RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/10
21 December 2001
(01-6461)
TECHNICAL NOTE ON THE ACCESSION PROCESS
Note by the Secretariat
The present paper has been updated by the Secretariat to reflect recent accessions.1  T h i s
paper was originally produced in response to a request by the General Council for a Technical Note
on the Accession Process (WT/GC/M/32).
This paper contains information on completed accessions.  Information on current accessions
applications and Working Parties is now contained in document WT/ACC/11.
_______________
                                                     
1 This document revises the information previously circulated in document WT/ACC/7/Rev.2.WT/ACC/10
Page i
Table of contents
I. OVERVIEW..................................................................................................................... .........1
II. INTRO DUCTION ................................................................................................................ ....4
III. RELEVANT WTO PROVISIONS..........................................................................................7
IV. THE ACCESSION  PROCESS ................................................................................................8
A. G ENERAL ............................................................................................................................... ......8
1. Procedures ................................................................................................................... ..............8
2. Status of Accession Working Parties.......................................................................................9
B. E STABLISHMENT OF WORKING PARTY .....................................................................................12
C. C OLLECTION OF FACTUAL INFORMATION ON ACCEDING GOVERNMENT 'S TRADE
REGIME ............................................................................................................................... ......13
1. Memorandum................................................................................................................... .......13
2. Copies of legislation ........................................................................................................ ........13
3. Data on applied duty rates ................................................................................................... ..14
4. Data on agricultural domestic support and export subsidies .............................................14
5. Data on services............................................................................................................. ..........15
6. Questions and answers ........................................................................................................ ...15
7. Examination of trade regime  in the Working Party............................................................15
D. N EGOTIATION OF TERMS OF ACCESSION ..................................................................................16
1. Rules........................................................................................................................ .................17
2. Market access ................................................................................................................ ..........19
3. Goods Schedule ............................................................................................................... ........20
4. Tariff con cessions........................................................................................................... .........20
5. Agricultural  commitments ..................................................................................................... 27
- Domestic Support.............................................................................................................. ......27
- Export Subsidies .............................................................................................................. .......28
6. Services Schedule ............................................................................................................ ........29
E. C OMPLETION OF THE WORKING PARTY MANDATE ..................................................................32
F. A DOPTION OF WORKING PARTY REPORT BY GENERAL COUNCIL , ENTRY INTO FORCE
OF PROTOCOL OF ACCESSION ...................................................................................................32
G. I NVOCATION OF ARTICLE  XIII OF THE WTO A GREEMENT ......................................................32
V. TECHNICAL ASSIST ANCE ................................................................................................32
ANNEX 1 LIST OF DOCUMENTS DEALING WITH ACCESSION TO THE WTO...........37
ANNEX 2 GENERAL COUNCIL DECISION S AND PROTOCOLS OF ACCESSION .......38
ANNEX 3 COMMITMENTS  ON RULES ...................................................................................43
ANNEX 4 COMMITMENTS ON SERVI CES ..........................................................................158WT/ACC/10
Page 1
I. OVERVIEW
This overview summarises some of the main points made in this Note.  For details and
qualifications, see the following sections.
This Note first summarises the discussions on the process of accession to the WTO which
have taken place at meetings of the General Council and Ministerial Conferences.  Discussions haveconcerned the following issues in particular.
- the procedures laid down for accessions under Article XII;
- the transparency and pace of the accession process;
- whether the fact finding stage overburdened applicants, particularly smaller
economies;
- the terms and conditions of accession, in particular the availability of special and
differential treatment including transition periods;
- how the special needs and capacities of least developed country (LDC) applicants for
accession are addressed;
- the provision and co-ordination of technical assistance to acceding governments; and
- the relationship between accessions and the new trade negotiations.
It then reproduces the relevant WTO provisions, in particular Article XII which governs the
accession process.  The negotiation of accession to the WTO under Article XII is a much more
complicated undertaking than accession to the GATT 1947, largely due to the increased scope and
coverage of the WTO Agreement.  It is, also, much more structured and transparent.  The Secretariat,
in consultation with WTO Members, has drawn up a set of procedures to be followed (WT/ACC/1, 4,
5, 8 and 9).
2  This Note examines experience with their operation since the WTO Agreement entered
into force on 1 January 1995.
Table 1 reviews the time table for those Working Parties that have completed their work.
Article XII of the WTO Agreement.  Annex 1 show the status of ongoing Working Parties, showing
their varying stages.3
A great deal of information is needed by the Working Party so that it can examine the trade
and legal regime of the applicant, in particular to identify possible areas of inconsistency with the
WTO Agreements - the so called fact-finding stage.   The burden of providing the needed factual data
falls on the applicant government (although technical assistance is provided by the Secretariat and
other international organisations - see below).  However, delays can also occur during this stage if
members of Working Parties do not supply questions in a timely manner and if questions are
duplicated.
In order to provide increased transparency during the fact finding stage, the practice has
developed of requesting the Secretariat to circulate a factual summary of points raised, which
identifies the points that are established and those that require further work, which gradually evolves
into a draft Working Party Report.
                                                     
2 See Annex I
3 This information is also available on the WTO web site at
http://www.wto.org/english/thewto_e/acc_e/acc_e.htmWT/ACC/10
Page 2
During the negotiating phase which follows the applicant must table the necessary offers and
be ready to revise these when necessary.  The long intervals between different stages of the process
are often due to different factors - delays in provision of needed input from the applicant government,
delayed reactions to offers during the negotiating stage of the work, and members of the Working
Party with differing positions on significant issues.  Working Party meetings can only usefully bescheduled when delegations have had adequate time to examine the necessary inputs.
This Note analyses the terms agreed in accessions which have been completed to date.  The
negotiations fall into two main categories - negotiations on multilateral rules, and bilateral (or
sometimes plurilateral) market access negotiations.
The multilateral negotiations on rules relate to goods, including systemic agricultural issues,
TRIPS and services.  Acceding countries are expected to observe the rules in the WTO Agreement.
Each of the Protocols of Accession of the governments which have acceded to the WTO also bind thenew Members to observe specified commitments either set out in the text of the Protocol itself or,
more frequently, in the relevant Working Party' s commitment paragraphs, which are incorporated in
the Protocol of Accession (Annex 2 of this Note). This Note (Annex 3 ) reproduces the commitments
undertaken in the completed accessions.  There are different types of commitments, e.g. statements of
fact rather than commitments; obligations to abide by existing WTO obligations not to have recourse
to specific WTO provisions, such as transitional periods on customs valuation and TRIPS;
identification of transitional periods that may be used; authorisation to depart temporarily from WTO
rules or commitments in the Schedules; and obligat ions to abide by rules created by the commitment
paragraphs and not contained in WTO Multilateral Agreements which relate e.g. to privatisation and
accession to Plurilateral Trade Agreements.
Transition periods have been the subject of considerable discussion in accession Working
Parties.  The transition periods granted to original WTO Members have not automatically been made
available to governments acceding under Article XII, regardless of their level of economic
development.  A few transition periods have been granted in limited areas and for short periods of
time following submission of a detailed plan ensuring WTO consistency (by enactment of neededlegislation, training of personnel responsible for implementation, etc.) by the date of accession in all
other areas.
This Note also examines the results of the market access negotiations with the new Members
which are annexed to their Protocol of accession in their Goods Schedules, containing their
concessions on tariffs and commitments on agricultural domestic supports and export subsidies, and
their Schedules of Specific Commitments on Services (Annex 4).
Negotiations on tariffs take place on a bilateral basis following submission of an offer by the
applicant.  Table 2 examines the concessions grante d on agricultural and non-agricultural products by
the new Members.  These appear to have bound all items in their tariffs.  The simple average of their
agricultural bindings vary from a low of 10.4 per cent to a high of 34.9 per cent.  The picture is a little
more complex in the case of their non-agricultural bindings.  In this sector the simple average of
bindings of the new Members varied from 4.8 per cent to 20.1 per cent.  Thirteen of these newMembers have joined in sectoral tariff agreements reached on a plurilateral basis by some participants
in the Uruguay Round.  This Note also surveys tariff-rate quotas and special safeguard clauses in the
Tariff Schedules.
Negotiations on agricultural supports and export subsidies now take place largely on a
plurilateral basis (chaired by the applicant).  Negotiations on the selection of a representative baseperiod have been difficult and in only one case has the most recent available period not been taken,
and then for the very specific reasons set out in th e Report of the Working Party.  This has meant that
nine of the new Members commit themselves to keep domestic support which is subject to limitationWT/ACC/10
Page 3
(the "amber box") at de minimis  levels, although flexibility has been shown by the granting of a time-
bound transitional period in one case.  Some Members have developed a firmly-held position that
regardless of whether export subsidies were granted in the base period, commitments must be taken to
abolish their use.  Thirteen of the new Members have bound export subsidies at zero.  Three of them
have been granted a transitional period for the phasing out of their export subsidies.
Table 3 and Annex 4 to this Note analyse the specific commitments undertaken in the services
sector by the new Members.  Although it is more complicated in the services area than the goods area
to specify and compare the levels of liberalisation bound by governments, this analysis does show that
all of them have entered commitments in a relativ ely large number of sectors, unlike some original
Members of the WTO.
Annex 2 of this Note also briefly examines the texts of the Protocols of the new Members
which incorporate the commitment paragraphs, the goods Schedules and the services Schedulesreferred to in the preceding paragraphs.  These set out the terms which the WTO offers to the
acceding government in a single package.  All the obligations in this package are enforceable through
the Dispute Settlement Understanding.  The texts of the Protocols of the new Members are nearly
identical and a standard pattern therefore appears to have been established.
The Secretariat provides technical co-operation to all governments in the process of accession
on request within the limit of available resources.  This Note provides information on the activities of
the Secretariat and refers to the substantial technical co-operation provided by national governments
and other international organisations.  It reviews recent provision of technical co-operation.  All
governments in the process of accession have received technical assistance from the WTO Secretariat
in one form or another.  This coverage has been achieved thanks to financial contributions fromindividual WTO Members.  This has taken the form  of, e.g. regional or Geneva based courses or
seminars, as well as focussed assistance in the provision of information needed by the Working Party,
assistance in the drafting of legislation, tabling of offers, training courses etc.
Other international organisations including UNCTAD, the World Customs Organization and
WIPO have also provided technical assistance.  Co-operation with UNCTAD in the provision andtailoring of technical assistance has been particularly close and complementary.  The Co-operation
Agreements between the WTO and the IMF and the World Bank provide for consultations with a
view to achieving greater coherence in global economic policy-making, and are also relevant to the
provision of technical co-operation for acceding countries.  In addition, the Secretariat takes all
possible steps to co-ordinate technical assistance related to accessions provided by other organisations
and WTO Member governments.  There is a need for more and better co-ordinated technical
assistance for all acceding governments.
The least-developed applicants for accession have been the subject of particular attention.
4  In
1999 the representatives from all least-developed applicants participated in intensive training courses
and seminars organised by the Secretariat.  An Integrated Framework for the review and evaluation of
trade-related technical assistance has been established, linking the WTO with UNCTAD, ITC, IMF,
The World Bank and UNDP.  Many WTO Members have stated that steps should be taken to expeditethe accession of least-developed candidates.  Recently, the formulation of agreed guidelines for the
accession of LDCs has also been suggested as a means of expediting their accession processes.  The
Secretariat and WTO Members have already managed to reduce to a minimum the number of
Working Party meetings and to ensure that the meetings held are as productive as possible.  However,
more substantial progress needs to be registered with these LDC applicants.  WTO Members couldfacilitate the accession of these governments by agreeing to closely co-ordinate and increase technical
assistance to LDC applicants.  This could help ensure that the acceding governments have in place the
                                                     
4 See document WT/ACC/SWG/LDC/11/Rev.2 and Corr.1.WT/ACC/10
Page 4
necessary legislation and enforcement mechanisms so that the need for transition periods can be
reduced.
Accessions remains a major challenge for the WTO, and current accession processes are at
very different stages of their mandate.  It is in the interest of WTO Members that as many of these
governments as possible should participate in  new trade negotiations.  To accomplish this,
constructive and creative approaches need to be developed and implemented.  This would assist the
acceding governments to ensure that the momentum of their domestic reform processes is maintained
and that the evolution of domestic reform is consistent with evolving WTO rules and disciplines.
II. INTRODUCTION
Discussions on the accession process itself, as distinct from discussions on the accession of
individual governments, have been held on a number of occasions in the WTO.  This includes
Ministerial Conferences in Singapore (December 1996), Geneva (May 1998), Seattle(December 1999) and Doha (2001).  Declarations adopted at the three of these Ministerial
Conferences contain a section on accessions.  Disc ussions on accessions took place in General
Council meetings of 10 December 1998, 15 June 1999 and 8 May 2000.  Several elements have been
raised in each discussion, and this note summarises the main comments and suggestions made.
5
- A Universal WTO Membership
Many speakers have welcomed the large number of governments which have applied to join
the WTO, saying that this demonstrates the viability of the system, and also represents a challenge to
the WTO and its evolution as a truly global organisation.  The more extensive the WTO's membership
becomes, the greater the benefits that would be enjoyed by its members and the more global welfare
would be increased.
- The Applicants' Situation
It has been generally recognized that accession to the WTO involved wide-ranging and, often
difficult, legislative and executive action by acceding governments.  Many acceding governments
have stressed the fact that accession would encourage and consolidate their own internal reform
process and accelerate their economic development.  Many speakers have, therefore, emphasised theimportance of bringing the applicant governments into the system as rapidly as possible.
Each accession is a negotiation between the acceding government and WTO Members and
therefore to be treated on its own merits,.  Conse quently, the balance in each accession should be to
accommodate the special situation of the acceding government on the one hand, and to maintain the
credibility of the WTO system on the other.
- Accessions Process
The procedures suggested in the Secretariat's papers WT/ACC/1, 4 and 5, as well as
WT/ACC/8 and 9 have been generally welcomed as well structured and transparent.  The view has
also been expressed however, that ways should be found of keeping all Members informed of
developments in individual accessions.
                                                     
5 For details, see the records of these meetings:  WT/MIN(96)/ST/ series, WT/MIN(98)/ST/ series,
WT/MIN(99)/ST/ series, WT/MIN(01)/ST/ series, WT/GC/M/32 , WT/GC/M/40/Add.3 and
WT/GC/M/55.  Also the Ministerial Declaratio ns: WT/MIN/(96)/DEC, WT/MIN/(98)/DEC/1, and
WT/MIN/(01)/DEC/1.WT/ACC/10
Page 5
The accession process is often seen as lengthy and too demanding for certain acceding
governments.  The fact finding stage, particularly, appears to be unduly long, inquisitorial and
frequently repetitive.  Many speakers have said that many accessions have been moving too slowly,
some adding that the process should be simplified.
Although more than double the six accessions that had taken place at the time of the first
discussions have now been completed, it is suggested that the number of new members should have
been more over recent years.  However, other speakers acknowledged that this did not mean that the
system was not working.  Not only could the time be used for preparation for accession, but the pace
of each individual accession depended overwhelmingly on the applicant's willingness and capacity to
meet the requirements of the system.
Some speakers said that the process has sufficient flexibility to address the needs of
individual acceding governments.  However, it ap pears generally agreed that the WTO should look
for ways to expedite the current accession processes so that applicants are not kept waiting longer
than necessary.  Certain organisational changes have been implemented.  But many speakers stress the
importance of maintaining the integrity of the WTO system whilst expediting the accession process.
Care has been taken not to introduce two classes of Members, which has been the concern with some
more substantive procedural suggestions to do so.
- Terms of Accession
Some Members have pointed out that Article XII of the WTO, like Article XXXIII of
GATT 1947, places no limits on the terms of accession which are to be developed through negotiation
with current Members, and that the terms should guarantee a balance of rights and obligations.  Many
say that the accession of new governments should strengthen the system, not weaken it and thatacceding governments must therefore demonstrate th eir willingness to comply fully with the WTO
rules upon accession.  This requires meaningful commitments from applicants required as well as
flexibility from Members.
Some Members have said that they have the right to expect that acceding governments
observe a standstill on WTO inconsistent measures and on tariff increases during accession.  Alsoapplicants would not wait until completion of the negotiations to bring their legislation into
conformity with the WTO.
A number of different criteria have been suggested for judging market-access commitments,
the most frequently cited being that these should be, "commercially viable", "meaningful in trade
terms", "meaningful", "fair", or "appropriate to the level of economic development of the applicant".
Both the Singapore 1996 and Geneva 1998 Ministerial Declarations call for "meaningful market-
access commitments".
A number of speakers have stressed that acceding governments should not be asked to
undertake more stringent obligations than present WTO Members (often referred to as "WTO-plus"
obligations).  Some said that to do so was an abus e of economic power.  Some said that this applied
especially to small island developing economies and LDC's.
In this connection, it has been said that legitimate claims for special and differential treatment
for developing economies were not being granted, in particular in regard to the transition periods
foreseen in WTO Agreements, the relevant de minimis  agricultural support commitments, provisions
on export subsidies, the procedures for balance-of-payments consultations, and the Decision on net-
food-importing governments.WT/ACC/10
Page 6
Some Members have said that there is no provision for the automatic granting of transition
periods to acceding governments.  Transition periods contained in the WTO Agreements were
accorded to original Members to help them become accustomed to their new obligations and were
already expiring.  Acceding Governments are in a different position as they have known the
requirements of the WTO Agreement since the date of  its entry into force.  Some Members have said
that they are not, a priori , opposed to transitional periods, provided that there is a clear justification
for them.
Some speakers said that membership of Plurilateral Agreements (Agreement on Government
Procurement and Civil Aircraft Agreement) should not be made a condition of accession to the WTO,
as Article XII itself made it quite clear that the procedures for accession to these were quite separate
from accession to the WTO itself.
It has been recognised that there is no easy answer to the question of "WTO-plus".  Members
are still adding to their commitments under the WTO and some order of reciprocity is therefore
applicable.
One final concern raised by one speaker has been that some Members have used the
negotiations to resolve bilateral disputes not relevant to WTO accession, hence sometimes blocking
accession negotiations.
- LDC's
Many speakers have said that particular attention needs to be paid to the accession of LDC's.
Some have said that the accession procedures for these governments should be simplified and
accelerated, that the commitments demanded of these governments should take into account their
level of development, and that transitional periods and special and differential treatment were oftenappropriate.  Some have said that all existing WTO provisions regarding special and differential
treatment for LDC's should be extended automatically and without negotiation to all LDC's acceding
to the WTO.
Some applicants have stressed that LDC's be treated as market-economy governments and be
granted unconditional most-favoured-nation status on accession to the WTO.
- Technical Assistance
The importance of technical assistance to acceding governments has been generally
recognised.  Many speakers feet that such assistance is essential for developing economies in general
and for small island developing economies and LDC's in particular.  Yet technical assistance cannot
resolve all difficulties and must be considered alongside the capacity and willingness of applicants.
While many applicants have expressed their gratitude for the assistance that they had received, others
have also drawn attention to their specific needs.
Early discussions suggested that the WTO take the lead in providing technical assistance, that
UNCTAD also had a major role to play and that International Organisations should co-ordinate their
efforts and their advice in this area.  It was stated that the various sources of technical assistance need
more effective coordination now that the requirements of accession are complicated and far-reaching.
This is a situation which is evolving (as seen on page 4, above).
6
                                                     
6 See also WTO web site section on technical cooperation:
http://www.wto.org/english/tratop_e/devel_e/tct_e.htmWT/ACC/10
Page 7
- New Round
The importance of completing a maximum number of accessions before the next series of
trade negotiations actually engage has been genera lly recognized.  It has been suggested that the
General Council consider how governments which have not acceded by then could take part in the
new negotiations as effectively as possible.  It has also been suggested that these governments mightbe provided with a degree of security short of a legally-binding undertaking such as Provisional
Accession and that these governments might ensure that their foreign trade regime was consistent
with WTO rules and disciplines.  Some speakers have emphasized that the accessions process and a
New Round should remain separate issues.
III. RELEVANT WTO PROVISIONS
Article XII of the Marrakesh Agreement Establishing the World Trade Organization deals
with accession.  The full text of this provision reads as follows:
"1. Any State or separate customs territory possessing full autonomy in the conduct of its
external commercial relations and of the other matters provided for in this Agreement and
the Multilateral Trade Agreements may accede to this Agreement, on terms to be agreed
between it and the WTO.  Such accession shall apply to this Agreement and the Multilateral
Trade Agreements annexed thereto.
2. Decisions on accession shall be taken by the Ministerial Conference.  The Ministerial
Conference shall approve the agreement on the terms of accession by a two-thirds majority
of the Members of the WTO.
3. Accession to a Plurilateral Trade Agreement shall be governed by the provisions of
that Agreement."
Perhaps the most striking thing about WTO Article XII is its brevity.  It gives no guidance on
the "terms to be agreed", these being left to negotiations between the WTO Members and the
applicant.  Nor does it lay down any procedures to be  used for negotiating these terms, these being left
to individual Working Parties to agree.  These have evolved separately as will be seen in the next
section of this paper.  In this, it follows closely the corresponding Article XXXIII of GATT 1947.
A number of other WTO provisions are relevant to accession - for instance:
- Article XVI.1, lays down that "Except as otherwise provided under this Agreement or
the Multilateral Trade Agreements, the WTO shall be guided by the decisions,
procedures and customary practices followed by the CONTRACTING PARTIES to
GATT 1947 and the bodies established in the framework of GATT 1947";
- Article XII:2 states that "Decisions on accession shall be taken by the Ministerial
Conference", Article IV:2 makes it clear that "In the intervals between meetings of theMinisterial Conference, its functions shall be conducted by the General Council";
- Article IX deals with decision-making.  On 15 November 1995 the General Council
agreed to procedures regarding decision-making under Articles IX and XII of the WTO
Agreement which clarified the relation between these two provisions (WT/GC/M/8,
page 6);
- Article XIII provides that:WT/ACC/10
Page 8
"1. This Agreement and the Multilateral Trade Agreements in Annexes 1 and 2
shall not  apply as between any Member and any other Member if either of
the Members, at the time either becomes a Member, does not consent to such
application.
3. Paragraph 1 shall apply between a Member and another Member which has
acceded under Article XII only if the Member not consenting to the
application has so notified the Ministerial Conference before the approval of
the agreement on the terms of accession by the Ministerial Conference."
IV. THE ACCESSION PROCESS
A. GENERAL
1. Procedures
The organization and pursuit of the accession negotiations in each Working Party follow a
well-established pattern based on procedures set out in a note by the Secretariat, WT/ACC/1 of
24 March 1995. These procedures were modelled on those followed by the
CONTRACTING PARTIES to GATT 1947, including the Complementary Procedures on Accession
Negotiations agreed by the Council of GATT 1947 on 27 October 1993 (L/7317) and the statement by
the Chairman of the Council of GATT 1947 on the Management of Accession Negotiations on10 November 1994 (C/COM/4).  Before issuing WT/ACC/1, the Secretariat consulted extensively
with interested WTO Members and took the views expressed into account.  During these consultations
an understanding was reached that this note would not be submitted to the Ministerial
Conference/General Council (hereinafter referred to as the General Council unless specific reference
to the Ministerial Conference is required) or to individual Working Parties for formal endorsement butthat it would be prepared as a practical guide for delegations of both WTO Members and acceding
Governments or separate customs territories and not a general policy statement on accession
negotiations (see WT/ACC/1, paragraph 2).
WT/ACC/1 sets out the different stages in the accession process.  It notes that the General
Council considers applications to accede under WTO Article XII and the establishment of a WorkingParty.  The Working Party first conducts a factual examination of the trade regime of the acceding
government on the basis of a Memorandum presented by the acceding government and replies to
questions from Members.  The actual multilateral work commences with the submission of a
Memorandum on the Foreign Trade Regime by the applicant government.  At an appropriate moment,
it moves on to negotiate the terms of accession, which relate to three main areas:  WTO rules, on
goods, TRIPS and services.  When agreed, the Report of the Working Party, including a draft
Decision and Protocol of Accession, is forwarded to the General Council.  The Protocol, which
contains a single package of agreed commitments on rules; concessions and commitments on goods;
and specific commitments on services, sets out the terms on which the applicant is invited to join the
WTO.  Following the General Council's adoption of the Report and approval of the draft Decision, the
acceding government becomes a Member of the WTO thirty days after it formally accepts its Protocol
of Accession by its domestic ratification process.
− WT/ACC/1 is supplemented by four Technical Notes by the Secretariat:
− WT/ACC/4 - Information to be provided on Domestic Support and Export Subsidies in
Agriculture;
− WT/ACC/5 – Information to be Provided on Policy Measures Affecting Trade in
Services;WT/ACC/10
Page 9
− WT/ACC/8 - Information to be Provided on Policy Measures with Respect to SPS and
TBT Issues;
− WT/ACC/9 and Corr.1 – Information to be Provided on Implementation of the TRIPS
Agreement.
The Accessions Division of the Secretariat has regular consultations with acceding
governments, WTO Members and the chairpersons on the programme of meetings and agenda of
accession Working Parties.
In consultation with Members, the Secretariat has also streamlined the accession process for
least-developed and small island developing economies by reducing the number of Working Party
meetings and ensuring that maximum progress is made between meetings without the acceding
government concerned having to visit Geneva.  This includes, to the extent possible, the bilateral
market access negotiations in goods and services.
2. Status of Accession Working Parties
Forty four governments have applied to accede under Article XII since the WTO Agreement
entered into force on 1 January 1995.  A number of these converted requests made earlier to accede to
GATT 1947 into applications to the WTO.  In pursuance of the decision adopted by the General
Council on 31 January 1995, their GATT 1947 Working Parties were converted into WTO Working
Parties.
Sixteen of these have completed the accession procedures and have become WTO Members.
These are, in the order in which they acceded:
1. Ecuador;
2. Mongolia;
3. Bulgaria;
4. Panama;
5. Kyrgyz Republic;
6. Latvia;7. Estonia;
8. Jordan;
9. Georgia;
10. Albania;
11. Oman;
12. Croatia;13. Lithuania;
14. Moldova;
15. China
16. Chinese Taipei
Table 1, Timetable of Completed Accessions, shows the length of time between application
and accession.  It also shows the length of time between presentation of Memoranda and accession.
(Presentation of the Memorandum marks the beginning of the substantive work of the WorkingParty.)  The shortest total time of the accession process was 2 years 10 months (Kyrgyz Republic) and
the longest 15 years 5 months (China).WT/ACC/10
Page 10Table 1:  Timetable of Completed Accessions7
Country 1.  Ecuador 2.  Mongolia 3.  Bulgaria 4.  Panama 5.  Kyrgyz Republic 6.  Latvia
Date
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
Memo
Application 09/92 07/ 91 09/86 08/91 02/96 11/93
Working Party
Established10/92 10/91 02/90 10/91 04/96 12/93
Memorandum 05/93 01/92 07/93 06/93 08/96 08/94
1st Meeting of
Working Party07/93 2 months 06/93 1 year
5months07/93 1 month 04/94 10 months 03/97 7 months 03/95 7 months
Draft Working
Party Report10/94 1 year
5 months12/94 2 years
11 months05/94 10 months 05/96 2 years
11 months04/98 1 year
8 months12/96 2 years
4months
Report
Adopted byWorking Party07/95 2 years
2 months06/96 4 years
5 months09/96 2 years 2
months09/96 2 years
3 months07/98 1year
11  months09/98 4 years
1month
Report
Adopted by
Council07/95 2years
2 months07/96 4 years
6 months10/96 3 years 3
months10/96 3 years
4 months10/98 2 years
2 months10/98 4 years
2 months
Membership 07/96 2 years
8 months01/97 5 years 12/96 3 years
5 months09/97 4 years
3 months12/98 2 years
4 months02/99 4 years
6 months
Total Time 3 years 4 months 5 years 6 months 10 years 3 months 5 years 1 month 2 years 10 months 5 years 3 months
Country 7.  Estonia 8.  Jordan 9.  Georgia 10.  Albania 11.  Oman 12.  Croatia
Date
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
Memo
Application 03/94 01/94 07/96 11/92 04/96 09/93
Working PartyEstablished03/94 01/94 07/96 12/92 06/96 10/93
Memorandum 03/94 10/94 07/97 01/95 06/96 06/94
1st Meeting of
Working Party11/94 8 months 10/96 2 years 03/98 11  months 04/96 1year
3 months04/97 10  months 04/96 1 year
10 months
Draft WorkingParty Report11/98 4 years
8 months04/99 4 years
6  months02/99 1 year
10  months07/99 4 years
6 months03/99 2 years
9  months08/98 2 years
2  months
Report Adopted
by Working Party04/99 5 years
1 month11/99 5 years
1 month10/99 2 years
6 months07/00 5 years
6 months09/00 3 years
3  months06/00 6 years
Report Adopted
by Council05/99 5 years
2 months12/99 5 years
2 months10/99 2 years
6 months07/00 5 years
6 months10/00 3 years
4  months07/00 6 years
1 month
Membership 11/99 5 years
8 months04/00 5 years
6 months06/00 3 years
2 months09/00 5 years
8 months11/00 3 years
5 months11/00 6 years
5 months
Total Time 5 years 8 months 6 years 4 months 4 years 1 month 7 years 10 months 4 years 7 months 7 years 2 months
                                                     
7 These governments are arranged in the order that they became WTO MembersWT/ACC/10
Page 11Country 13.  Lithuania 14.  Moldova 15.  China 16.  Chinese Taipei
Date
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
MemoDate
(m/y)Time Since
Memo
Application 01/94 11/93 07/86 01/92
Working Party
Established02/94 12/93 03/87 09/92
Memorandum 12/94 12/96 02/87 10/92
1st Meeting of
Working Party11/95 11 months 06/97 6 months 10/87 8 months 11/92 1 month
Draft Working
Party Report06/97 2 years
6 months07/99 2 years
7 months12/94 7 years
10 months03/98 5 years
5 months
Report Adopted
by Working Party10/00 5 years
10 months12/00 4 years 09/01 14 years
9 months09/01 8 years
11 months
Report Adopted
by Council12/00 6 years 05/01 4 years
5 months11/01 14 years
11 months11/01 9 years
1 months
Membership 05/01 6 years
5 months07/01 4 years
7 months12/01 14 years
12 months1/02 9 years 2
months
Total Time 7 years 5 months 7 years 4 months 15 years 5 months 10 yearsWT/ACC/10
Page 12
Working Parties have been established to examine the requests presented by:
1. Algeria
2. Andorra
3. Armenia
4. Azerbaijan
5. Bahamas
6. Belarus
7. Bhutan
8. Bosnia and Herzegovina
9. Cambodia
10. Cap Verde
11. Kazakhstan
12. Lao People's Democratic Republic
13. Lebanon
14. Former Yugoslav Republic of
Macedonia15. Nepal
16. Russian Federation
17. Samoa
18. Saudi Arabia
19. Seychelles
20. Sudan
21. Tajikistan
22. Tonga
23. Ukraine
24. Uzbekistan
25. Vanuatu
26. Vietnam
27. Yemen
28. Federal Republic of Yugoslavia
Working parties have not yet been established to examine requests from Iran and Syria.
The information in document WT/ACC/11 summarises the status of the current accession
processes.  It shows that as of December 2001:8
− Working Parties have been established for 28 Applicants;
− 19 Applicants have presented the memorandum on their trade regime which triggers the
multilateral process;
− 15 Working Parties have held their first meeting;
− 14 Applicants have tabled the offers on tariffs, offers on services, and basic data necessary for the
negotiations on market access and agricultural support;
− Draft Working Party Reports, or elements of a draft Report, have been circulated in respect of
three Applicants;
− One Working Party has been finalised but has not yet been approved by the General Council.
B. ESTABLISHMENT OF WORKING PARTY
Governments wishing to accede to the WTO as a state or as a separate customs territory write
to the Director-General, indicating that they wish to do so under Article XII of the WTO.  The
Director-General verifies these requests and  transmits them to the General Council which normally
considers them at its next meeting.  At this stage, discussion in the General Council is usually generalin nature.  Normally, the acceding government presents its application, Members welcome this and
the General Council establishes a Working Party with standard terms of reference, which read as
follows:
"to examine the application of the Government of [name of country concerned] to
accede to the World Trade Organization under Article XII and to submit to the
                                                     
8 This document will be revised more frequently to keep current information up to date.WT/ACC/10
Page 13
General Council/Ministerial Conference recommendations which may include a
draft Protocol of Accession."
These terms of reference are modelled on those previously used for GATT Accession
Working Parties.  All Working Parties have been given the standard terms of reference.
When the Working Party is established, it is standard practice for the Chairman of the General
Council to be given the authority to nominate its chairperson after consulting with the Applicant and
members of the Working Party.
Membership of the Working Party is open to a ll interested WTO Members.  This ensures that
the multilateral part of the accession process is conducted in as transparent manner as possible.  The
acceding government also, of course, participates in the work.  The size of Working Parties varies
considerably.  As of September 2001, of the Working Parties that have held their first meeting, the
two largest have 61 and 48 members (the Russian Federation and Saudi Arabia), and the two smallest10 (Seychelles and Tonga).
The IMF, the UN, UNCTAD and the World Bank have observer status in accession Working
Parties by virtue of their Agreements with the WTO.  The list of requests from other International
Organisations is contained in the latest revision to document WT/GC/W/51.  Pending the outcome of
broad informal consultations conducted by the Chairperson of the General Council, these requests areconsidered on a case-by-case basis by each Working Party, based on the criteria contained in the
guidelines on the subject in WT/L/161, Annex 3, paragraph 4 (see Minutes of the General Council of
22 October 1998, WT/GC/M/23, page 23).
C. C
OLLECTION OF FACTUAL INFORMATION ON ACCEDING GOVERNMENT 'S TRADE REGIME
The next phase in the process is one of fact finding, designed to give WTO Members an
understanding of the applicant country or territory, its economy and, in particular, its trade regime.
This phase is usually also one of mutual education during which the applicant gains a better
understanding of the WTO and its requirements.  This process is inevitably demanding, especially on
the applicant, but is an essential preliminary to, and basis for the negotiation of the terms of accession.
1. Memorandum
The applicant submits a Memorandum describing in detail its foreign trade regime and
providing relevant statistical data for circulation to all WTO Members according to the outline format
attached to WT/ACC/1.  This outline was based on experience gained in GATT 1947 Working
Parties, much expanded to reflect the coverage of the WTO Agreements.
The length of time taken to present Memoranda is an indication of the fact that its preparation
represents a considerable investment of time and resources for the applicant.  However, the
presentation of a complete and accurate document greatly helps to simplify and facilitate thesubsequent stages of the accession procedure.
However, many Memoranda presented have not been fully consistent with the outline format,
despite the efforts made by the Secretariat (see below under Technical Assistance).  In some cases,
Working Parties have started by considering information on certain main sections of the
Memorandum.  In others, an applicant may be asked to supplement and complete its Memorandum.
