RESTRICTEDWORLD TRADE
ORGANIZATIONG/MA/63
18 June 1999
(99-2480)
Committee on Market Access
CONSOLIDATED TARIFF SCHEDULES DATABASE
TECHNICAL CO-OPERATION PROJECT
Note by the Secretariat
A proposal on the consolidated tariff schedules database technical co-operation project, was
circulated as an informal document at the 27th November 1998 meeting of the Market Access
Committee.  The proposed project was approved by the Committee at that meeting, and the necessary
funds to launch this project were obtained recently.  In light of these developments and to ensure
transparency, the informal note is being re-issued as an official document with the addition of an
annex containing a table summarizing the status of  Members' schedules beginning with pre-Uruguay
Round schedules and up to the present time (16 June 1999).  It also gives an indication of the next
stage of work required to be done in relation to a Member's schedule.  The table has been drawn up on
the basis of information available to the Secretariat and attempts to be as complete as possible.  This
work was done on the Secretariat's own responsibility in conjunction with this project and has no legal
implications regarding Members' rights or obligations.
________________G/MA/63
Page 2
Consolidated Tariff Schedules Database Technical Co-operation Project
1. The establishment of consolidated loose-leaf schedules on goods has been under discussion
in the Committee on Market Access since its first meeting on 31 May 1995.  Among the issues dealtwith by the Committee were: the information to be included in the consolidated schedules and theintroduction of amendments to the schedules resu lting from changes in the Harmonized System (HS)
in 1996.  These discussions resulted in the Decision on the Establishment of Loose-leaf Scheduleson Goods (G/L/138) being approved by the Council for Trade in Goods on 29 November 1996.The Decision addresses inter alia  the legal status of the schedules and the information to be included
in the schedules.  It provides that the consolidated schedules "shall be binding instruments,replacing all previous schedules for all purposes relating to a Member's rights and obligations underthe WTO, except with respect to historical Initial Negotiating Rights (INRs).  The schedulestherefore shall contain all necessary information in order to reflect the exact situation in respect ofeach tariff concession and commitment."
2. The tariff concessions of all Members are available in the Secretariat.  However, for many
Members, the information is not consolidated (i.e. in one list, containing all concessions to-date in agiven nomenclature).  The most recent concessions are contained in several sources
1.  These include
the pre-Uruguay Schedules and rectifications to these schedules, the Uruguay Schedules and theirrectifications, Accession Schedules, ITA Schedules and other concessions such as pharmaceuticalsand distilled spirits. A good part of this information is already available in electronic format but, for
the most part, not in a standardized database format.
Proposal
3. To improve the situation regarding the consolidation of Members' tariff concessions, the
Secretariat has outlined a proposal to construct the consolidated Tariff Schedules Database. In this
proposal, it is assumed that the Secretariat would prepare draft files of consolidated tariff concessions
for developing countries, and without seeking, in principle, additional information.
4. Developed countries would prepare their submissions for the Tariff Schedules Database using
the electronic format developed by the Secretariat.  Upon request, the Secretariat might also providethose countries with the software tools developed in the course of the project.
5. The project would cover the formatting and consolidation of the tariff schedules of around
one hundred developing countries
2. The result would be a database containing the consolidated draft
tariff schedules, composed of the data elements as described in Annex 1. A ll elements described in the
Decision on the Establishment of Loose-leaf Schedules on Goods (G/L/138) have been included. Thedatabase would be established as a working tool only, without implications as to the legal status ofthe information stored therein. However, the database would accurately reflect Members'concessions.  The Secretariat would furnish Members with their consolidated draft schedules files.Members would then notify their approval to the Secretariat and could submit their consolidatedschedules to the Secretariat according to the usual procedures.
3  This would also enable Members to
take further action in order to submit the required documentation related to HS changes.
                                                     
1 Additional information is provided in the annex.
2 The South African Customs Union (SACU) Members are counted as one.
3 This might not be necessary for Members that have already furnished the required documentation for
the introduction of the HS 1996 in their schedules.  However, these Members would need to approve thecontents of their database files.G/MA/63
Page 3
6. The Secretariat has analysed the different cases that may occur when preparing the tariff
schedules. These cases and the corresponding work to be carried out can be summarized as follows:
Case 1: Countries that have provided complete HS 1996 schedules ( 14 countries)
- standardize complete HS 1996 schedule
- introduce ITA and/or other rectifications (9 countries)
- no ITA, no rectifications (5 countries)
Case 2:  Countries that have provided the list of items affected by HS 1996 changes and have a
complete Uruguay Round schedule (7 countries)
- standardize list of concessions affected by HS 1996 changes
- introduce the Uruguay Round concessions that were not affected by the HS 1996
changes
- introduce ITA and/or other rectifications (6 countries)
- no ITA, no rectifications (1 country)
Case 3:  Countries that provided the list of it ems affected by HS 1996 changes and do not have a
complete Uruguay Round Schedule (5 countries)
- standardize list of concessions affected by HS 1996 changes
- introduce the Uruguay Round concessions that were not affected by the HS 1996
changes
- add pre-Uruguay Round concessions not reported in the Uruguay Round Schedule
- introduce ITA and/or other rectifications (3 countries)
- no ITA, no rectifications (2 countries)
Case 4:  Countries that did not provide HS 1996 documentation and have a complete Uruguay
Round Schedule (50 countries)
- standardize complete Uruguay Round Schedule
- transpose to HS 1996 (if applicable for the Member)
- introduce ITA and/or other rectifications (7 countries)
- no ITA, no rectifications (43 countries)
Case 5:  Countries that did not provide HS 1996 documentation and do not have a complete
Uruguay Round Schedule (24 countries)
- standardize Uruguay Round Schedule
- transpose to HS 1996 (if applicable for the Member)
- add the pre-Uruguay Round concessions that were not reported in the Uruguay Round
Schedule
- introduce ITA and/or other rectifications (4 countries)
- no ITA, no rectifications (20 countries)
7. Situations would arise when the Secretariat would require assistance from Members in
determining how the information should be recorded (i.e. when correlation tables are not available).
For these cases, the Secretariat would provide the Member with a list of the items affected (at the
HS1992 or HS1996 six-digit level or at the tariff line level) and the corresponding information for theconcessions.  The Member would then decide on the recording of the tariff lines and the
corresponding concession information.G/MA/63
Page 4
8. Where possible, this list would also contain proposals to solve these problems, which would
be developed according to two of the methods recommended in the Decision of 12 July 1983 (GATT
Concessions under the Harmonized Commodity Desc ription and Coding System - BISD 33S/135 -
L/5470/Rev.1).  These are:
(a) Applying the lowest rate of any previous heading to the whole of the new heading.
(b) Applying the arithmetic average of the previous rates of duty.
Proposals could also be developed by the Secretariat on the basis of the following methods, if
the Member concerned makes the request and provides the information to establish trade allocations
for the items in question.
(c) Applying the rate previously applied to the heading or headings with the majority of trade.
(d) Applying the trade-weighted average rate of duty for the new heading.
