumin products. Taxes: 12% VAT assessed on duty paid value; Import Fee of 250 PHP/each for shipments up to PHP 250,000

Page 5

in value; over 250k to 500k in value, fee is 500 PHP/each; over 500k to 750k in value, fee is 750 PHP/each; over 750k in value, fee is 1000 PHP/each.

Singapore Poultry and poultry products Egg and egg products

Animal Health Issues: Zone bans on non-heat-treated shell eggs, egg products, poultry, and poultry products from KS, MO, and TX (please see USAPEEC Trade Database for latest updates). As of April 2016, Singapore implemented specific antimicrobial requirements for the import of poultry. Tariffs: Duty free access for poultry and poultry products. Duty free access for shell eggs, hatching eggs, egg products, and albumin products. Taxes: 7% GST assessed on cost, insurance, and freight value.

South Korea Poultry and poultry products Egg and egg products

Animal Health Issues: Ban on U.S. whole liquid egg and liquid egg white shipped after January 13, 2018. Zone bans on U.S. poultry and poultry products from MO and TX (please see USAPEEC Trade Database for latest updates). Tariffs: Duties of 5.4% to 8.3% on poultry, and 0% to 12.5% on poultry products; tariffs are being annually reduced under the U.S.-Korea Free Trade Agreement (KORUS), which entered into force in 2012. Most duties will be fully eliminated by 2023 (please see USAPEEC Trade Database for current tariff levels for specific products) (Duty-reduced access also exists for Australia, Canada, the EU, and ASEAN countries under respective trade agreements). 8.1 to 22.1% duty for 2018 on egg products (tariffs also being reduced for U.S. products under KORUS, please see USAPEEC Trade Database for current tariff levels for specific products). Taxes: 10% VAT assessed on duty paid value.

Taiwan Poultry and poultry products Egg and egg products

Animal Health Issues: Statewide bans on U.S. poultry, poultry products, shell eggs, and egg products from MO and TX. Zone ban on U.S. poultry, poultry products, and egg products from CA. Specific county ban on U.S. poultry, poultry products, and egg products from CA (please see USAPEEC Trade Database for latest updates). Tariff Issues: 10% to 35% duty on poultry and poultry products. 30% duty on shell eggs; 10% duty on hatching eggs (duty free access for fertilized hatching eggs free of

Page 6

specific pathogens). 25% to 30% duty on egg products; 4% to 25% duty on albumin products. Taxes: 5% VAT assessed on duty paid value. Trade Service Fee of 0.04% assessed on cost, insurance, and freight value.

Thailand Poultry and poultry products Egg and egg products

Animal Health Issues (Prohibition): Thailand has restricted the import of frozen chicken for decades. The current restriction on frozen raw turkey was imposed in December 2014 (please see USAPEEC Trade Database for latest updates). Frozen cooked turkey is allowed and controlled by the Thai FDA. Tariff Issues: 30% to 40% duty on poultry and poultry products. (Duty free access for countries within ASEAN free trade area). 27% duty on shell eggs; duty free access for hatching eggs. 27% duty on egg products; 3% duty on albumin products. Taxes: 7% VAT assessed on duty paid value.

Vietnam Poultry and poultry products Egg and egg products

Tariff Issues: 15% to 40% duty on poultry and poultry products. 30% duty on shell eggs; duty free access for hatching eggs. 20% duty on egg products; 10% duty on albumin products. Taxes: 5% VAT assessed on duty paid value (certain processed goods are subject to a 10% VAT rate).

Page 7

EUROPE

Country Product Trade Barrier

Armenia Poultry and poultry products Egg and egg products

Tariff Issues: 10%-80% duty on poultry and poultry products. 15% duty on shell eggs; duty free for hatching eggs. 12-15% duty on egg products (dried and non-dried egg and yolk); 5% duty on albumin products. Taxes: 20% VAT assessed on duty paid value; Customs Fee of 3500 AMD/unit, plus additional Customs Declaration Fee of 1000 AMD for goods of a weight not exceeding 1 ton, plus 300 AMD for every additional ton.