2. Copies of legislation
WT/ACC/1 states that laws and regulations relevant to accession are to be made available to
members of the Working Party at the same time as the Memorandum.  It goes on to state that "theWT/ACC/10
Page 14
customary practice in this respect has been that  the Applicant send a complete and comprehensive
copy of the relevant laws and regulations to the Secretariat.  If the textual material is short, it should
be entirely translated by the Applicant into one of the WTO official languages (English, French and
Spanish), if it is long, the Applicant should pr ovide a detailed summary in one of the official
languages."
The purpose of this arrangement is, of course, to enable Working Party members to check
relevant sections of the Memorandum and to ensure that the laws and regulations conform to WTO
requirements.  As made clear in WT/ACC/1, only laws and regulations that are relevant to the
particular accession in question should be submitted.
In practice, many laws and regulations are supplied to the WTO after the Memorandum has
been distributed, especially since many acceding governments are in transition or are undertaking a
process of reform which require major changes in their legislation.
Experience has shown that detailed summaries of laws and regulations are of limited
usefulness, as some major trading governments have insisted that they need to receive the full text of
laws and regulations relevant to accession in a WTO working language.
3. Data on applied duty rates
The procedures provide that copies of the Applicant's currently applicable tariff schedule in
the harmonized system (HS) nomenclature also be made available to members of the Working Party
at the same time as the Memorandum.  Applicants are requested to supply this in electronic format.
The expectation of WTO Members has been that the applied rates will be taken as the base rates in the
negotiations on the tariff concessions to be included in the Goods Schedule of the Applicant.
Members also ask that import data be supplied in electronic format on a tariff line level, broken downby country.
As the details of the tariff are mainly used in the negotiations on the Tariff Schedule, these
details have often been provided to the WTO only when these negotiations are about to begin.
4. Data on agricultural domestic support and export subsidies
WT/ACC/1 foresees that the Memorandum will contain a description of the range of policies
affecting foreign trade in agricultural products.  In addition, a Technical Note by the Secretariat
(WT/ACC/4) has been circulated "to allow acceding Governments to present factual information on
their domestic support and export subsidy measures actually in place in agriculture … in a manner
consistent with the notification requirements of the Agreement on Agriculture".  Information is
required "normally for each of the three most recent years".
This Technical Note was drawn up in consultation with Members.  It sets out their
expectations in this regard and provides details of the information to be provided in the supportingtables that form a basis for the negotiations on the commitments limiting subsidization of agricultural
products to be included in the Goods Schedule of the Applicant.
The preparation of the supporting tables involves a thorough grasp of complex WTO
requirements and detailed technical work.  Working Party members have also made clear the
importance that they attach to the full and accurate presentation of support actually granted and not,for instance, budgetary estimates.  It is therefore not surprising that these tables are often presented at
a fairly advanced stage of the accession process.  Nor is it unusual that the tables are revised several
times before they are acceptable to members of the Working Party and that the revision of the tables
becomes a part of the process of negotiation dealt with below.  Acceding governments often hold
plurilateral meetings with interested WTO Members to assist in revision of these tables.WT/ACC/10
Page 15
5. Data on services
The outline format attached to WT/ACC/1 gives some guidance on the information which
should be included in the Memorandum on the Applicant's trade - related services regime.  Here
again, the Secretariat has put together a 13 page Technical Note (WT/ACC/5) in consultation with
Members, which is designed "to assist acceding Governments in submitting factual information ontheir policies affecting trade in services relevant to their economy".
It appears that acceding governments have experienced difficulties in collecting and
presenting the information called for in the Te chnical Note.  Some Working Party members have
shown understanding of this problem and have indicated that they would be prepared to open
negotiations on specific commitments to be included in the Services Schedule of the Applicant on the
basis of a detailed offer, rather than a full response to WT/ACC/5.  This is logical because the request
to acceding governments to response to WT/ACC/5 was, in any case, aimed at helping them puttogether a services offer as soon as possible.
6. Questions and answers
WT/ACC/1 procedures provide that, following the circulation of the Memorandum, members
of the Working Party be invited to submit questions in writing.  Answers are provided in writing by
the acceding government to the Secretariat, which consolidates them and arranges them by topicunder the headings of the Memorandum.  It was foreseen from the outset that more than one round of
questions and answers might be necessary before the first meeting of the Working Party is held.
The headings of the Memorandum have, on the whole, provided a good framework for the
questions and answers and Members have posed questions on other topics in only a few instances.
However, an understanding of the precise relationship between some measures and WTO
provisions has sometimes proved difficult to establish, registration requirements being a case in point.
Questions on the Memorandum have been submitted in all cases by Members and in a few
cases more than one round of questions and answers have taken place before the first meeting of the
Working Party.  The number and diversity of questions and the number of rounds has varied widely
from one accession to another.
Discussions have also been complicated on occasion by the fact that different delegations
have allocated similar questions to different sect ions of the Memorandum.  Duplication has occurred
fairly often, for instance, between sections II.2(b) monetary and fiscal policies and IV.1(k) application
of internal taxes on imports, between sections II.2(a) which includes privatisation plans and
IV.3(e) State-trading practices and between sections IV.1(e) quantitative import restrictions and
IV.1(f) import licensing procedures.
7. Examination of trade regime in the Working Party
The first meeting of the Working Party is set once an adequate documentary basis is
available.  WT/ACC/1 stresses that a minimum of four to six weeks should elapse between the formal
circulation of the documentation in the three working languages (English, French and Spanish) and
meetings of the Working Party to allow adequate time for delegations to prepare.
Some Members have stressed from the start of the work that acceding governments should
maintain a standstill on WTO-inconsistent measures and on tariff increases during the accession
process.WT/ACC/10
Page 16
WT/ACC/1 foresees that at the first meeting, representatives from the Applicant and members
of the Working Party will examine the Memorandum and the questions and answers provided, with a
view to seeking any further clarifications that may be required in the light of the various provisions of
the WTO Agreement and the Multilateral Trade Agreements.  After the meeting, members of the
Working Party submit the comments and questions posed during the meeting and any additionalpoints that they may have to the Secretariat, which consolidates them and forwards them to the
Applicant.  Further fact finding meetings may be held as necessary before the Working Party begins
to negotiate the terms on which the Applicant will accede.  In practice, the fact-finding and
negotiating phases of the work often overlap.
Experience has shown that six weeks need to be left between the circulation of the
documentation and the meeting at which it is to be examined if the meeting is to be productive.  This
amount of time has normally been provided.
The number of fact finding meetings that have been held of each Working Party has varied
considerably, depending on a number of factors including the interest generated by a particular
accession, the complexity of the policies examined and the adequacy of the information supplied.
Increasingly, in order to accelerate the process and ensure that time is used most productively, it has
been found useful for acceding governments to subm it sufficiently in advance supporting information
on agriculture in the WT/ACC/4 format, and on services in the WT/ACC/5 format.
Questions from WTO Members are channelled through the Secretariat which obtains
consolidated answers in writing.  There have been a few cases when questions have been directly sent
to the acceding government by some WTO Members;  even these are promptly transmitted to the
Secretariat in the interest of transparency.
The written "questions and answers" document distributed after each meeting of the Working
Party constitutes a record of the discussions.  In accordance with the agreed procedures set out in
WT/ACC/1, at the conclusion of each meeting of th e Working Party, the Chairman sums up the state
of play and next steps to be taken.
The practice has emerged since the circulation of WT/ACC/1 of requesting the Secretariat to
prepare a Factual Summary of Points Raised at an appropriate stage arranged by topic under the
headings of the Memorandum in order to consolidate the information contained in the Memorandum,
in supplementary documents and in the questions and answers relevant to the Working Party's Report.
The aim of this is to facilitate the work of the Applicant and the members of the Working Party by
identifying the points that are established, those th at require further elucidation, examination in the
negotiating stage, and, more generally, to make the process more transparent.  As work proceeds and
as negotiations advance on multilateral commitments, the Factual Summary of Points Raisedgradually evolves into a Report of the Working Party.  During this process, further revisions as
necessary are prepared and circulated to Working Party members.  The final version of the Report of
the Working Party sets out the results of the work done by the Working Party both in the fact finding
and in the bilateral and multilateral negotiating stages.
D. N
EGOTIATION OF TERMS OF ACCESSION
The multilateral negotiations relate to three main areas:  rules in goods, TRIPS; and services.
The negotiations on these three areas are, on the whole, dealt with separately as they address different
issues.  The bilateral negotiations relate to market access concessions in goods and commitments in
the services sector.  The results of the acceding governments bilateral market access negotiations on
goods and services are consolidated by the Secretariat into Schedules of concessions andcommitments on goods (including negotiated levels of domestic support and export subsidisation of
agricultural products) and services.WT/ACC/10
Page 17
The procedures in WT/ACC/1 contain fewer details concerning the negotiating phase of the
process than about the earlier fact-finding phase and the last phase in which the results of the
negotiation are formalised and put into effect, the main aim of that document being to define the
framework for the negotiations between the Members of the WTO on the one hand and the acceding
government on the other.
Paragraph 12 of WT/ACC/1 indicates that  "when the examination of the foreign trade regime
is far enough advanced, members of the Working Party may initiate bilateral market access
negotiations on goods and services and on the other terms to be agreed.  It is understood that the fact-
finding work on the foreign trade regime and the negotiating phase can overlap and proceed in
parallel".
The following sections show how the proces s has worked in practice, by giving some
information on the procedures followed and by an alysing the terms contained in the Reports of the
twelve Accession Working Parties which have so far completed their work.  These sections are
general in nature as it is the aim of this paper to assist in a discussion of the accession process rather
than particular cases.  However, they are specific enough to demonstrate that the negotiations on the
terms of accession reflect the particular requirements of each case.
These terms are contained in the following documents:
Commitments on Rules Goods Schedule Services Schedule
Ecuador WT/L/77 &Corr.1 Add.1 &Add.1/Corr.1, 2 Add.2
Mongolia WT/ACC/MNG/9 &Corr.1 Add.1 &Add.1/Corr.1 Add.2
Bulgaria WT/ACC/BGR/5 &Corr.1 Add.1 Add.2
Panama WT/ACC/PAN/19 &Corr.1 Add.1 Add.2
Kyrgyz
RepublicWT/ACC/KGZ/26 &Corr.1 Add.1 Add.2
Latvia WT/ACC/LVA/32 Add.1 &Add.1/Corr.1 Add.2
Estonia WT/ACC/EST/28 Add.1 Add.2 &Add.2/Corr.1
Jordan WT/ACC/JOR/33 Add.1 Add.2
Georgia WT/ACC/GEO/31 Add.1 Add.2
Albania WT/ACC/ALB/51 & Corr.1 Add.1 Add.2 & Corr.1, 2
Oman WT/ACC/OMN/26 Add.1 Add.2
Croatia WT/ACC/HRV/59 Add.1 Add.2
Lithuania WT/ACC/LTU/52 Add.1 &Add.1/Corr.1 Add.2
Moldova WT/ACC/MOL/37 & Corr.1-3 Add.1 Add.2
China WT/ACC/CHN/49 & Corr.1
WT/MIN(01)/3Add.1 & Corr.1
Add.1Add.2
Add.2
ChineseTaipeiWT/ACC/TPKM/18
WT/MIN(01)/4Add.1
Add.1Add.2
Add.2
1. Rules
The discussions on rules arise naturally from the fact-finding stage of the work and recently
the decision to move to examine the commitments that the Applicant should undertake in the rules
area has been taken less formally than in the past.  In some cases, the move is made first only in
certain areas of the work that are relatively far advanced.
While bilateral meetings with some Member s may deal with the commitments on rules,
discussions on these are in the main conducted multilaterally in the Working Party because the
application of WTO rules is a matter of common concern.
The main aim of the discussions on WTO rules is to establish if the Applicant's regime
conforms to WTO rules and, in particular, how it is to be brought into conformity where necessary.  ItWT/ACC/10
Page 18
is the position of some Members, however, that acceding governments do not have the automatic right
to the treatment laid down in the WTO Agreements for original Members of the WTO, as is made
clear from Article XII which simply provides that accession shall be "on terms to be agreed between
[the Applicant] and the WTO".
Among the subjects which have given rise to the most discussion in Working Parties are
whether or not the Applicant in question should rece ive the special and differential treatment reserved
in the WTO Agreements for developing economies.  Similar discussions have not taken place in the
case of least-developed countries because these are clearly identified in the United Nations list of
LDCs which is accepted by the WTO.  As it has been difficult to resolve this issue, participants in a
number of Working Parties have taken the view that it is more productive not to discuss the principle
involved but to concentrate on the terms that are appropriate in each accession case and in relation to
each subject dealt with by the Working Party.
Several applicants have requested that they be granted transitional periods of the kind
provided in WTO Agreements for developing Members and, in some instances, for Members in the
process of transformation from a centrally-planned into a market, free-enterprise economy.  It is the
position of some WTO Members that only original Members of the WTO are entitled to use the
transitional periods referred to, which form part of the single undertaking of the WTO Agreement.Some members state that a transitional period should not ordinarily be granted.  In this connection,
some Members make it plain that where existing legislation is deficient or lacking, draft laws and
regulations in full conformity with WTO rules be  presented to the Working Party for examination,
together with a timetable for their implementation.
Others say that they are not, a priori, opposed to transitional periods for applicants but that
applicants must demonstrate that they have done as much as they can to bring their system into line
with WTO requirements before asking for transitional periods.  Some others urge flexibility in this
matter, especially for small developing economies and least-developed countries.
Consequently, acceding governments usually present a plan and timetable showing, for each
of the main subjects dealt with in the Working Part y, what steps they have taken towards conformity,
what remains to be done and how and when they expect to complete this process.  This is then the
subject of negotiations in the Working Party on the terms to be included in the Protocol.
Each of the protocols, which follow a co mmon pattern, make the acceding government a
Member of the WTO and bind it to observe the rules contained in the Agreement establishing the
WTO as rectified, amended or otherwise modified as of the date that the relevant Protocol entered into
force.  Each of these Protocols also binds the new Member in question to observe specified
commitments.  These special commitments are either se t out in the text of the Protocol itself or, more
frequently, in the relevant Working Party Report's commitment paragraphs (which are incorporated by
reference in the Protocols).  Both sets of rules are integral parts of the Protocol and have the same
status and legal effect.  They are enforceable through the Dispute Settlement Mechanism of the WTO.
The entire package of Report, Protocol of Acces sion and Schedules of Concessions and Commitments
in Goods and Services constitute the conditions under which the acceding government is permitted tojoin the WTO Agreement.
The following paragraphs give information on the rules accepted by the governments that
have acceded to date, as contained in their Protocols of Accession.  The relevant texts are set out in
full in Annex 3, grouped together by subject for purposes of comparison.
The Protocol of Ecuador, the first country to accede to the WTO, incorporates 21 specific
commitments.  Comparable figures for the other governments which have acceded are:WT/ACC/10
Page 19
Mongolia:  17
Bulgaria:  26
Panama:  24
Kyrgyz Republic:  29
Latvia:  22Estonia:  24Jordan:  29
Georgia:  29
Albania:  29
Oman:  26
Croatia:  27Lithuania:  28Moldova:  28
China:  82
Chinese Taipei:  63
Two additional rules specific to Mongolia are contained in the body of its Protocol.
On the evidence provided by these cases, it appears that the outline for the original
Memorandum on the Applicant's trade regime prov ides a good framework for the whole accession
process.
It should be noted, however that the early sections of the outline dealing with Economic
Policies are included in the Memorandum mainly (but not exclusively) as background for theWorking Party's consideration of the Applicant's foreign trade regime.  In these sections specific
commitments have been required of some of the nine governments on the following specific subjects:
foreign exchange and payments; State ownership and privatisation; and price controls.
It can also be noted that the commitment paragraphs are of different types:
- statements of fact rather than commitments;- obligations to abide by existing WTO rules, sometimes specifying national measures
to be amended to bring them into conformity with WTO provisions on the subject in
question, sometimes elaborating on the WTO provisions on the subject in question;
- obligations not to have recourse to specific WTO provisions;
- specific identification of transitional periods that may be used;- authorisations to depart temporarily from WTO rules or from commitments in the
Goods Schedule;
- obligations to abide by rules created by the commitment paragraph and not contained
in WTO Multilateral Agreements.
2. Market access
Paragraph 13 of WT/ACC/1 goes on to state that the negotiations on concessions and
commitments on goods and specific commitments on services may begin either on the basis of
requests from WTO Members or, as a means of expediting the work, on the basis of offers from the
Applicant.  Experience to date shows that, usually, it is the Applicant which initiates the market
access negotiations by presenting both basic factual information and offers on goods, including
agriculture, and/or services.  The offers have been circulated in WTO documents, except in one case
in which the document stated that the offer was available to interested Members on request.
Negotiations on tariffs and services have been conducted bilaterally, but it now appears to be
accepted that the draft commitments on agricultural domestic support and export subsidies are dealt
with from a relatively early stage in plurilateral meetings conducted by the Applicant with interested
WTO Members.  These commitments are of more general systemic interest than concessions on
specific tariff lines of interest to individual Members.  Paragraph 13(iii) of WT/ACC/1 adds howeverthat, following the conclusion of bilateral negotiations, the draft Schedules on both goods and services
are formally circulated to all members of the Working Party and reviewed multilaterally.  This
provides an opportunity to WTO Members to verify that the concessions contained in the draftWT/ACC/10
Page 20
Schedules conform to the results of their bilateral negotiations with the acceding government.  It is
also, inter alia, to ensure that contents are in accordance with the relevant WTO provisions.
3. Goods Schedule
The Goods Schedule contains the tariff concessions and agricultural commitments made by
the acceding government.  These take the same form as the Schedules of all other WTO Members –Part I containing most-favoured-nation tariff conces sions (often referred to as "bindings"), Part II
containing any preferential tariff concessions, Part  III containing any non-tariff concessions and Part
IV containing commitments limiting subsidisation of agricultural products.  All WTO Members must
undertake most-favoured-nation tariff bindings and agricultural commitments but concessions on the
preferential tariff and non-tariff measures are seldom made.  None of the governments which have
completed their WTO accession processes have made bindings in Parts II and III of their Goods
Schedules.
4. Tariff concessions
Table 2 analyses the most-favoured-nation bindings that the new Members have made in
Part I of their Schedules, to the extent that this is possible.  It is divided into two parts (Table 2a and
2b) dealing with agricultural items and non-agricultural items.
The Table shows that all countries bound all items in their tariffs.  These bindings have been
made at different H.S. levels (including 4, 6, 8 digit).  This affects those averages in the table and the
inter-country comparability of the data.
The agricultural part of the Table shows, inter alia:
- that Bulgaria, Kyrgyz Republic, Latvia, Jordan, Georgia, Croatia, Lithuania, Moldova
and Chinese Taipei have bound a number of specific or compound rates.  The ad
valorem  equivalent of these has not been calculated;
- that the following countries have listed and bound all agricultural items individually
(simple averages in brackets):  Ecuador (25.8 per cent), Bulgaria (34.9 per cent),
Kyrgyz Republic (11.7 per cent), Latvia (33.6 per cent), Estonia (17.7 per cent),
Jordan (25 per cent), Georgia (12.1 per cent), Croatia (10.4 per cent), Albania (10.6per cent), Oman (30.5 per cent), Lithuania (15.6 per cent), Moldova (12.4 per cent);
China (15 per cent) and Chinese Taipei (17.5 per cent).
- that Mongolia and Panama have listed and bound only some of their agricultural
tariffs individually, the remaining items, on which no specific requests were received,
being bound at a single rate in a headnote.  For Mongolia, the simple average of the
rates bound individually is 18.4 per cent, while the remaining items are bound at
20 per cent.  For Panama the corresponding figures are 26.1 per cent and 30 per cent;
- tariff rate quotas (TRQ) are not included in the table.  The agricultural part of the
Schedules contain TRQs as follow:  Ecuador  -17 at the 6 and 8 digit level of the
Harmonised System;  Mongolia - none;  Bulgaria - 90 at HS 8 digit level;  Panama -
57 at HS 8 digit level;  Kyrgyz Republic - none; Latvia - 4 at HS 4, 6 and 8 digit
level; Estonia – none; Jordan – none, Croatia 9 at  HS  4, 6 and 8 digit level. Albania– none, Oman – none, Moldova – none, Lithua nia – 4 at HS 4, 6 and 8 digit level;
China – 46 at HS 8 digit level;  Chinese Taipei 117 at HS 8 digit level.
- Article 5 of the Agreement on Agriculture provides for the use of special safeguard
clauses in certain defined circumstances.  Of the governments under examination,WT/ACC/10
Page 21
only the Schedules of Panama (6 items at HS 8 digit level), Bulgaria (21 items at HS
6 and 8 digit levels)  and Chinese Taipei (32 items at HS 8  digit level) include
special safeguard clauses;
- no reference is made in any of the Schedules to the special treatment ("tariffication")
provided for in Annex 5 of the Agreement on Agriculture.
The non-agricultural part of the Table shows, inter alia :
- that Kyrgyz Republic has bound 36 specific or compound rates, Jordan and Moldova
have bound two and Chinese Taipei has bound 98.  The ad valorem  equivalent of
these has not been calculated;
- that the following countries have listed and bound all non-agricultural items
individually (simple averages in brackets):  Ecuador (20.1 per cent), Kyrgyz Republic
(6.7 per cent), Latvia (9.3 per cent), Estonia (6.6 per cent), Jordan (15 per cent),Georgia (5.8 per cent), Croatia (5 per cent), Albania (6 per cent), Oman (11 per cent),
Lithuania (8.2 per cent);  Moldova (5.7 per cent);  China (8.9 per  cent) and Chinese
Taipei (4.8 per cent).
- Mongolia, Bulgaria and Panama  have listed and bound only some of their non-
agricultural tariffs individually, the remaining items being bound in a headnote.  ForMongolia, the simple average of the rates bound individually is 20 per cent, while the
remaining items are also bound at 20 per cent.  For Bulgaria, the corresponding
figures are 12.6 per cent and 35 per cent and for Panama 11.5 per cent and
30 per cent.
Table 2 also shows the number of zero bindings made by the governments.  These reflect the
fact that fourteen of them have joined in so-called "zero-for-zero" initiatives negotiated
among a limited number of participants in the Uruguay Round in the following sectors
9:
− Bulgaria, some medical equipment and ITA (after accession);
− Panama, ITA
− Kyrgyz Republic, agricultural equipment, construction equipment, ITA, medical equipment,
paper, steel, toys and most furniture;
− Latvia, beer, distilled spirits, furniture, ITA, paper, toys, most agricultural equipment, most
construction equipment, most medical equipment, and most steel;
− Estonia, agricultural equipment, beer, aircraft, construction equipment, distilled spirits and ITA
(before accession);
− Jordan, agricultural equipment, medical equipment, ITA, most steel and toys;
− Georgia, agricultural equipment, most construction equipment, ITA, furniture, medical equipment
and paper;
− Albania, agricultural equipment, beer, chemical s, construction equipment, spirits, furniture,
medical equipment, paper pharmaceuticals, steel toys and ITA;
                                                     
9 Some recently acceding members have  participated either fully or partially in the Civil Aircraft
Agreement.WT/ACC/10
Page 22
− Oman, most chemicals, some construction equipm ent, some furniture, some medical equipment,
pharmaceuticals and some steel and ITA;
− Croatia, some agricultural equipment, beer, chemicals, some construction equipment, spirits,
some furniture, some medical equipment, some paper, some steel, toys and ITA;
− Lithuania, agricultural equipment, beer, most chemicals, construction equipment, spirits, some
furniture, medical equipment, most paper, pharmaceuticals, steel, toys and ITA;
− Moldova, chemicals, some construction equipment, medical equipment, pharmaceuticals, steel
and toys and ITA;
− China, beer, some chemicals, furniture, some paper and toys and ITA;
− Chinese Taipei, agricultural equipment, beer, most chemicals, construction equipment, some
spirits, furniture, medical equipment, paper, ph armaceuticals, most steel, toys and ITA (before
accession).WT/ACC/10
Page 23Table 2:  Tariff bindings of members which have acceded to the WTO
Table 2a: Agricultural Products
1. Ecuador 2.  Mongolia 3.  Bulgaria 4.  Panama 5.  Kyrgyz
Republic6. Latvia 7.  Estonia 8.  Jordan 9.  Georgia
No. of Tariff  Items 1,019 n.a. 725 n.a. 912 729 724 867 776
No. of Tariff  Items Bound
Individually1,019 98 725 550 912 729 724 867 776
Specific + Compound Rates None None 114 None 49 8 None 7 776
0 0 4 42 4 19 32 119 11 26
0-5 30 2 47 94 64 16 52 116 56
6-10 11 4 66 75 530 129 142 137 10
11-15 110 50 82 100 98 64 88 117 61
16-20 230 27 16 43 151 29 91 177 503
21-30 509 2 92 157 1 26 127 259 93
31-40 61 6 63 10 0 41 46 2 27
41-50 43 2 3 8 0 375 55 5 0
51+ 25 1 200 59 0 9 4 36 0
Simple Average of
Individual Tariff Bindings25.8% 18.4% 34.9% 26.1% 11.7% 33.6% 17.7% 25% 12.1%
M i n i m u m 5 %00000 000
Maximum 86% 75% 98% 260% 30% 55% 59% 200% 30%
Other Tariff Items Bound in
HeadnoteNone 20% None 30% None None None None NoneWT/ACC/10
Page 24
10. Albania 11.  Oman 12.  Croatia 13.  Lithuania 14.  Moldova 15.  China 16.  Chinese
Taipei
No. of Tariff  Items 2,125 719 1,163 970 774 977 1,349
No. of Tariff  Items Bound
Individually2,125 719 1,163 969 774 977 1,349
Specific + Compound Rates None None 229 114 60 None 89
0 207 0 171 64 22 70 354
0-5 300 55 247 107 63 78 188
6-10 1,096 46 171 290 264 248 148
11-15 5 497 142 123 252 242 111
16-20 517 2 94 48 112 185 233
21-30 0 30 51 110 1 112 150
31-40 0 0 57 37 0 17 34
4 1 - 5 0 000 3 9069
5 1 + 0 8 9170 1 9 3 3
Simple Average of
Individual Tariff Bindings10.6% 30.5% 10.4% 15.6 12.4 15.0 17.5
M i n i m u m 0 5 %00000
Maximum 20% 200% 55% 100% 25% 65% 400%
Other Tariff Items Bound in
HeadnoteNone None None None None None None
Notes:
Tariff ranges go up to and include the second figure in each range
n.a. = not available
This table analyses the agricultural tariff schedules of these c ountries to the extent that is possible.  Please see text above  for further explanations.WT/ACC/10
Page 25Table 2b: Non-agricultural Products
1. Ecuador 2.  Mongolia 3.  Bulgaria 4.  Panama 5.  Kyrgyz
Republic6. Latvia 7.  Estonia 8.  Jordan 9.  Georgia
No. of Tariff Items 5,758 n.a. n.a. n.a. 6,068 4,564 5,328 5,896 5,206
No. of Tariff Lines Bound
Individually5,758 186 2,491 2,308 6,068 4,564 5,328 5,896 5,206
Specific + Compound Rates None None None None 36 None None 2 None
0 0 4 100 127 1,401 802 1,439 482 1,677
0-5 111 1 282 291 812 243 405 1,226 994
6-10 1,189 13 899 1,076 3,371 2,365 2,993 1,068 1,038
11-15 773 0 846 319 447 777 445 490 1,484
16-20 1,242 145 93 133 1 298 10 1,283 13
21-30 2,425 23 209 350 0 19 36 1,345 0
31-40 18 0 62 6 0 3 0 0 0
41-50 0 0 0 0 0 45 0 0 0
51+ 0 0 0 6 0 12 0 0 0
Simple Average of
Individual Tariff Bindings20.1% 20% 12.6% 11.5% 6.7% 9.3% 6.6% 15% 5.8%
M i n i m u m 5 % 0 0 000 000
Maximum 40% 30% 40% 81% 20% 55% 30% 30% 20%
Other Tariff Items Bound in
HeadnoteNone 20% 35% 30% None None None None NoneWT/ACC/10
Page 26
10. Albania 11.  Oman 12.  Croatia 13.  Lithuania 14.  Moldova 15.  China 16.  Chinese
Taipei
No. of Tariff Items 8,459 4,858 6,469 5,330 5,207 6,181 7,284
No. of Tariff Lines Bound
Individually8,459 4,858 6,469 5,330 5,207 6,181 7,284
Specific + Compound Rates None None None None 2 None 98
0 3,082 598 2,138 1,571 1,643 546 2,316
0-5 2,515 309 2,231 276 650 1,084 2,707
6-10 1,526 925 1,322 1,738 2,400 2,966 1,507
11-15 171 2, 927 762 1,364 506 794 476
16-20 1,165 99 15 305 6 499 80
21-30 0 0 1 71 0 250 68
31-40 0 0 0 0 0 31 5
41-50 0 0 0 0 0 11 0
51+ 0 0 0 0 0 0 27
Simple Average of
Individual Tariff Bindings6.0% 11% 5.0% 8.2 5.7 8.9 4.8
M i n i m u m 000 0 0 0 0
Maximum 20% 20% 25% 30% 20% 50% 90%
Other Tariff Items Bound in
HeadnoteNone None None None None None None
Notes:
n.a. = not available
Tariff ranges go up to and include the second figure in each range
This table analyses the non-agricultural tariff schedules to the extent that is possible.  Please see text above for further ex planations.WT/ACC/10
Page 27
5. Agricultural commitments
The agricultural commitments on domestic support and export subsidies that must be made by
each acceding government are negotiated bilaterally and then plurilaterally at meetings attended by
the acceding government and interested members of the Working Party.  This section examines the
agricultural commitments of the governments which have already acceded.  These are contained inPart IV of their Goods Schedule, which sets out first those relating to domestic measures and second
those relating to export subsidies.
One of the most difficult issues in this area has been agreement on the base period to be used
in the negotiations, which has been dealt with above.  The most recent period for which data were
available was used in all cases except Bulgaria, where it was agreed that the most recent period was
not representative and a different period was taken as the base.  The Working Party Report on
Bulgaria notes that "An earlier period than the most recent three-year period was accepted by WTOMembers only because the latter was not regarded as representative due to the United Nations
embargo applied to the former Republic of Yugoslavia".
- Domestic Support
The Agreement on Agriculture provides that domestic support measures in the "green box"
are not subject to limitation but that non-product-specific and product-specific domestic supportmeasures in the "amber box" maintained in the base period must be reduced and bound if they are
above the relevant " de minimis " levels laid down in the Agreement, which is 5 per cent of the value of
total agricultural production of the country in question for developed countries and 10 per cent for
developing economies.  Many acceding governments' domestic support measures either fall in the
"green box" or are below " de minimis " levels, either as a result of policy decisions or a lack of
financial resources.
While there are some differences in the way in which these are scheduled, Ecuador,
Mongolia, Kyrgyz Republic, Latvia, Estonia, Alba nia, Oman, Lithuania and China all undertook " de
minimis " domestic support commitments.  Latvia, however, negotiated a transitional period to
1 January 2003, during which levels of domestic support would be calculated using a methodspecified in the Working Party Report (WT/ACC/LV A/32, paragraph 109).  In the case of China,
China has recourse to a de minimis  exemption for product-specific support and for non-product-
specific support equivalent to 8.5 per cent of the total value of production of a basic agricultural
product during the relevant year.  These percentages constitute China's de minimis  exemption under
Article 6.4  of the Agreement on Agriculture.
In the case of Jordan and Oman , the respectiv e Working Parties agreed that they could have
recourse to Article 6.2 and Article 6.4(b) of the Agreement on Agriculture upon accession.
Maximum permitted levels of domestic support are detailed in the case of Bulgaria, Panama,
Jordan, Croatia and Moldova.  The Schedules of Bulgaria, Jordan, Croatia and Moldova specify
annual and final bound levels of aggregate support.  Panama's Schedule contains a reference to a
supporting table detailing the form and level of non-product specific support which is below the de
minimis level and reserving Panama's right to use this support up to that level.
Chinese Taipei noted that the AMS would be s caled down consistent with the requirements of
the WTO Agreement on Agriculture, i.e., phase-downs would be completed by the year 2000.  In
accordance with Article 3, Part II of the Agreement on Agriculture, Chinese Taipei agreed that it would
not provide support in favour of domestic producers in  excess of the commitment levels specified in the
Schedule in Annex I to the Protoc ol of Accession and confirmed that  from the date of accession, support
previously granted for the production of tobacco  and grapes would be calculated into AMS.WT/ACC/10
Page 28
- Export Subsidies
The Agreement on Agriculture lays down that expo rt subsidies maintained in the base period
must be reduced and bound. Ecuador, Mongolia, Kyr gyz Republic, Estonia, Jo rdan, Georgia, Albania,
Oman, Moldova and Chinese Taipei did not grant export subsidies during the relevant period, and
their Schedule binds these at zero.
Latvia, Lithuania and China all agreed to eliminate agricultural export subsidies as reflected
in their schedule of commitments annexed to their Protocols of Accession.
In the Working Party, the Latvian representative stated that "export subsidies had been
provided in the base period for milk powder, canned milk, cheese, butter and rye in 1994, 1995 and
1996.  He also made clear that Latvia's intention was to increasingly direct its investment in
agriculture towards programmes designed to improve the efficiency and competitiveness of Latvian
agriculture and ensure its alignment with world requirements. " (WT/ACC/LVA/32, paragraph 107).
In the Working Party Report of Lithuania it is stated that "[t]he Government of Lithuania had
provided export subsidies for beef, pork, pigs, butter, cheese, grain, flour, condensed milk and milk
powder in 1995, beef, butter, condensed milk, milk powder, cheese, pork, grain and flour in 1996,
beef, butter, condensed milk, milk powder, cheese, pork, grain, vegetable oil, meat preserves and flour
in 1997, beef, butter, condensed milk, milk powder, cheese, casein and other milk protein products,vegetable oil and preserved meat in 1998, and beef, butter, condensed milk, milk powder, cheese,
casein and other milk protein products, and vegetable oil in 1999. " (WT/ACCLTU/52,
paragraph 149).
In the Working Party Report of China it is stated that " [t]he Government of China confirmed,
that it would eliminate all export subsidies, within the meaning of Article 3.1(a) of the SCMAgreement, by the time of accession.  To this end, China would, by accession, cease to maintain all
pre-existing export subsidy programmes and, upon accession, make no further payments or
disbursements, nor forego revenue or confer any other benefit, under such programmes.  This
commitment covered subsidies granted at all levels of  government which were contingent, in law or in
fact, upon an obligation to export" (WT/ACC/CHN/49, paragraph 167).
The Bulgarian Schedule sets out maximum levels of export subsidies by quantity and value
for wheat and wheat flour; sunflower seed; specified fruits and vegetables, fresh and preserved;  wine;
tobacco;  white cheese;  kashkaval (yellow cheese);  specified live animals;  specified meats;  eggs;
and "incorporated products".  Transitional and final rates are provided.  A separate table excludes the
granting of export subsidies to certain listed markets and indicates that export subsidies shall only be
granted in respect of oriental tobacco
Panama's Schedule commits it to eliminate its  "Certificados de Abono Tributario" (CAT) on
31 December 2002, noting that the form of this export subsidy made it difficult to provide for its
gradual phasing out and that therefore no transitional provisions are laid down.  Additional
information on the CAT is contained in the Working Party's Report (WT/ACC/PAN/19,
paragraphs 52 and 53).
