This paper examines the nature and extent of non-tariff restrictions on imports, focusing on the period in which Tariff Reform and Import Liberalization Program have been implemented. Since the non-tariff arena can easily offset the impact of tariff changes, it seeks to answer whether non-tariff measures affecting imports have negated or complemented the program. Analysis of the quantity impact measures indicates that non-tariff regulations have lead to the decline of import values. In general, it has negated the tariff reform program. Hence as a matter of policy, non-tariff measures should be transformed into tariffs, as these are not only less tractable but are also distortionary