Albania Poultry and poultry products Egg and egg products

Tariff Issues: 10% duty on poultry; 10-15% duty on processed poultry products (Processed products duty free for European Union member countries). 10% duty on shell eggs; duty free for hatching eggs. 10% duty on egg products (dried and non-dried egg and yolk); 6% duty on albumin products. Taxes: 20% VAT assessed on duty paid value; plus variable Excise Tax.

Azerbaijan Poultry and poultry products Egg and egg products

Tariff Issues: As of November 1, 2016, Azerbaijan raised its 15% duty on poultry to USD$1 per kilogram. U.S. poultry products continue to face a 15% tariff. 15% duty on shell eggs; 0.5% duty on hatching eggs. 15% duty on egg products and albumin products. Taxes: 18% VAT assessed on duty paid value. Customs Fee of $10 - $275 AZM depending on consignment value.

Belarus Poultry and poultry products Egg and egg products

Animal Health Issues: Statewide bans on U.S. poultry and poultry products from MO and TX (please see USDA FSIS Export Requirements page for latest updates). Tariff Issues: 25%-80% duty on poultry, 20% duty poultry products (0.025 EUR/kg duty on sausages) (Duty free within Commonwealth of Independent States member countries). 10%-15% duty on shell eggs; duty free for hatching eggs. 10%-15% duty on egg products; 5% duty on albumin products.

Page 8

Taxes: 20% VAT assessed on duty paid value; Customs Fee of 20-35 EUR per customs declaration.

European Union Poultry and poultry products Egg and egg products

Animal Health Issues: The European Union has stringent antimicrobial requirements and individual plant approval requirements for the import of poultry (please refer to the USAPEEC Trade Database European Union Processing Requirements section for more information). Tariff Issues: Tariff rate quota on poultry and poultry products, with rates varying highly within quota, ranging from duty free to 747 Euros/1000 kg net weight. Out of quota duty rates range from 18.70 Euros/100 kg net weight to 149.90 Euros/100 kg net weight. 7.7% duty to 30.4 Euros/100 kg net weight duty on shell eggs and hatching eggs. 35.3 Euros/100 kg net weight duty to 142.3 Euros/100 kg net weight duty on egg products (duty free access for products unfit for human consumption). 16.7 Euros/100 kg net weight duty to 123.5 Euros/100 kg net weight duty on albumin products (duty free access for products unfit for human consumption). Taxes: Highly variable VAT rates apply in the EU, depending on member state and product type.

Georgia Poultry and poultry products Egg and egg products

Tariff Issues: 12% duty on poultry and poultry products. 12% duty on shell eggs and hatching eggs. 12% duty on egg products; duty free access for albumin products. Taxes: 18% VAT assessed on duty paid value. Customs Fee of 60 Euros/each declaration.

Kazakhstan Poultry and poultry products Egg and egg products

Animal Health Issues: County specific bans on U.S. non-heat-treated egg products, poultry, and poultry products from MO and TX (please see USAPEEC Trade Database for latest updates). Tariff Issues: 15% on poultry (55% over tariff rate quota); 20% (but not less than 0.5 Euros/kg) duty on poultry products (0.25 Euros/kg duty on sausages) (Duty free within Commonwealth of Independent States member countries). 10% to 15% duty on shell eggs; duty free access for hatching eggs. 10% to 15% duty on egg products; 5% duty on albumin products.

Page 9

Taxes: 12% VAT assessed on duty paid value. Customs Fee of 60 Euros for main page of customs declaration plus 25 Euros for each additional page.

Kosovo Poultry and poultry products Egg and egg products

Tariff Issues: 10% duty on poultry and poultry products. 10% duty on shell eggs; duty free access for hatching eggs. 10% duty on egg products and albumin products. Taxes: 18% VAT assessed on duty paid value (Reduced VAT of 8% for “essential items”, including some poultry and poultry products).