Funding and time frame
9. The project would be funded through special contributions to the technical assistance
programme and would be carried out in one year.G/MA/63
Page 5
Annex 1
Data Elements for inclusion in the Consolidated Tariff Schedules Database
Refer to the following pages for an explanation of each data element.
Data Elements for inclusion in the Consolidated Tariff Schedules Database
N.B. In addition to the data elements described in the Decision on the Establishment of Loose-leaf
Schedules on Goods (G/L/138), a few additional data elements have been added for internal use by theSecretariat to facilitate the establishment of electronic tools for data formatting and consolidation ofschedules.
Tariff line number or
HS codeThe customs tariff line number (or HS code) associated with the product
for which a concession was offered.  Each entry in the database would
have a number associated with it (including HS and tariff headings).
Suffix (Ex) Indicates that the concession pertains to part of the tariff line or HS
code.Concessions
Tariff line
Tariff suffix (ex)
Source of concession
Certification indicator
Product level
Product description
Base duty - ad valorem
Base duty - other
Base duty units
Base duty - bindingBound duty - ad valorem
Bound duty - other
Bound duty units
Special safeguard
Implementation period from
Implementation period to
Present INR
Earlier INR's (if available)Earlier concessions (if available)
Present Legal Instrument
First Legal Instrument (if available)
Other Duties and Charges:
ODC ad valorem dutyODC other duty
ODC duty units
ODC Textual information
CommentsNotes
Note numbe r
Note text
Note link to tariff line(s)G/MA/63
Page 6
Source of the concession This would indicate the source of the concession (pre-UR, UR, HS
1996, ITA, rectifications, etc).  This data element has been introducedto facilitate the consolidation of concessions by the Secretariat but mightbe of use to Members that are carrying out the work themselves.
Certification indicator Shows whether or not the concession had been certified. This has been
included at the request of Members. Values could be:
Y (Yes)N (No)
Product level This element has been introduced to define the hierarchical structure of
the schedule's nomenclature in the database.  It is used in conjunctionwith the tariff line to uniquely identify each tariff line and is required forthe conversion tools developed by the Secretariat.  For Members thatare carrying out the work themselves, it would not be required if HSand tariff heading numbers were recorded using a numbering schemethat does not contain duplicates.
Values could be:02 - 06 HS 2-digit through HS 6-digit headings07 - 98 Other headings according to the hierarchy of the schedule99 Tariff lineThe following example illustrates the use of the product level, which
would be automatically generated by the software conversion tools that
have been developed by the Secretariat:
Original
product codeProduct description Bound
dutyStandardized
product codeProduct
level
0101 Horses, asses, mules and hinnies, live: 0101 4
 - horses: 01011 5
 - - pure-bred breeding animals: 010111 6
0101.11 10  - - - within tariff quota (no 1)* 5 01011110 99
0101.11 90  - - - other 10 01011190 99
 - - other: 010119 6
 - - - for slaughter: 0101191 7
0101.19 11  - - - - within tariff quota (no 5)* 3 01011911 99
0101.19 19  - - - - other 6 01011919 99
 - - - other: 0101199 7
0101.19 91  - - - - within tariff quota (no 1)* 2 01011991 99
 - - - - other: 01011992 8
0101.19 92  - - - - - of a height exceeding 1,48 m 5 01011992 99
0101.19 93  - - - - - of a height exceeding 1,35 m 
but not exceeding 1,48 m4 01011993 99
0101.19 94  - - - - - of a height not exceeding 
1,35 m3 01011994 99G/MA/63
Page 7
Product Description Tariff line or HS heading description
Base duty - ad valorem Ad valorem duty rate used as the base rate in the most recent
negotiations.
Base duty - other Specific, mixed, compound or other base duty, where applicable.
Base duty units Where applicable, unit of specific or other duty.
Base duty binding Binding status of the base duty.  Possible values could be:
B (Bound)U (Unbound)
Bound duty - ad valorem Ad valorem duty of the latest concession.
Bound duty – other Specific, mixed, compound or other duty.
Bound duty units Where applicable, unit of specific or other duty.
Implementation period
(from)Start year of the first reduction.
Implementation period
( to)End year when the final concession is implemented.
Special Safeguard
indicatorIndication that the Special Safeguard provision is applicable to the tariff
line or HS code (applicable only for agricultural products).  Possiblevalue could be "SSG".
INRs on the present
concessionWTO Member(s) holding Initial Negotiating Rights (INR's) on the
present concession.
INR's on earlier
concession(s)If available, WTO Member(s) holding INRs on earlier concession(s).
Earlier concessions If available, duty level of concessions granted for historical INRs.
Legal instrument
containing the present
concessionWTO Legal instrument in which the present concession on the product
was established  (e.g. UR/94)
Legal instrument
containing the first
concessionIf available, WTO / GATT legal instrument in which the first
concession on the product was established (e.g. G/47, T/51)
Other duties and charges
- ad valorem dutyOther duties and charges applicable to the tariff line - this can consist of
ad valorem and specific elements or textual information.
Other duties and charges
- other dutyOther duties and charges applicable to the tariff line – this can consist of
ad valorem and specific elements or textual information.
Other duties and charges- other duty unitsWhere applicable, unit of specific or other duty.
Other duties and charges
- textual informationOther information on duties and charges applicable to the tariff line
Comments Comments relating to the individual concessions could be recorded here.G/MA/63
Page 8
Notes Notes would be recorded in a separate table and would consist of a note
number, textual information and links to the tariff line entries (or HSheadings) to which the note is applicable.G/MA/63
Page 9
Annex 2
Situation of Schedules of WTO Members
The attached table reflecting the situation of schedules of WTO Members was prepared for
information purposes.  It is intended to assist 1) the project team in the Secretariat in its preparation ofthe draft files of consolidated tariff concessions for developing country Members, and 2) developed
country Members which are expected to prepare submissions for the Tariff Schedules Database.
Additionally, the Secretariat has indicated the next stage of work which remains to be done with
respect to a Member's schedule.  This work derives from obligations in connection with the
introduction of the Harmonized System or its changes, for example and is independent from the work
carried out by the Secretariat under the Consolidated Tariff Schedules Database Project.  In order to
facilitate the reading of the table, some background information has been provided.
Background Information
All WTO Members have a WTO schedule of tariff concessions which is either annexed to the
Marrakesh Protocol to the GATT 1994 or to a Protocol of Accession.  Some Members have alsoschedules pre-dating the Uruguay Round which reflect concessions granted previously.  Following the
entry into force of the Harmonized System
4 (HS) on 1 January 1988 (HS88), the pre-UR schedules of
those GATT contracting parties which are also contracting parties to the HS Convention were
required to be transposed into the HS5. The GATT Committee on Tariff Concessions developed
procedures for this purpose (BISD 30S/17).  A certain number of schedules have been transposed,certified and annexed to Protocols.  Some Members undertook to renegotiate their schedules in
connection with the implementation of the HS and have either completed the process or are under
waiver.  The situation regarding pre-UR schedules is set out in column 4 of the table.  The term
"None" is used for those Members that have no GATT schedule of concessions. However, these
Members did submit a schedule either during the Uruguay Round or at the time of their accessionfollowing the Uruguay Round.  Column 5 indicates whether the schedules of WTO Members are
annexed to the Marrakesh Protocol or to a Protocol of Accession.
