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ANNEXES PERTAINING TO PARAGRAPH 2 OF ARTICLE 16 ANNEX A.—LIST OF TERRITORIES REFERRED TO IN PARAGRAPH 2 (a) OF ARTICLE 16 United Kingdom of Great Britain and Northern Ireland. Dependent territories of the United Kingdom of Great Britain and Northern Ireland. Canada. Commonwealth of Australia. Dependent territories of the Commonwealth of Australia. New Zealand. Dependent territories of New Zealand. Union of South Africa including South West Africa. Ireland. India (as at 10 April 1947). Newfoundland. Southern Rhodesia. Burma. Ceylon. Certain of the territories listed above have two or more preferential rates in force for certain products. Any such territory may, by agreement with the other Members which are principal suppliers of such products at the most-favoured-nation rate, substitute for such preferential rates a single preferential rate which shall not on the whole be less favourable to suppliers at the most-favoured-nation rate than the preferences in force prior to such substitution. The imposition of a margin of tariff preference to replace a margin of preference in an internal tax existing on 10 April 1947 exclusively between two or more of the territories listed in this Annex or to replace the preferential quantitative arrangements described in the following paragraph shall not be deemed to constitute an increase in a margin of tariff preference. The preferential arrangements referred to in paragraph 5 (b) of Article 23 are those existing in the United Kingdom on 10 April 1947, under contractual agreements with the Governments of Canada, Australia and New Zealand, in respect of chilled and frozen beef and veal, frozen mutton and lamb, chilled and frozen pork, and bacon [and hams]. It is the intention, without prejudice to any action taken under sub-paragraph (h) of Part I of Article 43, that these arrangements shall be eliminated or replaced by tariff preferences, and that negotiations to this end shall take place as soon as practicable among the countries substantially concerned or involved. The film hire tax in force in New Zealand on 10 April 1947 shall, for the purpose of this Charter, be treated as a customs duty falling within Articles 16 and 17. The renters' film quota in force in New Zealand on 10 April 1947, shall for the purposes of this Charter be treated as a screen quota falling within Article 19.

The Delegation of Brazil has recorded a reservation on Article 23, paragraph 5 (6).