Macedonia Poultry and poultry products Egg and egg products

Tariff Issues: 10% + 0.1 Euros/kg duty to 22% duty on poultry; 10% + 0.43 Euros/kg duty to 20% duty on poultry products. 30% duty on shell eggs and hatching eggs (10% duty on turkey or geese hatching eggs). 5% duty on egg products; duty free access for albumin products. Taxes: 18% VAT assessed on duty paid value.

Moldova Poultry and poultry products Egg and egg products

Import Restrictions: Imports of poultry and poultry meat is permitted from establishments that have historically supplied it to Moldova. Tariff Issues: 15% + 100 Euros/MT duty to 20% + 100 Euros/MT duty on poultry; 15% to 20% duty on poultry products. (Duty free within Commonwealth of Independent States member countries). 15% duty on shell eggs; duty free access for hatching eggs. 15% duty on egg products; 5% duty on albumin products. Taxes: 20% VAT assessed on duty paid value. Customs Fee of 4 Euros for customs values not exceeding 1000 Euros. Customs Fee of 0.4% for customs values exceeding 1000 Euros (but not to exceed 1800 Euros).

Russia Poultry and poultry products

Import Restrictions: Effective December 5, 2014 Russia has placed temporary restrictions on the import of poultry and poultry by-products as well as prepared poultry products from the U. S. establishments to the territory of the Russian Federation. The temporary restrictions are scheduled to remain in place until December 31, 2018. Additionally, since June 10, 2015, Russia has suspended the movement of live poultry, poultry products and hatching eggs (excluding SPF

Page 10

Egg and egg products

eggs), originating from the U.S. and transiting the Russian Federation (please see USAPEEC Trade Database for latest updates). Tariff Issues: 25% (but not less than 0.2 Euros/kg) to 80% (but not less than 0.7 Euros/kg) duty on poultry; 20% (but not less than 0.5 Euros/kg) duty on poultry products (0.25 Euros/kg duty on sausages) (Duty free within Commonwealth of Independent States member countries). 5% to 15% duty on shell eggs; duty free access for hatching eggs. 10% to 15% duty on egg products; 5% duty on albumin products. Taxes: 10% VAT assessed on cost, insurance, and freight value (18% VAT applies to certain poultry and egg products). Customs Procedure Fee based on the following scale:

Customs Value Customs Procedure Fee

0 – 200,000 RUR 500 RUR

200,000 – 450,000 RUR 1,000 RUR

450,000 – 1,200,000 RUR 2,000 RUR

1,200,000 – 2,500,000 RUR 5,500 RUR

2,500,000 – 5,000,000 RUR 7,500 RUR

5,000,000 – 10,000,000 RUR 20,000 RUR

10,000,000.01 and over 30,000 RUR

Serbia Poultry and poultry products Egg and egg products

Trade Issues: The U.S. currently has no negotiated export certification requirements in place with Serbia. Tariff Issues: 15% to 30% duty on poultry; 30% duty on poultry products. 30% duty on shell eggs; 5% duty on hatching eggs. 30% duty on egg products (10% duty on products unfit for human consumption). 1% duty on albumin products. Taxes: 10% VAT assessed on duty paid value.

Ukraine Poultry and poultry products Egg and egg products

Animal Health Issues: Statewide ban on U.S. poultry and poultry products from TN (please see USAPEEC Trade Database for latest updates). Note: Imports of poultry from establishments which use chlorine for poultry processing is prohibited. Tariff Issues: 5% to 15% duty on poultry; 10% to 20% duty on poultry products. 12% duty on shell eggs; 5% duty on hatching eggs (12% duty on turkey and geese hatching eggs).

