WORLD TRADE
ORGANIZATIONWT/L/400
10 May 2001
(01-2417)
INTRODUCTION OF HARMONIZED SYSTEM CHANGES INTO WTO
SCHEDULES OF TARIFF CONCESSIONS ON 1 JANUARY 1996
Extension of Time-Limit
Decision of 8 May 20011
The General Council,
Considering  that the Members of the WTO, by their Decisions of 13 December 1995,
18 July 1996, 24 April 1997, 22 October 1997, 24 April 1998, 14 October 1998, 15 June 1999,
4 November 1999, 3 May 2000, and 8 December 20002, acting pursuant to the provisions of paragraph 3
of Article IX of the WTO Agreement, suspended the application of the provisi ons of Article II of GATT
1994 until 30 April 2001, for the purpose of enabling the Members listed in the Annex to implement the
recommended amendments to the Harmonized System nomenclature;
Noting  that the Members listed in the Annex have requested an extension of the waiver for
reasons explained in their requests;
Considering  that the Members concerned would need more time to proceed with consultations
or possible Article XXVIII negotiations, in particular also in light of general reservations made by the
other Members,
Acting  pursuant to the provisions of paragra ph 3 of Article IX of the WTO Agreement,
Decide, in view of the exceptional circumstances, to suspend the application of the provisions of
Article II of GATT 1994, until 30 April 2002, for the purpose of enabling the Members listed in theAnnex to implement the recommended amendments to  the Harmonized System nomenclature, subject to
the following conditions:
 
(i) the Member concerned shall have submitted all documentation required under
paragraph 2 of the simplified procedures adopted by the GATT 1947 Committee onTariff Concessions to implement changes in the Harmonized System
3; or if special
circumstances apply, the Member concerned shall have requested technical assistance
from the Secretariat for the completion of such documentation;
                                                     
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO
Agreement agreed by the General Council (WT/L/93).
2 WT/L/124 + Corr.1, WT/L/173, WT/L/216, WT/L /243, WT/L/268, WT/L/281, WT/L/303, WT/L/338,
WT/L/351, WT/L/379.
3BISD 39S/300.WT/L/400
Page 2
(ii) the Member concerned shall, where nece ssary, promptly enter into negotiations and
consultations with interested Members pursuant to paragraphs 1-3 of Article XXVIII of
GATT 1994;
(iii) the negotiations and consultations mentioned above shall be completed not later than
30 April 2002;
(iv) pending the entry into force of the results of the negotiations or consultations mentioned
above, the other Members will be free to suspend concessions initially negotiated with
the Member concerned to the extent that th ey consider that adequate compensation is
not offered by the Member concerned.
(v) No further extension of this waiver, on a collective basis, would be granted.  However,
this would not preclude Members from re questing waivers on an individual basis.WT/L/400
Page 3
ANNEX
Argentina Norway
Brazil PakistanEgypt Panama
El Salvador Paraguay
Guatemala South Africa
Iceland Switzerland
Israel Thailand
Malaysia Uruguay
Morocco Bolivarian Republic of VenezuelaNew Zealand
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