The Government of Croatia guaranteed prices for the following commodities:  wheat, sugar
beet, sunflower, soybeans, rapeseed and tobacco.  The abolition of the system of guaranteed prices
was a long-term policy objective.  Croatia was reforming its system of agricultural subsidies.  This
was a lengthy process as it required the establishment of a land registry to allow the Government and
the Ministry of Agriculture and Forestry to define "less favoured areas" and other factors determining
subsidy payments. Croatia took a commitment to decrease the AMS ceiling relating to the 1996-1998WT/ACC/10
Page 29
base period by 20 per cent in equal annual instalments within a period of five years from the date of
accession (document WT/ACC/SPEC/HRV/1/Rev.2). (WT/ACC/HRV/59, paragraph 165).
6. Services Schedule
Negotiations on services are usually engaged after members of the Working Party have
undertaken some form of multilateral examination of the services regime, generally based oninformation submitted in the outline format descri bed in the Secretariat's Technical Note WT/ACC/5.
The negotiations usually start in earnest with th e circulation to all Working Party members of the
Applicant's initial offer.  The offer is made avai lable to all interested Working Party members and
takes the format of a draft of the Schedule of Specific Commitments which upon finalisation is
attached to the Protocol.  Negotiations then take  place bilaterally with interested members of the
Working Party, on the basis of the offer and requests from the members.  This process invariably
leads to revisions of the offers which are then circulated to members of the Working Party.
The results of the negotiations with the governments which have acceded are summarised in
Table 3.  This shows that all of them have entered commitments in a relatively large number of
sectors, unlike some original Members of the WTO.  The table can only indicate whether or not
commitments have been made, but not the depth of these commitments.  In particular, it does not
reflect how many sub-sectors have actually been included and what type of limitations, if any, thegovernments concerned have qualified the ensuing Market Access and National Treatment
obligations.  In turn, this implies that it is far mo re complicated in the services than in the goods area
to specify and compare the levels of liberalisation bound by governments under the relevant
provisions.  Fuller details on the commitments are annexed to this Note (Annex 4).WT/ACC/10
Page 30Table 3:  Sector Specific Commitments in Services of Members who have Acceded to the WTO
1. Ecuador 2.  Mongolia 3.  Bulgaria 4.  Panama 5.  Kyrgyz
Rep
ublic6. Latvia 7.  Estonia 8.  Jordan 9.  Georgia
Professional services x x x x x x x x x
- Legal services x x x x x x x x
- Accountancy services x x x x x x x x x
- Taxation services x x x x x x x
- Architectural and engineering services x x x x x x x x
- Medical services x x x x x x
Computer and related services x x x x x x x x
Research and development services x x x x x x
Other business services x x x x x x x x x
Postal services x x x x
Courier services x x x x x x
Telecommunications – valued added x x x x x x x x
Telecommunications – basic x x x x x x x
Audiovisual services x x x x
Construction services x x x x x x x x x
Distribution services x x x x x x x x x
Educational services x x x x x x x
Environmental services x x x x x x x x
Financial – insurance x x x x x x x x x
Financial - banking + other financial services x x x x x x x x x
Health services x x x x x x
Social services x x x x x x
Tourism services x x x x x x x x
Recreational services x x x x x x x
Transport services x x x x x x x x
- Maritime transport x x x x x
- Air transport x x x x x x x x
- Rail transport x x x
- Road transport x x x x x
Limitations on National Treatment x x x x x x x x xWT/ACC/10
Page 3110. Albania 11.  Oman 12.  Croatia 13.  Lithuania 14.  Moldova 15.  China 16.  Chinese
Taipei
Professional services x x x x x x x
- Legal services x x x x x x x
- Accountancy services x x x x x x x
- Taxation services x x x x x x x
- Architectural and engineering services x x x x x x x
- Medical services x x x x x x
Computer and related services x x x x x x x
Research and development services x x x x
Other business services x x x x x x
Postal services x x
Courier services x x x x x x x
Telecommunications – valued added x x x x x x x
Telecommunications – basic x x x x x x x
Audiovisual services x x x
Construction services x x x x x x x
Distribution services x x x x x x x
Educational services x x x x x x x
Environmental services x x x x x x x
Financial – insurance x x x x x x x
Financial - banking and other financial services x x x x x x x
Health services x x x x x x x
Social services x x x
Tourism services x x x x x x x
Recreational services x x x x x
Transport services x x x x x x x
- Maritime transport x x x x x x
- Air transport x x x x x x x
- Rail transport x x x x x
- Road transport x x x x x x
Limitations on National Treatment x x x x x x x
Note:  For fuller information please see Annex 4 of this Note.WT/ACC/10
Page 32
E. COMPLETION OF THE WORKING PARTY MANDATE
When the Working Party agrees that it has completed its mandate, it adopts its package of
Report and Draft Protocol of Accession (annexing Schedules of Concessions and Commitments in
Goods (including Agriculture) and Services).  These form a single package which must be accepted as
a whole by the Applicant.  The Working Party also adopts a Draft Decision which when taken by the
General Council invites the applicant to accede to the WTO on the terms set out in the Report,
Protocol and Schedules of Concessions and Comm itments.  The package of Report, Draft Protocol
(and its annexes) is submitted to the General Council for appropriate action.  The terms set out therein
reflect the result of negotiations amongst the applicant and the members of the Working Party and
have been adopted by consensus in all of the Working Parties concluded so far.  The Report, Protocol
(and its annexes) and Draft Decision have been forwarded to the next General Council meeting in
each case.
The text of the draft General Council Decisions has been identical in each case and a standard
pattern therefore appears to have been established.  This text is reproduced in Annex 2 to this Note.
All of the accession Protocols are nearly identical to each other (Annex 2 to this Note
identifies the text that is common to all Protocols and the four paragraphs containing differences).
F. ADOPTION OF WORKING PARTY REPORT BY GENERAL COUNCIL , ENTRY INTO FORCE OF
PROTOCOL OF ACCESSION
The next stage is the adoption of the Report by the General Council, and the taking of the
Decision forwarded to it in dr aft form by the Working Party.
Following completion of their domestic ratification procedures, the governments concerned
became Members of the WTO thirty days after deposit ing their acceptances of the terms of entry set
out in the Protocol of Accession (and annexes) with  the Director General.  The ratification period has
varied from 2-11 months.
G. INVOCATION OF ARTICLE  XIII OF THE WTO A GREEMENT
In five cases, WTO Members have invoked Article XIII of the WTO Agreement  (Non-
Application of Multilateral Trade Agreements between Particular Members) prior to the decisions of
the General Council to adopt the Report and open the Protocol of Accession for acceptance.  Two of
these invocations are still in force.
V. TECHNICAL ASSISTANCE
It has been recognized from the outset that, given the demands made by the process on
applicants, the provision of technical assistance from the earliest stages of the accession procedure is
of critical importance.  The need for this assistance ranges from help in the preparation of
documentation and in the negotiation of the terms of accession to the setting up of adequate legislative
and administrative infrastructures to ensure that the new members become effective participants in the
WTO as soon as possible.  Special attention has been given to technical assistance for least-developedcountries that are acceding to the WTO;  however, it is clear that more needs to be done.
The technical assistance currently provided by the Secretariat, including assistance given to
acceding governments, is summarised in the annual reports which it makes on the subject to the
Committee on Trade and Development.  These reports have noted that the process is demand-driven
and within existing human and financial resource constraints the Secretariat has been trying to dealwith greatly increased requests both from acceding governments and from governments
contemplating accession. The most recent of these reports covers activities in 2000
(WT/COMTD/W/83 of 2 May 2001).WT/ACC/10
Page 33
The Secretariat provides technical assistance in different ways.  For issues specific to the
process of accession, during 2000, the Secretariat continued to provide technical assistance to a
number of acceding governments.  However, due to budgetary restrictions and the extensive
programme of accession meetings in Geneva (the year was marked by many meetings to conclude the
accessions of China and Chinese Taipei), emphasis was also given to assistance provided todelegations of acceding governments during their vi sits to the WTO.  The Secretariat also spent
considerable time assisting governments at all stages of accession to ensure that the flow of
information between them and WTO Member governments remain pertinent and timely.
For broader technical assistance in WTO matters, in 2000 there was an increase in technical
assistance activities as compared to 1999 with 132 activities wholly organized by the WTO and 125
activities organized by the WTO and other organizations.  109 of these were attended by governments
acceding to the WTO (51 were regional events, such as conferences, seminars or workshops, and 58were national events, such as seminars or technical missions). This is just over double the number of
events attended by acceding governments in 1999.  A large number of these activities were financed
by the following individual WTO Members:  Denm ark, Finland, Hong Kong China, the Netherlands,
Norway, Singapore, Sweden, Switzerland and the UK.  All of the acceding governments took part in
one or more.
The Secretariat assists any Applicant that so requests with the technical demands of the
accession process as such, in particular in the preparation of its Memorandum and of subsequent
documentation required by the accession process.  In accordance with the procedures laid down in
WT/ACC/1, it checks the consistency of each Applicant's Memorandum on its foreign trade regime
with the outline attached to that document, make s technical comments to the Applicants concerned
and consults informally with interested Members, in particular before circulating Memoranda which
are not fully consistent with the outline.  In such cases it has made the views of these interested
Members known to the Applicants concerned, which have then decided whether to insist on
circulation or whether to revise their document.
The complexity of the accession negotiations also requires acceding governments to provide
highly technical data and information on specific sectors, such as tariffs, agriculture, TRIPS and
services, as well as notifications on customs valuation, technical barriers to trade, sanitary and
phytosanitary measures and State-trading.  Both during missions and from Geneva, the Secretariat
assists in the compilation and tabling the necessary in formation in agreed formats, such as those for
replies to questions from WTO Members, market access offers and tables of support measures in
agriculture.
Applicants also avail themselves, to the extent possible, of the WTO training courses as part
of their preparation for accession negotiations.  Representatives of acceding governments have taken
part in the regular twelve-week training courses in Geneva on trade policy, international trade law and
the multilateral trading system which are organised alternatively in English, French and Spanish for
officials from developing economies' Members or Observers of the WTO.  In 2000 participants
included officials from fourteen acceding governments.  In addition, special courses financed by theSwiss Government are organised for officials from Eastern and Central European and Central Asian
Governments. In 2000 the Secretariat with the financial assistance of donor governments, held a
number of regional workshops on different WTO subjects. Lectures were also given to visiting groups
from acceding governments, or governments interested in accession.
The least-developed countries which are in the process of accession have been the subject of
particular attention.  In 2000 representatives of these governments were among the participants in 25
regional and six national events organised by the WTO Secretariat for least-developed countries.
WTO has also provided two of the least-developed countries in the process of accession with aWT/ACC/10
Page 34
reference centre with computer hard- and software, a link to the internet and training in the use of this
technology.
Applicants are being advised to use their observer status to follow WTO meetings, in
particular those of other accession Working Parties and various WTO Councils and Committees.
Individual WTO Members have often given help, sometimes in a very substantial way, to
these governments to implement their plans for a transition to a market economy or for far-reaching
reform programmes; to set up the necessary basic legal and institutional framework; as well as to
respond to the detailed requirements of the accession process itself.
Acceding governments also receive technical assistance from other International
Organisations, including the International Bank for Reconstruction and Development (World Bank),
the United Nations Conference on Trade and Development (UNCTAD), the World Customs
Organisation (WCO) and the World Intell ectual Property Organisation (WIPO).
The Comprehensive and Integrated WTO Plan of Action for the Least-Developed
Governments adopted at the Singapore Ministerial Conference, in which UNCTAD, ITC, IMF, the
World Bank and UNDP are actively involved, has led to the establishment of an Integrated
Framework for trade-related technical assistance provid ed to these governments.  The IF is currently
being implemented on a pilot basis in three least-developed countries, including Cambodia, a countryin the process of accession.  Recent information on this is contained in the latest revision of document
WT/LDC/SWG/IF/17.
The WTO, the International Monetary Fund (IMF), World Bank, the Bank for International
Settlements (BIS), the Organisation for Europ ean Cooperation and Development (OECD) and the
European Bank for Reconstruction and Developm ent (EBRD) are sponsors of the Joint Vienna
Institute, which has been established to provide training support for governments making the
transition from centrally-planned to market-based economies.
Cooperation with UNCTAD has been particularly close.  UNCTAD has extensive experience
in providing technical assistance and has executed a number of national projects, generally financed
by UNDP, related to WTO accession.  These have the following general objectives:
- to assist national officials in elaborating optimal approaches in the initial phase of the
WTO accession process, particularly in making an inventory of relevant problems to
be solved both of internal and external nature;
- to strengthen knowledge of national officials of multilateral trade negotiations'
techniques and tactics in order to improve their negotiating capacity;
- to provide advice in trade policy formulation, particularly relating to the WTO
accession negotiations; and
- to strengthen the capacities of trade supporting national institutional structures
(including academic community) through training and joint analysis of the relevant
problem areas.
UNCTAD delivers technical assistance by: undertaking advisory missions and working
directly with national negotiating teams; assisting in the preparation of documentation required by theWTO accession negotiations;  preparing analytical papers and briefings for national policy-makers;
organising brainstorming meetings and seminars;  and, diffusing trade policy information.WT/ACC/10
Page 35
When the Secretariat elaborates its plans for assistance it coordinates them, to the extent
possible, with similar assistance being provided by individual Members and other International
Organisations so as not to duplicate assistance already available.  This is usually done in an informal,
ad hoc  way, which has worked well on the whole.  The sort of assistance that the Secretariat provides
is often by its very nature complementary to the help provided by national Governments and otherOrganisations.  As the Secretariat's assistance is demand-driven, it can also rely on the acceding
government to identify the assistance which it needs.
The Cooperation Agreements between the WTO and the IMF and the World Bank provide
fora for consultations with a view to achieving greater coherence in global economic policy-making.
The report of the Managing Director of the IMF, the President of the World Bank and the Director-
General of the WTO on Coherence (WT/GC/13 of 19 October 1998) contains the following
paragraphs:
"15. An important example of common policy issues is the interrelationship
between trade liberalization as the outcome of WTO-based negotiations and unilateral
trade reforms in the context of programmes supported by the IMF and the World
Bank.  When governments make autonomous reductions in trade barriers as part of
IMF or World Bank programmes, two questions can arise.  The first concerns thepermanence of such liberalization, in order to provide greater predictability of policies
and help promote private sector activity by avoiding policy reversals.  The second and
related question is the degree to which such liberalization should receive "credit" in
future trade negotiations.  Discussions among the three institutions could help
elucidate the issues involved."
"19. Also of operational concern is the interaction among the three organizations in
their work relating to the governments th at are in accession to the WTO.  The WTO
and, in many cases, the World Bank, are active in helping interested governments
prepare for accession, and this effort may benefit from closer cooperation with the
IMF.  By combining the WTO’s knowledge of what needs to be done to facilitateaccession, with the country-specific knowledge accumulated by the IMF and the
World Bank staffs, it should be possible to make the accession process faster and
smoother for the benefit of the governments involved."
The General Council has an item on its agenda  dealing with "Agreements between the WTO
and the IMF and the World Bank".  The Secretariat has prepared a check-list of issues raised by
Delegations in the course of the discussions (WT/GC/W/140), which deals, inter alia, with
cooperation in trade-related technical assistance and capacity-building.  These discussions arecontinuing.WT/ACC/10
Page 36
ANNEX 1: LIST OF DOCUMENTS DEALING WITH ACCESSION TO THE WTO
WT/ACC/1: Accession to the World Trade Organization:  Procedures for
Negotiations Under Article XII
WT/ACC/4: Accession to the World Trade Organization:  Information to be
Provided on Domestic Support and Export Subsidies
WT/ACC/5: Accession to the World Trade Organization:  Information to be
Provided on Policy Measures Affecting Trade in Services
WT/ACC/7 & Rev.1-2 Technical Note on the Accession Process (now superseded by
WT/ACC/10 and WT/ACC/11)
WT/ACC/8: Technical Note on the Accession Process:  Checklist of SPS and TBT
Illustrative Issues for Consideration in Accessions
WT/ACC/9 and Corr.1: Technical Note on the Accessions Process:  Implementation of the
WTO Agreement on Trade-related Aspects of Intellectual Property
Rights (TRIPS)
WT/GC/W/100: Accession to the WTO;  State of Play;  Note by the Secretariat
WT/GC/W/153 Preparations for the 1999 Ministerial Conference;  Accessions to the
WTO; Communication from the European Communities
WT/GC/W/212 Accession to the WTO;  Process and Procedures;  Statement by H.E.
Mr. Renato Ruggiero to the General Council
WT/GC/W/251: The Challenge of Integrating LDCs into the Multilateral Trading
System;  Coordinating Workshop for Senior Advisers to Ministers ofTrade in LDCs in Preparation for the Third WTO Ministerial
Conference;  Sun City, South Africa, 21-25 June 1999
WT/GC/W/378: Preparations for the 1999 Ministerial Conference;  Accession of
LDCs
WT/GC/M/32: General Council Minutes, December 1998WT/GC/M/40/Add.3: General C ouncil Minutes, July 1999
WT/GC/M/55: General Council Minutes, May 2000
WT/LDC/SWG/IF/11Rev.2
and Corr.1:Status of Least-Developed Countries' Accession to the World Trade
Organization
WT/MIN(96)DEC: Singapore Ministerial Declaration
WT/MIN(98)DEC/1: Geneva Ministerial Declaration
WT/MIN(01)DEC/1 Doha Ministerial DeclarationWT/ACC/10
Page 37
ANNEX 2:  GENERAL COUNCIL DECISIONS AND PROTOCOLS OF ACCESSION
This Annex analyses the General Council Decisions and Protocols of the Accession of:
1. Ecuador (WT/ECU/5 and 6);
2. Mongolia (WT/ACC/MNG/10 and 11);
3. Bulgaria (WT/ACC/BGR/6 and 7),;
4. Panama (WT/ACC/PAN/20 and 21);
5. Kyrgyz Republic (WT/ACC/KGZ/28 and
29);
6. Latvia (WT/ACC/LVA/34 and 35);
7. Estonia (WT/ACC/EST/29 and 30);
8. Jordan (WT/ACC/JOR/34 and 35);9. Georgia (WT/ACC/GEO32 and 33);
10. Albania (WT/ACC/ALB/52 & Corr.1
and 53 & Corr.1);
11. Oman (WT/OMN/27 and 28);
12. Croatia (WT/ACC/HRV 60 and 61);
13. Lithuania (WT/ACC/LTU/53 and 54);
14. Moldova (WT/ACC/MOL/39 and 40);
15. China (WT/L/432);  and
16. Chinese Taipei (WT/L/433).
General Council Decisions
This is the text that was used up until January 2001.
"The General Council,
Having regard to the results of the negotiatio ns directed towards the establishment of the
terms of accession of [name of country] to the Agreement Establishing the
World Trade Organization and having prepared  a Protocol for the Accession of [name of
country].
Decides, in accordance with Article XII of the Agreement Establishing the World Trade
Organization, that [name of country] may accede to the Agreement Establishing the
World Trade Organization on the terms set out in the said Protocol."
This has been amended to be in line with other decision documents and from the accession of
China onwards will be as below:
"The General Council,
Having regard to  paragraph 2 of Article XII and paragraph 1 of Article IX of the
Marrakesh Agreement Establishing the World Trade Organization, and the Decision-
Making Procedures under Articles IX and XII of the Marrakesh Agreement
Establishing the World Trade Organization agreed by the General Council (WT/L/93),
Taking note  of the application of [name of country] for accession to the Marrakesh
Agreement Establishing the World Trade Organization dated 7 December 1995,
Noting  the results of the negotiations directed toward the establishment of the terms of
accession of [name of c ountry] to the Marrakesh Agreement Establishing the World
Trade Organization and having prepared a Protocol on the Accession [name of country]
(WT/ACC/…/…),
Decides  as follows:
[name of country] may accede to the Marrakesh Agreement Establishing the World
Trade Organization on the terms and conditions set out in the Protocol annexed to this
Decision.]WT/ACC/10
Page 38
Protocols of Accession
This Part examines the text of the relevant Protocols of Accession.  The following text is
common to all protocols.
"PROTOCOL OF ACCESSION OF [name of country]
TO THE AGREEMENT ESTABLISHING THE WORLD TRADE ORGANIZATION
"The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the
approval of the General Council of the WTO accorded under Article XII of the Marrakesh
Agreement Establishing the World Trade Organization (hereinafter referred to as "WTO
Agreement"), and the Republic of …[name of country]… (hereinafter referred to as "[short form
of name]"),
Taking note of the Report of the Work ing Party on the Accession of …[name of
country]… to the WTO in document WT/ACC/[...] (h ereinafter referred to as the "Working Party
Report"),
Having regard to the results of the negotiations on the accession of …[name of country]…
to the WTO,
Agree as follows:
Part I – General
1. Upon entry into force of this Protocol, …[name of country]… accedes to the WTO
Agreement pursuant to Article XII of that Ag reement and thereby becomes a Member of the
WTO.
2. The WTO Agreement to which …[name of country]… accedes shall be the WTO
Agreement as rectified, amended or otherwise m odified by such legal instruments as may have
entered into force before the date of entry into force of this Protocol.  This Protocol, which shall
comprise the commitments referred to in paragr aph …[list of relevant commitment paragraph
numbers]… of the Working Party Report, shall be an integral part of the WTO Agreement.
3. Except as otherwise provided for in the pa ragraphs referred to in paragraph …[list of
relevant paragraphs numbers]… of the Working Pa rty Report, those obligations in the Multilateral
Trade Agreements annexed to the WTO Agreement that are to be implemented over a period of
time starting with the entry into force of that  Agreement shall be implemented by …[name of
country]… as if it had accepted that Agreement on the date of its entry into force.
Part II – Schedules
4. The Schedules annexed to this Protocol shall become the Schedule of Concessions and
Commitments annexed to the General Agreement on Tariffs and Trade 1994 (hereinafter referredto as the "GATT 1994") and the Schedule of Sp ecific Commitments annexed to the General
Agreement on Trade in Services (hereinafter referred to as "GATS") relating to …[name of
country]….  The staging of the concessions and commitments listed in the Schedules shall be
implemented as specified in the relevant parts of the respective Schedules.WT/ACC/10
Page 39
5. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the
date of that Agreement, the applicable date in respect of the Schedules of Concessions and
Commitments annexed to this Protocol shall be th e date of entry into force of this Protocol.
Part III - Final Provisions
6. This Protocol shall be open for acceptance, by signature or otherwise, by …[name of
country]… until …[date]…
7. This Protocol shall enter into force on the thirtieth day following the day of its acceptance.
8. This Protocol shall be deposited with the Director-General of the WTO.  The Director-
General of the WTO shall promptly furnish a certifi ed copy of this Protocol and a notification of
acceptance thereto pursuant to paragraph 7 to each Member of the WTO and to…[name of
country]…
9. This Protocol shall be registered in accordan ce with the provisions of Article 102 of the
Charter of the United Nations.
Done at Geneva this ... day of ...[date]…, in  a single copy in the English, French and
Spanish languages each text being authentic, exce pt that a Schedule annexed hereto may specify
that it is authentic in only one or more of these languages."
- Specific provisions
The following texts are contained only in some of the Protocols.
Ecuador
The following text was included after paragraph 3 above:
"The staging of the dismantling of th e Tariff Adjustment Mechanism shall be
implemented according to the time-table in Annex II of this Protocol".
Mongolia
The following text was included after paragraph 2 above:
"Mongolia will notify the Secretariat annually of the implementation of the phased
commitments with definitive dates referred to in paragraphs 10, 13, 20, 21, 23, 24, 29,
35, 42, 44, 45, 46, 48, 51, 54, 59 and 60 of the Working Party Report, and will identifyany delays in implementation together with the reasons therefore".
The following text was included after paragraph 3 above:
"Those notifications that are to be made under the Multilateral Trade Agreements annexed
to the WTO Agreement within a specified peri od of time starting with the date of entry
into force of the WTO Agreement shall be ma de by Mongolia within that period of time
starting with the date of entry into force of this Protocol".WT/ACC/10
Page 40
Bulgaria, Panama, Kyrgyz Republic, Latvia, Estoni a, Jordan, Georgia, Al bania, Oman, Croatia,
Lithuania, and Moldova
The following text was included after paragraph 3 above:
"4. …[name of country]… may maintain a measure inconsistent with paragraph 1 of
Article II of the GATS provided that such a m easure is recorded in the List of Article II
Exemptions annexed to this Protocol and m eets the conditions of the Annex to the GATS on
Article II Exemptions".
China
Clarification is given of China's historical links with the WTO:
"Recalling  that China was an original contracting party to the General Agreement on
Tariffs and Trade 1947,
Taking Note that China is a signatory to the Final Act Embodying the Results of the
Uruguay Round of Multilateral Trade Negotiations."
In Part 1 – General Provision, detailed text is added in the areas of:
- administration of the trade regime;
- non-discrimination, special trade arrangements;
- right to trade, state-trading;
- non-tariff measures;
- import and export licensing, price controls, subsidies, taxes and charges levied on
imports and exports;
- agriculture;
- technical barriers to trade;
- sanitary and phytosanitary measures, price comparability in determining subsidies
and dumping;
- transitional product-specific safeguard mechanisms;
- reservations by WTO Members;  and
- transitional review mechanism;
There are several annexes:
- Information to be Provided by China in the Context of the Transitional Review
Mechanism;
- Issues to be Addressed by the General Council  in Accordance with Section 18.2 of
China's Protocol of Accession;
- Products Subject to State-trading (Import);
- Products Subject to State-trading (Export);
- Products Subject to Designated Trading;
- Non-tariff Measures Subject to Phased Elimination;
- Products and Services Subject to Price Controls;
- Notification Pursuant to Article XXV of the Agreement on Subsidies and
Countervailing Measures;
- Subsidies to be Phased Out;
- Products Subject to Export Duty;  and
- Reservations by WTO Members.WT/ACC/10
Page 41
Chinese Taipei
In Part 1 – General Provision, the following text was included after paragraph 3 above:
4. The Special Exchange Agreement between the WTO and Chinese Taipei reproduced in Annex
II to this Draft Protocol forms an in tegral part of this Draft Protocol.
5. Chinese Taipei shall at the time of its accessi on to the Marrakesh Agreement Establishing the
World Trade Organization (WTO Agreement) accept the Plurilateral Trade Agreement on Trade in Civil
Aircraft listed in Annex 4 of the WTO Agreement.
6. Chinese Taipei may maintain a measure inconsistent with paragraph 1 of Article II of the
GATS provided that such a measure was recorded in the list of Article II Exemptions annexed to thisDraft Protocol and meets the conditions of the Annex to the GATS on Article II Exemptions.
Annexed to the Protocol is the "Special Exchange Agreement" between Chinese Taipei and
the WTO.WT/ACC/10
Page 42
ANNEX 3:  COMMITMENTS ON RULES
This part reproduces the commitments on rules contained in the Protocols of Accession of the
governments that have acceded to the WTO;  grouped by subject for purposes of comparison.  These
commitment paragraphs are numbered according to the Working Party reports for reference purposes.
These commitment paragraphs are of different types:
- Statements of fact rather than commitments:
Some Members have made the point that this practice should be avoided because it
leads to confusion as to what obligation is created, if any.
- Obligations to abide by existing WTO rules:
Commitment paragraphs sometimes make a reference to the WTO provisions on the
subject in question, either citing specific provisions or quoting certain provisions as
examples.
They sometimes specify national measures to be amended to bring them into
conformity with WTO provisions on the subject in question.
They sometimes elaborate on the WTO provisions on the subject in question.
- Obligations not to have recourse to specific WTO provisions, e.g. those relating to
transitional periods. These most often relate to customs valuation and TRIPS.
- Specific identification of transitional periods that may be used, e.g. customs
valuation. These relate to right of appeal, other duties and charges, subsidiaries and
trade-related investment measures.
- Authorisations to depart temporarily from WTO rules or from commitments in Goods
Schedule. These related to internal taxes, import licensing, technical barriers to tradeand agricultural support.
- Obligations to abide by rules created by the commitment paragraph and not contained
in WTO Multilateral Agreements. These relate to an obligation to comply with
"WTO obligations and other international obligations", privatisation, sub-central
governments, government procurement, trade in civil aircraft and publication.
- ECONOMIC POLICIES
Non-discrimination (including national treatment)
China
The representative of China further confirmed that China would provide the same treatment to
Chinese enterprises, including foreign-funded enterp rises, and foreign enterprises and individuals in
China.  China would eliminate dual pricing practices  as well as differences in treatment accorded to
goods produced for sale in China in comparison to those produced for export.  The Working Party took
note of these commitments (paragraph 18).
The representative of China confirmed that, consis tent with China's rights and obligations under
the WTO Agreement and the Draft Protocol, China w ould provide non-discriminatory treatment to allWT/ACC/10
Page 43
WTO Members, including Members of the WTO that were separate customs territories.  The Working
Party took note of this commitment (paragraph 19).
The representative of China confirmed that th e full respect of all laws, regulations and
administrative requirements with the principle of non-discrimination between domestically produced
and imported products would be ensured and enforced  by the date of China's accession unless otherwise
provided in the Draft Protocol or Report.  The repr esentative of China declared that, by accession, China
would repeal and cease to apply all such existing la ws, regulations and other measures whose effect was
inconsistent with WTO rules on national treatment.  This commitment was made in relation to final or
interim laws, administrative measures, rules and notices , or any other form of stipulation or guideline.
The Working Party took note of these commitments (paragraph 22).
In particular, the representative of China confir med that measures would be taken at national
and sub-national level, including repeal or modifica tion of legislation, to provide full GATT national
treatment in respect of laws, regulations and other meas ures applying to internal sale, offering for sale,
purchase, transportation, distribu tion or use of the following:
– After sales service (repair, maintenan ce and assistance), including any conditions
applying to its provision, such as the MO FTEC third Decree of 6 September 1993, imposing
mandatory licensing procedures for the suppl y of after-sales service on various imported
products;
– Pharmaceutical products, including regulati ons, notices and measures which subjected
imported pharmaceuticals to distinct procedures and formulas for pricing and classification, or
which set limits on profit margins attainable and imports, or which created any other conditions
regarding price or local content which could re sult in less favourable treatment of imported
products;
– Cigarettes, including unification of the licen sing requirements so that a single licence
authorized the sale of all cigarettes, irrespectiv e of their country of origin, and elimination of
any other restrictions regarding points of sale  for imported products, such as could be imposed
by the China National Tobacco Corporation (" CNTC"). It was understood that in the case of
cigarettes, China could avail itself of a trans itional period of two years to fully unify the
licensing requirements.  Immediately upon acce ssion, and during the two year transitional
period, the number of retail outlets selling imported cigarettes would be substantially increased
throughout the territory of China;
– Spirits, including requirements applied under China's "Administrative Measures on
Imported Spirits in the Domestic Market", and ot her provisions which imposed distinct criteria
and licensing for the distribution and sale of di fferent categories of spirits, including unification
of the licensing requirements so that a single licen ce authorized the sale of all spirits irrespective
of their country of origin;
– Chemicals, including registration procedures  applicable to imported products, such as
those applied under China's "Provisions on the Environmental Administration of Initial Imports
of Chemical Products and Imports and Exports of Toxic Chemical Products";
– Boilers and pressure vessels, including cer tification and inspection procedures which
had to be no less favourable than those applied to goods of Chinese origin, and fees applied by
the relevant agencies or administrative bodies, wh ich had to be equitable in relation to those
chargeable for like products of domestic origin.WT/ACC/10
Page 44
The representative of China stated that in th e cases of pharmaceuticals, spirits and chemicals
cited above, China would reserve the right to use a transitional period of one year from the date of
accession in order to amend or repeal the relevant legislation.  The Working Party took note of these
commitments (paragraph 23).
- Foreign Exchange and Payments
Ecuador
The representative of Ecuador stated that the m odality of the foreign exchange regime described
in paragraph 9  would not have negative effects for private sectors traders and would provide no implicit
subsidies.  The representative of Ecuador added that his Government shall exercise its economic policies
with particular attention to ensure complian ce with WTO obligations including GATT Article XV,
GATS Article XI and other international obliga tions.  The Working Party took note of these
commitments (paragraph 10).
China
The representative of China stated that China would implement its obligations with respect to
forex matters in accordance with the provisions of  the WTO Agreement and related declarations and
decisions of the WTO that concerned the IMF.  Th e representative further recalled China's acceptance of
Article VIII of the IMF's Articles of Agreement, which provided that "no member shall, without theapproval of the Fund, impose restrictions on the making of payments and transfers for current
international transactions".  He stated that, in accordance with these obligations, and unless otherwise
provided for in the IMF's Articles of Agreement, China would not resort to any laws, regulations or
other measures, including any requirements with respect  to contractual terms, that would restrict the
availability to any individual or enterprise of fo rex for current internationa l transactions within its
customs territory to an amount related to the forex in flows attributable to that individual or enterprise.
The Working Party took note of these commitments (paragraph 35).
In addition, the representative of China stated that China would provide information on
exchange measures as required under Article VIII, Section 5 of the IMF's Articles of Agreement, and
such other information on its exchange measures as was deemed necessary in the context of thetransitional review mechanism.  The Working Party took note of this commitment (paragraph 36)
- Balance-of-payments Measures
China
In response, the representative of China stated that China considered that it should have the
right to make full use of WTO BOPs provisions to protect, if necessary, its BOPs situation.  He
confirmed that China would fully comply with the provisions of the GATT 1994 and the BOPs
Understanding.  Further to such compliance, China would give preference to application of price-based measures as set forth in the BOPs Understanding.  If China resorted to measures that were not
price-based, it would transform such measures into  price-based measures as soon as possible.  Any
measures taken would be maintained strictly in accordance with the GATT 1994 and the BOPs
Understanding, and would not exceed what was necessary to address the particular BOPs situation.
The representative of China also confirmed that measures taken for BOPs reasons would only beapplied to control the general level of imports and not to protect specific sectors, industries or
products, except as noted in paragraph 38.  The Working Party took note of these commitments
(paragraph 40)WT/ACC/10
Page 45
- Investment Regime
Estonia
The representative of Estonia confirmed that Es tonia applied national treatment with respect to
direct taxation and Estoni a would continue to apply the national treatment principle in the case of
amendments to the tax regime in the future.  He further confirmed that Estonia did not use nationaltaxation for export promotion or performance.  Th e Working Party took note of this commitment
(paragraph 15).
China
The representative of China further stated that China had promulgated investment guidelines
and that the Government of China was in the process of revising and completing these guidelines.