Page 11

10% duty on egg products; 5% duty on albumin products (2% duty on dried egg albumin unfit for human consumption). Taxes: 20% VAT assessed on duty paid value. Customs Procedure Fee based on the following scale:

Customs Value Customs Procedure Fee

Not exceeding 100 USD Fee does not apply

100 – 1,000 USD Fee of 5 USD

Exceeding 1,000 USD Fee of 0.2% on customs value, but not exceeding 1,000 USD

Page 12

MIDDLE EAST

Country Product Trade Barrier

Iraq Poultry and poultry products Egg and egg products

Tariff Issues: 10% duty on poultry; 20% duty on poultry products (50% duty on sausages). 20% duty on shell eggs; 10% duty on hatching eggs. 10% duty on egg products; 5% to 15% duty on albumin products. Taxes: 5% Reconstruction Tax levied on all imported products (all food is exempt from this tax, however, exporters must file the Reconstruction Levy Exemption Form with Iraqi Customs).

Jordan Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on fresh/frozen U.S. poultry and poultry products from CA, MO, and TX. Specific county bans on U.S. shell eggs from MO and TX (please see USDA FSIS Export Requirements page for latest updates). Tariff Issues: Duty free from the U.S. (Free Trade Agreement) Taxes: 4% GST assessed on duty paid value (16% GST assessed on albumin products). Customs Declaration Processing Fee (CDPF) of 1 JOD/article.

Lebanon Poultry and poultry products Egg and egg products

Tariff Issues: 20%, or LL1000/kg for chicken and chicken products 20%, or LL2,000/kg for chicken offals 5% on turkey and turkey products 5% on egg products 50% on egg shells Taxes: 10% VAT assessed on duty paid value (poultry is VAT exempt). 3.5% Municipal Tax assessed on duty paid value. Stamp Tax of 50,000 LBP/each customs declaration.

Oman Poultry and poultry products Egg and egg products

Animal Health Issues: All U.S. exporters are advised by USDA to ensure that their importers in Oman verify the eligibility of poultry imports into Oman prior to shipping Tariff Issues: 5% on all imports of poultry, eggs and their products Taxes: Currently, Oman does not impose a General Sales Tax (GST) or Value Added Tax (VAT).

Page 13

Saudi Arabia Poultry and poultry products Egg and egg products

Animal Health Issues: Statewide ban on U.S. fresh and frozen poultry and poultry products from CA (please see USAPEEC Trade Database for latest updates). Tariff Issues: 15-20% on imports of poultry, 8-10% on poultry products, and 5-20% on eggs and their products Taxes: Port Service Charge of 15 SAR/1000 kg net weight. VAT of 5%.

Syria Poultry and poultry products Egg and egg products

Trade Issues: Exports of all agricultural products to Syria may be affected by the ongoing conflicts in the region (please see USDA FSIS Export Requirements page for latest updates). Tariff Issues: 10% duty on poultry, 30% duty on poultry products. (Duty free within Arab Free Trade Area member countries). 5% duty on shell eggs and hatching eggs 5% on egg products; 1% duty on albumin products. Taxes: Currently, Syria does not impose a General Sales Tax (GST) or Value Added Tax (VAT).

Turkmenistan Poultry and poultry products Egg and egg products

Trade Issues: Turkmenistan does not allow the free import of U.S. poultry. The Government of Turkmenistan supplements local supplies by intermittently importing U.S. chicken leg quarters. Tariffs: 2% duty on poultry and poultry products (2 USD/kg for sausages). Duty free access for shell eggs and hatching eggs. 2% duty on egg products and albumin products. Taxes: 15% VAT assessed on duty paid value. 0.2% Customs Fee assessed on duty paid value.

United Arab Emirates Poultry and poultry products Egg and egg products

Tariff Issues: 5% on all imports of poultry, eggs and their products Taxes: VAT of 5%.

Page 14

NORTH AMERICA, CENTRAL AMERICA, AND CARIBBEAN ISLANDS

Country Product Trade Barrier

Barbados Poultry and poultry products Egg and egg products

Animal Health Issues: Zone bans on fresh/frozen U.S. poultry and poultry products from CA (please see USDA FSIS Export Requirements page for latest updates). Tariff Issues: 40%-184% duty on poultry and poultry products (Duty free for CARICOM member countries and Costa Rica). 135% duty on shell eggs; duty free for hatching eggs for breeder flock, 30% duty on hatching eggs not for breeder flock. 40% duty on egg products; 5% duty on albumin products. Taxes: 17.5% VAT assessed on duty paid value, plus DPV + Environment Levy + Excise, if any.

