L A'jRlcULTURAL _iER; 



UPPER VOLTA (Member of WACU) 



1022465115 



Item 



19681 



Customs 

 Duty 



Fiscal 

 Duty 



Total duty, 

 U.S. equivalent 



19572 



Customs 

 Duty 



Total duty, 

 U.S. equivalent 



Tobacco: 



Unmanufactured: 



Leaf or stalks. . . . 

 Manufactured: 



Cigars 



Cigarettes 



Smoking 



Chewing and snuff 



Percent 

 20 



75 

 75 

 75 

 75 



Francs 

 per kg. 



50 

 (percent) 

 730 

 730 

 615 

 615 



U.S. dollar 

 per pound 



Percent 

 20 



75 

 75 

 75 

 75 



US dollar 

 per pound 



(!) 





^ Imports from the EC and the Franc zone are exempt from payment of the Customs Duty. They are, however, subject to the 

 Fiscal Duty and all other taxes. Imports from the U.S. are subject to all taxes and duties, including the Custom Duty. The following 

 taxes listed apply to all tobacco imports of CIF value: Statistical tax 1 percent; Temporary Development tax 10 percent; Compen- 

 sating tax 3 percent; Temporary Support Tax 1.5 percent; Standard Tax 25 percent of amount of duty and statistical tax paid. There 

 is in addition a tobacco tax of 250 francs per kilo on manufactured tobacco only. 



2 France paid only the fiscal tax and no customs duty, while other countries paid both. 

 Add a transaction tax of $0.17, and a fiscal duty of $1.34. 



'* Add a transaction tax of $0.10, and a fiscal duty of $1.34. 



* Add a transaction tax of $0.04, and a fiscal duty of $1.13. 



Conversion rate, 1957 and 1968: 246.8 CFA francs = US$1.00, and on August 11, 1969 the currency exchange rate changed to 

 277.7 CFA francs = USl.OO. 



ZAMBIA 





1968 



1957 



Item 



Specific rate 

 (local 

 currency) 



Adval. 

 rate 



Total duty, 

 U.S. equiv. ^ 



Specific rate 



(local 



ciurency) 



Adval. 

 rate 



Total duty, 

 U.S. equiv. ^ 



Tobacco: 



Unmanufactured 



Manufactured: 



Cigars and cigarillos 



Cigarettes 



Snuff 



Manufactured: 



For cigarettes 



Other, n.e.s 



Kwacha 

 per lb. 

 0.67 



3.00 



5.00 



.30 



1.50 

 .75 



Percent 



30 

 30 



U.S. dol. 

 per lb. 

 0.94 



.42 



2.10 

 1.05 



I s d 

 per lb. 

 5 



10 6 

 10 

 4 



5 

 5 



Percent 



15 

 15 



U.S. dol. 

 per lb. 

 0.70 



.56 



.70 

 .70 



' Conversion rate, 1957: 1 pound (20 shillings) = US$2.80 and 1968: 1 Zambian Kwacha (100 ngwee) = US$ 1.40. 

 Note: There are no additional taxes on imports, except for excise taxes on imported cigarettes. 



71 