Periodically, the HS Committee of the Worl d Customs Organization (WCO) undertakes a
review of the HS to take account of changes in technology and patterns in international trade and
recommends certain amendments to the HS.  The first set of such changes came into force on
1 January 1992 (HS92) and the second, more substantial set on 1 January 1996 (HS96).  The
Committee on Tariff Concessions established simplified procedures to implement these changes and
any future changes in the HS relating to GATT concessions (BISD 39S/300).  Eleven GATT
contracting parties followed these procedures to introduce the HS92 changes and submitted
documentation.  For the purpose of implementing HS96 changes on 1 January 1996 and subsequently
to undertake Article XXVIII consultations and negotiations, thirty-three Members initially requested awaiver.  The waivers were granted in December 1995 (WT/L/124) and have been extended since then
for periods of 6 months at a time.  Since the waivers were granted initially, a few Members have
requested to be added to the list of countries under waiver, while a few other Members have not
requested an extension.  The latest waiver decisi on (WT/L/303) grants an extension of the waivers
                                                     
4The Harmonized System (HS) nomenclature, which was developed in the World Customs
Organization (formerly the Customs Cooperation Council) entered into force on 1 January 1988 through aConvention.   As of 13 November 1998, the HS Convention had 81 contracting parties (EC counted as one) andan additional 70 countries applying the HS without being contracting parties to the HS Convention.
5 Article 3 of the HS Convention obliges HS contracting parties to ensure that their customs tariff and
statistical nomenclatures are in conformity with the Harmonized System. It is to be noted that  those contracting
parties which were not contracting parties to the HS, but nevertheless apply the HS in their national customs
tariff also undertook this exercise in order to keep the authentic texts of their schedules up to date and in
conformity with their national customs tariff.G/MA/63
Page 10
until 31 October 1999.  The decision requires Members under waiver to either submit relevant
documentation or if special circumstances apply, to request technical assistance from the Secretariat for
the completion of such documentation.  Column 6 of the table reflects the situation with respect to
HS96 changes. HS92 changes have been indicated in  column 3 as these changes relate to pre-UR
schedules.
Following the Uruguay Round, a number of WTO Members submitted rectifications and
modifications to UR schedules.  The procedures for such rectifications/modifications were adopted by
the GATT CONTRACTING PARTIES on 26 March 1980 (BISD 27S/25). The
rectifications/modifications which have been notified include concessions made in the context of the
Ministerial Declaration on Trade in Information Technology Products (ITA), the Pharmaceutical
Understanding (pharma), or reflect the results of bilateral negotiations (distilled spirits).  Other
notifications include autonomous improvements in concessions, changes pursuant to provisions ofWTO Agreements, information on other duties and charges (ODCs) and changes of a technical nature.
Column 7 reflects the situation on rectifications and modification of schedules.
Rectifications/modifications pertaining to the ITA, the Pharmaceutical Understanding, or the results
of bilateral negotiations on distilled spirits and ODCs have been specified; all others have been
referred to as "other".  Some of these changes have been certified, while others remain pending (dueto reservations, domestic approval procedures etc.).
As may be noted from the table, Members are at very different stages with respect to their
schedules. Some Members, who are applying the HS, have pre-UR schedules which are in a
nomenclature other than the HS. In these cases and in order to ensure consistency between thecustoms tariff and schedule of concessions, the Member needs to transpose its schedule into the HS
using the procedures in BISD 30S/17.  Others have pre-UR schedules which have already been
transposed into the HS, but only into the 1988 or 1992 versions, and the HS96 changes would need to
be introduced using the procedures set out in BISD 39S/300.  The final objective is  for all Members
to have a consolidated schedule pursuant to the decision on the "Establishment of ConsolidatedLoose-Leaf Schedules on Goods" (G/L/138), which has already been referred to in paragraph 1 of this
document.  These consolidated schedules in loose-leaf format should, ideally, be the basis when
further amendments to the HS will be introduced in the year 2002.  Column 8 of the table gives an
indication of the immediate work that needs to be completed in relation to Members' schedules.  In
this connection, it is worth noting that in the past  some Members, in doing this work, have combined
various steps of the process. For example, some Members chose to transpose their pre-UR schedule
into the HS and introduce HS96 changes to this schedule as well as their UR schedule all in one step.
Another example is with respect to the introductio n of HS96 changes to schedules of concessions.
Certain Members submitted consolidated loose-leaf schedules which incorporated HS96 changes
rather than just the pages of their loose-leaf schedules affected by HS96 changes which is what is
foreseen under the procedures.  Of course, while not stated explicitly in each case under column 8, the
final objective, as noted before, is to submit consolidated schedules of concessions pursuant to thedecision in G/L/138.G/MA/63
Page 11Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
1 AngolaXCXXIX
(129)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
2 Antigua and
Barbuda+XCVII (97) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
3 Argentina* LXIV (64) Schedule annexed to
Geneva (1995)
Protocol.MP Submitted a consolidated
schedule in loose-leaf
format including HS96
changes(G/SECRET/HS96/30).
(reservations
i were raised
on the HS96
documentation, presently
under waiver (WT/L/303)).G/MA/TAR/RS/52 (other) was
certified (WT/Let/292).Consultations with trading partners having
raised reservations on HS96 documentation
to be concluded.
4 Australia* I (1) Schedule annexed to
Second Geneva(1987) Protocol.
HS92 changes
certified (Let/1793).MP Submitted a list of tariff
items affected by HS96changes
(G/SECRET/HS96/19 +
Corr.1).
(reservations were raised
on the HS96documentation, presently
under waiver (WT/L/303)).G/SP/1 (other) (approved)
ii
G/SP/8 (other) (approved)ii
G/RS/3 (other)  was certified
(Let/1954).
G/MA/TAR/RS/31 (ITA)
was certified (WT/Let/248).Consultations with  trading partners having
raised reservations on HS96 documentationto be concluded.
5B a h r a i n+XCVIII(98)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 12
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
6 Bangladesh* LXX (70) Pre-UR scheduleiii is
being renegotiatedunder waiver
(WT/L/299) in
connection with theimplementation of
the HS.
Documentation wascirculated in
SECRET/HS/29, but
not yet certifiedbecause of
reservations.
See column (8)MP See column (8) First, consultations with trading partners
having raised reservations on 
proposed pre-
UR schedule in HS to be concluded.
Second, procedures for  the introduction of
HS changes (BISD 39S/300) to be followedif HS96 changes affect the transposed pre-
UR schedule and the MP.
7B a r b a d o s+XCIV (94) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
8B e l i z e+C (100) None MP See column (8) G/SP/7 (ODCs) (approved)iiProcedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
9B e n i n+XLVIII(48)Schedule established
in Second
Certification ofRectifications and
Modifications
(1964).
See column (8)MP See column (8) Pre-UR schedule to be transposed into HS
(BISD 30S/17).  Second, HS96 changes to
be introduced to transposed pre-UR scheduleand MP following procedures under BISD
39S/300.G/MA/63
Page 13Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
10 Bolivia+LXXXIV
(84)Pre-UR schedule
transposed into HSand certified
(WT/Let/204)
iv.MP (presently under waiver for
the introduction of HS96(WT/L/303)).