Belize Poultry and poultry products Egg and egg products

Trade Issues: U.S. poultry and egg products must obtain an import license from Belize’s Ministry of Economic Development, Commerce, Industry, and Consumer Protection. Import licenses are issued intermittently when local production fails to meet demand. Tariff Issues: 40% duty on poultry. 5%-45% duty poultry products. (Duty free for CARICOM member countries). 40% duty on shell eggs; duty free for hatching eggs. 40% duty on egg products; 5% duty on albumin products. Taxes: 12.5% GST assessed on duty paid value; 2% Environmental Tax assessed on CIF value.

Canada Poultry and poultry products Egg and egg products

Tariffs: Under NAFTA, duty free access for U.S. poultry and poultry products; for products other than “spent fowl”, duty free access within access commitments [over access commitments, tariff rate ranges from 154.5% (but not less than 2.11 CAD/kg) to 249% (but not less than 6.74 CAD/kg)]. Duty free access for shell eggs within access commitments (over access commitments, tariff rate is 163.5%). Duty free access for hatching eggs within access commitments (over access commitments, tariff rate ranges from 163.5% to 238%). Duty free access for egg products and albumin products within access commitments (over access commitments, tariff rate ranges from 1.52 CAD/kg to 6.12 CAD/kg). Taxes: GST of 5% assessed on duty paid value (applied only in Alberta, British Columbia, Manitoba, the

Page 15

Northwest Territories, Nunavut, Quebec, Saskatchewan, and the Yukon Territory). PST assessed on duty paid value (applied at 7% in British Columbia and Manitoba, 9.975% in Quebec), HSY assessed on duty paid value (applied at 13% in New Brunswick and Ontario, 14% in Prince Edward Islands, and 15% in Nova Scotia).

Costa Rica Poultry and poultry products Egg and egg products

Animal Health Issues: Statewide ban on U.S. shell eggs from AL, GA, KY, TN, and WI. Specific county bans on non-heat-treated fresh/frozen poultry and poultry products from CA and MO (please see USAPEEC Trade Database for latest updates). Tariffs: Under DR-CAFTA, duty free access for most poultry and poultry products [chicken leg quarters are subject to a tariff rate quota (TRQ)]. 9% duty on egg products to be eliminated completely by 2020 (2018 rate is 1.3%); duty free access for albumin products. Taxes: Costa Rica levies a General Sales Tax of 13% based on duty paid value.

Cuba Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on U.S. shell eggs from MO. Specific county bans on poultry and poultry products from CA, MO, and TX (please see USAPEEC Trade Database for latest updates). Tariff Issues: 15% duty on poultry; 25% to 40% duty on poultry products. 15% duty on shell eggs and hatching eggs. 15% duty on egg products; 4% duty on albumin products. Taxes: Sales tax levied on all goods, varies depending on the nature of the product. 0.35% Customs Clearance Fee levied on goods entering Cuba.

Dominican Republic Poultry and poultry products Egg and egg products

Animal Health Issues: Statewide ban on non-heat- treated U.S. poultry, poultry products, and shell eggs from TN (please see USAPEEC Trade Database for latest updates). Tariffs: Under DR-CAFTA, duty free access for most poultry [chicken leg quarters and thighs, turkey subject to tariff rate quota (TRQ)]. Duty free access for poultry products. Duty free access for most poultry products (40% duty on liver to be eliminated completely by 2020; 2018 rate is 5.3%). Duty free access for hatching eggs. Duty free access for egg products and albumin products.

Page 16

Taxes: 18% ITBIS assessed on duty paid value. 0.4% Customs Service Fee assessed on cost, insurance, and freight.

