"Other duties and charges" are recorded in Column 8 of the Loose-leaf Schedules on Goods.  They include all taxes levied on imports in addition to the customs duties which are not in conformity with Article VIII (Fees and Formalities) of GATT 1994. Article II:1 (b) stipulates that the products described in the schedules "shall be exempt from other duties or charges of any kind imposed in excess of those imposed at the time a concession was granted". Such other duties may include a "development tax", a "stamp tax", a "fiscal tax" etc.

The Understanding on the Interpretation of Article II:1 (b) of GATT 1994 negotiated during the Uruguay Round is aimed at obtaining greater transparency in the use by governments of other duties and charges. This Understanding, which is legally part of the GATT 1994 itself, requires Members to indicate in their schedules any other duty or charge existing on 15 April 1994. Any duties and charges not notified by then had to be eliminated.

See DUTY

The EU grants preferential access to most of its trading partners, among which the Overseas Countries and Territories (OCT). The OCT include Greenland, New Caledonia, French Polynesia, French Southern and Antarctic Territories, Wallis and Futuna Islands, Mayotte, Saint Pierre and Miquelon, Aruba, Netherlands Antilles, Anguilla, Cayman Islands, Falkland Islands, South Georgia and South Sandwich Islands, Montserrat, Pitcairn, Saint Helena, Ascension Island, Tristan da Cunha, Turks and Caicos Islands, British Antarctic Territory, British Indian Ocean Territory, British Virgin Islands.