Documentation was
submitted to the Secretariat
for verification.G/MA/TAR/RS/49 (other)
(certification in progress)
11 Botswana* CI (101) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
12 Brazil* III (3) Schedule annexed to
Geneva (1994)
Protocolv.MP Submitted a consolidated
schedule in loose-leaf
format including HS96changes
(G/SECRET/HS96/36+
Corr.1).
(reservations  were raised
on the HS96documentation, presently
under waiver (WT/L/303)).
See column (8)Consultations with  trading partners having
raised reservations on HS96 documentation
to be concluded.G/MA/63
Page 14
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
13 Brunei
Darussalam+CII (102) None MP Submitted a list of tariff
items affected by HS96changes
(G/SECRET/HS/96/14 +
Rev. 1).
(reservations  were raised
on the HS96documentation, presently
under waiver (WT/L/303)).
See column (8)Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
14 Bulgaria* CXXXIX
(139)None PA (2/10/1996) (presently under waiver for
the introduction of HS96
changes (WT/L/303)).
See column (8)Documentation related to the
implementation of HS96 to be submitted
pursuant to procedures for the introduction
of HS changes (BISD 39S/300).
15 Burkina
Faso*XLVI (46) Schedule established
in Second
Certification of
Rectifications andModifications
(1964).
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changes
to be introduced to transposed pre-UR
schedule and MP following proceduresunder BISD 39S/300.
16 BurundiXLV (55) Schedule established
in Third
Certification of
Rectifications andModifications
(1967).
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17). Second, HS96 changes
to be introduced to transposed pre-UR
schedule  and MP following proceduresunder BISD 39S/300.G/MA/63
Page 15Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
17 Cameroon* CIII (103) None MP See column (8) Information on ODCs submitted in
April 1995ii.Procedures for  the introduction of HSchanges (BISD 39S/300) to be followed ifHS96 changes affect the MP.
18 Canada* V (5) Schedule annexed to
Second Geneva(1987) Protocol.MP Submitted a list of tariff
items affected by HS96changes
(G/SECRET/HS96/7 +
Add.1).
(certification of changes in
progress)
See column (8)G/RS/24 (other)  was certified
(WT/Let/16).
G/RS/25 was certified
(pharma) (WT/Let/8).
G/MA/TAR/RS/13 + Add.1
(pharma) were certified
(WT/Let/270 and 272,
respectively).
G/MA/TAR/RS/19 (ITA)  was
certified (WT/Let/158).
G/MA/TAR/RS/59 (pharma)
(three-month period not yet over)Consolidated schedule in loose-leaf format
to be submitted (G/L/138).
19 Central
African
Republic*CIV (104) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
20 Chad* CV (105) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
21 Chile+VII (7) Schedule annexed to
Geneva (1993)
Protocol.
See column (8)MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the Schedule annexed
to the Geneva (1993) Protocol and the MP.G/MA/63
Page 16
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
22 Colombia+LXXVI
(76)Schedule annexed to
Geneva (1993)Protocol.MP A consolidated schedule in
loose-leaf format includingHS96 changes is certified
(WT/Let/267)G/MA/TAR/RS/51 (other)
(reservations were raised)
23 Congo+CVI (106) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
24 Congo,
Democratic
Republic ofthe*LXVIII
(68)Schedule was
renegotiated during
the UR.
All previous
concessions
replaced by the UR
schedule.MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
25 Costa Rica+LXXXV(85)Schedule annexed to
Geneva (1994)
Protocol
v.MP Submitted  a list of tariff
items affected by HS96
changes
(G/SECRET/HS96/37).
(reservations were raised
on the HS96documentation, presently
under waiver (WT/L/303)).
See column (8)G/MA/TAR/RS/28 (ITA)
was certified (WT/Let/196).Consultations with  trading partners having
raised reservations on HS96 documentation
to be concluded.G/MA/63
Page 17Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
26 Côte d'Ivoire* LII (52) Schedule established
in ThirdCertification of
Rectifications and
Modifications(1967).  
Additional
concessions given in
1979.
See column (8)MP See column (8) Information on ODCc
submitted  in April 1995ii.First, pre-UR schedule to be transposed into
HS (BISD 30S/17). Second, HS96 changesto be introduced to transposed pre-UR
schedule and MP following procedures for
the introduction of HS changes (BISD39S/300).
27 Cuba* IX (9) Schedule annexed to
Geneva (1993)
Protocol.MP A consolidated schedule in
loose-leaf format including
HS96 changes is certified
(WT/Let/192 + Corr.1).G/RS/9 (other)  was certified
(Let/1954).
28 Cyprus* CVII (107) None MP See column (8) G/SP/6 (ODCs) (approved)iiProcedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
29 Czech
Republic*XCII (92) Protocol of
Accession
(19/2/1993)MP Submitted a list of tariff
items affected by HS96
changes (G/SECRET/HS96/5
 + Corr.1).
(certification in progress)G/RS/20 (other)  was certified
(WT/Let/8).
G/MA/TAR/RS/40 (ITA)  was
certified (WT/Let/256).Consolidated schedule in loose-leaf format
to be submitted (G/L/138).
30 Djibouti* CXXXVII
(137)Inherited
concessionsspecified in Section
D of Schedule XI –
 France whensucceeding to the
GATT in 1994.
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17). Second, HS96 changesto be introduced to transposed pre-UR
schedule and MP following procedures for
the introduction of HS changes (BISD39S/300).G/MA/63
Page 18
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
31 Dominica+CVIII
(108)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
32 Dominican
Republic+XXIII (23) Pre-UR schedulevi
transposed andcirculated
(G/SECRET/HS/10)
(90-day period not
yet over)
See column (8)MP See column (8) G/SP/3 (ODCs) (approved)
ii
G/RS/26 (other)
(reservations  were raised).
Following consultations a newnotification was submitted
(G/MA/TAR/RS/54) which was
certified (WT/Let/293).First, procedures for the transposition of pre-
UR schedule into HS (BISD 30S/17) to becompleted.  Second, HS96 changes to be
introduced to MP following procedures for
the introduction of HS changes (BISD39S/300).
33 Ecuador+CXXXIII
(133)None PA  (16/8/1995) See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the PA.
34 Egypt+LXIII (63) Schedule was
renegotiated duringthe UR.
All previous
concessions
replaced by the UR
Schedule.MP Submitted  a consolidated
loose-leaf scheduleincluding HS96 changes
(G/MA/TAR/RS/50/Rev.1)
(see also column 7)
(reservations were raised
on the HS96documentation, presently
under waiver (WT/L/303)).
See column (8)G/MA/TAR/RS/50/Rev.1
(other) (see also column 6)
(reservations were raised)Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.G/MA/63
Page 19Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
35 El Salvador+LXXXVII
(87)Pre-UR schedulevii
transposed into HS,
and circulated
(G/SECRET/HS/1),
but not  yet certifieddue to reservations.
Was under waiver
until 30 June 1995.
See column (8)MP (under waiver for the
introduction of HS96changes (WT/L/303)).