El Salvador Poultry and poultry products Egg and egg products

Animal Health Issues: County ban on fresh/frozen U.S. poultry and poultry products from CA (please see USAPEEC Trade Database for latest updates). Tariffs: Under DR-CAFTA, duty free access for most poultry [chicken leg quarters subject to tariff rate quota (TRQ)]. Duty free access for most poultry products. Duty free access for hatching eggs. 10% duty on egg products to be eliminated completely by 2020; 2018 rate is 1.3%. Duty free access for albumin products. Taxes: 13% VAT assessed on duty paid value.

Guatemala Poultry and poultry products Egg and egg products

Tariffs: Under DR-CAFTA, duty free access for most poultry and poultry products. 10% duty on egg products to be eliminated completely by 2020; 2018 rate is 1.3%. Duty free access for albumin products. Taxes: 12% VAT assessed on duty paid value.

Haiti Poultry and poultry products Egg and egg products

Tariff Issues: 25% duty on poultry; 20% duty on poultry products (5% duty on sausages) (Duty free for CARICOM member countries). 10% duty on shell eggs; duty free access for hatching eggs. 10% duty on egg products (duty free access for dried egg yolks); duty free access for albumin products. Taxes: 10% Turnover Tax assessed on duty paid value. 5% Verification Fee and 2% Contribution to Management Funds for Territory Collectivities assessed on cost, insurance, and freight.

Honduras Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on U.S. shell eggs and non-heat-treated poultry and poultry products from MO and TX. (please see USAPEEC Trade Database for latest updates). Tariffs: Under DR-CAFTA, duty free access for most poultry [chicken leg quarters subject to tariff rate quota (TRQ)]. Duty free access for most poultry products. 10% duty on egg products to be eliminated completely by 2020; 2018 rate is 1.3%. Duty free access for albumin products.

Page 17

Taxes: 15% Sales Tax assessed on cost, insurance, and freight.

Jamaica Poultry and poultry products Egg and egg products

Animal Health Issues: Statewide bans on U.S. shell eggs, poultry, and poultry products from AL and TN. Specific county bans on U.S. shell eggs, poultry, and poultry products from CA, KS, and MO (please see USAPEEC Trade Database for latest updates). Tariff Issues: 40% to 100% duty on poultry (duty free access for chicken back and necks). 10% to 20% duty on poultry products (duty free access for homogenized preparations for use in chicken sausages). (Duty free for CARICOM member countries). 40% duty on shell eggs; duty free access for hatching eggs. 40% duty on egg products; duty free access for albumin products. Taxes: 21.5% General Consumption Tax assessed on duty paid value. 0.5% Environmental Tax and 0.3% Standard Compliance Tax assessed on cost, insurance, and freight.

Mexico Poultry and poultry products Egg and egg products

Animal Health Issues: Nationwide ban on U.S. shell eggs. Zone ban on non-heat-treated U.S. poultry and poultry products from CA. Specific county ban on non-heat-treated U.S. poultry and poultry products from CA (please see USAPEEC Trade Database for latest updates). Exporters are advised that they must use the new FSIS Letterhead Certificate for Raw Poultry for shipments to Mexico as a result of a modification made in the certificate’s language following the detection of virulent Newcastle disease in Los Angeles. Trade Issues: There are still discretional interpretation of inspection regulations and procedures enforced by SENASICA border personnel. The interpretation of import regulation still “change” depending on the port of entry causing unnecessary delays when crossing U.S. poultry and eggs into Mexico USDA/FSIS is still pending to evaluate new SENASICA requirements for imports of U.S. egg products. It is affecting primarily import of US liquid eggs whose final destination is the food service sector. Export Library consequently has not been updated. Tariffs: Under post-NAFTA era, there is full access, duty free for all shell eggs (including breeding stock and fertile

Page 18

eggs), egg products, poultry, and poultry products into Mexico. Taxes: Mexican treasury exempts the payment of value added tax to all food, beverages and drugs, including poultry and eggs.