Responding to concerns raised by certain members of the Working Party, he confirmed that these
investment guidelines and their implementation would be in full conformity with the WTO
Agreement.  The Working Party took note of this commitment (paragraph 42).
- State Ownership and Privatization
Mongolia
At the request of a member of the Working Party,  the representative of Mongolia agreed that it
was important to ensure full transparency and to keep WTO Members informed of its progress in the
reform of its transforming economic and trade regi me, and stated that his Government would report
every two years to the WTO on developments in its programme of privatization and on other issues as
relevant to its obligations under the WTO.  Th e Working Party took note of this commitment
(paragraph 35).
Bulgaria
A number of members of the Working Party expressed appreciation for the clarifications
concerning the status and prospects for Bulgaria's efforts to privatize State-owned enterprises and the
manner in which the State exercised its ownership in  State-owned firms and the role of State-owned
enterprises in international trade.   These members noted, however, that while Bulgaria was constructing
the legal framework for equality of treatment of pr ivate enterprises with State firms and the eventual
separation of former State firms from government asso ciation after privatization, the current rules for the
management of State-owned firms c ontemplated a State role in ente rprise operations.  For example,
Government ministries appointed the Management a nd Supervisory Boards that select the management
of State firms and that negotiate the terms of a Ma nagement Contract with the selected individuals.
These contracts regulated the relationship between management, labour and the State, and there were
areas, such as the establishment of subsidiaries, wh ere the management was required to consult with the
Government.  Even though Bulgaria had stated that  the Government was not liable for State enterprises
debt, the most recent regulations had transferred th e ultimate responsibility for a great deal of State
enterprise debt from the banks to the Government, in order to allow the banks to reorganize their role in
Bulgaria's economy and free up resources for new loans.  In 1994, a full separation of the State from the
still sizeable and economically critical State-owned sector was not possible.  Moreover, in their view,
Bulgaria's privatization process was proceeding ve ry slowly because of the approximately 4,500 State
firms slated for transfer to private ownership under the Law on Transformation and Privatization of
State and Municipal Enterprises, Bulgaria was prep aring some 400 State firms for sale and the reasons
for cautious progress were clear.  It would appear, therefore, that the setting up of an economic basis
independent of the Bulgarian St ate would be a long-term project.  While respecting Bulgaria's
statements concerning its ultimate goals and intent to establish a market-driven economy based onWT/ACC/10
Page 46
private ownership, these members believed that for accession to the Agreement Establishing the WTO
the relationship between the Bulgarian State and its trade and industry had to be clear.  As a minimum
they expected transparency and dialogue as Bulg aria's economic transition progressed and would intend
to address these issues in the Protocol of Accession of Bulgaria.  A member recalled that Bulgaria had
the commitment to keep the WTO informed of th ese developments.  The representative of Bulgaria
affirmed his Government's intention to ensure th e transparency of its national trade policies and
practices under the regular trade policy reviews in the WTO, including the wider background of national
and economic development.  This was not to be regarded as a basis for the imposition of specific
obligations under the Agreements or as a basis fo r the adoption of new special policy commitments.
Bulgaria could not undertake commitments exceeding the regular membership obligations.  The
Republic of Bulgaria was committed to fulfil the notification requirements ensuing from the existing
procedures in the WTO Agreements.  The Working Party took note of this commitment. (paragraph 24)
The representative of Bulgaria confirmed that  the former State monopoly in foreign trade in
Bulgaria has been abolished and that no restrictions exist on the right of foreign and domestic
individuals and enterprises to import and export goods and services within Bulg aria's customs territory,
except as provided for in WTO Agreements.  He further confirmed that individuals and firms were not
restricted in their ability to import or export based on their registered scope of business, and the criteria
for registration of companies in Bulgaria were generally applicable and published in the State Gazette.
The Working Party took note of these commitments (paragraph 25).
At the request of a member of the Working Party,  the representative of Bulgaria agreed that it
was important to ensure full transparency and to keep WTO Members informed of its progress in the
reform of its transforming economic and trade regime .  He stated that his Government would provide
every 18 months to WTO Members information on developments in its programme of privatization
along the lines of that provided to the Working Part y, and on other issues related to its economic reforms
as relevant to its obligations under the WTO.  The Working Party took note of this commitment
(paragraph 26).
Kyrgyz Republic
The representative of the Kyrgyz Republic stat ed that the Kyrgyz Republic would provide
annually to WTO Members information on developments in its privatization for as long as its
programme of privatization is in existence along th e lines of the information provided to the Working
Party during the accession process, and on other issues related to its economic reforms as relevant to its
obligations under the WTO.  The Working Party took note of this commitment (paragraph 14).
Latvia
The representative of Latvia confirmed the readine ss of Latvia to ensure the transparency of its
ongoing privatization programme and to keep WTO Members informed of its progress in the reform of
its transforming economic and trade regime.  He stated that his Government would provide annual
reports to WTO Members on developments in its programme of privatization as long as the privatization
programme would be in existence along the lines of th at provided to the Working Party.  He also stated
that his Government would provide annual reports on other issues related to its economic reforms as
relevant to its obligations under the WTO until 1 January 2003.  The Working Party took note of these
commitments (paragraph 18).
Estonia
The representative of Estonia confirmed the readin ess of Estonia to ensure the transparency of
its ongoing privatization programme and to keep WTO Members informed of its progress in the reformof its transforming economic and trade regime.  He  stated that his Government would provide annualWT/ACC/10
Page 47
reports to WTO Members on developments in its programme of privatization as long as the privatization
programme would be in existence along the lines of th at provided to the Working Party.  He also stated
that his Government would provide annual reports on other issues related to its economic reforms as
relevant to its obligations under the WTO until 31 December 2003. The Working Party took note of
these commitments (paragraph 21).
Georgia
The representative of Georgia confirmed the readin ess of Georgia to ensure the transparency of
its ongoing privatization programme and to keep WTO Members informed of its progress in the reform
of its transforming economic and trade regime.  He  stated that his Government would provide annual
reports to WTO Members on developments in its programme of privatisation as long as the privatization
programme would be in existence along the lines of  the information provided to the Working Party
during the accession process, as well as on other issues related to its economic reforms as relevant to itsobligations under the WTO.  The Working Party took note of this commitment (paragraph 24).
Albania
The representative of Albania confirmed her count ry's readiness to ensure the transparency of
its ongoing privatization program and to keep WTO Members informed of its progress in the reform of
its transforming economic and trade regime. The representative of Albania stated that her Governmentwould provide annual reports to WTO Members on develo pments in its program of privatization as long
as the privatization program would be in existence al ong the lines of that provided to the Working Party.
She also stated that her Government would prov ide annual reports on other issues related to its
economic reforms as relevant to its obligations unde r the WTO.  The Working Party took note of these
commitments (paragraph 30).
Croatia
The representative of Croatia confirmed his country 's readiness to ensure the transparency of its
ongoing privatization programme and to keep WTO Members informed of its progress in the reform of
its transforming economic and trade regime.  He stated that his Government would provide annual
reports to WTO Members on developments in its programme of privatization as long as the privatizationprogramme would be in existence along the lines of th at provided to the Working Party.  He also stated
that his Government would provide annual reports on other issues related to its economic reforms as
relevant to its obligations under the WTO.  Th e Working Party took note of these commitments
(paragraph 26).
Lithuania
The representative of Lithuania confirmed the read iness of Lithuania to ensure the transparency
of its ongoing privatization programme and to keep WTO Members informed of its progress in thereform of its transforming economic and trade regime .  He stated that his Government would provide
annual reports, along the lines of that provided to the Working Party, to WTO Members on
developments in its programme of privatization as long as the privatization programme would be in
existence.  He also stated that his Government would provide annual reports on other issues related to
economic reforms as relevant to its obligations under the WTO until 31 December 2004.  The WorkingParty took note of these commitments (paragraph 19).
Moldova
The representative of Moldova stated that Moldova would ensure the transparency of its
ongoing privatization program and would keep WTO Members informed of progress in the reform ofWT/ACC/10
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its economic and trade regimes. He stated that his Government would provide annual reports to WTO
Members on developments in its program of privatization as long as the privatization programmes
would be in existence, along the lines of that provid ed to the Working Party.  He also stated that his
Government would provide annual reports on other issues related to its economic reform as relevant
to its obligations under the WTO.  The Working Party took note of these commitments(paragraph 30).
China
The representative of China further confirmed that China would ensure that all state-owned
and state-invested enterprises would make purchases and sales based solely on commercial
considerations, e.g., price, quality, marketability and availability, and that the enterprises of other
WTO Members would have an adequate opportunity to compete for sales to and purchases from these
enterprises on non-discriminatory terms and conditions.  In addition, the Government of China wouldnot influence, directly or indirectly, commercial decisions on the part of state-owned or state-invested
enterprises, including on the quantity, value or country of origin of any goods purchased or sold,
except in a manner consistent with the WTO Agreement.  The Working Party took note of these
commitments (paragraph 46).
The representative of China confirmed that, without prejudice to China's rights in future
negotiations in the Government Procurement Agreement, all laws, regulations and measures relating
to the procurement by state-owned and state-invested enterprises of goods and services for
commercial sale, production of goods or supply of services for commercial sale, or for non-
governmental purposes would not be considered to be laws, regulations and measures relating to
government procurement. Thus, such purchases or sales would be subject to the provisions ofArticles II, XVI and XVII of the GATS and Arti cle III of the GATT 1994.  The Working Party took
note of this commitment (paragraph 47).
The representative of China confirmed that China would only impose, apply or enforce laws,
regulations or measures relating to the transfer of technology, production processes, or other
proprietary knowledge to an individual or enterprise in its territory that were not inconsistent with theWTO Agreement on Trade-Related Aspects of Intellectual Property Rights ("TRIPS Agreement") and
the Agreement on Trade-Related Investment Measures ("TRIMs Agreement").  He confirmed that the
terms and conditions of technology transfer, production processes or other proprietary knowledge,
particularly in the context of an investment, woul d only require agreement between the parties to the
investment.  The Working Party took note of these commitments (paragraph 49).
Chinese Taipei
The representative of Chinese Taipei confirmed th e readiness of Chinese Taipei to ensure the
transparency of its ongoing privatization program and to keep WTO Members informed of its progress.
He stated that his authorities would provide annual reports to WTO Members on developments in its
programme of privatization as long as it was in existence.  The Working Party took note of this
commitment (paragraph 155).
The representative of Chinese Taipei stated that from the date of accession, TTWMB would be
reformed to bring its operations in the area of international trade and domestic distribution into
conformity with GATT 1994 and the other obligations of the WTO.  He added that Chinese Taipei
would establish an open and equitable trade and dist ribution system in these products and would ensure
national treatment and non-discriminatory treatment for these products.  From the date of accession,
TTWMB would not have a regulatory function concer ning tobacco and alcoholic beverages and would
operate on a commercial basis subject to the same  laws, regulations, rules, decrees, directives,
administrative guidance, policies and measures applicab le to other firms in Chinese Taipei.  Any specialWT/ACC/10
Page 49
or monopoly privileges granted to TTWMB in the domestic distribution and international trade of
alcohol and tobacco products would be eliminated from that date.  Both domestic and foreign firms
would be eligible to participate in the distribution a nd trade of these products on an equal basis, as noted
in the Schedules in Annex I to the Draft Protocol of Accession.  The Working Party took note of these
commitments (paragraph 158).
The representative of Chinese Taipei stated that any subsidies provided for the domestic
production of tobacco and grapes w ould be bound and gradually reduced as provided for in the Schedule
attached to the Draft Protocol of Accession.  All fi rms producing tobacco or alcohol products in Chinese
Taipei would have access on an equal basis to impor ted and domestic inputs, including any remaining
benefits from such subsidies, for their production and processing activities consistent with the provisions
of the WTO.  He added that Chinese Taipei would, on the implementation date of the Tobacco and
Alcohol Administration Law, begin processing applications fo r firms seeking authorization to produce
alcohol products liberalized in the first stage, and fo r other alcohol products liberalized at other stages,
six months in advance of the date when such activiti es were liberalized, in order to provide new entrants
with the possibility of operating unde r the reform program from its inception.  He further stated that all
enterprises in Chinese Taipei that produce these products would be subject to the same protection,
formalities, fees, and penalties under law, without regard to their ownership or length of establishment.He stated that fees charged would not be ex cessive or unduly burdensome and that penalties for
violation of the Tobacco and Alcohol Tax and Admini stration Laws would not exceed in severity the
penalties applied for similar violations in other sector s.  To ensure adequate transparency after reform,
Chinese Taipei would provide WTO Members with annual reports on the volumes of tobacco and
alcoholic products manufactured in Chinese Taipei and on taxes paid by TTWMB by taxable category.
Until TTWMB was privatized , this report would be accompanied by an annual independent accounting
review of the operations of TTWMB based on sta ndard and customary accounting procedures, including
a fiscal balance sheet that reports on costs, expe nditures, and revenues of TTWMB, and on its profits
and losses. Realizing that sales into the domestic ma rket of large quantities of smuggled or counterfeit
imports of alcohol and tobacco products undermined  Chinese Taipei's market for legally marketed
products, and wishing to discourage such activities in  the future, the representative of Chinese Taipei
confirmed that all contraband smuggled or counterfe it imports of alcohol and tobacco products seized
would be destroyed or otherwise di sposed of, taking into account the practices of WTO Members in a
similar situation, and that Chinese Taipei would take  additional efforts to prev ent such illegal imports.
In this regard, Chinese Taipei would ensure th at certain alcoholic beverage imports would be
accompanied by a certificate of origin similar to that issued by the regulatory authorities in the country
of origin.  The Working Party took not e of these commitments (paragraph 160).
- Pricing Policies
Ecuador
The representative of Ecuador assured the Workin g Party that his Government did not intend to
extend the price setting policy to other sectors of the economy beyond the pharmaceutical sector.  The
Working Party took note of this commitment (paragraph 53).
Bulgaria
The representative of Bulgaria confirmed that price controls on products and services in
Bulgaria have been eliminated with the exception of those listed in paragraph 15.  He added that, except
in the case of critical situations, monopolies, the protection of consumers, or abuse of dominant market
position by firms, prices for goods and services in ev ery sector in Bulgaria were determined by market
forces.  He further confirmed that in the application of such controls, and any that are introduced or re-
introduced in the future, Bulgaria will apply such  measures in a WTO-consistent fashion, and take
account of the interests of exporting WTO members as provided for in Article III.9 of the GATT 1994.WT/ACC/10
Page 50
Bulgaria will also publish the list of goods and servi ces subject to State price controls in the State
Gazette including any changes from the list in paragraph 15.  The Working Party took note of these
commitments (paragraph 16).
Panama
The representative of Panama confirmed that pr ice controls on products and services in Panama
have been eliminated with the exception of those lis ted in Annex 1 and commits that these controls, and
any that are introduced or reintroduced in the future , would be applied in a manner consistent with the
requirements of the WTO Agreement, in particular Article III.9 of the GATT 1994.  The Working Party
took note of this commitment (paragraph 10).
Kyrgyz Republic
The representative of the Kyrgyz Republic stated that all price and profit controls on products
and services still in effect, at the central and sub-central level were listed in paragraphs 15, 18 and 19above by HS code where applicable.  All other pri ces for goods and services in the Kyrgyz Republic
were determined by market forces.  Any changes in price controls or additional controls would be
published in official publications.  All price and pr ofit controls would be applied in a WTO-consistent
fashion, taking into account the interests of expor ting WTO Members as provided for in Article III:9 of
the GATT 1994 and in Article VIII of the General Agreement on Trade in Services (GATS).  The
Working Party took note of these commitments (paragraph 21).
Latvia
The representative of Latvia stated that in the a pplication of price controls now or in the future,
Latvia would apply such measures in a WTO-consistent fashion, and take account of the interests of
exporting WTO Members as provided for in Article III.9 of the GATT 1994.  Latvia would publish the
list of goods and services subject to State controls and any that are introduced or re-introduced in the
future in its Official Journal.  The Working Pa rty took note of these commitments (paragraph 21).
Estonia
The representative of Estonia confirmed that pri ces for goods and services other than for oil-
shale and electricity would not be subject to State c ontrol.  He confirmed that  Estonia would apply such
controls, from the date of accession without recourse to a transition period, in a WTO-consistent fashion,
and would take account of the interests of exporting WTO Members as provided for in Article III.9 of
the GATT 1994.  Estonia would publish any list of goods and services subject to State price controls in
the Official Journal "Riigi Teataja" (State Gaze tte), including any changes regarding existing price
controls on oil-shale and electricity.  The Working Party took note of these commitments
(paragraph 25).
Jordan
The representative of Jordan confirmed that Jo rdan would apply, from the date of accession, the
price and profitability controls described in paragraphs 26-31 and Table 1 and any applied in the future,
in a WTO-consistent fashion, and would take account of the interests of exporting WTO Members as
provided for in Article III:9 of the GATT 1994.  Jo rdan would publish any list of goods and services
subject to State price controls in the Official J ournal, including any changes regarding existing price
controls.  The Working Party took note of these commitments(paragraph 32).WT/ACC/10
Page 51
Georgia
The representative of Georgia stated that in the application of price controls or State guidance
now or in the future, Georgia would apply such m easures in a WTO-consistent fashion, and take account
of the interests of exporting WTO members as provided for in Article III:9 of the GATT 1994.  Georgia
would publish information on any State controls on g oods or services that may be introduced or re-
introduced in the future in its Official Journal, in cluding any changes in current controls.  The Working
Party took note of this commitment. (paragraph 26)
Albania
The representative of Albania confirmed that pric es for goods and services in Albania, other
than for the items listed in paragraphs 31-32 ab ove and in document WT/ACC/ALB/25 were not subject
to any price controls or reference prices. She co nfirmed that Albania would apply its current price
regulation system and any other state-mandated pri ces or price controls applied from the date of
accession in a WTO-consistent fashion, and would take account of the interests of exporting WTO
members as provided for in Article III.9 of the GATT 1994.  Albania would publish the list of goods and
services subject to State pricing or price controls in its Official Journal, including any changes in the list
provided in WT/ACC/ALB/25 of current requirements in place.  The Working Party took note of these
commitments (paragraph 34).
Oman
The representative of Oman stated that in the application of price controls or State guidance
now or in the future, Oman would apply such meas ures in a WTO-consistent fashion, and take account
of the interests of exporting WTO members as provided for in Article III:9 of the GATT 1994.  Oman
would publish the list of goods and services subject to State controls any that are introduced or re-
introduced in the future in its Official Journal, in cluding any changes in the list provided of current
requirements in place.  The Working Party to ok note of this commitment (paragraph 25).
Croatia
The representative of Croatia stated that in the application of price controls or State guidance
now or in the future, Croatia would apply such m easures in a WTO-consistent fashion, and take account
of the interests of exporting WTO members as provided for in Article III:9 of the GATT 1994.  Croatia
would publish the list of goods and services subject to State controls any that are introduced or re-
introduced in the future in its Official Journal, in cluding any changes in the list provided of current
requirements in place.  The Working Party to ok note of this commitment (paragraph 33).
Lithuania
The representative of Lithuania confirmed th at his Government would apply the minimum
prices and price controls on products and services contained in Table 2, and any that are introduced or re-
introduced in the future, in a WTO consistent fashion, and take account of the interests of exporting
WTO Members as provided for in Article III.9 of th e GATT 1994.  Lithuania also  will publish the list of
goods and services subject to State price controls in  the Official Gazette including any changes from the
list in Table 2.  The Working Party took note of this commitment (paragraph 22).
Moldova
The representative of Moldova confirmed that Moldova would apply its current state prices
and any other state prices or price controls applied from the date of accession in a WTO-consistent
fashion, and would take account of the interests of exporting WTO Members as provided for inWT/ACC/10
Page 52
Article III.9 of the GATT 1994. Moldova would publish an y list of goods and services subject to State
pricing or price controls in the “Monitorul Oficial” of the Republic of Moldova, including any
changes in existing measures. He also stated that his Government would review the current legislation
and would reduce the incidence of price controls in its economy. The Working Party took note of these
commitments (paragraph 34).
China
The representative of China confirmed that it w ould publish in the official journal the list of
goods and services subject to state pricing and ch anges thereto, together with price-setting mechanisms
and policies.  The Working Party took note of these commitments  (paragraph 60)
The representative of China further confirmed that price controls would not be used for
purposes of affording protection to domestic industrie s or services providers.  The Working Party took
note of this commitment (paragraph 62).
Chinese Taipei
The representative of Chinese Taipei stated that, from the date of accession, Chinese Taipei
would ensure that price controls applied to the products covered in the list reproduced in
Attachment A to this Report, and to any other produ ct, would be applied in a WTO-consistent fashion,
taking account of the interests of exporting WTO Members as provided for in Article III:9 of theGATT 1994.  The price levels of the goods subject to price controls would be published in accordance
with Article X of GATT 1994.  The Working Party took note of these commitments (paragraph 12)
In response, the representative of China conf irmed that China would apply its current price
controls and any other price controls upon accessi on in a WTO-consistent fashion, and would take
account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994.
He also confirmed that price cont rols would not have the effect of limiting or otherwise impairing
China's market-access commitments on goods and services.  The Working Party took note of these
commitments (paragraph 64).
1. -FRAMEWORK FOR MAKING AND ENFORCING POLICIES
2. - Structure and Powers of the Government
China
The representative of China confirmed that admi nistrative regulations, departmental rules and
other central government measures would be pr omulgated in a timely manner so that China's
commitments would be fully impl emented within the relevant time frames.  If administrative
regulations, departmental rules or other measures we re not in place within such time frames, authorities
would still honour China's obligations under th e WTO Agreement and Draft Protocol.  The
representative of China further confirmed that th e central government would undertake in a timely
manner to revise or annul administrative regulations or  departmental rules if they were inconsistent with
China's obligations under the WTO Agreement and Dr aft Protocol.  The Working Party took note of
these commitments (paragraph 68).WT/ACC/10
Page 53
- Powers of Executive, Legislative and Judiciary, Administration of Policies on WTO-
Related Issues
Kyrgyz Republic
The representative of the Kyrgyz Republic stat ed that the Kyrgyz Republic would provide a
right of appeal to an independent body for foreig n and domestic importers and exporters of official
measures affecting trade.  The Working Party took note of this commitment (paragraph 26).
Georgia
The representative of Georgia confirmed that from the date of accession Georgia’s laws would
provide for the right to appeal administrative ru lings on matters subject to WTO provisions to an
independent tribunal in conformity with WTO obligati ons, including but not limited to Article X:3(b) of
the GATT 1994.  The Working Party took not e of this commitment (paragraph 35).
OmanThe representative of Oman confirmed that no la ter than by the date of accession, Oman’s laws
would provide for the right to appeal administrative  rulings on matters subject to WTO provisions to an
independent tribunal in conformity with WTO obligati ons, including but not limited to Article X:3(b) of
the GATT 1994.  The Working Party took not e of this commitment (paragraph 32).
Croatia
The representative of Croatia confirmed that from the date of accession Croatia’s laws would
provide for the right to appeal administrative rulings on matters subject to WTO provisions to an
independent tribunal in conformity with WTO obligations, including Article X:3(b) of the
GATT 1994.  The Working Party took note of this commitment (paragraph 37). 
Chinese Taipei
The representative of Chinese Taipei confirmed that Chinese Taipei would fully implement its
obligations under the WTO Agreement and its Draft Protocol of Accession upon accession to the
WTO, unless specifically provided in this Report and Draft Protocol.   Further, the government of the
Separate Customs Territory would eliminate or nullify measures taken by local levels of government
in Chinese Taipei that were inconsistent with WTO provisions from the date of accession.  Anillustrative list of the laws that would be amended as part of Chinese Taipei's implementation of its
obligations is reproduced in Attachment D to th is Report.  The Working Party took note of this
commitment (paragraph 15).
- Authority of Sub-Central Governments
Kyrgyz Republic
The representative of the Kyrgyz Republic confir med that central authorities would be solely
responsible for establishing foreign trade policy a nd that the Central Government would implement the
provisions of the WTO relevant to sub-central  governments, including Article XXIV:12 of the
GATT 1994, the corresponding WTO Understanding and Article I:3(a)of the GATS.  He further
confirmed that, from the date of accession, the Centra l Government would eliminate or nullify measures
taken by sub-central authorities in the Kyrgyz Repub lic that were in conflict with the WTO Agreement
when those measures were brought to its attention.  The Working Party took note of these commitments
(paragraph 28).WT/ACC/10
Page 54
Latvia
The representative of Latvia confirmed that sub- central administrative authorities, e.g. local
administrative bodies, have no jurisdiction or authorit y to establish regulations or taxes on goods and
services in Latvia independent of the central authorities and that application of these measures are
exclusively the responsibilities of the executive and legislative branches of the central government.
Central authorities will eliminate or nullify measures  taken by sub-central authorities in Latvia that are
inconsistent with WTO provisions from the date of accession.  The Working Party took note of this
commitment (paragraph 30).
Estonia
The representative of Estonia stated that if Estonian laws or other acts should be found to
contradict international treaties ratified by the Riigik ogu (Parliament), the provisions of the international
treaty would apply.  The WTO Agr eement would have the status of an international treaty.  The
representative of Estonia confirmed that sub-central entities had no autonomous authority over issues of
subsidies, taxation, trade policy or any other measur es covered by WTO provisions.  He confirmed that
the provisions of the WTO Agreem ent, including Estonia's Protoc ol, shall be applied uniformly
throughout its customs territory and other territories under its control, including in regions engaging in
border trade or frontier traffic, special economic zone s, and other areas where special regimes for tariffs,
taxes and regulations are established.  He added that when apprised of a situation where WTO
provisions were not being applied or were applie d in a non-uniform manner, central authorities would
act to enforce WTO provisions wit hout requiring affected parties to petition through the courts.  The
Working Party took note of these commitments (paragraph 30).
Jordan
The representative of Jordan stated that if Jordanian laws or other acts should be found to
contradict international treaties or agreements, the provisions of the international treaty or agreement,
such as the WTO, would apply.  The representative of Jordan confirmed that sub-central entities had no
autonomous authority over issues of subsidies, ta xation, trade policy or any other measures covered by
WTO provisions.  He confirmed that the provis ions of the WTO Agreement, including Jordan's
Protocol, shall be applied uniformly throughout its customs territory and other territories under Jordan's
control, including in regions engaging in border tr ade or frontier traffic, special economic zones, and
other areas where special regimes for tariffs, taxes and regulations are established.  He added that when
apprised of a situation where WTO provisions were not being applied or were applied in a non-uniform
manner, central authorities would act to enforce WTO provisions without requiring affected parties to
petition through the courts.  The Working Part y took note of these commitments.(paragraph 43)
Georgia
The representative of Georgia confirmed that  Georgia would apply the WTO provisions,
including Georgia’s Protocol of Accession, uniformly throughout the entire customs territory controlled
by the Georgian Central Government, including in re gions engaging in border trade or frontier traffic,
special economic zones, and other areas where special  regimes for tariffs, taxes and regulations are
established.   He further confirmed that, upon acce ssion to the WTO, Georgian Central Authorities
would ensure that the laws, regulations and other measures of government entities at the sub-national
level would conform to the obligations undertaken in Georgia's Protocol of Accession and the WTO
Agreement, and would enforce them at the sub-nati onal level in all areas controlled by the Central
Government.  He added that when apprised of a s ituation where WTO provisions were not being applied
or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions
without requiring affected parties to petition throug h the courts.  The Working Party took note of these
commitments (paragraph 40).WT/ACC/10
Page 55
Albania
The representative of Albania confirmed that sub-central entities had no autonomous authority
over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions.  She
confirmed that the provisions of the WTO Agreem ent, including the Alba nian Protocol, would be
applied uniformly throughout the customs territory of Albania and other territories under its control,
including regions engaging in border trade or fron tier traffic, special economic zones, and other areas
where special regimes for tariffs, taxes and regulations were established.  She also stated that the central
authorities would eliminate or nullify measures take n by sub-central authorities in Albania that were
inconsistent with WTO provisions from the date of accession.  She further stated that if the Government
of Albania was informed of a specific situation wher e WTO provisions were not  being applied or where
applied in a non-uniform manner, central authoritie s would act to enforce WTO provisions without
requiring affected parties to petition through the courts. The Working Party took note of these
commitments (paragraph 38).
Croatia
The representative of Croatia confirmed that sub-central administrative authorities and entities,
e.g. local administrative bodies, have no jurisdiction or  authority to establish regulations over issues of
subsidies, taxation, trade policy or any other m easures covered by WTO provisions in Croatia
independent of the central authorities and that ap plication of these measures are exclusively the
responsibilities of the executive and legislative branches of the central government.  He confirmed that
the provisions of the WTO Agr eement, including Croatia's Prot ocol, shall be applied uniformly
throughout its territory, including in regions engagi ng in border trade or frontier traffic, special
economic zones, and other areas where special regimes for tariffs, taxes and regulations are established.He added that when apprised of a situation wher e WTO provisions were not being applied or were
applied in a non-uniform manner, central authoritie s would act to enforce WTO provisions without
requiring affected parties to petition through the c ourts, and will eliminate or nullify measures taken by
sub-central authorities in Croatia that are inconsis tent with WTO provisions from the date of accession.
The Working Party took note of these commitments (paragraph 41).
Lithuania
The representative of Lithuania confirmed that  sub-central entities had no autonomous authority
over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions.  He
confirmed that the provisions of the WTO Agreement,  including Lithuania’s Protocol, shall be applied
uniformly throughout its customs territory and other territories under its control, including in regions
engaging in border trade or frontier traffic, sp ecial economic zones, and other areas where special
regimes for tariffs, taxes and regulations are established.  He added that when apprized of a situationwhere WTO provisions were not being applied or  were applied in a non-uniform manner, central
authorities would act to enforce WTO provisions wit hout requiring affected parties to petition through
the courts.  The Working Party took not e of these commitments (paragraph 29).
Moldova
The representative of Moldova confirmed that all fiscal, financial and budgetary activities
performed by local governments would be in compliance with Article III of the GATT 1994. The
representative of Moldova confirmed that sub-central entities had no autonomous authority over
issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. He
confirmed that the provisions of the WTO Agr eement, including Moldova's Protocol, would be
applied uniformly throughout its customs territory and other territories under its control, including inregions engaging in border trade or frontier traffic, special economic zones, and other areas where
special regimes for tariffs, taxes and regulations are established. He added that when apprised of aWT/ACC/10
Page 56
situation where WTO provisions were not being applied or were applied in a non-uniform manner,
central authorities would act to enforce WTO provisions without requiring affected parties to petition
through the courts. The Working Party took note of these commitments (paragraph 48).
China
The representative of China stated that sub-national governments had no autonomous
authority over issues of trade policy to the extent  that they were related to the WTO Agreement and
the Draft Protocol.  The representative of China confirmed that China would in a timely manner annul
local regulations, government rules and other loca l measures that were inconsistent with China's
obligations.  The representative of China further confirmed that the central government would ensure
that China's laws, regulations and other measures, including those of local governments at the sub-
national level, conformed to China's obligations undertaken in the WTO Agreement and the Draft
Protocol.  The Working Party took note of these commitments (paragraph 70).
- Uniform Administration of the Trade Regime
China
The representative of China confirmed that the provisions of the WTO Agreement, including
the Draft Protocol, would be applied uniformly throughout its customs territory, including in SEZs
and other areas where special regimes for tariffs, taxes and regulations were established and at alllevels of government.  The Working Party took note of this commitment (paragraph 73).
The representative of China further confirmed that the mechanism established pursuant to
Section 2(A) of the Draft Protocol would be operative upon accession.  All individuals and entities
could bring to the attention of central government authorities cases of non-uniform application of
China's trade regime, including its commitments under the WTO Agreement and the Draft Protocol.Such cases would be referred promptly to the responsible government agency, and when non-uniform
application was established, the authorities would act promptly to address the situation utilizing the
remedies available under China's laws, taking into consideration China's international obligations and
the need to provide a meaningful remedy.  The individual or entity notifying China's authorities would
be informed promptly in writing of any decision and action taken.  The Working Party took note ofthese commitments (paragraph 75).
- Judicial Review
China
The representative of China confirmed that it would revise its relevant laws and regulations so
that its relevant domestic laws and regulations would be consistent with the requirements of the WTO
Agreement and the Draft Protocol on procedures for judicial review of administrative actions.  He
further stated that the tribunals responsible for such reviews would be impartial and independent ofthe agency entrusted with administrative enforcement, and would not have any substantial interest in
the outcome of the matter.  The Working Party took note of these commitments (paragraph 78).
In response to questions from certain members of the Working Party, the representative of
China confirmed that administrative actions related to the implementation of laws, regulations,
judicial decisions and administrative rulings of general application referred to in Article X:1 of theGATT 1994, Article VI of the GATS and the relevant  provisions of the TRIPS Agreement included
those relating to the implementation of national tr eatment, conformity assessment, the regulation,
control, supply or promotion of a service, including the grant or denial of a licence to provide a
service and other matters, and that such administrative actions would be subject to the proceduresWT/ACC/10
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established for prompt review under Section 2(D)(2 ) of the Draft Protocol, and information on such
procedures would be available through the enquiry point that China would establish upon accession.
The Working Party took note of these commitments (paragraph 79).
- POLICIES AFFECTING TRADE IN GOODS
- Reference to Annexed Schedule to GATT 1994 Containing Import Concessions, Export
Concessions and Agriculture Commitments
Panama
The representative of Panama stated that Pana ma would bind all duties and charges, other than
the ordinary customs duties, listed in its goods schedule annexed to its Protocol of Accession under
Article II.1(b) of the GATT 1994, at zero on all products.  The Working Party took note of this
commitment (paragraph 16).
- IMPORT REGULATION
- Trading rights
Kyrgyz Republic
The representative of the Kyrgyz Republic confirmed that from the date of accession, the
Kyrgyz Republic would ensure that all of its laws and regulations relating to the right to trade in goods,
and all fees, charges or taxes levied on such righ ts would be in full conformity with its WTO
obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also
implement such laws and regulations in full conform ity with these obligations.  The Working Party took
note of these commitments (paragraph 30).
Latvia
The representative of Latvia confirmed that from the date of accession Latvia would ensure that
its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on
such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and
III:2 and 4 of the GATT 1994 and that it would also  implement such laws and regulations in full
conformity with these obligations.  The Working Party took note of this commitment. (paragraph 40)
Estonia
The representative of Estonia confirmed that from the date of accession Estonia would ensure
that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on
such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and
III:2 and 4 of the GATT 1994 and that it would also  implement such laws and regulations in full
conformity with these obligations.  The Working Pa rty took note of this commitment (paragraph 41).