See column (8)G/MA/TAR/RS/14 (other)
(reservations were raised)
G/MA/TAR/RS/45 (ITA)
(awaiting  domestic approval.)First, consultations with trading partners
having raised reservations on proposed pre-
UR schedule in HS to be concluded. Second,
documentation related to the implementationof HS96 to be submitted pursuant toprocedures for the introduction of HS
changes (BISD 39S/300).
36 European*
Communities
(EC – 15)viiiCXL (140) EC – 12 Schedule
annexed to Third
Geneva (1987)
Protocol.
HS92 changes
certified (Let/1793).MP (EC – 12) Submitted a list of tariff
items  affected by HS96
changes
(G/SECRET/HS96/3).
(reservations were raised
on the HS96
documentation,
the waiver for theintroduction of HS96
changes to WTO schedules
expired on 31 October1998, an extension was not
requested).G/SP/2 (other) (approved)
ii
G/MA/TAR/RS/6 (other) was
certified (WT/Let/101).
G/MA/TAR/RS/16 (ITA)
was certified (WT/Let/156).
G/MA/TAR/RS/30 (distilled
spirits) was certified (WT/Let/178).
G/MA/TAR/RS/47 (ITA)  was
certified (WT/Let/261).
G/L/65/Rev.1 + Add.2 + Corr 1 +
Add.3 (pharma + others –
rectifications to Schedule EC-15
which is not yet certified ).Article XXIV:6 enlargement negotiations to
be completed.
37 Fiji* CIX (109) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 20
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
38 Gabon+XLVII (47) Gabon did not
recognize existingschedule when
succeeding to GATT
in 1963 (BISD12S/75).MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
39 GambiaX, The CX (110) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
40 Ghana+CXI (111) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
41 Grenada+CXXVII(127)None PA  (15/11/1995) See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the PA.
42 Guatemala+LXXXVIII
(88)Pre-UR schedule
transposed into HS
and certified(WT/Let/271)
ix.MP Submitted  a consolidated
loose-leaf schedule
including HS96 changes(G/SECRET/HS96/41).
(reservations were raised
on the HS96
documentation.  Was
under waiver until 30 April1999 (WT/L/281), did not
request an extension).
See column (8)Consultations with  trading partners having
raised reservations on HS96 documentation
to be concluded.
43 Guinea
BissauXCXXX(130)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 21Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
44 Guinea,
Republic of*CXXXVI
(136)Inherited
concessionsspecified in Section
C of Schedule XI-
France whensucceeding to GATT
in 1994.
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changesto be introduced to transposed pre-UR
schedule and MP following procedures for
the introduction of HS changes (BISD39S/300).
45 Guyana+CXII (112) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
46 Haiti+XXVI (26) Schedule established
in Annecy 1949
Protocol,  additional
concessionscontained in
Torquay 1951,
Geneva 1956 andGeneva 1962
Protocols.
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17). Second, HS96 changes
to be introduced to transposed pre-UR
schedule and MP following procedures forthe introduction of HS changes (BISD
39S/300).
47 Honduras+XCV (95) Protocol of
Accession
(2/3/1994)MP (presently under waiver for
the introduction of HS96
changes (WT/L/303)).
See column (8)Documentation related to the
implementation of HS96 to be submitted
pursuant to procedures for the introduction
of HS changes (BISD 39S/300).G/MA/63
Page 22
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
48 Hong Kong,
China+LXXXII(82)Schedule annexed to
Second Geneva(1987) Protocol.MP A consolidated schedule in
loose-leaf format includingHS96 changes is certified
(WT/Let/76).G/MA/TAR/RS/9 (other) was
certified (WT/Let/171).
G/MA/TAR/RS/37 (other)
was certified (WT/Let/252).
G/MA/TAR/RS/21 (ITA)
was certified (WT/Let/160).
49 Hungary* LXXI (71) Schedule annexed to
Geneva (1993)Protocol.MP A consolidated schedule in
loose-leaf format includingHS96 changes is certified
(WT/Let/264).G/RS/19 (other)  was certified
(WT/Let/8).
50 Iceland* LXII (62) Schedule annexed to
Geneva (1992)
Protocol.MP Submitted a consolidated
schedule in loose-leaf
format including HS96
changes(G/SECRET/HS96/38 +
Corr.1 + Add.1).
(reservations were raised
on the HS96
documentation, presentlyunder waiver (WT/L/303)).
See column (8)G/MA/TAR/RS/22 (ITA)  was
certified (WT/Let/159)Consultations with  trading partners having
raised reservations on HS96 documentation
to be concluded.G/MA/63
Page 23Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
51 India* XII (12) Schedule annexed to
Geneva (1994)Protocol
v.MP Submitted  a consolidated
schedule in loose-leafformat including HS96
changes
(G/SECRET/HS96/8 +Corr.1)
(reservations were raised
on the HS96
documentation, presently
under waiver (WT/L/303)).
See column (8)G/MA/TAR/RS/24 (ITA)  was
certified (WT/Let/181).Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
52 Indonesia* XXI (21) Schedule annexed to
Geneva (1992)
Protocol.MP Submitted  a consolidated
schedule in loose-leaf
format including HS96changes
(G/SECRET/HS96/33 +
Corr.1).
(certification in progress)G/MA/SP/1 and Add.1 (other)
(approved)ii
G/RS/21 (other)
(reservations were raised).
Following consultations, anew notification
G/MA/TAR/RS/39 was
submitted and certified(WT/Let/255).
G/MA/TAR/RS/23 (ITA)  was
certified (WT/Let/157).G/MA/63
Page 24
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
53 Israel* XLII (42) Pre-URx schedule
transposed andcirculated in
SECRET/HS/31/
Add.1
(certification in
progress)MP Submitted a list of tariff
items affected by HS96changes (G/SECRET/
HS96/26 + Add.1).
(reservations  were raised
on the HS96
documentation, presentlyunder waiver (WT/L/303)).
See column (8)G/MA/TAR/RS/25 (ITA)  was
certified (WT/Let/174).Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
54 Jamaica+LXVI (66) Pre-UR schedule
transposed into HS
(WT/Let/257).MP See column (8) HS96 changes to be introduced to pre-UR
schedule and MP following procedures
under BISD 39S/300.
55 Japan* XXVIII
(28)Schedule annexed to
First Geneva (1987)Protocol.
HS92 changes
circulated in
SECRET/C/HS/7
(approved).MP A consolidated loose-leaf
schedule including HS96changes is certified
(WT/Let/67).G/RS/6 (other)  was certified
(Let/1953).
G/RS/7 (pharma)  was certified
(Let/1953).
G/MA/TAR/RS/10 + Corr.1
(pharma) were certified
(WT/Let/138).
G/MA/TAR/RS/12 + Corr.1
(ITA) were certified
(WT/Let/138)
G/MA/TAR/RS/55 +
Corr.1 + 2  (pharma)
(approved)
G/MA/TAR/RS/57 (other)
(reservations were raised)G/MA/63
Page 25Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
56 Kenya* CXIII
(113)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
57 Korea* LX (60) Schedule annexed to
Second Geneva(1987) Protocol.