Nicaragua Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on U.S. shell eggs, poultry, and poultry products from MO and TX. (please see USAPEEC Trade Database for latest updates). Tariffs: Under DR-CAFTA, duty free access for most poultry [chicken leg quarters subject tariff rate quota (TRQ) to be determined between U.S. and Nicaragua]. Duty free access for all poultry products. 15% duty on shell eggs to be eliminated completely by 2020; 2018 rate is 1.3%. Duty free access for hatching eggs. 10% duty on egg products to be eliminated completely by 2020; 2018 rate is 1.3%. Duty free access for albumin products. Taxes: 15% VAT assess on cost, insurance, and freight plus duty. Import Service Fee of 1 USD per ton. Consular Fee of USD 20 to 50, depending on shipment value. Egg yolks and other dried egg products (not including albumin) are also subject to a specific consumption tax of 15%.

Panama Poultry and poultry products Egg and egg products

Tariffs: Under U.S.-Panama FTA, duty free access for most poultry (for chicken, chicken liver, and duck, 15% duty to be eliminated completely by 2021; 2018 rate is 4.5%). 15% duty on egg products to be eliminated completely by 2023; 2018 rate is 6.2%. Duty free access for albumin products. Taxes: Poultry, poultry products, eggs, and egg product are exempt from Panama’s taxes. However, albumin products are subject to a 7% General Sales Tax and a 5% Specific Consumption Tax. Additional Customs Fees may apply.

Trinidad Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on fresh/frozen U.S. poultry and poultry products from MO and TX (please see USDA FSIS Export Requirements page for latest updates). Tariff Issues: 40% duty on poultry, 10% to 20% duty on poultry products. (Duty free for CARICOM member countries). 40% duty on shell eggs; duty free access for hatching eggs.

Page 19

40% duty on egg products; duty free access for albumin products. Taxes: 15% VAT assessed on duty paid value (unprocessed foods used for human consumption are VAT exempt). 15% Import Surcharge assessed on raw poultry.

Page 20

SOUTH AMERICA

Country Product Trade Barrier

Argentina Poultry and poultry products Egg and egg products

Animal Health Issues (Prohibition): Banned import of all U.S. poultry and poultry products over 2014 HPAI findings, as well as Argentina not recognizing U.S. poultry inspection system equivalency for cooked products. Tariff Issues: 10% duty on poultry; 10-15% duty on processed poultry products (Duty free for Mercosur member countries). 8% duty on shell eggs; duty free for hatching eggs. 10% duty on egg products (dried and non-dried egg and yolk); 14% duty on albumin products. Taxes: 21% VAT assessed on duty paid value; additional taxes which include: 21% Advanced VAT; 2.5% Gross Revenue Tax; 6% APT; 0.5% ISF; CCS Usage Fee ($10 USD per import/transit); Cargo Handling Fee (varies according to port and cargo type).

Brazil Poultry and poultry products Egg and egg products

Import Restrictions: Does not allow the import of U.S. poultry and poultry products, due to measures protecting domestic poultry industry. Tariff Issues: 10% duty on poultry; 16% duty on poultry products. (Duty free for Mercosur member countries). 8% duty on shell eggs; duty free access for hatching eggs. 10% duty in egg products; 14% duty on albumin products. Taxes: Merchandise Circulation Tax (18% if in the states of Minas Gerais, Parana, Rio de Janeiro and Sao Paulo; 17% in all other states) assessed on duty paid value. PIS/Pasep and Cofins Tax of 11.75% on egg products and 12.75% on poultry products, assessed on cost, insurance, and freight. SISCOMEX (International Trade System) Usage Fee of 185 BR per Import Declaration plus a supplemental fee per additional item included in the declaration as follows:

Additional Items Fee per addition

1st and 2nd 29.50 BR

3rd to 5th 23.60 BR

6th to 10th 17.70 BR

11th to 20th 11.80 BR

21st to 50th 5.90 BR

51st and over 2.95 BR

Page 21

Chile Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on U.S. shell eggs, fresh/frozen poultry, and poultry products from KS, MO, and TX (please see USAPEEC Trade Database for latest updates). Tariffs: Under U.S.-Chile Free Trade Agreement, duty free access for all poultry, poultry products, eggs, and egg products. Taxes: 19% VAT assessed on duty paid value.