Jordan
The representative of Jordan confirmed that fro m the date of accession Jordan would ensure that
its laws, regulations and requirements relating to the right to import and export and all fees, charges or
taxes levied on such rights would be in full conformity with its WTO obligations, including
Articles VIII:1(a), XI:1 and III:2 and 4 of the GA TT 1994 and that it would also implement such laws
and regulations in full conformity with these obl igations.  The Working Party took note of this
commitment (paragraph 53).WT/ACC/10
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Georgia
The representative of Georgia confirmed that  from the date of accession Georgia would ensure
that  all its laws and regulations relating to the ri ght to trade in goods, and all fees, charges or taxes
levied on such rights would be in full conformity with its WTO  obligations, including Articles VIII:
1(a),  XI: 1 and  III:2  and 4 of the GATT 1994 a nd that it would also implement such  laws and
regulations in full conformity with these obligations .  The Working Party took note of this commitment
(paragraph 44).
Albania
The representative of Albania confirmed that from the date of accession Albania would ensure
that its laws and regulations relating to trade in goods and all fees, charges or taxes levied on such rights
would be in full conformity with its WTO obligations, including Articles VIII:1XI:1 and III:2 and 4 of
the GATT 1994 and that it would also implement such  laws and regulations in full conformity with
these obligations.  The Working Party took note of this commitment (paragraph 46).
Oman
The representative of Oman confirmed that from the date of accession Oman would maintain
the right of foreign and domestic firms and individuals, as described in paragraph [37], to import and
export on a non-discriminatory basis and would ensure th at its laws and regulations relating to the right
to import and export goods and all fees, charges or taxes levied on such rights would be in full
conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the
GATT 1994 and that it would also implement such laws , regulations and requirements in full conformity
with these obligations.  The Working Party to ok note of these commitments (paragraph 40).
Croatia
The representative of Croatia confirmed that from the date of accession Croatia would ensure
that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on
such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and
III:2 and 4 of the GATT 1994 and that it would also  implement such laws and regulations in full
conformity with these obligations.  The Working Pa rty took note of this commitment (paragraph 47).
Lithuania
The representative of Lithuania confirmed that Lithuania would ensure that its laws and
regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights
were in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1, and III:2 and 4
of the GATT 1994 and that it would also implement su ch laws and regulations in full conformity with
these obligations.  The Working Party took note of this commitment (paragraph 42).
Moldova
The representative of Moldova stated that the 2000 and 2001 Budget Laws of the Republic of
Moldova had brought all internal taxes and other internal charges, in particular those applied in
relation to the licensing of the activity of storage or wholesale of imported alcoholic beverages, into
conformity with the requirements of the WTO Agreement. He confirmed that from  the date of
accession Moldova would ensure that its laws and regulations relating to the right to trade in goodsand all fees, charges or taxes levied on such rights would be in full conformity with its WTO
obligations, including Articles VIII: I (a), XI: I and III:2 and 4 of the GATT 1994 and that it would
also implement such laws and regulations in full conformity with these obligations. He confirmed inWT/ACC/10
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particular that activity licensing requirements would not abridge the right to import and export. The
Working Party took note of these commitments (paragraph 54).
China
The representative of China confirmed that during the three years of transition, China would
progressively liberalize the scope and availability of trading rights.
(a) The representative of China confirmed that, upon accession, China would eliminate
for both Chinese and foreign-invested enterpri ses any export performance, trade balancing,
foreign exchange balancing and prior experience requirements, such as in importing and
exporting, as criteria for obtaining or maintaining the right to import and export.
(b) With respect to wholly Chinese-invested enterprises, the representative of China
stated that although foreign-invested enterprises obtained limited trading rights based on
their approved scope of business, wholly Chin ese-invested enterprises were now required to
apply for such rights and the relevant authorities applied a threshold in approving such
applications.  In order to accelerate this approval process and increase the availability of
trading rights, the representative of China confirmed that China would reduce the minimum
registered capital requirement (which applied only to wholly Chinese-invested enterprises)
to obtain trading rights to RMB 5,000,000 for year one, RMB 3,000,000 for year two, RMB1,000,000 for year three and would eliminate the examination and approval system at the
end of the phase-in period for trading rights.
(c) The representative of China also confirmed that during the phase-in period, China
would progressively liberalize the scope and availability of trading rights for foreign-
invested enterprises.  Such enterprises would be granted new or additional trading rightsbased on the following schedule.  Beginning one year after accession, joint-venture
enterprises with minority share foreign-investment  would be granted full rights to trade and
beginning two years after accession majority share foreign-invested joint-ventures would be
granted full rights to trade.
(d) The representative of China also confirmed that within three years after accession, all
enterprises in China would be granted the right to trade. Foreign-invested enterprises would
not be required to establish in a particular form or as a separate entity to engage in importing
and exporting nor would new business licence encompassing distribution be required to
engage in importing and exporting.
The Working Party took note of these commitments (paragraph 83).
(a) The representative of China reconfirmed that China would eliminate its system of
examination and approval of trading rights within three years after accession.  At that time,China would permit all enterprises in China and foreign enterprises and individuals,
including sole proprietorships of other WTO Members, to export and import all goods
(except for the share of products listed in A nnex 2A to the Draft Protocol reserved for
importation and exportation by state trading enterprises) throughout the customs territory of
China.  Such right, however, did not permit importers to distribute goods within China.Providing distribution services would be done in accordance with China's Schedule of
Specific Commitments under the GATS.
(b) With respect to the grant of trading righ ts to foreign enterprises and individuals,
including sole proprietorships of other WTO members, the representative of China
confirmed that such rights would be granted in a non-discriminatory and non-discretionaryWT/ACC/10
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way.  He further confirmed that any requirements for obtaining trading rights would be for
customs and fiscal purposes only and would not constitute a barrier to trade.  The
representative of China emphasized that foreign enterprises and individuals with trading
rights had to comply with all WTO-consistent requirements related to importing and
exporting, such as those concerning import licensing, TBT and SPS, but confirmed thatrequirements relating to minimum capital and prior experience would not apply.
The Working Party took note of these commitments (paragraph 84).
Members of the Working Party noted China's commitment that it would phase out the
limitation on the grant of trading rights for goods specified in Annex 2B of its Draft Protocol within
three years after accession.  In responding to questions raised by some members of the Working Party,
the representative of China confirmed that China would progressively liberalize the right to trade in
such goods by increasing the number of designated entities permitted to import goods in each of thethree years of the transition period specified in A nnex 2B.  The representative of China added that
China would eliminate import and export volume as a criterion for obtaining the right to trade these
products, reduce minimum capitalization requirements and extend the right to register as designated
importing and exporting enterprises to enterprises that used such goods in the production of finished
goods and enterprises that distributed such goods in China.  At the end of three years, all enterprisesin China and all foreign enterprises and individua ls would be permitted to import and export such
goods throughout the customs territory of China.  During the transition period, none of the criteria
applicable under the designated trading regime would constitute a quantitative restriction on imports
or exports.  The Working Party took note of these commitments (paragraph 86)
- Registration of Importers and Exports
Chinese Taipei
The representative of Chinese Taipei stated that  any enterprise including sole proprietorships,
interested in importing and/or exporting and having included in its profit-seeking enterprise
registration certificate export/import or buying/selling as a business item, would be permitted to
register as an importer/exporter.  Registration as a profit-seeking enterprise required maintenance ofan address in Chinese Taipei, but did not impose minimum investment or similar requirements.  The
registration system to become an importer/export er would conform to WTO rules, including the
automatic licensing provisions of the Agreem ent on Import Licensing Procedures, and would not
restrain trade.  The Working Party took note of these commitments (paragraph 19).
- Advertising and trade in alcohol and tobacco products
Chinese Taipei
The representative of Chinese Taipei confirmed that from the date of accession Chinese
Taipei would not use advertising rules to discriminate against imported tobacco and alcohol products.
The one-year limitation on advertising of alcoholic beverages would be eliminated upon accession.
He also stated that, upon accession, Chinese Taipei would permit advertising for alcoholic beverages
in all media, subject to regulation in relation to the content and timing of advertising. He further
confirmed that the advertising rules for tobacco and alcohol products and implementation of thoserules would be consistent with WTO requirements from the date of accession. The Working Party
took note of these commitments (paragraph 21).
Concerning the right to sell and trade in tobacco and alcoholic beverages, the representative
of Chinese Taipei stated that, upon accession, enterprises engaged in the distribution and/or trade of
imported alcohol and tobacco produ cts would not be required to provide information beyond thatWT/ACC/10
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requested of firms engaged in the distribution and/or trade of like domestic products in Chinese Taipei
concerning their business plans or corporate structures and that such information would be requested
on the same timetable as applied to the latter firms.  He also stated that taxes and other charges of
whatever character, including licensing and other administrative fees, related to trade and distribution
of imported alcohol and tobacco products would not be applied in excess of those applied to firmsdealing with like domestic products.  The Working Party took note of these commitments (paragraph
22).
- Customs Code
Lithuania
The representative of Lithuania confirmed that Lithuania's customs regulations would be fully
consistent with WTO provisions from the date of accession and that Lithuania's implementing
regulations and other legal requirements for implem entation would be in place by that date.  The
Working Party took note of this commitment (paragraph 45).
- Ordinary customs duties
Mongolia
The representative of Mongolia stated that Mongolia would bind import duties and charges
other than the tariffs listed in the Schedules of C oncessions at zero in accordance with the requirements
of the WTO.  Any other fees and charges for servi ces rendered would be limited to the cost of those
services and would conform to the provisions of  Article VIII of the GATT 1994.  The Working Party
took note of these commitments (paragraph 10).
Bulgaria
The representative of Bulgaria stated that th e 10 per cent tax on imports of used automobiles
was applied for ecological reasons.  By the date of accession, the tax would be revised to ensure that
used automobiles whether imported or sold within the Bulgarian customs territory would bear the same
tax upon sale, importation or resale of the automobile.  The Working Party took note of this commitment
(paragraph 32).
Kyrgyz Republic
In response to questions concerning the seasonal duties, the representative of the
Kyrgyz Republic stated that according to the Custom s Code of 30 July 1997, the Cabinet of Ministers of
the Kyrgyz Republic may establish seasonal duties.  The representative of the Kyrgyz Republic stated
that if imposed, seasonal duties would not exceed the bound level of tariffs and would be applied in a
manner consistent with the requirements of the WTO Agreement.  Also, adequate notice would be
provided before imposing seasonal duties.  The Working Party took note of these commitments
(paragraph 34).
Moldova
The representative of Moldova confirmed that, from the date of accession, Moldova would
not apply or reintroduce an ad valorem  customs fee. Moldova confirmed that for import processing,
fees would be applied in conformity with WTO obligations, especially Articles VIII and X of the
GATT 1994.  The level of the applied fee would not exceed the approximate cost of the customsprocessing of imports, revenues from the fee would be used solely for customs processing of imports
and total annual revenue from collection of the fee would not exceed the approximate cost of customsWT/ACC/10
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processing operations for the items subject to the fees.  He confirmed that revenues from the fee
would not be used for customs processing of exports  or imports exempted from the fee, should there
be any, or for any other objective.  Information regarding the application and level of the fee,
revenues collected and their use, would be provided to WTO Members upon request. The Working
Party took note of these commitments (paragraph 63).
China
The representative of China confirmed that for wood and paper products, the same rates of
duty, including the rates applied under a preference programme, customs union or free-trade area,
would be applied to all imports of wood and pape r products.  The Working Party took note of this
commitment (paragraph 91).
The representative of China confirmed that upon accession China would participate in the
Information Technology Agreement ("ITA") and would eliminate tariffs on all informationtechnology products as set out in China's schedule.  Furthermore, upon accession, China would
eliminate all other duties and charges for ITA products.  The Working Party took note of these
commitments (paragraph 92).
Certain members of the Working Party expressed particular concerns about tariff treatment in
the auto sector.  In response to questions about the tariff treatment for kits for motor vehicles, therepresentative of China confirmed that China had no tariff lines for completely knocked-down kits for
motor vehicles or semi-knocked down kits for motor vehicles.  If China created such tariff lines, the
tariff rates would be no more than 10 per cent.  The Working Party took note of this commitment
(paragraph 93).
- Other duties and charges levied on imports but not on domestic production (except
charges for services rendered)
Ecuador
See "fees and charges for services rendered" below.
Mongolia
See "ordinary customs duties" above.
Bulgaria
The representative of Bulgaria stated that according to current regulations, the surcharge
introduced at 5 per cent ad valorem on 4 June 1996 was applied to all imports from all sources
(including preferential trading partners) with the exception of the list of products contained in
WT/SPEC/41 annexed to this Report.  The surcharge would be reduced to 4 per cent on 1 July 1997, to
2 per cent on 1 July 1998, to 1 per cent on 1 July 1999, and finally eliminated on 30 June 2000.  He
confirmed that the surcharge was to be based on the customs value of the goods and would be added tothe applied tariff rates and would not alter the co mmitments undertaken in the Schedule of Concessions
on Goods annexed to the Protocol.  After accession, the Government of Bulg aria would immediately
enter into consultations with the WTO to review the measure within the framework of WTO provisions
governing the application of measures for Balance of  Payments purposes contained in Article XII of the
GATT 1994 and the WTO Understanding on the Appli cation of Measures for Balance of Payments
purposes, and would review remaining measures on an annual basis.  If it was determined in the course
of any of these consultations that Bulgaria was no long er justified in applying such measures for balance
of payments purposes, the Government of Bulgaria w ould advance the elimination of this surcharge.  HeWT/ACC/10
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further confirmed that Bulgaria would not expa nd the list of exempted import categories without
consultations with the WTO to ensure  that the surcharge was not being applied selectively, and that any
subsequent application of customs duties, charges and surcharges to imports by Bulgaria will be in
accordance with the provisions of WTO Agreemen ts.  The Working Party took note of these
commitments (paragraph 29).
The representative of Bulgaria stated that, as of the date of accession, the only charges applied
to imports would be the import duty and the Cu stoms Clearance Fee, and the import surcharge as
described in paragraph 29.  Any other charges applied to imports after this time would be in accordance
with WTO provisions.  Reflecting this situation, he confirmed that Bulgaria would not list any additional
charges in its goods market access schedule under Article II.1(b) of the GATT 1994  The Working Party
took note of these commitments (paragraph 30).
The representative of Bulgaria said that upon accession to the Agreement Establishing the
WTO, his Government would use the authority to a pply taxes and surcharges on imports and exports in
conformity with the provisions of the GATT 1994, in particular Articles III, VI, VIII, XII, XVIII and
XIX thereof.  The Working Party took note of this commitment (paragraph 33).
Jordan
The representative of Jordan confirmed that from the date of accession Jordan would levy no
duties and charges on imports other than ordinary customs duties and fees and charges for services
rendered.  Any such charges applied to imports after accession would be in accordance with WTO
provisions.  The Working Party took note of this commitment (paragraph 58).
Georgia
The representative of Georgia confirmed that the fees described in paragraphs 51 and 52 were
the only fees for services related to imports and exports, and that, from 1 January 2000 and from the date
of accession, Georgia would apply the customs declaration fee as descri bed in paragraph 51, and would
impose any fees or charges for services rendered related to importation or exportation only in
conformity with Article VIII of the GATT 1994.  Inform ation regarding the application and level of any
such fees, revenues collected and their use, woul d be provided to WTO Members upon request.  The
Working Party took note of these commitments (paragraph 53).
Albania
The representative of Albania stated that any ot her duties or charges applied to imports other
than normal customs duties and fees and charges for services rendered would be in accordance with
WTO provisions from the date of accession.  She furthe r confirmed that Albania would not list any other
charges in its Goods Market Accession Schedule under Article II:1(b) of the GATT 1994, and would
bind such charges at "zero". The Working Party took note of these commitment (paragraph 51).
Moldova
The representative of Moldova confirmed that after accession all duties and charges applied
on imports other than ordinary customs duties and charges for services rendered would be in
accordance with the WTO provisions. The representative of Moldova confirmed that from the date of
accession Moldova would ensure that all charges applied to imports were applied in a mannerconsistent with the requirements of the Understa nding on Balance-of-Payments Provisions of the
GATT 1994, as well as Article XII of the GATT 1994. The Working Party took note of these
commitments (paragraph 65).WT/ACC/10
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China
The representative of China confirmed that China had agreed to bind at zero other duties and
charges in its Schedule of Concessions and Commitments, pursuant to Article II:1(b) of the GATT
1994.  The Working Party took note of this commitment (paragraph 96).
Chinese Taipei
The representative of Chinese Taipei stated that except as provided in the Schedule of
Concessions on Goods (Part I of Annex I to the Draf t Protocol of Accession of Chinese Taipei) all
other duties and charges covered by Article II:1(b) of the GATT 1994 would be bound at the level of
zero.   The Working Party took note of this commitment (paragraph 40).
- Tariff rate quotas, tariff exemptions
Ecuador
The representative of Ecuador assured the Working Party that imports by the public sector
under duty free exemptions did not co mpete with ordinary private sect or trade and that there was no
discrimination among supplying governments thr ough the application of duty exemptions.  The
Working Party took note of these commitments (paragraph 14).
Bulgaria
The representative of Bulgaria confirmed that the access to the duty-free and reduced-duty tariff
rate quotas (TRQs) applied on the products listed in paragraph 33 will be administered on a non-
discriminatory basis among all import suppliers.  The Working Party took note of these commitments
(paragraph 35).
Kyrgyz Republic
The representative of the Kyrgyz Republic stated that upon accession to the WTO, any tariff
exemptions would only be implemented in conform ity with the relevant WTO provisions including
Articles I and XXIV of the GATT 1994.  The Working Party took note of this commitment
(paragraph 37).
Jordan
The representative of Jordan confirmed that the exemptions on customs duties for certain
imports by the 10 companies listed in Table 2 will e xpire as indicated in that table, and will not be
renewed.  As noted in Table 2, the customs ex emption for Arab Company for Manufacturing White
Cement had been granted for an indefinite period of time, in accordance with  the Council of Ministers'
Decision dated 10 November 1994.  The Working Party took note of this commitment (paragraph 63).
Lithuania
In reply, the representative of Lithuania said that tariff quotas included in Lithuania's schedule
of concessions and commitments on goods would be made available only for the importation ofproduct from MFN suppliers and would not be used to meet Lithuania’s preferential obligations under
bilateral or regional free trade agreements.  The Working Party took note of this commitment
(paragraph 55).WT/ACC/10
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The representative of Lithuania said that from the date of accession any application of general
tariff rate quotas such as those described in paragraph 51 would be in accordance with the provisions
of Articles III and XIII of GATT 1994.  The Working Party took note of this commitment
(paragraph 56).
China
The representative of China confirmed that  upon accession, China would adopt and apply
tariff reductions and exemptions so as to ensure MFN treatment for imported goods.  The Working
Party took note of this commitment (paragraph 111).
The representative of China further noted that, in undertaking market-oriented reform in the
agricultural sector, China had made progress in freeing agricultural products from state pricing and in
guiding farmers to adjust the structure of agricultural production based on the demands of the market.
In connection with that reform process, in the bi lateral negotiations with Members, China committed
that, upon accession, it would eliminate TRQs on a number of products and subject these only to
tariffs.  The products concerned were barley, soybeans, rapeseed, peanut oil, sunflower seed oil, corn
oil, and cottonseed oil.  In addition, China would replace quantitative import restrictions on sugar,
cotton and three types of fertilizers (DAP, NPK and urea) by TRQs.  The Working Party took note of
these commitments (paragraph 115).
The representative of China stated that upon accession, China would ensure that TRQs were
administered on a transparent, predictable, uniform, fair and non-discriminatory basis using clearly
specified timeframes, administrative procedures and requirements that would provide effective import
opportunities;  that would reflect consumer prefer ences and end-user demand;  and that would not
inhibit the filling of each TRQ.  China would apply TRQs fully in accordance with WTO rules andprinciples and with the provisions set out in China's Schedule of Concessions and Commitments on
Goods.  The Working Party took note of these commitments (paragraph 116).
The representative of China confirmed that for the goods listed in Annex 2 of the Draft
Protocol that were subject to a TRQ, China would also apply the provisions of its Schedule relating to
TRQ administration and related commitments in the Draft Protocol, including the grant of trading
rights to non-state trading entities to import the TRQ allocations set aside for importation by such
entities.  For products in Annex 2 of the Draft Protocol that were subject to designated trading, the
representative of China confirmed that China would ensure that additional enterprises granted trading
rights in accordance with China's commitments to phase out designated trading would not be
disadvantaged in the allocation of TRQ.  Th e Working Party took note of these commitments
(paragraph 117).
The representative of China confirmed that the role of sub-national bodies would be limited to
purely administrative operations, such as receiving applications from end-users and forwarding them
to the central authority;  receiving queries and transmitting these to the central authority;  reporting on
allocation and reallocation decisions made by the central authority and providing information
regarding such allocations and reallocations upon request;  checking the information in the
applications to verify that it met the published criteria;  notifying applicants of any deficiencies intheir applications;  and providing applicants with an opportunity to cure deficiencies in their
applications.  After the central authority decided on allocations of quota to end-users, the sub-national
bodies would issue TRQ certificates accordingly.  The representative of China also confirmed that
China would administer a consistent national allocation (and reallocation) policy for TRQs, that it
would not establish a separate process of allocation to sub-national authorities and that decisionsregarding all allocations and reallocations to end-users would be made by a single, central authority.
The Working Party took note of these commitments (paragraph 119).WT/ACC/10
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The representative of China further confirmed that China would grant to any enterprise
possessing the right to trade any product pursuant to Section 5 of the Draft Protocol, the right to
import goods in Annex 2A of the Draft Protocol that were subject to a TRQ or to an agreed volume of
imports by non-state trading enterprises.  Such right to import would not extend to the quantity of
goods specifically reserved for importation by state trading enterprises.  Any enterprise possessing the
right to trade pursuant to Section 5 of the Draft Protocol would also have the right to import that
portion of a TRQ reallocated to non-state trading enterprises pursuant to the agreed rules on TRQ
administration.  The representative of China also confirmed that for goods in Annex 2A of the Draft
Protocol subject to a TRQ, any enterprise granted the right to trade, pursuant to Section 5 of the Draft
Protocol, would be permitted to import such goods at the out-of-quota rate.  The Working Party took
note of these commitments (paragraph 120).
Chinese Taipei
System 3
The representative of Chinese Taipei stated that the new Tariff Rate Quota system described
in paragraphs 27-35 above would be implemented by the date of Chinese Taipei's accession to the
WTO.  The Working Party took note of this commitment (paragraph 36).
The representative of Chinese Taipei stated that  with a view to maintaining a transparent and
open TRQ administration system, upon request from any WTO Member, Chinese Taipei would
consult with the Member on the administration of TRQ to ensure that the quota would be allocated in
a transparent, equitable, and non-discriminatory manner and the quota would be fully utilised.  The
Working Party took note of this commitment (paragraph 37).
The representative of Chinese Taipei stated th at should it be demonstrated in the WTO that
charges associated with allocation by competitive processes were WTO inconsistent Chinese Taipei
would promptly modify its tariff quota allocation system to bring it into conformity with WTO
requirements.  The Working Party took note of these commitments (paragraph 39).
- Fees and charges for services rendered
Ecuador
The representative of Ecuador indicated that his Government has adopted measures which
revise the procedure of application of the customs control fees of 0.5 per cent and 1 per cent referred to
in paragraph 16 to bring them into conformity with Article VIII.  Ecuador has eliminated the 1 per cent
fee and applies only an ad valorem fee of 0.5 per cent to imports under regime of temporary admission,
not to imports for consumption.  Ecuador has established a ceiling for the 0.5 per cent import fee of
15 Constant Units of Value (CUV), currently equal to approximately US Dollars 60, in order to ensure
that the fee charged approximates the cost of services  rendered.  This is the only tax or charge applied
exclusively to imports other than the customs tariff at the current time.  A Constant Unit of Value is
denominated in sucres and indexed in line with in creases in the Consumer Price Index.  The Working
Party took note of these commitments (paragraph 17).
Mongolia
See "ordinary customs duties" above.WT/ACC/10
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Bulgaria
The representative of Bulgaria confirmed that  by 31 December 1997 Bulgaria would bring its
customs clearance fee into conformity with Article  VIII of the GATT 1994.  In this regard, from that
time revenues collected through the application of th e Customs Clearance Fee would be used solely for
the operation of customs clearance of imports and exports to which the fee was applied, and total annualrevenues from collection of the fee would not exceed  the cost of customs clearance operations items
subject to the fees.  Information regarding the app lication and level of the fee, revenues collected and
their use would be provided to WTO Members upon request.  The Working Party took note of these
commitments (paragraph 37).
Panama
The representative of Panama confirmed that Pa nama had abolished consular fees and invoices
and document certification requirements, as provid ed for in Law No. 36 of 6 July 1995, and would not
reintroduce them.  The Working Party took note of this commitment (paragraph 22).
The representative of Panama also stated that  prior to accession the customs service fee of
US Dollars 70 for transactions over US Dollars 2 ,000 would replace other customs fees and charges for
services rendered and would be the only customs char ges other than the customs duty applied to imports
and would not be included in the base for calculation of the customs duty.  He added that from the date
of accession any application of fees and charges by Panama for services rendered for imports or exports
would be in accordance with the relevant provisions of the WTO Agreements, in particular,
Articles VIII and X of GATT 1994. The Working Party took note of these commitments (paragraph 23).
Kyrgyz Republic
The representative of the Kyrgyz Republic confirmed that all fees and charges for services
related to importation or exportation  would be operated in conformity with the provisions of
Article VIII of the GATT 1994 from the date of accession. The Working Party took note of this
commitment (paragraph 44).
Latvia
The representative of Latvia confirmed that from the date of accession Latvia would impose any
fees or charges for services rendered related to importation or exportation only in conformity with
Article VIII of the GATT 1994.Information regarding the application and level of any such fees,
revenues collected and their use would be prov ided to WTO Members upon request.  The Working
Party took note of these commitments (paragraph 48).
Estonia
The representative of Estonia confirmed that , from the date of accession, Estonia would not
reintroduce an ad valorem customs fee.  The Stat e fee for customs declaration would be applied in
conformity with WTO obligations,  in particular Articles VIII and X of the GATT 1994.  The level of
the applied fee would not exceed the approximate co st of processing import and export declarations,
revenues from the fee would be used solely for cust oms processing of imports and exports, and total
annual revenue from collection of the fee would not exceed the approximate cost of customs processing
operations for the items subject to the fees.  He c onfirmed that revenues from the State fee were not used
for customs processing of imports exempted from th e fee.  Information regarding the application and
level of the fee, revenues collected and their us e, would be provided to WTO Members upon request.
The Working Party took note of these commitments (paragraph 50).WT/ACC/10
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Jordan
The representative of Jordan confirmed that from the date of accession, Jordan would impose
any fees or charges for "services rendered" to impor tation or exportation only in conformity with Article
VIII of the GATT 1994.  He further confirmed that  the fee described in paragraph 71 for the
authentication or certification of import documents by  Chambers of Commerce or consular officials in
the exporting country would be fixed at JD 21 pe r transaction from the date of accession.  The practice
of requiring such certifications would be eliminat ed by 31 December 2002.  Information regarding the
application and level of such fees, revenues coll ected and their use, would be provided to WTO
Members upon request.  The Working Party took  note of these commitments (paragraph 72).
Georgia
The representative of Georgia confirmed that the fees described in paragraphs 51 and 52 were
the only fees for services related to imports and exports, and that, from 1 January 2000 and from the dateof accession, Georgia would apply the customs declaration fee as descri bed in paragraph 51, and would
impose any fees or charges for services rendered related to importation or exportation only in
conformity with Article VIII of the GATT 1994.  Inform ation regarding the application and level of any
such fees, revenues collected and their use, woul d be provided to WTO Members upon request.  The
Working Party took note of these commitments (paragraph 53).
Albania
In response to requests for clarification of the information contained in the preceding tables, the
representative of Albania stated that none of the consular fees listed were for authentications or
certification required for the importation of goods into Albania.  She also confirmed that the fees listed
in Tables 4 and 5 above were for services rendered and were the only fees or charges for servicesapplied to imports into Albania.  The representative of Albania stated that any duties and charges other
than ordinary customs duties and charges applied to imports after accession would be in accordance with
the provisions of the WTO Agreement.  The represen tative of Albania also stated that, from the date of
accession, Albania would not apply, introduce, or reintroduce customs or other fees for "services
rendered" that were applied to imports on an ad va lorem basis.  Fees applied for import processing or
other purposes on imports would be applied in confor mity with WTO obligations, in particular Articles
VIII and X of the GATT 1994.  Information regarding th e application and level of such fees, revenues
collected and their use, would be provided to  WTO Members upon request.  The Working Party took
note of these commitments (paragraph 53).
Oman
The representative of Oman confirmed that charge s, including those levied by the Port Services
Corporation, and any other fees levied on imports  would be applied in conformity with WTO
obligations, in particular Articles VIII and X of  the GATT 1994.  Information regarding the application
and level of these fees, revenues collected and their use, would be provided to WTO Members upon
request.  The Working Party took note of these commitments (paragraph 49).
Croatia
The representative of Croatia confirmed that, from the date of accession, Croatia would impose
any fees or charges for services rendered related to  importation or exportation only in conformity with
Article VIII of the GATT 1994.  Information regardi ng the application and level of any such fees,
revenues collected and their use, would be prov ided to WTO Members upon request.  The Working
Party took note of these commitments (paragraph 58).WT/ACC/10
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Lithuania
The representative of Lithuania confirmed that Lithuania would ensure that any fees and
charges for services rendered listed in Table 5 or  introduced in the future would only be applied in
conformity with the relevant obligations of GATT 1994, and from the date of accession any
application of fees and charges by Lithuania for services rendered on or in connection withimportation or exportation would be in accordance with the relevant provisions of the WTO
Agreements, in particular Articles VIII and X of GATT 1994.  After accession, information regarding
the application and level of any such fees, revenues collected and their use, would be provided to
WTO Members upon request.  The Working Party took note of these commitments (paragraph 59).
China
Members of the Working Party noted that as a condition of accession, China should undertake
a commitment to ensure conformity of customs fees and charges with Article VIII of the GATT 1994.The representative of China confirmed that China would comply with Article VIII of GATT 1994 in
this regard.  The Working Party took note of this commitment (paragraph 103).
Chinese Taipei
The representative of Chinese Taipei confirmed that the Trade Promotion Fee would be
applied in conformity with WTO obligations and would not exceed 0.0425 per cent of the customs
value of the good.  The Working Party took note of these commitments (paragraph 44).
The representative of Chinese Taipei stated that Chinese Taipei would bring the Harbour
Construction Dues into conformity with Articles III and VIII of the GATT 1994 upon accession. The
Harbour Construction Dues would be based on the cost of the services provided and not applied on an
ad valorem  basis.  The Harbour Construction Dues would also be applied to all trade, including inter-
island trade.  Within the same time-frame Chinese Taipei would exclude these charges from the
valuation base for the application to imports of domestic taxes, such as the Commodity Tax and the
Tobacco and Alcohol Tax.  The current Harbour Construction Dues were 0.3 per cent of the taxable
base.  The Working Party took note of these commitments (paragraph 45).
- Application of internal taxes to imports
Ecuador
The representative of Ecuador acknowledged that the Special Consumption Tax is applied to a
number of imported products at rates in excess of t hose applied to similar domestically produced goods,
and that this practice is not in conformity with Artic le III.  Ecuador would equalize the application of the
tax no later than 31 July 1996.  The Working Party took note of this commitment. (paragraph 19)
The representative of Ecuador stated that the incidence of the VAT falls equally on domestically
produced goods and imported items in all cases and that his Government would apply the VAT inaccordance with the provisions of the General Agreem ent, in particular Articles III and VIII.  The
Working Party took note of this commitment. (paragraph 21)
Mongolia
The representative of Mongolia stated that from 1 January 1997, Mongolia would apply
national treatment with regard to th e rate of excise tax  (either specific or ad valorem) to both imports
and domestically produced products in each of the categories in paragraph eleven above and to all other
products.  The representative of Mongolia also said  that Mongolia would eliminate the discriminationWT/ACC/10
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against imported products in the application of the sales tax from 1 January 1997.  The Working Party
took note of these commitments. (paragraph 13)
Bulgaria
The representative of Bulgaria stated that as of 31 December 1997, Bulgaria would apply its
excise tax rates on beer, wine, distilled spirits and tobacco products in strict compliance with Article IIIof the GATT 1994, in a non-discriminatory manner to imported and domestically produced goods.
During this period, Bulgaria will not increase the difference in the amount of tax between imported and
domestically produced goods.  As of 31 December  1997, Bulgaria will implement a new system of
excise taxes on beer, wine, spirits and cigarettes, wh ich is currently being developed, that envisages the
following methods of determination of the excise tax le vels:  (a) for distilled spirits, specific duties based
on percentage alcohol content;  and (b) for beer, wine and cigarettes, an identical tax on imported and
domestically produced articles, or on the basis of sp ecific, measurable characteristics of the product or
the component parts of the product, which criteria will be consistent with Article III of the GATT 1994,
published and readily available to importers, exporters and domestic producers.  The Working Party
took note of these commitments. (paragraph 45)
Panama
The representative of Panama stated that, as of the date of accession, the only domestic tax or
internal charge applied to imports would be the Tax on the Transfer of Tangible Personal Property
(ITBM).  He further stated that, from the date of accession, any application to imports of domestic taxes
or other internal charges of any kind would be in accordance with the provisions of the WTO
Agreements.  The Working Party took note of this commitment (paragraph 26).
Kyrgyz Republic
The representative of the Kyrgyz Republic stat ed that the Law on Making Amendments and
Supplements to the Tax Code of the Kyrgyz Republic  would be adopted and enter into force no later
than 1 January 1999 and that as soon as possible from the date of accession but not later than
1 January 1999, the Kyrgyz Republic would ensure that  value added taxes would be applied to imports
in full conformity with WTO requirements, in pa rticular, the most-favoured-nation requirements of
Article I and the national treatment provisions of  Article III of the GATT 1994.  The Working Party
took note of this commitment (paragraph 48).
The representative of the Kyrgyz Republic stat ed that the Regulations on the Harmonization of
Excise Tax Rates (No. 348 of 13 June 1998) had passed  the first reading in Parliament on 30 June 1998
and would be adopted by 15 Septem ber 1998.  He also stated that from the date of accession to the
WTO, the Kyrgyz Republic would ensure that excise  taxes were applied to imports in full conformity
with WTO requirements, in particular the most favoured nation requirements of Article I and the
national treatment provisions of Article III of the GATT 1994.  The Working Party took note of these
commitments (paragraph 53).
Latvia
The representative of Latvia stated that, from the date of accession, Latvia will apply its
domestic taxes, including those on products listed in  paragraphs 50 to 52 and Tables 3 and Annex 1 in
strict compliance with Article III of the GA TT 1994, in a non-discriminatory manner to imports
regardless of country of origin and to domestically-produced goods.  The Working Party took note of
this commitment (paragraph 53).WT/ACC/10
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Estonia
The representative of Estonia confirmed that, from the date of accession, Estonia will apply its
domestic taxes, including those on products listed in paragraphs 52 to 61 in strict compliance with
Article III of the GATT 1994.  The Working Party took note of this commitment (paragraph 62).