HS92 changes were
certified (Let/1793).MP Submitted  a consolidated
schedule in lose-leafformat including HS96
changes
(G/SECRET/HS96/4 +Corr.1 + 2 + Corr.2/Rev.1
+ Add.1+ 2)
(certification in progress).G/MA/TAR/RS/33 (ITA)  was
certified (WT/Let/249).
G/MA/TAR/RS/56 +
Corr. 1 (English only) (other)
(certification in progress)
58 Kuwait+CXIV(114)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
59 Kyrgyz
Republic+CXLII(142)None PA (14/10/1998)
60 Latvia,
Republic of*CXLIII
(143)None PA (14/10/1998) G/MA/TAR/RS/58 + Corr.1 (other)
(certification in progress)
61 Lesotho* CXV (115) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 26
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
62 Macau+LXXXIX
(89)Schedule circulated
in document L/7023.Not certified.
Schedule was also
considered in theframework of the
UR.MP A consolidated schedule in
loose-leaf format includingHS96 changes is certified
(WT/Let/269).G/MA/TAR/RS/27 (ITA)  was
certified (WT/Let/177).
G/MA/TAR/RS/35 (pharma)
was certified (WT/Let/251).
63 Madagascar* LI (51) Schedule established
in Second
Certification of
Rectifications andModifications
(1964).
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changes
to be introduced to transposed pre-UR
schedule and MP following procedures forthe introduction of HS changes (BISD
39S/300).
64 Malawi* LVIII (58) Pre-UR schedule
transposed into HS
and certified
(WT/Let/167).MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the pre-UR schedule
and the MP.
65 Malaysia* XXXIX
(39)Schedule annexed to
Geneva (1993)Protocol.MP Submitted  a list of tariff
items affected by HS96changes
(G/SECRET/HS96/31 +
Rev.1).
(reservations  were raised
on the HS96documentation, presently
under waiver (WT/L/303)).
See column (8)G/MA/TAR/RS/29 (ITA)
was certified (WT/Let/176).Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.G/MA/63
Page 27Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
66 MaldivesXCXVI
(116)None MP (presently under waiver for
the introduction of HS96changes (WT/L/303)).
See column (8)Documentation related to the
implementation of HS96 to be submittedpursuant to procedures for the introduction
of HS changes (BISD 39S/300).
67 Mali* XCIV (94) Inherited
concessions
specified in Section
C of Schedule XI-France when
succeeding to GATT
on 11/1/93.
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changes
to be introduced to transposed pre-UR
schedule and MP following procedures forthe introduction of HS changes (BISD
39S/300).
68 Malta* CXVII
(117)None MP Submitted  a consolidated
schedule in loose-leaf
format including HS96changes
(G/SECRET/HS96/39 +
Rev.1+2).
(Under waiver for the
introduction of HS96changes (WT/L/303).
However, reservations on
existing documentationwere lifted, so
documentation to be
certified ).G/SP/4 (ODCs) (approved)
ii
G/RS/15 (other)  was certified
(Let/1954)
G/RS/23 (ODCs and other)
was certified (WT/Let/22)G/MA/63
Page 28
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
69 MauritaniaXL (50) Schedule established
in SecondCertification of
Rectifications and
Modifications(1964).
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changesto be introduced to transposed pre-UR
schedule and MP following procedures for
the introduction of HS changes (BISD39S/300).
70 Mauritius* CXVIII
(118)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
71 Mexico* LXXVII
(77)Schedule annexed to
Geneva (1994)Protocol
v.MP (presently under waiver for
the introduction of HS96changes (WT/L/303)).
See column (8)G/MA/TAR/RS/7 (other)
was certified (WT/Let/122).Documentation related to the
implementation of HS96 to be submittedpursuant to procedures for the introduction
of HS changes (BISD 39S/300).
72 Mongolia* CXXXIV
(134)None PA (18/7/1996) See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the PA.
73 Morocco* LXXXI
(81)Pre-UR schedule
transposed into HSand certified
(WT/Let/168).MP (presently under waiver for
the introduction of HS96changes (WT/L/303)).
See column (8)Documentation related to the
implementation of HS96 to be submittedpursuant to procedures for the introduction
of HS changes (BISD 39S/300).
74 Mozambique+CXIX
(119)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.G/MA/63
Page 29Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
75 Myanmar* IV (4) Sixth Certification
of Changes toSchedules (1988).
See column (8)MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect concessions contained
in the Sixth Certification of Changes to
Schedules (1988) and the MP.
76 Namibia+XC (90) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
77 New
Zealand*XIII (13) Schedule annexed to
Geneva (1987)
Protocol.MP Submitted a list of tariff
items affected by HS96
changes
(G/SECRET/HS/96/20 +Corr.1)
(reservations  were raised
on the HS96
documentation, presently
under waiver (WT/L/303)).
See column (8)G/RS/1 (other)  was certified
(Let/1954).
G/MA/TAR/RS/44 (ITA) was
certified (WT/Let/295).
G/MA/TAR/RS/53 (ITA)  was
certified (WT/Let/295).Consultations with trading partners having
raised reservations on HS96 documentation
to be concluded.G/MA/63
Page 30
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
78 Nicaragua+XXIX (29) Currently under
waiver (WT/L/300)for the establishment
of a new schedule
based on the HS
xi.
Documentation was
circulated in
G/SECRET/HS/3,but not yet certified
because of
reservations.
See column (8)MP See column (8) First, consultations with trading partners
having raised reservations 
on proposed pre-
UR schedule in HS to be concluded. Second,
procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the transposed pre-UR
schedule and the MP.
79 Niger* LIII (53) Schedule established
in Third
Certification ofRectifications and
Modifications
(1967).
See column (8)MP See column (8) Information on ODCs  submitted on
15 April 1995
ii.First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changes
to be introduced to the transposed pre-URschedule and the MP following procedures
for the introduction of HS changes (BISD
39S/300).
80 Nigeria* XLIII (43) Schedule contained
in Sixth
Certification of
Changes toSchedules (1988).MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 31Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
81 Norway* XIV (14) Schedule annexed to
First Geneva (1987)Protocol.
HS92 changes
certified (Let/1793).MP Submitted a  consolidated
schedule in loose-leafformat including HS96
changes
(G/SECRET/HS96/11).
(reservations were raised
on the HS96documentation, presently
under waiver (WT/L/303)).
See column (8)G/RS/2 (other)  was certified
(Let/1954)
G/MA/TAR/RS/5 (other)
(reservations were raised)
G/MA/TAR/RS/15 (ITA)  was
certified (WT/Let/153).Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
82 Pakistan* XV (15) Renegotiating its
pre-UR schedule in
connection with the
implementation ofthe HS.  At the same
time introduced
HS96 changes andsubmitted the
totality under the
HS96 process
(see column 6).MP Submitted a  consolidated
schedule in loose-leaf
format including HS96
changes(G/SECRET/HS96/40).
(reservations were raised
on the HS96
documentation, presently
under waiver (WT/L/303)).
See column (8)G/MA/SP/2 (other) (approved)
iiConsultations with trading partners having
raised reservations on proposed schedule in
HS96 to be concluded.
