“早期收获”计划项下所有零关税产品将分为三类，并根据下表时间框架来实行降税：

一、零关税产品分为以下三类

产品类别1，对于中国和巴基斯坦，指2005年实施的最惠国关税税率高于15％的所有产品。

产品类别2，对于中国和巴基斯坦，指2005年实施的最惠国关税税率在5％（含）－15％（含）的所有产品。

产品类别3，对于中国和巴基斯坦，指2005年实施的最惠国关税税率低于5％的所有产品。

二、零关税产品关税减让时间框架

产品类别 不迟于2006年1月1日 不迟于2007年1月1日 不迟于2008年1月1日

1 10％ 5％ 0％

2 5％ 0％ 0％

3 0％ 0％ 0％

Tariff Reduction Model of Zero-Tariff Items Under China-Pakistan Early Harvest Program

All products covered under the Early Harvest Programme shall be divided into 3 product categories for tariff reduction and elimination as defined and to be implemented in accordance with the timeframes set out as follows:.

A. Product Categories For Tariff Reduction And Elimination

The 3 product categories are defined as follows:

(I) Category 1

For China and Pakistan, this refers to all products with applied MFN tariff rates higher than 15%.

(ii) Category 2

For China and Pakistan, this refers to all products with applied MFN tariff rates between 5% (inclusive) and 15% (inclusive).

(iii) Category 3

For China and Pakistan, this refers to all products with applied MFN tariff rates lower than 5%.

B.Implementation Timeframes

The Early Harvest Programme shall be implemented no later than 1 January 2006 as follows:

ProductCategory Not later than 1 Jan 2006 Not later than 1 Jan 2007 Not later than 1 Jan 2008

1 10% 5% 0%

2 5% 0% 0%