Jordan
The representative of Jordan stated that, from the date of accession, Jordan will apply its
domestic taxes, including those on products listed in Ta ble 2, in compliance with Articles I and III of the
GATT 1994.  The Working Party took note of this commitment (paragraph 76).
Georgia
The representative of Georgia confirmed that, by  the date of accession, all excise taxes would be
applied uniformly to imported and domestic products, including cigarettes and other tobacco products,
and would otherwise conform in all respects to the requirements of Article III of the GATT 1994.  In
particular, the excise tax on vodka would be increased to conform to Article III requirements as
interpreted in recent dispute resolution cases.  Th e Working Party took note of these commitments
(paragraph 57).
The representative of Georgia confirmed that , from the date of accession, Georgia would not
use minimum values, including domestic wholesale prices or any other domestic prices, for the
application of its domestic taxes to imports, and would apply its domestic taxes, including those on
products listed in paragraphs 54 to 61 and Table 2,  in strict compliance with Article III of the
GATT 1994.  The Working Party took note of this commitment (paragraph 62).
Albania
The representative of Albania stated that fr om the time of accession, Albania would apply its
domestic excise taxes in strict compliance with Article III of the GATT 1994.  The Working Party took
note of this commitment (paragraph 58).
The representative of Albania stated that fr om the time of accession, Albania would apply the
VAT in strict compliance with Article III of the GATT 1994.  The Working Party took note of this
commitment (paragraph 61).
Oman
The representative of Oman stated that, fro m the date of accession, Oman would apply its
domestic taxes on products in compliance with Artic les I and III of the GATT 1994.  The Working Party
took note of this commitment (paragraph 51).
Croatia
The representative of Croatia stated that, from the date of accession, Croatia will apply its
domestic taxes, including those on products listed in Ta ble 3, in compliance with Articles I and III of the
GATT 1994.  The Working Party took note of this commitment (paragraph 64).
Lithuania
The representative of Lithuania stated that, from the date of accession, Lithuania would, with
two exceptions, apply its domestic taxes on products, including those listed in paragraphs 62 to 65 andWT/ACC/10
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Tables 6 and 7 in strict compliance with Article III of the GATT 1994, in a non-discriminatory
manner to imports regardless of country of origin and to domestically-produced goods.  Lithuania's
excise taxes applied to imported and domestic beer from whatever size brewery, and the excise tax
differentiation for mead beverages relative to other distilled alcoholic beverages, would be equalized
or otherwise brought into conformity with Arti cle III of the GATT by 31 December 2005.  He added
that Lithuania would report annually to WTO Memb ers on the status of legislation concerning the
taxation of beer and mead during this period.  The Working Party took note of these commitments
(paragraph 66).
Moldova
The representative of Moldova confirmed that, from the date of accession, Moldova would
apply its domestic taxes, including those on products listed in Table 10 and paragraphs 66-73 in strict
compliance with Article III of the GATT 1994 and in a non-discriminatory manner to importsregardless of country of origin. The Working Party took note of this commitment (paragraph 74).
China
The representative of China confirmed that from the date of accession, China would ensure
that its laws, regulations and other measures relating to internal taxes and charges levied on imports
would be in full conformity with its WTO oblig ations and that it would implement such laws,
regulations and other measures in full conformity with those obligations.  The Working Party took
note of this commitment (paragraph 107).
Chinese Taipei
The representative of Chinese Taipei stated that Chinese Taipei would amend its laws to
remove the 12 per cent allowance provided when goods were circulated not through an exclusivedistributor, and would use selling prices as the base for levying the commodity tax.  He further stated
that Chinese Taipei would eliminate by the date of its accession any domestic taxes, tax assessment
methods or application of them which was inconsistent with Article III of the GATT 1994.  The
Working Party took note of these commitments (paragraph 50).
The representative of Chinese Taipei stated that, upon accession, the Monopoly Tax would be
abolished and that tobacco and alcohol products would be subject to (i) import duties as reflected in
Chinese Taipei's Schedule of Concessions (Part I of A nnex I to the Draft Protocol of Accession) in the
same manner as other imported products, (ii) the tobacco and alcohol tax, and (iii) business tax.  The
representative of Chinese Taipei also stated that from the date of accession internal taxes and charges
of whatever character related to trade and dist ribution of alcohol and tobacco products would be
applied equally to domestic and imported products, including with respect to domestic distribution
and sales of these products without regard to the ow nership of the enterprise.  The Working Party took
note of these commitments (paragraph 54).
- Prohibitions, quotas, restrictive licences
Ecuador
The representative of Ecuador indicated that his Government would eliminate by the date of
accession all non-tariff import and export restrictions (i ncluding all quantitative restrictions currently in
place in the agricultural sector) that cannot be justified specifically under WTO provisions (e.g., bans,
quotas, permits and licences), in particular th e Agreements on Agriculture and Import Licensing
Procedures, and Article XI of the GATT 1994.  In th is regard, Ecuador would eliminate by 1 July 1996
its import bans on used articles listed in paragraph 32, replacing them as necessary with the applicationWT/ACC/10
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of objective criteria uniformly applied to domestic  and imported goods for the protection of plant,
animal and human health and safety administered in  conformity with the provisions of the Agreement
on Import Licensing Procedures, e.g ., bans on used clothing, automobiles and tyres.  Such measures
would not be applied or re-introduced after accession to  the WTO unless specifically provided for in the
WTO.  The Working Party took note of this commitment (paragraph 34).
Mongolia
The representative of Mongolia said that Mong olia commits that, from the date of accession, the
authority of its Government to suspend imports and exports or to apply licensing requirements that can
be used to suspend trade in the products under licence would be applied in  conformity with the
requirements of the WTO, in particular GATT 1994 Articles VI, XI, XVIII, XIX, XX and XXI, and the
Multilateral Trade Agreements on Agriculture, San itary and Phytosanitary Measures, Import Licensing
Procedures, and Technical Barriers to Trade and th at his government would not maintain from the date
of accession non-tariff import measures, including ba ns, quotas, permits and licences, that cannot be
justified specifically under WTO provisions.  In par ticular, Mongolia would apply the same controls and
rules regarding technical regulations, standards certification, and labelling requirements to imported and
domestic goods, and would not use such regulations to restrict imports.  Mongolia would ensure that its
technical regulations, standards, certification, and labe lling requirements are not applied to imports in an
arbitrary manner, in a way that discriminates be tween supplier governments where the same conditions
apply or as a disguised restriction on international tr ade.  Mongolia would also ensure that certification
requirements are administered in a transparent and expeditious manner, and would be willing to consult
with the WTO Members concerning the effect of these requirements on their trade with a view to
resolving specific problems.  The representative of Mongolia stated that his Government would ensure
that licensing was applied only when necessary to protect human, animal and plant life and the
environment.  The representative of Mongolia ag reed that the Committee on Import Licensing would
review the compatibility of the product coverage of th e licensing system by no later than two years after
the date of Mongolia's accession to the WTO.  The Working Party took note of these commitments
(paragraph 20).
The representative of Mongolia said that from the date of Mongolia's accession to the WTO, the
period of validity of the import licences would be ex tended to one year.  The Working Party took note of
this commitment (paragraph 21).
Bulgaria
In conclusion the representative of Bulgaria confirmed that, in the context of its accession to the
Agreement Establishing the WTO, the Bulgarian Go vernment would use its authority to suspend or
prohibit imports and exports or otherwise restrict th eir quantities in conformity with the provisions of
the GATT 1994 in particular Articles XI, XII, XIII, XIX, XX and XXI.  The Working Party took note of
this commitment (paragraph 49).
The representative of Bulgaria confirmed that, from the date of accession, Bulgaria will
eliminate and shall not introduce, re-introduce or a pply quantitative restrictions on imports or other non-
tariff measures such as licensing, quotas, bans and othe r restrictions having equivalent effect that cannot
be justified under the provisions of the WTO Agreement.  In this regard, Bulgaria will eliminate, as of
the date of accession, its discretionary licensing regime and any other WTO inconsistent measures on
tobacco imports and on other products covered by the WTO Agreement on Agriculture.  The Working
Party took note of these commitments (paragraph 50).
Also see " technical barriers to trade, sanitary and phytosanitary measures" below.WT/ACC/10
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Panama
The representative of Panama stated that from the date of accession to the WTO, trade in goods
including agricultural products would be administer ed in accordance with WTO obligations, including
the Agreement on Import Licensing Procedures.  As of  its date of accession to the WTO, Panama would
eliminate all quotas, restrictive import permit requirements, bans and reference prices, except asexpressly permitted under the WTO Agreement.  All unnecessary permit requirements would be
eliminated.  Panama would not seek a delay in the application of Article 2 of the Agreement on Import
Licensing.  The Working Party took not e of these commitments (paragraph 41).
The representative of Panama confirmed that, from the date of accession, the authority of his
Government to suspend imports and exports or to apply licensing requirements that could be used to
suspend, ban, or otherwise restrict the quantity of trade would be applied in  conformity with the
requirements of the WTO, in particular Articles XI, XIII, XVIII, XIX, XX, and XXI of the GATT 1994,and the Multilateral Trade Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import
Licensing Procedures, Safeguards and Technical Barriers to Trade, and that his Government would
eliminate from the date of its accession, non-tariff import measures, including bans, quotas, permits,
prior authorization requirements and licences that could not be justified specifically under WTO
provisions.  In particular, Panama  would apply no less favourable controls, criteria and rules regarding
technical regulations, standards certification and la belling requirements to imported and domestic goods,
and would not use such regulations to restrict im ports unnecessarily.  Panama would ensure that its
technical regulations, standards, certification and la belling requirements were not applied to imports in
an arbitrary manner, in a way that discrimina ted between supplier governments where the same
conditions apply or as a disguised restriction on inte rnational trade, in accordance with WTO provisions.
Panama would also ensure that from the date of it s accession its criteria for granting prior authorization
or for securing required certification or "sanitary registration" for imported products would be published
and made available to traders, and would be ad ministered in a transparent, expeditious and
nondiscriminatory manner.  Panama would be willing to consult with WTO Members concerning the
effect of these requirements on WTO Members trade w ith a view to resolving specific problems.  The
Working Party took note of these commitments (paragraph 42).
Kyrgyz Republic
The representative of the Kyrgyz Republic conf irmed that the Kyrgyz Republic would, from the
date of accession, eliminate and shall not introduce, re-introduce or apply quantitative restrictions on
imports or other non-tariff measures such as li censing, quotas, bans, permits, prior authorization
requirements, licensing requirements and other restri ctions having equivalent effect that cannot be
justified under the provisions of the WTO Agreements .  He added that the special import licences listed
in items 10, 11, 18 and 19 of Table 5 would be issued in conformity with the provisions relating to
automatic licensing in the Agreement on Import Licensi ng Procedures and would not restrict the right to
import these products into the Kyrgyz Republic or in any way discriminate against imported products.
He further confirmed that the legal authority of the Government of the Kyrgyz Republic to suspend
imports and exports or to apply licensing requirement s that could be used to suspend, ban or otherwise
restrict the quantity of trade would be applied from the date of accession in conformity with the
requirements of the WTO, in particular Articles XI, XII, XIII, XIX, XX and XXI of the GATT 1994,
and the Multilateral Trade Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import
Licensing Procedures, Safeguards and Technical Barriers to Trade.  The Working Party took note of
these commitments (paragraph 60).
Latvia
The representative of Latvia confirmed that Latvia would, from the date of accession, eliminate
and shall not introduce, re-introduce or apply quan titative restrictions on imports or other non-tariffWT/ACC/10
Page 75
measures such as licensing, quotas, bans, perm its, prior authorization requirements, licensing
requirements and other restrictions having equivalent  effect that cannot be justified under the provisions
of the WTO Agreement.  This will include the cu rrent licensing restrictions on certain products in
Chapters 10, 11 and 12 and the import ban on sugar products in section 1701 of Latvia's tariff schedule.
He added that the special import permits required for the importation of alcoholic beverages and tobaccoare granted automatically to all who request them and would not restrict the right to import these
products into Latvia or in any way discriminate against imported products.  He further confirmed that
the legal authority of the Government of Latvia to  suspend imports and exports or to apply licensing
requirements that could be used to suspend, ban, or  otherwise restrict the quantity of trade will be
applied from the date of accession in conformity with the requirements of the WTO, in particular
Articles XI, XII, XIII, XVIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade
Agreements on Agriculture, Sanitary and Phytos anitary Measures, Import Licensing Procedures,
Safeguards and Technical Barriers to Trade.  The Working Party took note of these commitments
(paragraph 59).
Estonia
The representative of Estonia confirmed that , from the date of accession, Estonia would not
introduce, re-introduce or apply quantitative restrictio ns on imports, or other non-tariff measures such as
licensing, quotas, bans and other restrictions having equivalent effect that could not be justified under
the provisions of the WTO Agreement.  If balance-of-payment measures were ever necessary in the
future, Estonia would impose them in a manner consis tent with the relevant WTO provisions, including
Article XII of the GATT 1994 and the Understandin g on Balance-of-Payments Provisions of the
GATT 1994.  The Working Party took note of these commitments (paragraph 65).
Jordan
The representative of Jordan confirmed that Jordan would, from the date of accession, eliminate
and shall not introduce, re-introduce or apply quan titative restrictions on imports, or other non-tariff
measures such as licensing, quotas, bans, perm its, prior authorization requirements, licensing
requirements and other restrictions having equivalent  effect that cannot be justified under the provisions
of the WTO Agreement.  Any further amendments to the import licensing regime after accession would
be fully in accordance with all relevant provisi ons of the WTO, including the Agreement on Import
Licensing Procedures.  Jordan would replace non-automatic import licensing with automatic import
licensing for "milk for industrial use" within 3 year s from the date of accession.  He further confirmed
that the legal authority of the Government of Jordan  to suspend imports and exports or to apply licensing
requirements that could be used to suspend, ban, or  otherwise restrict the quantity of trade will be
applied from the date of accession in conformity with the requirements of the WTO, in particularArticles XI, XII, XIII, XVIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade
Agreements on Agriculture, Application of Sanita ry and Phytosanitary Measures, Import Licensing
Procedures, Safeguards and Technical Barriers to  Trade.  The Working Party took note of these
commitments (paragraph 88).
Georgia
The representative of Georgia confirmed that , from the date of accession, Georgia would not
introduce, re-introduce or apply quantitative restrictio ns on imports, or other non-tariff measures such as
licensing, quotas, bans and other restrictions having equivalent effect that could not be justified under
the provisions of the WTO Agreement.  If balance-of-payment measures were ever necessary in the
future, Georgia would impose them in a manner consis tent with the relevant WTO provisions, including
Article XII of the GATT 1994 and the Understandin g on Balance-of-Payments Provisions of the
GATT 1994.  The Working Party took note of these commitments (paragraph 65).WT/ACC/10
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Albania
In response to further questions, the representati ve of Albania stated that members’ concerns
would be addressed by the amendment of the followi ng legislation:  "On Seeds and Saplings" (No. 7659
12 January 1993);  "Law on Veterinary Servi ces" (No. 7674 23 February 1993);  "Law on Plant
Protection Services" (No. 7662 19 January 1993);  and an  Order of the Minister on "Creation of Inter-
Agency Working Group for the Decisions of the Counc il of Ministers for the Approving of the Import
Licensing Agreement of the WTO" (No. 55 da ted 24 August 1999); "Decision of the Council of
Ministers for the Approving of the Import Licensing  Agreement of the WTO" No. 468 dated 6 October
1999.  The Decision was a word-for-word copy  of the WTO Agreement on Import Licensing
Procedures.  Therefore, all the necessary amendments had been enacted. The representative of Albania
confirmed that, after accession, Albania would have r ecourse to quantitative import restrictions only in
situations permitted by the WTO Agreement, and in particular, from the date of accession, Albaniawould not introduce, re-introduce or apply quantita tive restrictions on imports, or other non-tariff
measures such as licensing, quotas, pr ohibitions, bans and other restricti ons having equivalent effect that
could not be justified under the provisions of the WTO Agreement.  If balance-of-payment measures
were ever necessary in the future, Albania would im pose them in a manner consistent with the relevant
WTO provisions, including Article XII of th e GATT 1994 and the Understanding on Balance-of-
Payments Provisions of the GATT 1994.  The Wo rking Party took note of these commitments
(paragraph 65).
Oman
The representative of Oman confirmed that, from the date of accession, Oman would not
introduce, re-introduce or apply quantitative restrictio ns on imports, or other non-tariff measures such as
licensing, quotas, bans and other restrictions having equivalent effect that could not be justified under
WTO provisions.  The representative of Om an stated that, upon accession, the prohibition on
importation of petroleum products would be eliminat ed and quantitative rest rictions would no longer
apply to fruit and vegetables, fresh and long validity milk, and eggs.  Oman would not restrict the import
of fruit and vegetables except in conformity with the provisions of the WTO Agreements.  Oman would
not introduce any other import quotas in the future.  He confirmed that Oman would implement the
Agreement on Import Licensing Procedures upon acce ssion.  The Working Party took note of these
commitments (paragraph 57).
Croatia
The representative of Croatia confirmed that Croatia would, from the date of accession,
eliminate and shall not introduce, re-introduce or a pply quantitative restrictions on imports, or other non-
tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing
requirements and other restrictions having equivalent  effect that cannot be justified under the provisions
of the WTO Agreement.  He further confirmed that the legal authority of the Government of Croatia to
suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or
otherwise restrict the quantity of trade will be app lied from the date of accession in conformity with the
requirements of the WTO, in particular Articles XI, XII, XIII, XVIII, XIX, XX and XXI of theGATT 1994, and the Multilateral Trade Agreements on Agriculture, Application of Sanitary and
Phytosanitary Measures, Import Licensi ng Procedures, Safeguards and Technical Barriers to Trade.  The
Working Party took note of these commitments (paragraph 73).
Lithuania
The representative of Lithuania confirmed that Lithuania would, from the date of accession,
eliminate and would not introduce, reintroduce or apply quantitative restrictions on imports or other
non-tariff measures such as quotas, bans, permits, prior authorization requirements, licensingWT/ACC/10
Page 77
requirements and other restrictions having equivalent effect that cannot be justified under the
provisions of the WTO Agreement.  He added that import licences required for importation described
in paragraphs 68 to 70 of this report and in  document WT/ACC/LTU/19 would be granted in
conformity with WTO provisions. He further confirmed that the legal authority of the Government of
Lithuania to suspend imports or exports or to apply licensing requirements that could be used tosuspend, ban or otherwise restrict the quantity of trade would be applied from the date of accession in
conformity with the requirements of the WTO, in particular Articles III, XI, XII, XIII, XIX, XX and
XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, the Application of
Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards, Technical Barriers to
Trade and the Understanding on Balance-of-Payments Provisions of the GATT 1994.  The Working
Party took note of these commitments (paragraph 71).
Moldova
The representative of Moldova said that at the present time Moldova had no quantitative
import restrictions in place. He confirmed that from the date of accession, the Republic of Moldova
would not introduce, reintroduce or apply quantitative restrictions on imports or other non-tariff
measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing
requirements and other restrictions having equivalent effect that could not be justified under theprovisions of the WTO Agreements.  The Working Party took note of these commitments
(paragraph 78).
China
Some members of the Working Party noted that there were a large number of non-tariff
measures in existence in China, both at the national and sub-national levels, which appeared to have atrade restrictive or trade distorting effect.  Those members requested that China undertake a
commitment to eliminate and not to introduce, re-introduce or apply non-tariff measures other than
those specifically identified and subject to phased elimination in Annex 3 to the Draft Protocol.  The
representative of China confirmed that China would not introduce, re-introduce or apply non-tariff
measures other than listed in Annex 3 of the Draft Protocol unless justified under the WTOAgreement.  The Working Party took note of this commitment  (paragraph 122).
Some members of the Working Party also raised concerns that many non-tariff measures were
imposed by sub-national authorities in China on a non-transparent, discretionary and discriminatory
basis.  Those members of the Working Party asked that China undertake a commitment to ensure that
non-tariff measures would only be imposed by the central government or by sub-national authorities
with clear authorization from the central governme nt.  Actions lacking authorization from the national
authorities should not be implemented or enforced.  The representative of China clarified that only thecentral government could issue regulations on non-tariff measures and that these measures would be
implemented or enforced only by the central government or sub-national authorities with
authorization from the central government.  He further stated that sub-national authorities had no right
to formulate non-tariff measures.  The Working Party took note of these commitments
(paragraph 123).
The representative of China stated that China had modified Annex 3 on the basis of the
comments raised by certain members of the Workin g Party.  He confirmed that only the machinery
and electronic products listed in Annex 3 were subject to specific tendering requirements and that
these requirements would be administered pursuant to Chapter III of the Regulation entitled "Interim
Measures for Import Administration of Machinery and Electronics Products" (approved by the StateCouncil on 22 September 1993 and promulgated in Order No. 1 by the State Economic and Trade
Commission and Ministry of Foreign Trade and Economic Cooperation on 7 October 1993).  He also
confirmed that Annex 3 contained all of the products subject to quotas, licences and such tenderingWT/ACC/10
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requirements in China and  that, during the relevant phase-out period, China would implement the
growth rates for quotas as indicated in Annex 3.  The Working Party took note of these commitments
(paragraph 126).
Some members of the Working Party requested  information on how China would implement
the quota and licensing requirements for products listed in Annex 3, in particular the procedures andcriteria for grant of quota allocations and licensing during the phase-out period for these restrictions.
Those members expressed concerns about requirements for obtaining a licence or quota allocation
which often required approvals from various authorities within an organization as well as approval
from both the central and sub-national level.  Those members sought a transparent, streamlined
system that would issue quota allocations and licences through a simple, consolidated approval
process that would ensure full use of the quota and its equitable distribution among importers.  Those
members also requested information on how China would establish the value of imports for thoseproducts whose quota was established in terms of value of imports.  The representative of China
confirmed that the administration of quotas and import licences would be consistent with the WTO
Agreement, including Article XIII of the GATT 1994 and the Agreement on Import Licensing
Procedures. The allocation of quotas and issuance of import licences would go through a simple and
transparent procedure, so as to ensure the full utilization of quota.  He further stated that theestablishment of value of imports would be based on the information collected by the Customs
authorities and provisions of the WTO Customs Valuation Agreement.    For quota quantities
specified in terms of value, China would determine the value of any shipment based on the c.i.f. ship
value listed on the bill of lading.  The Working Party took note of these commitments
(paragraph 127).
The representative of China confirmed that the products currently covered under the HS
categories listed in Annex 3 as of the date of accession were the only products that would be subject
to these quotas during the agreed phase-out periods.  Any non-tariff measures covering additional
products would need to be justified under the WTO Agreement.  Further, the representative of China
stated that for products listed in Annex 3 as bein g subject to quota and licensing requirements, any
entity that will possess the right to trade in the quota year, including enterprises possessing trading
rights to import such products or inputs for production purposes under a particular quota category,
could apply for a quota allocation and licence to import products listed in Annex 3.  The Working
Party took note of these commitments (paragraph 128).
The representative of China further confirmed that for products listed in Annex 3, China's
system for quota allocation and licensing would ensure that those entities with quota allocations
would also receive any necessary import licence.   This system would conform to WTO rules,
including the WTO Agreement on Import Licensing Procedures, and would be transparent, timely,
responsive to market conditions and would minimize the burden on trade.  Applications for a quota
allocation would need to be submitted to only one organization, at one level (central or sub-national)
for approval.  The relevant organization would then issue an import licence based on the quota
allocation, in most cases within 3 working days and,  in exceptional cases, within a maximum of 10working days after a request for the licence.  A licence would be issued for the full amount of the
quota and would be valid for the calendar year issued.  Such licence would be extended once, upon
request,  for up to 3 months, if the request was made before 15 December of the current quota year.
Imports occurring under an extended licence would be counted against the relevant quota amount for
the year in which the allocation took place.  The representative of China confirmed that the relevantorganization for issuing quota allocations and licences, amount of quota, including the growth in
quota provided for in Annex 3, the eight-digit tariff codes and full descriptions of all products covered
by each quota and procedures for application for a quota allocation and licence, including the
beginning and end date of the application period a nd any other relevant procedures or criteria, would
be published in the official journal referred to in Section 2(C)(2) of the Draft Protocol at least 21 daysprior to the beginning of the application period.  Such application period would be from 1-31 August.WT/ACC/10
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Quotas would be allocated to applicants no later than 60 days after closure of the application period.
The Working Party took note of these commitments (paragraph 129).
The representative of China stated that China would allocate quotas in accordance with the
following criteria and procedures which would be published in advance and would be applied in
conformity with WTO requirements, including th e Agreement on Import Licensing Procedures.  In
applying these criteria, China would consider the need to allow for equitable participation by
producers from WTO Members and take into account the need to maximize the potential for quota
fill.
(a) (i) If the relevant quota quantity exceeded total requests for quota allocations, all
requests would be approved.
(ii) In other cases, the criteria for allocation would be as follows:
Historical  performance of applicants where relevant (in cases in which average
imports over the 3-year period immediately prior to the year of China's accession, for
which data was available, amounted to less than 75 per cent of the relevant quota, it
would be necessary to take into account other criteria inter alia  as set forth below);
– Production or processing capacity, in the case of intermediate products and
raw materials;
– Experience and ability in producing,  importing,  marketing, or servicing in
international markets, in the case of finished products or products destined
for wholesale or retail distribution;
(b) (i) In cases in which average imports over the 3-year period immediately prior to the
year of China's accession, for which data was available, exceeded 75 per cent of therelevant quota, applicants that had not previously been allocated quota would be
allocated 10 per cent of the total quota in the first year and the majority of any quota
growth in any subsequent year.
(ii) In other cases :
– In the first year, 25 per cent of the total quota would be allocated to
applicants that had not previously been allocated quota;  however, an
applicant that had imported under a quota on the relevant products in the year
prior to China's accession would not receive a decrease in the absolute
amount of its quota allocation;
– In the second year, for the amount of the quota growth as well as an amount
equivalent to the amount of any quota that had not been filled in the previous
year, China would give priority consideration to requests from enterprises
with foreign ownership equal to or less than 50 per cent;
– In the third and fourth year, if relevant, for the amount of the quota growth as
well as an amount equivalent to the amount of any quota that had not been
filled in the previous year, China would give priority consideration to
requests from enterprises with foreign ownership greater than 50 per cent.
(c) In all cases, a quota-holder receiving an initial allocation that had fully utilized or contracted
for its quota allocation would, upon application, receive an allocation in the following yearWT/ACC/10
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for a quantity no less than the quantity imported in the previous year.  A quota-holder that did
not import its full allocation would receive a proportional reduction in its quota allocation in
the subsequent year unless the quantity was returned for reallocation by 1 September.
The Working Party took note of these commitments (paragraph 130).
The representative of China confirmed that all commercial terms of trade, including product
specifications, product mix, pricing, and packaging, would be at the sole discretion of the quota
holder, so long as the products are within the relevant quota category.   Allocations would be valid for
any article or mixture of articles subject to the same quota as specified in Annex 3 of the Draft
Protocol.  Allocations would be valid for a period  of one calendar year from the opening of the quota
import period.  However, if the holder of a quota allocation had not contracted for import of the totalquantity allocated to the holder by 1 September,  the holder was to immediately return the unused
portion of the allocation to the relevant authority which would reallocate the quota immediately, if
unfilled requests were pending, or otherwise within 10 days after receipt of a request for an allocation.
The relevant organization would publish notice of the availability of additional allocations after
collecting any unused quotas returned by the quota holders.  Licences for goods imported underreallocated quota would be extended once, upon request,  for up to 3 months, if the request was made
before 15 December of the current quota year.  Imports occurring under an extended licence would be
counted against the relevant quota amount for the year in which the re-allocation took place.  The
Working Party took note of these commitments (paragraph 131).
Chinese Taipei
The representative of Chinese Taipei stated that area restrictions applying to imports of
certain passenger cars and certain small commercial vehicles, certain automobile chassis and
motorcycles would be eliminated upon Chinese Taipei's accession to the WTO.  Passenger cars,  light
commercial vehicles and certain fish products were the only industrial products that would be subject
to tariff-rate quotas after WTO accession.  For passenger cars and light commercial vehicles, the tariffrate quotas would be increased at the annual rate of 20 percent.  The transition period of the tariff rate
quota system would  be eight years after the acce ssion year.  Chinese Taipei also undertook that upon
its accession, area restrictions on agricultural products, except young coconut which would be subject
to tariff rate quotas, would be eliminated.  These tariff rate quotas would be administered in a manner
consistent with the requirements of the WTO Agreement, in particular the Agreement on Agriculture,
the Agreement on Import Licensing Procedures and GATT 1994.  The Working Party took note of
these commitments (paragraph 61).
- Import licensing procedures
Ecuador
The representative of Ecuador said that any prior authorizations or licence requirements
incompatible with the provisions of the General Agreement 1994 or the Multilateral Trade Agreements,
in particular the WTO Agreement on Import Licensing Procedures, would be eliminated at the time of
accession.  From the date of accession additional measures  would only be applied as provided for in the
Articles of the General Agreement 1994, for instance Articles III and XX, and the WTO Agreements.  If
justified under relevant provisions, restrictions would be implemented in accordance with the
Agreement on Import Licensing Procedures.  In addition, Ecuador would ensure that remaining
restrictions and import permit requirements are applie d in a way consistent with Article XIII of the
GATT 1994 and shall apply all restrictions in accordan ce with the principle of non-discrimination.  The
representative of Ecuador further confirmed that hi s Government would, if requested, consult with theWT/ACC/10
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Contracting Parties concerning the effect of these m easures on their trade.  The Working Party took note
of these commitments (paragraph 38).
Mongolia
See "prohibitions, quotas, restrictive licences" above.PanamaSee "prohibitions, quotas, restrictive licences" above.
Kyrgyz Republic
See "prohibitions, quotas, restrictive licences" above.Latvia
See "prohibitions, quotas, restrictive licences" above.Estonia
See "prohibitions, quotas, restrictive licences" above.
Jordan
See "prohibitions, quotas, restrictive licences" above.Georgia
See "prohibitions, quotas, restrictive licences" above.Albania
See "prohibitions, quotas, restrictive licences" above.
Oman
See "prohibitions, quotas, restrictive licences" above.Croatia
See "prohibitions, quotas, restrictive licences" above.
Moldova
The representative of Moldova confirmed that from the date of accession, Moldova would not
introduce, re-introduce or apply other non-tariff meas ures such as licensing, quotas, prohibitions, bans
and other restrictions having equivalent effect that could not be justified under the provisions of the
WTO Agreements. If balance-of-payment measures were ever necessary in the future, Moldovawould impose them in a manner consistent with the relevant WTO provisions, including Article XII
of the GATT 1994 and the Understanding on Balance-of-Payments Provisions of the GATT 1994.
Any further amendments to the import licensing re gime after accession would be fully in accordance
with all relevant provisions of the WTO, incl uding the Agreement on Import Licensing Procedures.
He further confirmed that any discretionary authority permitting the Government of Moldova toWT/ACC/10
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suspend imports or licensing requirements that could suspend, ban, or otherwise restrict the quantity
of trade would be applied from the date of accession in conformity with the requirements of the WTO,
in particular Articles XI, XIII, XIX, XX and XXI of the GATT 1994, and the Agreements on
Agriculture, Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures,
Safeguards and Technical Barriers to Trade.  The Working Party took note of these commitments
(paragraph 83).
China
The representative of China confirmed that the list of all entities responsible for the
authorization or approval of imports would be upda ted and republished in the official journal, the
MOFTEC Gazette, within one month of any change thereto.  The Working Party took note of this
commitment (paragraph 132).
Some members of the Working Party expressed concern that China's Provisional Procedures
for the Administration of Automatic Registration for the Import of Special Commodities
(13 August 1994), in particular the criteria for approval of registration, would act as a restraint on
imports.  The representative of China emphasized that the purpose of the registration system was only
to gather statistical information.  He confirmed that China would bring its automatic licensing system
into conformity with Article 2 of the Agreement on Import Licensing Procedures upon accession.The Working Party took note of this commitment (paragraph 136).
The representative of China confirmed that China would not require a separate import licence
approval for goods subject to a TRQ allocation re quirement but would provide any necessary import
licence in the procedure that granted a quota allocation.  The Working Party took note of this
commitment (paragraph 138).
Chinese Taipei
In response to further questions from members of the Working Party, the representative of
Chinese Taipei explained that the decision whether a product should be included in the Negative List
was taken by government agencies.  The legal basis for including items in the negative list was
Article 11 of the Foreign Trade Act, which permitted the imposition of a restriction if the restrictionwas necessary to fulfil obligations under international treaties or trade agreements, or for  defence
purposes, social security, culture, human health, environmental protection reasons or to implement
specific policies.  After accession the inclusion of new items would be subject to a review procedure
to ensure WTO consistency.  Although the legislation did not specifically provide for interested
parties to make representations concerning the inclusion of an item in the negative list, existing
practice permitted such representations to be made to decision makers.  The practice of inviting
interested parties to express their view when considering changes to the Negative List would becontinued.  Following accession to the WTO, the number of items included in the negative list would
be substantially reduced; inclusion of new items w ould be subject to a review procedure to ensure
WTO consistency.  He also noted that the effect of the recent Foreign Trade Act was to limit the types
of considerations required to be taken into account by administrators when deciding whether items
were to be included in the Negative List as subj ect to new import licensing requirements.   The
Working Party took note of this commitment (paragraph 66).
The Consolidated List of Commodities Subject to Import Regulations and Commodities
Entrusted to Customs Import Examination was referred to in Attachment C to this Report.  The
representative of Chinese Taipei undertook to notify any changes introduced to the Consolidated List
in accordance with the Agreement on Import Licensing Procedures.  The Working Party took note ofthese commitments (paragraph 68).WT/ACC/10
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In response to a request that Chinese Taipei produce a plan for the elimination of quantitative
or other non-tariff measures on fish, the representative of Chinese Taipei stated that Chinese Taipei
would eliminate all quantitative restrictions on these products from the date of accession, with the sole
exception of import bans on mackerel, carangid and sardines.  The existing import controls for
mackerel, carangid and sardines would be replaced by tariff rate quotas which would be distributed, asindicated in paragraphs 27-35, through procedures consistent with GATT 1994 and the Agreement on
Import Licensing Procedures.  The Working Party took note of these commitments (paragraph 69).
The representative of Chinese Taipei stated that upon accession, Chinese Taipei would
implement a licensing system for recreational fishing vessels that conformed to the automatic
licensing provisions of the WTO Agreement on Import Licensing Procedures and would require
importers to have an approved abandonment/replacement right as applicable to domestically built
fishing boats.  He also stated that Chinese Taipei would eliminate the import ban on motorcycles over150cc six months after accession to the WTO and would permit their import.  At that time, Chinese
Taipei would implement emission standards for motorcycles over 700cc comparable to international
standards.  The representative of Chinese Taipei al so stated that the restrictions on motorcycle access
to roads would generally apply only to the two major cross-island motorways in Chinese Taipei.  He
stated that restrictions on motorcycle access to roads would not be barriers to market access and thatChinese Taipei would consult, upon request of a WTO member, regarding road access restrictions and
their effects.  The representative of Chinese Taipei further stated that Chinese Taipei would eliminate
the import ban on passenger cars equipped with diesel engines two years after accession to the WTO.