83 Panama* CXLI (141) None PA (2/10/1996) (presently under waiver for
the introduction of HS96
changes (WT/L/303)).
See column (8)Documentation related to the
implementation of HS96 to be submitted
pursuant to procedures for the introduction
of HS changes (BISD 39S/300).
84 Papua New
Guinea+CXXXVIII(138)None PA (15/11/1995) See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the PA.G/MA/63
Page 32
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
85 Paraguay+XCI (91) Protocol of
Accession(30/6/1993)MP Submitted a list of tariff
items affected by HS96changes (G/SECRET/
HS96/29).
(reservations  were raised
on the HS96
documentation, presentlyunder waiver (WT/L/303)).
See column (8)Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
86 Peru* XXXV
(35)Schedule was
renegotiated during
the UR.
All previous
concessions
replaced by the UR
Schedule.MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
87 Philippines+LXXV (75) Schedule annexed to
Geneva (1992)
Protocol.MP Submitted a  consolidated
schedule in loose-leaf
format including HS96changes
(G/SECRET/HS96/16 +
Corr.1 + 2 + Add.1).
(certification in progress)G/RS/5 + part of G/RS/10 (other)
were certified (Let/1951).
Part of G/RS/10 + Add.1 (other)
(reservations were raised)
G/MA/TAR/RS/36 (ITA)
(certification in progress)
88 Poland* LXV (65) Schedule contained
in Sixth
Certification ofChanges to
Schedules (1988).MP A list of tariff items
affected by HS96 changes
is certified (WT/Let/268).
See column (8)G/MA/TAR/RS/32 (ITA)
(awaiting domestic approval.)A consolidated schedule in loose-leaf format
to be submitted (G/L/138).G/MA/63
Page 33Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
89 Qatar+CXXXI
(131)None PA (15/11/1995) See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the MP.
90 Romania* LXIX (69) Pre-UR schedule
transposed into a
consolidated loose-
leaf schedule in HSand certified
(Let/1911).MP A list of tariff items
affected by HS96 changes
is certified (WT/Let/265).
See column (8)G/RS/14 (other)  was certified
 (Let/1954).
G/RS/27 (other)  was certified
(WT/Let/8).
G/MA/TAR/RS/46 (ITA)  was
certified (WT/Let/260).A consolidated schedule in loose-leaf format
to be submitted (G/L/138).
91 Rwanda* LVI (56) Schedule established
in Third
Certification of
Rectifications andModifications
(1967).
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changes
to be introduced to transposed pre-UR
schedule and MP following procedures forthe introduction of HS changes (BISD
39S/300).
92 Saint Kitts
and Nevis+CXXVIII(128)None PA (15/11/1995) See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the PA.
93 Saint Lucia+CXXI
(121)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
94 Saint Vincent
and
Grenadines+CXXII
(122)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 34
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
95 Senegal* XLIX (49) Schedule established
in SecondCertification of
Rectifications and
Modifications(1964).
See column (8)MP See column (8) Information on ODCc submitted
in April 1995
ii.First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changesto be introduced to transposed pre-UR
schedule and MP following procedures for
the introduction of HS changes (BISD39S/300).
96 Sierra Leone+CXX (120) None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
97 Singapore+LXXIII
(73)Schedule annexed to
HS Geneva (1989)
Protocol.MP A consolidated schedule in
loose-leaf format including
HS96 changes is certified
(WT/Let/263).G/MA/TAR/RS/20 (ITA)
was certified (WT/Let/175).
98 Slovak
Republic*XCIII (93) Protocol of
Accession
(19/2/1993)MP Submitted a list of tariff
items affected by HS96
changes
(G/SECRET/HS96/6 +Corr.1)
(certification in progress)
See column (8)G/MA/TAR/RS/42 (ITA)
was certified (WT/Let/258).A consolidated schedule in loose-leaf format
to be submitted (G/L/138).G/MA/63
Page 35Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
99 Slovenia* XCVI (96) None PA (12/9/1994) Submitted a consolidated
schedule in loose-leafformat including HS96
changes
(G/SECRET/HS96/23 +Corr.1)
(reservations  were raised
on the HS96
documentation, presently
under waiver (WT/L/303)).
See column (8)Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
100 Solomon
Islands+CXXXV(135)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
101 South Africa* XVIII (18) Schedule was
renegotiated during
the Uruguay Round.
All previous
concessions
replaced by the URschedule.MP Preliminary information
submitted (G/SECRET/
HS96/15).
(reservations  were raised
on the HS96
documentation, presentlyunder waiver (WT/L/303)).
See column (8)G/RS/18 (other)  was certified
(WT/Let/8).
G/MA/TAR/RS/2 (other) was
certified (WT/Let/65).Additional documentation related to the
implementation of HS96 to be submitted
pursuant to procedures for the introduction
of HS changes (BISD 39S/300).G/MA/63
Page 36
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
102 Sri Lanka* VI (6) Pre-UR schedule is
being renegotiatedunder waiver
(WT/L/301) in
connection with theimplementation of
the HS.
Documentation wascirculated in
SECRET/HS/26, but
not yet certifiedbecause of
reservations.
See column (8)MP See column (8) G/SP/9 and Corr.1 (ODCs)
(approved)
iiFirst, consultations with trading partnershaving raised reservations 
on proposed pre-
UR schedule in HS to be concluded. Second,
procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the transposed pre-UR
schedule and the MP.
103 Suriname+LXXIV
(74)Schedule established
in Fourth
Certification of
Changes toSchedules (1979).
See column (8)MP See column (8) First, pre-UR schedule to be transposed into
HS (BISD 30S/17).  Second, HS96 changes
to be introduced to the transposed pre-UR
schedule and the MP following proceduresfor the introduction of HS changes (BISD
39S/300).
104 Swaziland* CXXIII
(123)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 37Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
105 Switzerland*
-Liechtenstein
+LIX (59) Schedule annexed to
Second Geneva(1987) Protocol
xii.
HS92 changes
certified (Let/1793).MP Submitted  a consolidated
schedule in loose leafformat including HS96
changes
(G/SECRET/HS96/10).
(reservations  were raised
on the HS96documentation, presently
under waiver (WT/L/303)).
See column (8)G/RS/13 (other)
(reservations were raised).Following consultations, a new
notification G/MA/TAR/RS/3
was submitted andcertified (WT/Let/65).
G/MA/TAR/RS/38 (ITA)  was
certified (WT/Let/253).
G/MA/TAR/RS/43 (pharma)
was certified (WT/Let/259).Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
106 Tanzania+CXXIV(124)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.
107 Thailand* LXXIX
(79)Schedule annexed to
Geneva (1988)
Protocol.
HS92 changes
certified
(Let/1793).MP Submitted  a consolidated
schedule in loose-leaf
format including HS96
changes(G/SECRET/HS96/17 +
Rev.1).
(reservations were raised
on the HS96
documentation, presentlyunder waiver (WT/L/303)).
See column (8)G/RS/8 + 12 (other) were
certified (Let/1954).
G/RS/17 (other)  was
certified (WT/Let/8)
G/MA/TAR/RS/1 (other) was
certified (WT/Let/65).