Colombia Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on U.S. shell eggs, fresh/frozen poultry, and poultry products from MO and TX (please see USAPEEC Trade Database for latest updates). Tariffs: Under U.S.-Colombia Free Trade Agreement, duty free access for some poultry (turkey and ducks). Whole chickens, cuts, and offal subject to tariff rate quota (TRQ), imports over quota or safeguard level subject to additional duty (TRQ to increase and over quota duty rate to decrease until completely liberalized by 2029). Duty free access for shell eggs and hatching eggs. 20% duty on egg products to be eliminated by 2021; 2018 rate is 6% (duty free access for dried egg yolks); duty free access for albumin products. Taxes: 16% VAT assessed on cost, insurance, and freight. Fresh and frozen poultry exempt from VAT.

Ecuador Poultry and poultry products Egg and egg products

Animal Health Issues: Statewide bans on U.S. shell eggs from TN and WI (please see USDA AMS Export Restrictions page for latest updates). Trade Issues: Poultry and egg imports require authorization from Ecuador’s Ministry of Agriculture and Poultry, and poultry products and egg product imports require authorization by the Ministry of Public Health. Tariffs: 45% to 85.5% duty on poultry. 30% duty on poultry products. 30% duty on shell eggs; duty free access for hatching eggs. 30% duty on egg products (with additional tariff surcharge of 5%); duty free access for albumin products. Taxes: 12% VAT assessed on duty paid value. [Unprocessed (fresh, frozen, chilled) products are exempt]. CORPEI Fee of 5 USD per unit (0.025% of freight on board value for imports exceeding 20,000 USD).

Page 22

Customs Inspection Fee of 180 to 375 USD per unit. Customs Control Fee of 40 USD per unit. Customs Modernization Fee of 0.05% assessed on cost, insurance, and freight Children’s Development Fund Fee of 0.5% assessed on duty paid value.

Guyana Poultry and poultry products Egg and egg products

Tariff Issues: 40% to 100% duty on poultry (duty free access for poultry backs and necks); 5% to 20% duty on poultry products. (Duty free for CARICOM member countries). 40% duty on shell eggs; duty free access for hatching eggs. 40% duty on egg products; 5% duty on albumin products. Taxes: 16% VAT assessed on duty paid value (hatching eggs are VAT exempt).

Peru Poultry and poultry products Egg and egg products

Animal Health Issues: Specific county bans on U.S. fresh/frozen poultry and poultry products from MO and TX. Specific county ban on U.S. shell eggs from MO (please see USAPEEC Trade Database for latest updates). Tariffs: Under U.S.-Peru Free Trade Agreement, duty free access for most poultry and poultry products. Boned chicken quarters are subject to a tariff rate quota (TRQ), imports over quota are subject to a 19.4% duty in 2018 (to be eliminated by 2025). Duty free access for shell eggs, hatching eggs, and egg and egg albumin products. Taxes: 16% General Sales Tax and 2% Municipal Tax assessed on duty paid value.

Venezuela Poultry and poultry products Egg and egg products

Trade Issues: Does not allow the import of U.S. raw unprocessed poultry and poultry products due to protectionist measures. Poultry imported by Government importer through state-owned food distribution network. Tariffs: 10% to 20% duty on poultry; 20% duty on poultry products. (Duty free for Mercosur member countries). 8% duty on shell eggs; duty free access for hatching eggs. 20% duty on egg products; 5% to 14% duty on albumin products. Taxes: 12% VAT assessed on duty paid value; 1% Custom Tax assessed on cost, insurance, and freight.