The Working Party took note of these commitments (paragraph 71).
The representative of Chinese Taipei said that from the date of accession, Chinese Taipei
would apply its import licensing and quantitative restrictions regime in strict conformity with WTO
Agreements, in particular with the Agreements on Agriculture and Import Licensing Procedures.
Chinese Taipei would also ensure that the distri bution of import licenses, quotas, tariff-rate quotas,
permits or any other means of approval for importation or the right of importation by  all levels of
government would not be conditioned on whether competing domestic suppliers of such productsexist or on performance requirements of any kind, including but not limited to local content or mixing
requirements, the transfer of technology, the conduct of research and development, minimum export
requirements, or on the origin or nature of the en terprise.  Chinese Taipei would ensure that price
increases, if any, in respect of imports by state trading enterprises would be imposed in a manner
consistent with the requirements of Article II:4 of GATT 1994 and Article 4.2 of the Agreement on
Agriculture.  The Working Party took note of these commitments (paragraph 72).
The representative of Chinese Taipei said that Chinese Taipei also undertook to eliminate and
not reintroduce or apply import bans, quantitative re strictions, licensing restrictions, or other non-
tariff measures having similar effect which were not justified under specific provisions of the WTO
Agreement. He also noted that Chinese Taipei would not use measures related to customs procedures
and technical product or safety standards and sanitary and phytosanitary measures as disguised
barriers to trade and that any measures applied would be no more restrictive than necessary toaccomplish their legitimate goals.  The Working Party took note of these commitments.
(paragraph 73).
- Customs valuation
Ecuador
The representative of Ecuador said that his Government will continue not to apply minimum
values for customs purposes from the date of accessi on of Ecuador to the WTO.  Ecuador would abide
by the provisions of the Agreements on Preshipmen t Inspection and Customs Valuation in this regard,WT/ACC/10
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from the date of accession of Ecuador to the WTO.  The Working Party took note of these commitments
(paragraph 29).
Mongolia
The representative of Mongolia stated that his Government's laws on customs valuation were in
full conformity with the WTO Agreement on the Im plementation of Article VII of the GATT 1994, and
that Mongolia would not require recourse to any transitional period for implementation of that
Agreement.  Should the services of a preshipment in spection firm be used to assist Mongolia in the
implementation of its customs procedures, the Go vernment of Mongolia would ensure that the
operations of such firms were consistent with the relevant WTO Agreements, e.g. on Preshipment
Inspection and Customs Valuation.  The Working Part y took note of this commitment (paragraph 45).
With reference to customs practices and procedures, the representative of Mongolia said that his
Government would apply customs practices and pr ocedures in accordance with the provisions of
Articles VII, VIII and X of the GATT 1994 and the WTO Agreement on Implementation of Article VII
of the GATT 1994 from the date of its accession.  By th at date Mongolia would amend any provision of
law or administrative regulation that provided for practices inconsistent with the above-mentioned
provisions.   The Working Party took note of these commitments (paragraph 46).
Bulgaria
The representative of Bulgaria indicated that it will fully apply the WTO provisions concerning
customs valuation from the date of accession, including, in addition to the Agreement on the
Implementation of Article VII of the GATT 1994, the provisions for the Valuation of Carrier Media
Bearing Software for Data Processing Equipment and the provisions on the Treatment of Interest
Charges in Customs Value of Imported Goods.  He  further confirmed that, as an international
agreement, the provisions of the WTO Agreement on the Implementation of Article VII of the
GATT 1994 would supersede domestic law after accession.  The Working Party took note of this
commitment (paragraph 73).
Panama
With reference to customs practices and procedures , the representative of Panama said that his
Government would apply customs practices and pr ocedures in accordance with the relevant WTO
provisions including those of Articles VII, VIII  and X of the GATT 1994 from the date of its accession.
By that date, Panama would amend any provision of law or administra tive regulation that provided for
practices inconsistent with the above-mentioned prov isions.  He further stated that from the date of
accession the use of minimum import prices would be eliminated and, that in accordance with the WTO
Agreements on Agriculture and Implementation of Article VII of the GATT 1994, such measures would
not be reintroduced.  The Working Party t ook note of these commitments (paragraph 34).
The representative of Panama stated that by  July 1996, his Government would enact a decree
law on customs valuation that would be in fu ll conformity with the WTO Agreement on the
Implementation of Article VII of the GATT 1994, a nd that that law would come into effect by
1 January 1997. Panama would not require recour se to any additional transitional period for
implementation of the Agreement.  The Working Pa rty took note of this commitment (paragraph 35).
Also, see "preshipment inspection" below.WT/ACC/10
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Kyrgyz Republic
The representative of the Kyrgyz Republic i ndicated that the Kyrgyz Republic would fully
apply the WTO provisions concerning customs valuation from the date of accession, including, in
addition to the Agreement on the Implementation of  Article VII of the GATT 1994, the provisions for
the Valuation of Carrier Media Bearing Software fo r Data Processing Equipment and the provisions on
the Treatment of Interest Charges in Customs Valu e of Imported Goods.  He further confirmed that, as
an international agreement, the provisions of th e WTO Agreement on the Implementation of Article VII
of the GATT 1994 would supersede domestic law after accession. He stated that upon accession,
minimum import prices would not be applied for cu stoms valuation purposes.  The Working Party took
note of these commitments (paragraph 63).
Latvia
The representative of Latvia confirmed that Latvia would fully apply the WTO provisions
concerning customs valuation from the date of accession without recourse to a transition period,
including the Agreement on the Implementation of Article VII of the GATT 1994 including its
provisions on methods of appraise ment and Annex I (Interpretativ e Notes) and Article 13 of the
Agreement, as well as the provisions for the Valu ation of Carrier Media Bearing Software for Data
Processing Equipment (Decision 4.1).  The Wo rking Party took note of these commitments
(paragraph 62).
Estonia
The representative of Estonia confirmed that, from the date of accession, Estonia would apply
fully the WTO provisions concerning customs valua tion, including in addition to the Agreement on the
Implementation of Article VII of the GATT 1994, the pr ovisions on the Treatment of Interest Charges in
Customs Value of Imported Goods and for the Valua tion of Carrier Media Bearing Software for Data
Processing Equipment.  In accordance with these latt er provisions, only the cost of the carrier medium
itself would be accounted for in the customs value.  He stated that Estonia would not use any form of
reference price or fixed valuation schedule for the valuation of imports or to apply duties and taxes, and
that all methods of valuation used were in strict  conformity with those provided for in the WTO
Agreement on the Implementation of Article VII of the GATT 1994.  He further confirmed that, as an
international agreement, the provisions of the WT O Agreement on the Implementation of Article VII of
the GATT 1994 would supersede domestic law upon accession.  The Working Party took note of these
commitments (paragraph 71).
Jordan
The representative of Jordan confirmed that Jordan would fully apply the WTO provisions
concerning customs valuation from the date of accession without recourse to a transition period,
including the Agreement on the Implementation of Ar ticle VII of the GATT 1994.  In this regard, the
Customs Law and its implementing regulations inco rporated Annex I (Interpretative Notes) and
provisions for the Valuation of Carrier Media Be aring Software for Data Processing Equipment
(Decision 4.1).  The Working Party took not e of these commitments (paragraph 94).
Georgia
The representative of Georgia confirmed that from the date of accession its laws and regulations
on rules of origin would be in conf ormity with the provisions of the Agreement.  In this regard, the
requirements of Article 2(h) and Annex II, paragraph 3(d), i.e., that for non-preferential and preferential
rules of origin, respectively, its customs author ity or preshipment inspection authority acting on itsWT/ACC/10
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behalf will provide upon request an assessment of the origin of the import and outline the terms under
which it will be provided. The Working Party took note of this commitment (paragraph 73).
Albania
The representative of Albania committed that Albania had implemented a Decision of the
Council of Ministers, Decision No. 516 dated 14 October 1999 entitled “On Some Changes to theDecision of the Council of Ministers On the Impl ementing Provisions of the Customs Code, No. 205
dated 13 April 1999”.  This legislation would ensure that the Implementing Provisions of the Customs
Code would be in compliance w ith The Interpretive Note to Article 5.8 of the WTO Valuation
Agreement; Article 7.3 of the WTO Valuation Agreem ent; Article 9 of the WTO Valuation Agreement.
Albania would  provide confirmati on that it had published the implementing provisions explaining when
"the customs authorities require the provision of a security" in order to fulfill its obligations under
Article 12 of the Customs Valuation Agreement.  The Working Party took note of these commitments
(paragraph 73).
The representative of Albania confirmed that, from the date of accession, Albania would
comply with the WTO provisions concerning custom s valuation, including in addition to the Agreement
on the Implementation of Article VII of the GATT 1994, the Interpretive Notes to that Agreement, and
the provisions for the Valuation of Carrier Media B earing Software for Data Processing Equipment.  In
accordance with these latter provisions, only the cost  of the carrier medium itself would be accounted
for in the customs value (Decision 4.1).  She added that , as an international agreement, the provisions of
the WTO Agreement on the Implementation of Article VII of the GATT 1994 would supersede
domestic law upon accession.  The Working Party took note of these commitments (paragraph 74).
The representative of Albania stated that Albania approved a Decision of the Council of
Ministers entitled “On Some Changes to the Decision of the Council of Ministers On the Implementing
Provisions of the Customs Code, No. 205 dated 13 April 1999”, No. 516 dated 14 October 1999  which
served as an amendment to the Implementing Provisi ons of the Customs Code.  The modification in the
implementing provisions of the Customs Code include d a word-for-word text of the Interpretive Note to
Article 5.8 of the WTO Customs Valuation Agreemen t, which provided that local taxes payable by
reason of the sale of the goods for which a deducti on was not made under Article 5.1(a) (iv) (deduction
for customs duties and national taxes by reason of importation) shall be made under Article 5.1(a) (i)
(deductions for commissions or profit and general expenses).  She further confirmed that prior to
Albania’s accession to the WTO, both the Law on Customs Code of the Republic of Albanian, No. 8449
dated 27  January 1999 and the Decision of the Council of Ministers, No. 205 dated 14 April 1999
would be amended to provide that the transaction va lue of cinematographic films imported into Albania
would not include royalties and licence fees for the right to reproduce or distribute them, and that such
changes would not be added toward their dutiable value.  The Working Party took note of these
commitments (paragraph 75).
Oman
The representative of Oman confirmed that, from the date of accession, Oman would apply fully
the WTO provisions concerning customs valuati on, including in addition to the Agreement on the
Implementation of Article VII of the GATT 1994, the pr ovisions on the Treatment of Interest Charges in
Customs Value of Imported Goods and for the Valua tion of Carrier Media Bearing Software for Data
Processing Equipment.  In accordance with these latt er provisions, only the cost of the carrier medium
itself would be accounted for in the customs value.  He stated that Oman would not use any form of
reference price or fixed valuation schedule for the valuation of imports or to apply duties and taxes, andthat all methods of valuation used were in strict  conformity with those provided for in the WTO
Agreement on the Implementation of Article VII of  the GATT 1994.  The Working Party took note of
these commitments (paragraph 64).WT/ACC/10
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Croatia
The representative of Croatia confirmed that Croatia would fully apply the WTO provisions
concerning customs valuation from the date of accession without recourse to a transition period,
including the Agreement on the Implementation of Article VII of the GATT 1994.  In this regard,
minimum import valuation provisions had been eliminated and the new Law and its implementingregulations incorporated Annex I (Interpretative Notes) and provisions for the Valuation of Carrier
Media Bearing Software for Data Processing Equipment (Decision 4.1).  He further confirmed that
the Customs Law had been amended so that the "sale for exportation value" of cinematographic films
imported in Croatia would not include royalties and licence fees for the right to reproduce or
distribute them, nor would such charges be added toward their dutiable value.  The Working Party
took note of these commitments (paragraph 83).
Moldova
The representative of Moldova confirmed that, from the date of accession, Moldova would
apply fully the WTO provisions concerning customs valuation, including in addition to the Agreement
on the Implementation of Article VII of the GATT 1994, the provisions on the Treatment of Interest
Charges in Customs Value of Imported Goods and for the Valuation of Carrier Media Bearing
Software for Data Processing Equipment. In accordance with these latter provisions, only the cost ofthe carrier medium itself would be accounted for in the customs value.  He also confirmed that
Moldova had eliminated the use of reference prices for determining the customs value of imports, and
that from the date of accession Moldova would not use minimum values, reference prices, or a fixed
valuation schedule for the valuation of imports or to apply duties and taxes.  He added that, as an
international agreement, the provisions of the WTO Agreement on the Implementation of Article VII
of the GATT 1994 would supersede domestic law after accession. The Working Party took note of
these commitments (paragraph 90).
Lithuania
The representative of Lithuania stated that the system of import reference prices, including
those applied to sugar, grain and products thereof, poultry, forage products, leguminous vegetables,oil and products thereof, matches and corrugated sheets, as well as the system of "price-in-checking",
had been eliminated on 1 April 2000, and that such measures would not be reintroduced except in
accordance with WTO Agreements.  He added that "comparative prices" will never be applied as the
customs value of imports.  The Working Party took note of these commitments (paragraph 79).
The representative of Lithuania confirmed that as from the date of its accession Lithuania
would not use any form of reference price of fixed values to establish the value of imports and exports
for customs purposes.  He also stated that from the date of its accession Lithuania's customs valuationlegislation and practice would be in full conformity with the relevant WTO provisions, including
Article VII of GATT 1994 and the Agreement on Implementation of Article VII without any
transition  period.  The Working Party took note of this commitment (paragraph 80).
China
In response, the representative of China stated that China had ceased to use and would not
reintroduce minimum or reference prices as a means to determine customs value.  The Working Party
took note of this commitment (paragraph 140).
The representative of China confirmed that, upon accession, China would apply fully the
Customs Valuation Agreement, including the customs valuation methodologies set forth in Articles 1
through 8 of the Agreement.  In addition, China would apply the provisions of the Decision on theWT/ACC/10
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Treatment of Interest Charges in Customs Value of Imported Goods, and the Decision on the
Valuation of Carrier Media Bearing Software for Data Processing Equipment, adopted by the WTO
Committee on Customs Valuation (G/VAL/5), as soon as practicable, but in any event no later than
two years from the date of accession. The Working Party took note of these commitments
(paragraph 143).
Chinese Taipei
The representative of Chinese Taipei stated that  Chinese Taipei would continue to improve its
current practice of requiring importers to post bonds for prompt clearance of goods in order to make
the bond amount a closer reflection of the actual value of the goods.  Any bond paid would be
refunded, if a post-clearance assessment of the customs value of the goods was less than the bond
amount.  Chinese Taipei would, by the date of accession, adopt an equitable, transparent Customs
bonding system for any perishable fruits and vegetables  subject to such requirements that allows for
potentially frequent adjustment to the bond value to take account of prevailing market forces.  The
representative of Chinese Taipei stated that the Customs bonding system would have the following
characteristics:
(i) specific bond values would be fixed for each supplier country.  Upon request,
Chinese Taipei Customs authorities would make available to any domestic or foreigninterested party the data, the data source,  and the methodology used in formulating
the reference price upon which the value of the bond was based.
(ii) Adjustments would be made to the specific bond values, as frequently as  necessary,
to take account of prevailing international market prices, and seasonal quality
consideration.
(iii) Alternative data sources would be considered, should representatives of an exporting
country believe that more appropriate and accurate data exist beyond that being
employed by Chinese Taipei in setting the bond values.
(iv) A mechanism  would be established to provide, at the request of either an exporting
country or Chinese Taipei authorities, for prompt consultations should a question orconcern arise relative to an established bond value.
The Working Party took note of these commitments (paragraph 78).
The representative of Chinese Taipei confirmed that amendments to bring the Customs Law
into conformity with the Customs Valuation Agreement would be made prior to accession, either by
eliminating the inconsistent practices or amending current laws and regulations to bring procedures
into line with the Customs Valuation Agreement.  He confirmed that Chinese Taipei would implement
the Customs Valuation Agreement fully upon accession, without recourse to any transition period.  Hefurther committed that Chinese Taipei would, with a view to resolving specific problems, upon
request, provide information to WTO Members on the methods for determination of customs
valuation of specific products and consult concerning the effect of Chinese Taipei's customs valuation
procedures on their trade.  The Working Party took note of these commitments (paragraph 80).
- Rules of origin
Bulgaria
The representative of Bulgaria confirmed that Bulgaria would remedy any departures from full
conformity with the WTO Agreement on Rules of Orig in prior to its accession, and that by that time,WT/ACC/10
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Bulgaria's application of rules of origin for both MFN and preferential trade would be administered in
conformity with the provisions of the Agreement.   The Working Party took note of this commitment
(paragraph 75).
Kyrgyz Republic
The representative of the Kyrgyz Republic confirmed that the Kyrgyz Republic would remedy
any departures from full conformity with the WTO Ag reement on Rules of Origin prior to its accession,
and that by that time, the Kyrgyz Republic's applica tion of rules of origin for both MFN and preferential
trade would be administered in conf ormity with the provisions of the Agreement.  The Kyrgyz Republic
would adopt the Harmonized Rules of  Origin once finalized by the WT O in co-operation with the World
Customs Organization.  The Working Party took  note of this commitment (paragraph 66).
Jordan
The representative of Jordan stated that, from  the date of accession, Jordan's preferential and
non-preferential rules of origin would comply fully  with the WTO Agreement on Rules of Origin.  The
requirements of Article 2(h) and Annex II, Paragr aph 3(d) of the Agreement would also be fully
implemented prior to accession.  He also stated that  in any event, from the date of accession, Customs
would provide an assessment of the origin of the im port upon the request of an exporter, importer or any
person with a justifiable cause.  Any request for such an assessment would be accepted even beforetrade in the goods concerned began.  Any such a ssessment would be binding for three years.  The
Working Party took note of these commitments (paragraph 100).
Albania
The representative of Albania stated that from the date of accession Albania preferential and
non-preferential rules of origin would comply fully  with the WTO Agreement on Rules of Origin.  The
requirements of Article 2(h) and Annex II, Paragr aph 3(d) of the Agreement would also be fully
implemented prior to accession.  She also stated th at in any event, from the date of accession the
Customs would provide an assessment of the orig in of the import upon the request of an exporter,
importer or any person with a justifiable cause.  Any request for such an assessment would be accepted
even before trade in the goods concerned began.  An y such assessment would be binding for three years.
The Working Party took note of these commitments (paragraph 79).
Oman
The representative of Oman stated that the Government Regulation establishing Oman’s rules of
origin would be adopted no later than by the date  of accession.  He confirmed that from the date of
accession Oman’s rules of origin would comply fu lly with the WTO Agreement on Rules of Origin.
The Working Party took note of this commitment. (paragraph 67).
Croatia
The representative of Croatia confirmed that from the date of accession its laws and regulations
on rules of origin would be in conf ormity with the provisions of the Agreement.  In this regard, the
requirements of Article 2(h) and Annex II, paragraph 3(d), i.e., that for non-preferential and preferential
rules of origin, respectively, its customs author ity or preshipment inspection authority acting on its
behalf will provide upon request an assessment of the origin of the import and outline the terms underwhich it will be provided.  The Working Party took note of this commitment (paragraph 88).WT/ACC/10
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Lithuania
The representative of Lithuania confirmed that from the date of accession Lithuania's laws
and regulations on rules of origin for both MFN and preferential trade would be applied in conformity
with the provisions of the WTO Agreement on Rules of Origin, including the provisions of Annex II.
In this regard, the requirements of Article 2(h) and Annex II, paragraph 3(d), i.e., that for non-preferential and preferential rules of origin, respectively, its customs authority will provide upon the
request of an exporter, importer or any person with a justifiable cause an assessment of the origin of
the import and outline the terms under which it will be provided.  According to the provisions of the
WTO Agreement on Rules of Origin specified above, any request for such an assessment would be
accepted even before trade in the goods concerned began, and any such assessment would be binding
for three years.  The Working Party took note of this commitment (paragraph 86).
Moldova
The representative of Moldova confirmed that from the date of accession Moldova’s
preferential and non-preferential rules of origin would comply fully with the WTO Agreement on
Rules of Origin, and that the requirements of Article 2(h) and Annex II, paragraph 3(d) of the
Agreement, which require provision upon request of an assessment of the origin of the import and
outline the terms under which it will be provided,  would be established in Moldova's legal frameworkprior to accession.  The Working Party took note of this commitment (paragraph 94).
China
The representative of China stated that China's rules of origin for import and export were non-
preferential rules of origin.  Once the international harmonization of non-preferential rules of origin
was concluded, China would fully adopt and apply the internationally harmonized non-preferentialrules of origin.  A mechanism that met the requirements of Articles 2(h) and 3(f), and Annex II,
paragraph 3(d) of the Agreement, which required provision upon request of an assessment of the
origin of an import or an export and outlined the terms under which it would be provided, would be
established in China's legal framework by the date of accession.  The Working Party took note of
these commitments (paragraph 100).
The representative of China further stated that China would not use the rules of origin as an
instrument to pursue trade objectives directly or indirectly.  He also confirmed that China would apply
rules of origin equally for all purposes.  The Working Party took note of these commitments
(paragraph 101).
The representative of China confirmed that from the date of accession, China would ensure
that its laws, regulations and other measures relatin g to rules of origin would be in full conformity
with the WTO Agreement on Rules of Origin and that  it would implement such laws, regulations and
other measures in full conformity with that Ag reement.  The Working Party took note of this
commitment (paragraph 102).
Chinese Taipei
The representative of Chinese Taipei said that the Customs Law had been amended in
April 1997 to provide a legal basis for the establishmen t of rules of origin fully consistent with the
WTO Agreement.  The Rules of Origin on Imported Goods set out the criteria for determining origin.
The representative of Chinese Taipei stated that  Chinese Taipei would ensure that its laws and
regulations relating to rules of origin were consistent with the relevant WTO Agreements upon
accession.  The Working Party took note of this commitment (paragraph 82).WT/ACC/10
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- Preshipment inspection
Ecuador
See "Customs valuation" above.
Mongolia
See "Customs valuation" above.
Panama
The representative of Panama said that should the services of a preshipment inspection firm be
used to assist Panama in the implementation of its customs procedures, the Government of Panama
would ensure that the operations of such firms were  consistent with the relevant WTO Agreements, in
particular, on Preshipment Inspection and Customs Valuation.  The Working Party took note of this
commitment (paragraph 36).
Kyrgyz Republic
In response to questions, the representative of the Kyrgyz Republic stated that the
Kyrgyz Republic had no plans to introduce any pres hipment inspection requirements; however, if such
requirements were introduced, they would be consis tent with the requirements of the Agreement on
Preshipment Inspection.  The Working Party t ook note of this commitment (paragraph 67).
Estonia
The representative of Estonia stated that the Go vernment Regulation establishing Estonia's non-
preferential rules of origin would be adopted by 30 June 1999, or in any case no later than by the date of
accession.  He confirmed that from the date of acces sion the non-preferential rules of origin would
comply fully with the WTO Agreement on Rules of  Origin.  The Working Party took note of this
commitment (paragraph 75).
Jordan
The representative of Jordan stated that if Jord an in the future engaged the services of a pre-
shipment inspection service provider Jordan would ensure that the requirements of the Agreement on
Preshipment Inspection were implemented in full.  He confirmed that Jordan would ensure that the
operations of any such preshipment inspecti on firm would meet WT O norms, including the
establishment of charges and fees consistent w ith Article VIII of the GATT 1994, observance of due
process and the transparency requirements of the re levant WTO Agreements, in particular Article X of
the GATT 1994, the Agreement on Preshipment Inspection and the Agreement on the Implementation
of Article VII of the GATT 1994, as well as the subs tantive provisions of these Agreements.  The
Working Party took  note of these commitments (paragraph 103).
Georgia
The representative of Georgia confirmed that hi s Government would ensure that the operations
of preshipment inspection entities would be consistent  with the relevant WTO Agreements, in particular
GATT Article VIII, the Agreement on Preshipment Inspection, the Recommendations of the Working
Party on Pre-Shipment Inspection of 2 December 1997 and any subsequent recommendations issued by
that Working Party, the Agreement on the Implem entation of Article VII (the Customs Valuation
Agreement), and the Agreements on Import Licensing  Procedures, Rules of Origin, Implementation ofWT/ACC/10
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Article VI (Antidumping), Subsidies and Count ervailing Measures, Safeguards, and Agriculture.
Georgia would ensure that any private firm perfo rming customs duties covered by WTO rules would
publish their practices and procedures as required by  GATT Article X, that rulings by the firm would be
advisory only to the State Department of Customs a nd would be appealable to the judiciary, that any
rulings of general applicability would be made available to WTO members and to importers and
exporters upon request, and that Ge orgia would, upon request of WTO me mbers, meet to discuss the
activities of such firms and their impact on trade with a view to resolving problems.  He recognized that
the fee structure in the PSI contract was not fully consistent with GATT Article VIII.  The Government
would bring the fee structure into full compliance with in two years.  In any renewal of the PSI contract
or any new contract, the fee struct ure would be fully consistent wi th WTO provisions, in particular
Article VIII of the GATT.  The Working Party took note of this commitment (paragraph 76).
Albania
The representative of Albania stated that if Albania in the future engaged the services of a pre-
shipment inspection service provid er Albania would ensure that th e requirements of the Agreement on
Preshipment Inspection were implemented in full. Al bania would take full res ponsibility to ensure that
such enterprises operating on its behalf complied w ith the provisions of WTO Agreements.  Decisions
by such firms could be appealed by importers in th e same way as administrative decisions taken by the
Albanian government.  Any pre-shipment inspec tion regime would be temporary and would only
operate until such time as the Albanian Customs author ities were able to carry out such functions.  The
Working Party took note of these commitments (paragraph 81).
Oman
See "Customs valuation" above.
Croatia
See "Customs valuation" above.Moldova
The representative of Moldova confirmed that in utilising pre-shipment inspection service
providers, Moldova would ensure that the requirements of the Agreement on Preshipment Inspectionwere implemented in full. Moldova would take full re sponsibility to ensure that the operations of any
preshipment inspection companies retained by Moldova meet the requirements of the WTO
Agreements, including the establishment of charges and fees consistent with Article VIII of the GATT
1994, and will comply with the due process and transparency requirements of the WTO Agreements,
in particular Article X of the GATT 1994, and the Agreement on the Implementation of Article VII of
the GATT 1994.  In respect to fees for remuneration of the pre-shipment entity the parties agree to
maintain at all times a fee structure compliant with WTO obligations.  Moldova confirmed that itspre-shipment inspection regime would be temporar y and would only operate until such time as the
Moldovan Customs authorities were able to carry out the functions presently performed by pre-
shipment inspection service providers. The Working Party took note of these commitments
(paragraph 96).
China
The representative of China stated that, currently, there were trade and commerce inspection
agencies (including joint-venture agencies) engaged in preshipment inspection. He further stated that
China would comply with the Agreement on Preshi pment Inspection, and would regulate the existing
trade and commerce inspection agencies and permit the qualified agencies to be engaged inWT/ACC/10
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preshipment inspection in line with the government mandate or the terms and conditions of
commercial contracts.  The Working Party took note of this commitment (paragraph 145).
Some members of the Working Party requested information on whether China used the
services of a private preshipment inspection entity.  The representative of China confirmed that China
would ensure that, upon accession, any laws and regulations relating to preshipment inspection by anyinspection agency, including private entities, would be consistent with relevant WTO agreements, in
particular, the Agreement on Preshipment Inspection and the Customs Valuation Agreement.
Moreover, any fees charged in connection with such preshipment inspection would be commensurate
with the service provided, in conformity with Article VIII:1 of the GATT 1994.  The Working Party
took note of these commitments  (paragraph 146).
Chinese Taipei
The representative of Chinese Taipei stated that  Chinese Taipei would ensure that its laws and
regulations relating to preshipment inspection would be consistent with the relevant WTO
Agreements, in particular, the Agreements on Preshipment Inspection and Customs Valuation.  The
Working Party took note of this commitment (paragraph 84).
- Anti-dumping, countervailing, safeguard regimes
Ecuador
The representative of Ecuador confirmed that from the date of accession to the WTO, Ecuador
will apply the provisions of the WTO Agreement on Implementation of Article VI in cases involving
allegations of dumping by imports.  The Working Pa rty took note of this commitment (paragraph 57).
Bulgaria
The representative of Bulgaria confirmed that it was Bulgaria's intent that its legislation
conform to the provisions of the WTO Agreements  on Anti-Dumping and Subsidies and Countervailing
Measures, and that draft legislation was under cons ideration to accomplish that goal.  He further
confirmed that, from the date of accession, and notwith standing any provision of domestic law to the
contrary, Bulgaria would administer all proc eedings and measures taken for anti-dumping or
countervailing duty purposes in full conformity with the provisions of these WTO Agreements, and that
no action would be taken by the Government of Bulg aria that departed from the provisions of these
agreements.  The Working Party took note of this commitment (paragraph 55).
Kyrgyz Republic
The representative of the Kyrgyz Republic stated that the Laws on Anti-Dumping, Safeguards
and on Subsidies and Countervailing Measures woul d be adopted in October 1998.  Any legislation in
place at the time of accession or implemented in the future providing for the application of measures
taken for anti-dumping, countervailing duty, or safegu ard purposes would confor m to the provisions of
the WTO Agreements of Anti-Dumping, on Subsidies and Countervailing Measures, and on Safeguards.
In the absence of such legislative authority in place at the time of accession, the Kyrgyz Republic would
not apply measures for anti-dumping, countervailin g duty, of safeguard purposes until legislation in
conformity with the provisions of these WTO Agre ements had been implemented.  The Working Party
took note of these commitments (paragraph 70).WT/ACC/10
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Latvia
The representative of Latvia said that Latvia would not apply any anti-dumping, countervailing
or safeguard measure until it had implemented appropriate laws in conformity with the provisions of the
WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and
on Safeguards.  In the elaboration of any legisl ation concerning anti-dumping duties, countervailing
duties and safeguards, Latvia would ensure their fu ll conformity with the relevant WTO provisions,
including Article VI and XIX of the GATT 1 994 and the Agreement on the Implementation of
Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards.
After such legislation was implemented, Latv ia would only apply any anti-dumping duties,
countervailing duties and safeguard measures in full conformity with the relevant WTO provisions.  The
Working Party took note of these commitments (paragraph 66).
Estonia
The representative of Estonia confirmed that  Estonia would not a pply any anti-dumping,
countervailing or safeguard measure until it had implemented and notified appropriate laws in
conformity with the provisions of the WTO Ag reements on the Implementation of Article VI, on
Subsidies and Countervailing Measures, and on Safegu ards.  In the elaboration of any legislation
concerning such anti-dumping, countervailing and sa feguard measures Estonia would ensure their full
conformity with the relevant WTO provisions, incl uding Article VI and XIX of the GATT 1994 and the
Agreements on the Implementation of Article VI, the Agreement on Subsidies and Countervailing
Measures and the Agreement on Safeguards.  After such legislation was im plemented, Estonia would
also apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity
with the relevant WTO provisions.  The Working Party took note of these commitments (paragraph 78).
Jordan
The representative of Jordan said that Jordan  would not apply any anti-dumping, countervailing
or safeguard measure to imports from WTO Member s until it had notified and implemented appropriate
laws in conformity with the provisions of the WT O Agreements on the Implementation of Article VI, on
Subsidies and Countervailing Measures and on Safeguar ds.  He confirmed that Jordan would ensure that
such legislation would be in full conformity with the relevant WTO provisions, including Article VI and
XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on
Subsidies and Countervailing Measures and the Agr eement on Safeguards.  After such legislation was
implemented, Jordan would only apply any antidum ping duties, countervailing duties and safeguard
measures in full conformity with the relevant WTO provisions.  The Working Party took note of these
commitments (paragraph 107).
Georgia
The representative of Georgia confirmed that  Georgia would not apply any anti-dumping,
countervailing or safeguard measure until it had notified and implemented appropriate laws in
conformity with the provisions of the WTO Ag reements on the Implementation of Article VI, on
Subsidies and Countervailing Measures, and on Safegu ards.  In the elaboration of any legislation
concerning such anti-dumping, countervailing and sa feguard measures Georgia would ensure their full
conformity with the relevant WTO provisions, incl uding Article VI and XIX of the GATT 1994 and the
Agreements on the Implementation of Article VI, the Agreement on Subsidies and Countervailing
Measures and the Agreement on Safeguards.  After such legislation was implemented, Georgia would
only apply any anti-dumping duties, countervailing du ties and safeguard measures in full conformity
with the relevant WTO provisions. The Working Pa rty took note of these commitments (paragraph 78).WT/ACC/10
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Albania
The representative of Albania confirmed that Albania would not appl y any anti-dumping, or
countervailing measures until it had notified and implemented all appropriate laws in conformity with
the provisions of the WTO Agreements on the im plementation of Article VI, and on Subsidies and
Countervailing Measures.  Albania would ensure th at any legislation concerning anti-dumping or
countervailing duties was in full conformity with the relevant WTO provisions , including Article VI of
the GATT 1994 and the Agreements on the Implementation of Article VI and the Agreement on
Subsidies and Countervailing Measures.  After such  legislation was implem ented, Albania would also
apply any anti-dumping duties, countervailing duties and safeguards measures in full conformity with
the relevant WTO provisions.  The Working Part y took note of these commitments (paragraph 84).
The representative of Albania confirmed that Albania would not  apply any safeguard measure
until it had notified and implemented appropriate laws in conformity with the provisions of the WTOAgreements on Safeguards. Albania would ensure th at any legislation concerning safeguard measures
was in full conformity with the relevant WTO pr ovisions , including XIX of the GATT 1994 and the
Agreements on Safeguards.  If such legislation wa s implemented, Albania would also apply any anti-
dumping duties, countervailing duties and safeguards measures in full conformity with those same WTO
provisions.  The Working Party took not e of these commitments (paragraph 86).
Oman
The representative of Oman said that Oman would not apply any anti-dumping, countervailing
or safeguard measure until it had notified and implemented appropriate laws in conformity with the
provisions of the WTO Agreements on the Im plementation of Article VI, on Subsidies and
Countervailing Measures and on Safeguards.  He c onfirmed that Oman would ensure that any such
legislation would be full conformity with the releva nt WTO provisions, includi ng Article VI and XIX of
the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on Subsidies
and Countervailing Measures and the Agreement on Safeguards.  After such legislation was
implemented, Oman would only apply any antidumpi ng duties, countervailing duties and safeguard
measures in full conformity with the relevant WTO provisions.  The Working Party took note of these
commitments (paragraph 73).