G/MA/TAR/RS/8 + Add. 1 (other)
(reservations were raised)
G/MA/TAR/RS/34 + Add.1 (ITA)
was certified (WT/Let/250).Consultations with trading partners having
raised reservations on HS96 documentation
to be concluded.
108 Togo* CXXV
(125)None MP See column (8)  Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 38
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
109 Trinidad and
Tobago+LXVII (67) Pre-UR schedulexiii
transposed into theHS and circulated
(G/SECRET/HS/4)
but not certified dueto reservations.  Was
under waiver until
30 June 1996.
See column (8)MP See column (8) First, consultations with trading partners
having raised reservations 
on proposed pre-
UR schedule in HS to be concluded. Second,
procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the transposed pre-UR
schedule and the MP.
110 Tunisia* LXXXIII
(83)Protocol of
Accession
(12/3/1990)MP Submitted  a consolidated
schedule in loose-leaf
format including HS96
changes
(G/SECRET/HS96/25).
(reservations  were raised
on the HS96
documentation, presentlyunder waiver (WT/L/303)).
See column (8)Consultations with trading partners having
raised reservations on HS96 documentation
to be concluded.
111 Turkey* XXVII (27) Schedule annexed to
Geneva (1994)
Protocolv.MP A list of tariff items
affected by HS96 changes
is certified (WT/Let/266).
See column (8)G/RS/28 (other) was
certified (WT/Let/23).
G/MA/TAR/RS/11 (other)
was certified (WT/Let/172).
G/MA/TAR/RS/26 (ITA)
was certified (WT/Let/173).A consolidated schedule in loose-leaf format
to be submitted (G/L/138).
112 Uganda* CXXVI
(126)None MP See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the MP.G/MA/63
Page 39Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
113 United Arab
Emirates+CXXXII(132)None PA (6/2/1996) See column (8) Procedures for  the introduction of HS
changes (BISD 39S/300) to be followed ifHS96 changes affect the PA.
114 United
States*XX (20) Schedule annexed to
Geneva (1988)Protocol.MP Submitted a list of tariff
items affected by HS96changes
(G/SECRET/HS96/9).
(reservations were raised
on the HS96
documentation, presentlyunder waiver (WT/L/303)).
See column (8)G/MA/TAR/RS/4 (other)
(reservations were raised)
G/MA/TAR/RS/17 +
Corr.1 (ITA) were certified
(WT/Let/182).
G/MA/TAR/RS/18 +
Corr. 1+ 2 (distilled spirits) were
 certified (WT/Let/182).
G/MA/TAR/RS/48 (pharma)
(reservations were raised)Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
115 Uruguay+XXXI (31) Schedule was
renegotiated during
the UR.
All previous
concessions
replaced by the URschedule.MP Submitted a list of tariff
items affected by HS96
changes (G/SECRET/
HS96/28).
(reservations were raised
on the HS96documentation, presently
under waiver (WT/L/303)).
See column (8)G/SP/5 (ODCs) (approved)
ii
G/RS/22 (other)  was certified
(WT/Let/8).Consultations with trading partners having
raised reservations on HS96 documentation
to be concluded.G/MA/63
Page 40
Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
116 Venezuela* LXXXVI
(86)Schedule annexed to
Geneva (1994)Protocol
v.MP Submitted a consolidated
schedule in loose leafformat including HS96
changes
(G/SECRET/HS96/12 +Rev.1).
(reservations were raised
on the HS96
documentation, presently
under waiver (WT/L/303)).
See column (8)G/RS/11 (other)  was certified
(Let/1954).Consultations with trading partners having
raised reservations on HS96 documentationto be concluded.
117 Zambia* LXXVIII
(78)Pre-UR schedulexiv
is being renegotiated
under waiver(WT/L/302) in
connection with the
implementation ofthe HS.
Documentation was
circulated inG/SECRET/HS/8,
but not yet certified
because ofreservations.
See column (8)MP See column (8) First, consultations with trading partners
having raised reservations 
on proposed pre-
UR schedule in HS to be concluded. Second,
procedures for  the introduction of HS
changes (BISD 39S/300) to be followed if
HS96 changes affect the transposed pre-URschedule and the MP.G/MA/63
Page 41Number
(1)WTO
Member
(2)Schedule
Number
(3)Pre-Uruguay
Round Schedule
(4)Schedules
annexed to the
Marrakesh
Protocol (MP),
Schedules
annexed to
Protocols of
Accession (PA)
(5)HS96 Changes
(6)Rectifications/Modifications to
Schedules, if any
(7)Comments
(8)
118 Zimbabwe* LIV (54) Schedule annexed to
Second Geneva(1987) Protocol.MP (The waiver for the
introduction of HS96changes to WTO schedules
expired on 31 October
1998, an extension was notrequested).
Documentation was
submitted to the Secretariat
for verification.
                                                     
* A contracting party to the HS Convention.
+ Not a contracting party to the HS Convention, but applies the HS. For those WTO Members, which are not members of the HS Conve ntion but which are applying HS88 or HS92, the work
linked to HS96 changes should ideally be done before they introduce the HS96 to their national customs tariff.
X Information is unavailable as to whether the Member applies the HS or not.  However, as these Members submitted their UR sched ule in the HS, it is assumed that they apply the HS.
i The term "reservations" in the plural is used to signal the existence of reservations and does not reflect whether reservation s are from one or more Members.
ii Formalities concerning certification to be completed by the Secretariat.
iii Schedule contained in Protocol of Accession (1971).
iv The transposed pre-UR schedule does not include the uniform bound rate contained in Bolivia's pre-UR schedule found in Part II  of its Protocol of Accession (3/8/1989).
v Schedule was approved, however, Geneva (1994) Protocol has not entered into force.
vi Schedule established in Annecy 1949 Protocol,  (amended in Fourth and Fifth Protocols of Rectifications, 1950),
additional concessions contained in  Torquay 1951 Protocol, at the time of Japanese 1955 Protocol, in Geneva 1956 and Kennedy ( 1964-67) Rounds Protocols.
vii Protocol of Accession (13/12/1990).
viii The EC through a communication (L/7614) indicated its intention to withdraw tariff commitments in Schedule XXXII of Austria, S chedule XXIV of Finland ,
Schedule XXX of Sweden and Schedule LXXX of the EC of 12.  This withdrawal became effective from 1 January 1995.  Schedule CXL of the EC-15 was circulated in G/L/65, but not
certified because of reservations.
ix With regard to concessions relating to the agricultural sector granted by Guatemala in the course of its accession, these are set forth in the HS nomenclature in the MP.
x Protocol of Accession (6/4/1962).
xi Schedule established in Annecy 1949 Protocol (repl aced in Sixth Protocol of Rectifications and Modifica tion, 1957). Additional concessions contained in Japanese
Protocol of Accession,  1955.
xii Liechtenstein has no pre-UR schedule.
xiii Schedule established in Kennedy Round 1964-1967 Protocol. Rectifications contained in the First Certification of Changes to Sc hedules, 1969.
xiv Zambia inherited Schedule XVI from defunct Rhodesia/Nyasaland Federation when succeeding to GATT in 1982.