Croatia
The representative of Croatia said that Croatia would not apply any anti-dumping,
countervailing or safeguard measure until it had notified and implemented appropriate laws in
conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on
Subsidies and Countervailing Measures, and on Safeguards.  In the elaboration of any legislation
concerning anti-dumping duties, countervailing duties and safeguards, Croatia would ensure their fullconformity with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and
the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing
Measures and the Agreement on Safeguards.  After such legislation was implemented, Croatia would
only apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity
with the relevant WTO provisions.  The Working Party took note of these commitments(paragraph 99).
Lithuania
The representative of Lithuania said that any legislation in place at the time of accession or
implemented in the future providing for the application of measures taken for safeguard, anti-dumping
or countervailing duty purposes would conform to the provisions of the WTO Agreements on
Safeguards, on Anti-dumping and on Subsidies and Countervailing Measures.  In the absence of suchWT/ACC/10
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legislative authority in place at the time of accession, Lithuania would not apply measures for
safeguard, anti-dumping or countervailing duty purposes until legislation in conformity with the
provisions of these WTO Agreements had been implemented.  The Working Party took note of this
commitment (paragraph 91).
Moldova
The representative of Moldova confirmed that  Moldova would not apply any anti-dumping,
countervailing or safeguard measure until it had notified and implemented appropriate laws in
conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on
Subsidies and Countervailing Measures, and on Safeguards. In the elaboration of any legislation
concerning such anti-dumping, countervailing and safeguard measures Moldova would ensure their
full conformity with the relevant WTO provisions, including Articles VI and XIX of the GATT 1994
and the Agreements on the Implementation of Article VI, the Agreement on Subsidies andCountervailing Measures and the Agreement on Safeguards. After such legislation was implemented,
Moldova would also only apply any anti-dumping duties, countervailing duties and safeguard
measures in full conformity with the relevant WT O provisions. The Working Party took note of these
commitments (paragraph 98).
China
In response, the representative of China stated that China promulgated regulations and
procedures on anti-dumping and countervailing duties in 1997 with reference to the Anti-Dumping
Agreement and Agreement on Subsidies and Countervailing Measures.  He committed to revising
China's current regulations and procedures prior to its accession in order to fully implement China's
obligations under the Anti-Dumping and SCM Agreements.  The Working Party took note of thiscommitment (paragraph 148).
The representative of China stated that determinations made by China during investigations
initiated pursuant to applications made before accession should be free from challenge under the Anti-
Dumping Agreement by the Members of the WTO.  He further confirmed that, notwithstanding
Article 18.3 of the Anti-Dumping Agreement,
(a) China would apply the provisions of the Anti-Dumping Agreement to:
(i) proceedings under Article 9.3, including the calculation of margins of dumping, in
connection with anti-dumping measures adopted before accession ("existing
measures");  and
(ii) reviews of existing measures initiated under Articles 9.5, 11.2, and 11.3 pursuant to
requests made following accession.  Any review of an existing measure under
Article 11.3 would be initiated no later than five years from the date of its imposition.
(b) China would also provide the type of judicial review described in Article 13 of the
Anti-Dumping Agreement with regard to proceedings under Article 9.3 and reviews underArticles 9.5, 11.2, and 11.3.
The Working Party took note of these commitments (paragraph 152).
The representative of China stated that upon accession, China would implement its
Regulation on Safeguard by which the future safeguard measures would be regulated.  The contents ofthis new regulation would be fully consistent with the Agreement on Safeguards.  China was in theWT/ACC/10
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process of drafting safeguard legislation in accordance with Article 29 of the Foreign Trade Law and
the Agreement on Safeguards.  The Working Party took note of this commitment (paragraph 154)
Chinese Taipei
The representative of Chinese Taipei stated that, Chinese Taipei would ensure that its
legislation on anti-dumping and countervailing duties was in full conformity with the requirements ofthe WTO Agreement, in particular Article VI of GATT 1994 and the Agreements On the
Implementation of Article VI and Subsidies and Countervailing Measures from the date of accession.
Chinese Taipei would also ensure that any anti -dumping or countervailing duties imposed on any
product after its accession were in accordance with the requirements of Article VI of GATT 1994 and
the Agreements On the Implementation of Article VI and Subsidies and Countervailing Measures.
The Working Party took note of these commitments (paragraph 86).
The representative of Chinese Taipei stated that, from the time of accession, the safeguards
regime would be fully consistent with the WTO Agreement on Safeguards.  The Working Party took
note of these commitments (paragraph 89).
- EXPORT REGULATION
- Customs tariffs, fees and charges for services rendered, application of internal 
taxes to exports
Mongolia
See "export restrictions" below.
Bulgaria
The representative of Bulgaria stated that his Government applied export taxes for the relief of
critical shortages of foodstuffs or in cases of critical  short supply for the domestic industry, and that after
accession, any such taxes would be applied in accord ance with the provisions of the WTO Agreement.
He noted that, at the current time, Bulgaria applied the export taxes only to the goods and services listed
in the Annex 2 to the Report.  Bulgaria would, after accession, minimize its use of such taxes and
confirmed that any changes in the application of su ch measures, their level, scope, or justification,
would be published in the State Gazette.  The Working Party took note of these commitments
(paragraph 39).
Also see "application of internal taxes to imports" above.
Kyrgyz Republic
The representative of the Kyrgyz Republic stated that the Kyrgyz Republic would ensure that its
system of export licensing was in conformity with  the requirements of Article XI of the GATT 1994 as
from the date of accession.  The Working Party took note of this commitment (paragraph 79).
Latvia
The representative of Latvia confirmed that present export tariff rates related only to the goods
listed in Annex 3 Export Duty Tariffs .  All customs tariff changes were published in the official journal
of the Republic of Latvia - the newspaper "Latvijas Vèstnesis".  Latvia would abolish all export duties
listed in Annex 3 by 1 January 2000 with the excep tion of the duty on antiques.  The timetable for
elimination of export duties would be similar for regional trade agreement partners and partners toWT/ACC/10
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which MFN treatment was applied as indicated in Annex 3.  The Working Party took note of these
commitments (paragraph 69).
Estonia
The representative of Estonia confirmed that  after accession to the WTO, Estonia would
minimize the use of export taxes and any such taxes applied would be in accordance with the provisionsof the WTO Agreement and published in the Official Journal "Riigi Teataja" (State Gazette).  Changes
in the application of such measures, their level, sc ope, or justification, would also be published in the
Official Journal "Riigi Teataja" (State Gazette).  The Working Party took note of these commitments
(paragraph 80).
Georgia
The representative of Georgia confirmed that after accession to the WTO, Georgia intended to
minimize the use of export taxes and any such taxes applied would be in accordance with the provisionsof the WTO Agreement and published in the Official  Journal.  Changes in the application of such
measures, their level, scope, or justification, would also be published in the Official Journal.  The
Working Party took note of these commitments (paragraph 82).
Albania
The representative of Albania confirmed that at the time of accession any remaining export
control requirements in place would be fully consiste nt with WTO provisions, including those contained
in Articles XI, XVII, XX and XXI of the GATT 1994.  In  this regard, Albania had lifted the export bans
on items listed in the document WT/ACC/ALB/34/Rev .1, with the Decision of the Council of Ministers
“For the Export-Import of Goods from and into th e Republic of Albania”, No. 450 dated 16 September
1999.  The representative of Albania stated that from the date of accession export restrictions would
only be imposed in conformity with the WTO Agr eement.  The Working party took note of these
commitments (paragraph 90).
Oman
See "export restrictions" below.Croatia
The representative of Croatia confirmed that after accession to the WTO, Croatia would apply
export duties only in accordance with the provisions of the WTO Agreement and published in the
Official Gazette "Narodne Novine".  Changes in the application of such measures, their level and scope
would also be published in the Official Gazette "Nar odne Novine".  The Working Party took note of this
commitment (paragraph 101).
- Export restrictions
Mongolia
The representative of Mongolia also stated that  his government would maintain the prohibition
on the export of raw cashmere only until 1 October 1996, when an export duty at the rate of not more
than 30 per cent ad valorem would be introduced.  Th at export duty would be phased out and eliminated
within 10 years of the date of Mongolia's accession to the WTO.   The representative of Mongolia also
stated that export licensing requirements for fe rrous and non-ferrous metals would be removed by
1 January 1997.  The Working Party took note of these commitments (paragraph 24).WT/ACC/10
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Bulgaria
See "prohibitions, quotas, restrictive licences" above.
Panama
The representative of Panama stated that following accession to the WTO, his Government
would only apply export controls in conformity w ith relevant WTO provisions including Article XI
paragraph 2(a) of the GATT 1994.  The Working Part y took note of this commitment (paragraph 71).
Estonia
The representative of Estonia confirmed that any remaining export control requirements were
fully consistent with WTO provisions, including t hose contained in Articles XI, XVII, XX and XXI of
the GATT 1994.  The Working Party took not e of this commitment (paragraph 83).
Jordan
The representative of Jordan confirmed that an y export control requirements remaining in place
on the date of accession would be fully consistent with WTO provisions, incl uding those contained in
Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party took note of this commitment
(paragraph 116).
Georgia
3. The representative of Georgia confirmed that any remaining export control requirements would be
applied in a manner fully consistent with WTO provisions, including those contained in Articles XI,
XVII, XX and XXI of the GATT 1994.  The Working Party took note of this commitment
(paragraph 86).
Oman
The representative of Oman confirmed that any export control requirements remaining in place
on the date of accession would be fully consistent with WTO provisions, incl uding those contained in
Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party took note of this commitment
(paragraph 77).
Croatia
The representative of Croatia confirmed that Croatia had eliminated all export quotas, bans and
other forms of export restrictions as of 1 January 1999, and said that from the date of accession export
restrictions would only be imposed in conformity  with relevant provisions of WTO Agreements,
including Article XI of the GATT.  The Working pa rty took note of this commitment (paragraph 105).
Lithuania
The representative of Lithuania said that from the date of accession export restrictions would
only be imposed in conformity with the provisions of Article XI of the GATT 1994.  The Working
Party took note of this commitment (paragraph 97).WT/ACC/10
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Moldova
In response to questions, the representative of Moldova said that Moldova no longer
maintained the temporary export restriction on unbottled wine intended to promote the quality image
of Moldovan wine. Because the restriction had proved ineffective to achieve this objective it had been
removed. The representative of Moldova said that if any of these policy instruments were introducedin the future, they would be fully consistent w ith the relevant WTO provisions. The Working Party
took note of this commitment (paragraph 101).
China
The representative of China confirmed that the list of all entities responsible for the
authorization or approval of expor ts would be updated and republished in the official journal, the
MOFTEC Gazette, within one month of any change thereto.  The Working Party took note of this
commitment (paragraph 157).
The representative of China confirmed that China would abide by WTO rules in respect of
non-automatic export licensing and export restrictions.  The Foreign Trade Law would also be
brought into conformity with GATT requirements.  Moreover, export restrictions and licensing would
only be applied, after the date of accession, in those cases where this was justified by GATT
provisions. The Working Party took note of these commitments (paragraph 162).
The representative of China confirmed that upon accession, remaining non-automatic
restrictions on exports would be notified to the WTO annually and would be eliminated unless they
could be justified under the WTO Agreement or the Draft Protocol.  The Working Party took note of
this commitment (paragraph 165).
- Export subsidies
Ecuador
The representative of Ecuador stated that his Government intends to eliminate all existing
export subsidies  no later than November 1995, includi ng the measures described in paragraph 58 above,
and that after this date Ecuador will not have any su ch subsidies.  The Working Party took note of this
commitment (paragraph 59).
Bulgaria
The representative of Bulgaria confirmed that his Government does not maintain subsidies
which meet the definition of a prohibited subsidy, w ithin the meaning of Article 3 of the Agreement on
Subsidies and Countervailing Measures, and would th erefore not invoke provisions in the Agreement
that provide for the progressive elimination of su ch measures within a fixed period of time.  The
Working Party took note of this commitment (paragraph 57).
Panama
The representative of Panama stated that his Government would progressively eliminate all
measures which meet the definition of a prohibited subsidy, within the meaning of Article 3 of the
Agreement on Subsidies and Countervailing Measures, including those prohibited subsidies covered by
Law No. 3 of 1986, including all registrations grante d to enterprises prior to enactment of the Law
Adopting General Production Tax Incentives and Es tablishing Other Provisions, (Law No. 28 of
20 June 1995) and Incentives for Export Promo tion under Law No. 108 of 30 December 1974 (as
amended by Law No. 28 of 20 June 1995).  Consiste nt with this obligation, Panama would provideWT/ACC/10
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explanatory information in its annual notification of subsidies under Article 25 of the Agreement on
Subsidies and Countervailing Measures and Articl e XVI:1 of the GATT 1994 to enable other Members
to confirm that such programmes are being progre ssively eliminated.  The above-mentioned subsidy
measures would be notified as provided for in the WTO Agreement on Subsidies and Countervailing
Measures upon accession.  The Government of Panama would eliminate all subsidies inconsistent with
the provisions of Article 3 of the Agreement on S ubsidies and Countervailing Measures by no later than
31 December 2002 as provided by Article 27 of the Agreement on Subsidies and Countervailing
Measures.  The Working Party took not e of these commitments (paragraph 63).
Kyrgyz Republic
The representative of the Kyrgyz Republic st ated that the lease payment exemption for
export-oriented and import substitution production pr ovided for the Bishkek Free Economic Zone and
other such free zones which could be considered to  conflict with the requirements of the Agreement on
Subsidies and Countervailing Measures would be el iminated by 31 December 2002.  He further stated
that the Regulations No. 376 On the Amendments to  Certain Decisions of the Government, which will
have the effect of prohibiting any and all such  export performance and import substitution incentives
within free economic zones, in c onformity with the requirements of the Agreement on Subsidies and
Countervailing Measures had been adopted and implemented as of 23 June 1998, prior to theKyrgyz Republic's date of accession.  The Work ing Party took note of these commitments
(paragraph 83).
The representative of the Kyrgyz Republic confirmed that no government or public body within
the territory of the Kyrgyz Republic provides an y other subsidy which was inconsistent with the
provisions of Article 3 of the Agreement on Subsidie s and Countervailing Measures.  He stated that his
Government would terminate, by 31 December 2002, all incentives granted under prior foreign
investment laws which had retained their validity fo llowing enactment of the Foreign Investment Law of
September 1997.  The Working Party took not e of these commitments (paragraph 84).
Estonia
The representative of Estonia stated that from the date of accession Estonia would not maintain
any subsidies, including export subsidies, which me t a definition of a prohibited subsidy within the
meaning of Article 3 of the Agreement on Subs idies and Countervailing Measures, and would not
introduce such prohibited subsidies from the day of accession.  The Working Party took note of this
commitment (paragraph 85).
Jordan
The representative of Jordan confirmed that Jordan would eliminate the export subsidies
described in paragraph 125 by 31 December 2002.  He further confirmed that from the date of
accession, Jordan would not maintain nor introduce any other prohibited subsidies.  The representative
of Jordan stated that, in accordance with Ar ticle 28 of the WTO Agreement on Subsidies and
Countervailing Measures, these two export subsidy programs would be notified upon accession.  The
Working Party took note of these commitments (paragraph 126).
Georgia
The representative of Georgia stated that from  the date of accession Georgia would not maintain
any subsidies, including export subsidies, which me t a definition of a prohibited subsidy within the
meaning of Article 3 of the Agreement on Subs idies and Countervailing Measures, and would not
introduce such prohibited subsidies.  The Working Party took note of this commitment (paragraph 89).WT/ACC/10
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Albania
The representative of Albania stated that from  the date of accession Albania would not maintain
subsidies including export subsidies which met the definition of a prohibited subsidy, within the
meaning of Article 3 of the Agreement on Subsidie s and Countervailing Measures and that it would not
introduce such prohibited subsidies in the future.  The Working Party took note of these commitments
(paragraph 92).
Oman
The representative of Oman stated that from the date of accession Oman would not maintain
any export subsidies which met a definition of a proh ibited subsidy within th e meaning of Article 3 of
the Agreement on Subsidies and Countervailing Measures, and would not introduce such prohibited
subsidies.  The Working Party took note of this commitment. (paragraph 81).
Croatia
The representative of Croatia confirmed that Croatia did not maintain subsidies including export
subsidies which met the definition of a prohibited su bsidy, within the meaning of Article 3 of the
Agreement on Subsidies and Countervailing Measures and that it would not introduce such prohibited
subsidies in the future.  The Working Party took note of this commitment (paragraph 108).
Lithuania
The representative of Lithuania said that Lithuania would not maintain, and from the date of
accession would not introduce, subsidies which met the definition of a prohibited subsidy within the
meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures and would
therefore not seek a transitional period for the elimination of such measures.  The Working Party took
note of this commitment (paragraph 100).
Moldova
The representative of Moldova stated that from the date of accession Moldova would not
maintain any subsidies, including export subsidie s, which met a definition of a prohibited subsidy
within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and
would not introduce such prohibited subsidies from the day of accession. The Working Party tooknote of this commitment (paragraph 105).
China
The representative of China confirmed, as provided in Section 10.3 of the Draft Protocol,  that
it would eliminate all export subsidies, within th e meaning of Article 3.1(a) of the SCM Agreement,
by the time of accession.  To this end, China would, by accession, cease to maintain all pre-existing
export subsidy programmes and, upon accession, make no further payments or disbursements, nor
forego revenue or confer any other benefit, under such programmes.  This commitment coveredsubsidies granted at all levels of government which were contingent, in law or in fact, upon an
obligation to export.  The Working Party took note of this commitment (paragraph 167).
On the same basis, the representative of China confirmed that China would eliminate, upon
accession, all subsidies contingent upon the use of domestic over imported goods, within the meaning
of Article 3.1(b) of the SCM Agreement.  The Working Party took note of this commitment(paragraph 168).WT/ACC/10
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- Export processing zones/economic processing zones/export subsidies
Chinese Taipei
The representative of Chinese Taipei confirmed that, from the date of its accession, all taxes,
charges, and measures affecting imports, including import restrictions and customs and tariff charges,
applied to imports from abroad into other parts of Chinese Taipei would be applied to zone productsentering the domestic market.  While customs duties would be applied on the basis of ex-factory
prices minus value added resulting from manufacturing or processing activities in the zones, other
taxes, charges and measures would be based on the ex-factory price.  He further added that
preferential arrangements provided to enterprises located within the zones would be extended to all
enterprises whether domestic or foreign and maintained in a WTO consistent manner, in particular
with regard to the principles of non-discrimination and national treatment.  Furthermore, export
requirements or incentives would not be rein troduced.  The Working Party took note of these
commitments (paragraph 97).
- Internal Policies Affecting Foreign Trade in Goods
- Taxes and charges levies on imports
China
The representative of China confirmed that upon accession, China would ensure that its laws
and regulations relating to all fees, charges or ta xes levied on imports and exports would be in full
conformity with its WTO obligations, including Ar ticles I, III:2 a nd 4, and XI:1 of the GATT 1994, and
that it would also implement such laws and regulati ons in full conformity with these obligations.  The
Working Party took note of this commitment (paragraph 170).
- Industrial policy, including subsidies
Mongolia
The representative of Mongolia committed that his Government would eliminate by no later
than 31 December 2002, preferably in a progressive ma nner, the measures which meet the definition of
a prohibited subsidy within the meaning of Article  3 of the Agreement on Subsidies and Countervailing
Measures, i.e., the subsidies provided under the new Foreign Investment Law, which came into force on1 July 1993.  These include the incentives for foreign investment in sectors such as mining, metal
processing, machinery and infrastructure, which gr anted (i) partial and full tax relief during a 5 to
10 year period, and (ii) tax abatement in a 3 year period for foreign invested enterprises which exported
more than 50 per cent of their output.  Consistent wi th this objective, the representative of Mongolia
committed  that the subsidies granted under that programme would not be extended or renewed beyond
their current scope of application, and agreed to  provide explanatory information in its annual
notification of subsidies under Article 25 of the Agreement on Subsidies and Countervailing Measuresand Article XVI:1 of the GATT 1994 which was sufficiently precise to enable other Members to
confirm that such programmes are being eliminated in a manner consistent with this commitment.  He
further confirmed that the subsidy measures listed above would be notified as provided for in the
Agreement on Subsidies and Countervailing Measures upon accession, and that Mongolia applied no
other subsidies which fall within the meaning of prohi bited subsidies as described in Article 3 of that
Agreement, or that would require notification under the provisions of  GATT Article XVI:1 or Article 25
of the Agreement.  The Working Party took note of these commitments (paragraph 23).WT/ACC/10
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Bulgaria
See "export subsidies" above.
Panama
See "export subsidies" above.Latvia
The representative of Latvia confirmed that an y subsidy programmes would be administered in
line with the Agreement on Subsidies and Countervailin g Measures and that all necessary information
on programmes to be notified, if such exist, w ould be provided to the Committee on Subsidies and
Countervailing Measures in accordance with Article  25 of the Agreement upon entry into force of
Latvia's Protocol of Accession.  The Working Part y took note of this commitment (paragraph 77).
Estonia
The representative of Estonia confirmed that an y subsidy programmes would be administered in
line with the Agreement on Subsidies and Countervailin g Measures and that all necessary information
on notifiable programmes would be notified to  the Committee on Subsidies and Countervailing
Measures in accordance with Article 25 of the Agr eement upon entry into force of Estonia's Protocol of
Accession.  The Working Party took not e of this commitment (paragraph 88).
Jordan
The representative of Jordan confirmed that Jordan would eliminate the export subsidies
described in paragraph 125 by 31 December 2002.  He further confirmed that from the date of
accession, Jordan would not maintain nor introduce any other prohibited subsidies.  The representative
of Jordan stated that, in accordance with Ar ticle 28 of the WTO Agreement on Subsidies and
Countervailing Measures, these two export subsidy programs would be notified upon accession.  TheWorking Party took note of these commitments (paragraph 131).
Georgia
The representative of Georgia confirmed that upon accession any subsidy programmes would
be administered in conformity with the Agreem ent on Subsidies and Countervailing Measures.  All
necessary information on such programmes would be notified to the Committee on Subsidies and
Countervailing Measures in accordance with Article 25  of the Agreement.  The Working Party took note
of this commitment (paragraph 92).
Albania
The representative of Albania confirmed that any subsidy programmes provided by the
Government after accession would be administered in line with the Agreement on Subsidies and
Countervailing Measures and that all necessary information on notifiable programmes would be notified
to the Committee on Subsidies and Countervailing M easures in accordance with Article 25 of the
Agreement upon entry into force of Albania's Protoc ol of Accession.  The Working Party took note of
these commitments (paragraph 94).WT/ACC/10
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Oman
The representative of Oman confirmed that any subsidy programmes would be administered in
conformity with the Agreement on Subsidies and Countervailing Measures and that all necessary
information on notifiable programmes would be  notified to the Committee on Subsidies and
Countervailing Measures in accordance with Article  25 of the Agreement upon entry into force of
Oman’s Protocol of Accession.  The Working Part y took note of this commitment (paragraph 88).
Croatia
The representative of Croatia confirmed that Cr oatia would not maintain, and from the date of
accession would not introduce, subsidies including export subsidies which met the definition of a
prohibited subsidy, within the meaning of Article  3 of the Agreement on Subsidies and Countervailing
Measures and would therefore not se ek a transitional period for the elimination of such measures.  In
addition, he confirmed that all subsidy programmes would be administered in line with the Agreement
on Subsidies and Countervailing Measures and that  all necessary information on programmes to be
notified, if such exist, would be provided to the Committee on Subsidies and Countervailing Measures
in accordance with Article 25 of the Agreement upon entr y into force of Croatia' s Protocol of Accession.
The Working Party took note of these commitments (paragraph 111).
Lithuania
The representative of Lithuania confirmed that Lithuania did not maintain subsidies,
including export subsidies, which met the definiti on of a prohibited subsidy within the meaning of
Article 3 of the Agreement on Subsidies and Counterv ailing Measures, and that it would not introduce
such prohibited subsidies in the future.  The repr esentative of Lithuania confirmed that any subsidy
programs would be administered in line with  the Agreement on Subsidies and Countervailing
Measures and that all necessary information on programs to be notified, if such exist, would be
provided to the Committee on Subsidies and Countervailing Measures in accordance with Article 25
of the Agreement upon entry into force of Lithuania’s Protocol of Accession.  The Working Party
took note of this commitment (paragraph 104).
Moldova
The representative of Moldova confirmed that any subsidy programmes provided by his
Government after accession would be administered in conformity with the Agreement on Subsidies
and Countervailing Measures and that all necessary information on notifiable programmes would be
notified to the Committee on Subsidies and Countervailing Measures according to Article 25 of the
Agreement upon entry into force of Moldova's Protoc ol of Accession. The Working Party took note of
these commitments (paragraph 109).
China
Some members of the Working Party expressed concern that the special features of China's
economy, in its present state of reform, still created the potential for a certain level of trade-distorting
subsidization;  this could have an impact not only on access to China's domestic market, but also on
the performance of Chinese exports in the markets of other WTO Members, and should be subject to
effective SCM Agreement disciplines.  In view of this, some members felt that it would beinappropriate for China to benefit from certain provisions of Article 27.  The representative of China,
in turn, considered that certain provisions of this Article should be available to China, and informed
the Working Party of the efforts being undertaken, as part of its ongoing reform process, to reduce the
availability of certain types of subsidies.  Ch ina was committed to implementing the SCM Agreement
in a manner that was fair and equitable to China and to other WTO Members.  In line with thisWT/ACC/10
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approach, the representative of China stated his intention to reserve the right to benefit from the
provisions of Articles 27.10, 27.11, 27.12 and 27.15 of the SCM Agreement, while confirming that
China would not seek to invoke Articles 27.8, 27.9 and 27.13 of the SCM Agreement.  The Working
Party took note of these commitments (paragraph 171).
Some members of the Working Party, in view of the special characteristics of China's
economy, sought to clarify that when state-owned enterprises (including banks) provided financial
contributions, they were doing so as government actors within the scope of Article 1.1(a) of the
SCM Agreement.  The representative of China noted, however, that such financial contributions
would not necessarily give rise to a benefit within the meaning of Article 1.1(b) of the
SCM Agreement.  He pointed out that China's objective was that state-owned enterprises, including
banks, should be run on a commercial basis and be responsible for their own profits and losses.  The
Working Party took note of this commitment (paragraph 172).
Some members of the Working Party, while understanding the difficulties involved in
gathering information, raised concerns over the comprehensiveness of the subsidy notification which
China had provided in Annexes 5A and 5B to the Draft Protocol, as last modified on 31 May 2000.
Some members of the Working Party explained that, as an illustration of the above, certain types of
subsidies did not appear in Annexes 5A and 5B.  Those members of the Working Party first identifiedstate support through the banking system, notably government-owned banks, in the form of policy
loans, the automatic roll-over of unpaid principal and interest, forgiven and non-performing loans, and
the selective use of below-market interest rates.  Some members also referred to unreported tax
subsidies, investment subsidies and subsidies provided by sub-national governments, some of which
favoured exporting firms.  Other members mentioned subsidies granted to the telecommunications,footwear, coal and shipbuilding sectors.  The repr esentative of China explained that, in common with
many other Members, China had experienced difficulty in obtaining accurate data about all types of
subsidies.  He also indicated that China was attempting to reduce the availability of certain types of
subsidies, in particular by reforming its tax system and making government-owned banks operate on a
commercial basis.  The representative of China stated that China would progressively work towards afull notification of subsidies, as contemplated by Article 25 of the SCM Agreement.  The Working
Party took note of this commitment (paragraph 173).
Some members of the Working Party also raised  concerns regarding the subsidies that China
provided in connection with SEZs and other special economic areas.  Some of these appeared to be
contingent upon export performance or on the use of domestic goods.  The representative of China
noted that the main purpose of such subsidies was to promote regional development and foreign
investment.  He confirmed that China would, upon accession, eliminate any such subsidies whichwere inconsistent with the SCM Agreement.  The Working Party took note of this commitment
(paragraph 174).
Chinese Taipei
Some members expressed concerns that the tax credit provided in connection with the
creation of internationally recognized brands const itutes an export subsidy and thus prohibited under
the SCM Agreement.  Article 4 of the implementing regulations for the relevant law lists covered
expenses, which include, in part, "expenses for international market investigation for the development
of new products. "  The representative of Chinese Taipei stated that the Regulation on Creation of
International Brands had been eliminated in December 2000. Any future programme in this area
would be consistent with WTO requirements and would not reintroduce prohibited subsidies.  The
Working Party took note of this commitment (paragraph 106).
The representative of Chinese Taipei confirmed that Chinese Taipei would eliminate the
Article 6 tax credit differential upon accession and would not in the future reintroduce it or any otherWT/ACC/10
Page 107
tax credit differential that favours domestically produced automation machinery and equipment,
including "automatic machine equipment." The Working Party took note of this commitment
(paragraph 113).
The representative of Chinese Taipei stated that, as provided for in Article 28, any such
measure falling within the scope of Article 3 of the SCM Agreement granted or maintained within itsterritory would be notified by Chinese Taipei.  Such subsidies, with the exception of those provided
under Article 12 of the Statute for Commodity Tax, would be repealed upon accession and subsidies
provided to manufacturers of automobiles and motorcycles using domestically developed and
designed parts would cease no later than 3 years after Chinese Taipei's accession to the WTO.  The
Working Party took note of these commitments (paragraph 116).
The representative of Chinese Taipei stated that, upon accession, Chinese Taipei would
provide a complete notification of all of its subsidies which were specific to an enterprise, industry orgroup thereof (within the meaning of Articles 1 a nd 2 of the SCM Agreement) in conformity with
Article 25 of the SCM Agreement.  The Working Party took note of this commitment
(paragraph 117).
- Technical Barriers to Trade and Sanitary and Phytosanitary Measures
Mongolia
See "prohibitions, quotas, restrictive licences" above.
Bulgaria
The representative of Bulgaria stated that Bulgaria would apply the WTO Agreements on
Technical Barriers to Trade and Sanitary and Phytosanitary Measures from the date of accession without
recourse to any transition period.  He further confir med that, in particular, Bulgaria would apply the
same controls, criteria and rules regarding techni cal regulations, standards certification and labelling
requirements to imported and domestic goods, and woul d not use such regulations to restrict imports.
Bulgaria would ensure that its technical regulati ons, standards certification and labelling requirements
are not applied to imports in an arbitrary manne r, in a way that discriminates between supplier
governments where the same conditions apply or as  a disguised restriction on international trade.
Bulgaria will not require additional certification or sanitary registration for products which have been
certified as safe for human use and consumption by recognized foreign or international bodies.  Bulgaria
would also ensure that, from the date of accession, its  criteria for granting prior authorization or securing
required certification or 'sanitary registration' fo r imported products will be published and available to
traders, and that its sanitary and other certificati on requirements are administered in a transparent and
expeditious manner.  Bulgaria would be willing to consult with WTO Members concerning the effect of
these requirements on their trade with a view to resolving specific problems.  The Working Party took
note of these commitments (paragraph 64).
Panama
The representative of Panama stated that upon accession to the WTO, Panama would comply
with all the provisions of the Agreement on Tec hnical Barriers to Trade without recourse to any
transitional arrangements.  The Working Party took note of this commitment (paragraph 47).
The representative of Panama stated that from the date of accession to the WTO, Panama would
apply all its sanitary requirements consistently with the requirements of the WTO Agreements on
Sanitary and Phytosanitary Measures and Import Licensing Procedures w ithout recourse to any
transitional arrangements.  In particular, he stated that if a decision was taken to require notification ofWT/ACC/10
Page 108
diseases other than those listed in Organisation Internationale des Epizooties (OIE) Classes A and B,
any such decision would be taken in conformity with  the requirements of the Agreement on Sanitary and
Phytosanitary Measures.  He also stated that Pa nama will allow a reasonable interval between the
publication of the sanitary or phytosanitary regulation and its entry into force in order to allow time for
producers in exporting Members, to adapt to the new requirements.  The Working Party took note of
these commitments (paragraph 51).
Also, see "prohibitions, quotas, restrictive licences" above.
Kyrgyz Republic
The representative of the Kyrgyz Republic stat ed that his Government would apply the WTO
Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition
period.  He further confirmed that, in particular, the Kyrgyz Republic would apply the same controls,
criteria, and rules regarding technical regulations, standards, certification, and labelling requirements to
imported and domestic goods, and would not use such regulations to restrict imports.  The
Kyrgyz Republic would ensure that its technical re gulations, standards, certification and labelling
requirements are not applied to imports in an arbi trary manner, in a way that discriminates between
supplier governments where the same conditions appl y or as a disguised restriction on international
trade, and would also ensure that from the date of  accession its criteria for granting licences or securing
required certification for imported products will be published and available to traders, and that its
sanitary and other certification requirements are ad ministered in a transparent and expeditious manner.
The Kyrgyz Republic would be willing to consult w ith WTO Members concerning the effect of these
requirements on their trade with a view to resolvin g specific problems.  The Working Party took note of
these commitments (paragraph 94).
The representative of the Kyrgyz Republic said that the Government was currently considering
draft Regulations "On measures for transition to international standards and improving the order of
using technical regulations" which set out the pr ogramme of work required to harmonize Kyrgyz
sanitary and phytosanitary standards with internat ional standards in 1999.  The Kyrgyz Republic would
report annually on progress in the work on harmonization until their standards were in conformity withWTO requirements.  The Working Party took  note of this commitment (paragraph 100).
The representative of the Kyrgyz Republic stated that from the date of accession to the WTO his
Government would apply all its sanitary requirement s consistently with the requirements of the WTO
Agreements on Sanitary and Phytosanitary Measures  and Import Licensing Pro cedures without recourse
to any transitional arrangements.  In particular, he stated that if a decision was taken to require
notification of diseases other than those listed in  OIE Classes A and B, an y such decision would be
taken in conformity with the requirements of the Agreement on Sanitary and Phytosanitary Measures.
He added that the Kyrgyz Republic would not require additional certification or sanitary registration for
products which have been certified as safe for human use and consumption by recognized foreign or
international bodies, and the Kyrgyz Republic would ensure that from the date of accession its criteria
for granting prior authorization or securing the required certification for imported products would be
published and available to traders.  He confirmed that  sanitary and other certification requirements in the
Kyrgyz Republic were administered in a transparen t and expeditious manner, and that his Government
would be willing to consult with WTO Members concerning the effect of these requirements on their
trade with a view to resolving specific problems.  The Working Party took note of these commitments
(paragraph 103).WT/ACC/10
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Latvia
The representative of Latvia stated that Latvia would apply the Agreements on Sanitary and
Phytosanitary Measures and Technical Barriers to Trade from the date of accession without recourse to
any transition period.  The Working Party took  note of this commitment (paragraph 88).
Estonia
The representative of Estonia confirmed that Estonia would apply all obligations under the
WTO Agreements on Sanitary and Phytosanitary Measures and Technical Barriers to Trade from the
date of accession without recourse to any transiti on period.  The Working Party took note of these
commitments (paragraph 98).
Jordan
The representative of Jordan stated that Jordan's Standardization Department was gradually
reviewing the remaining 1,110 mandatory standards to  replace them with voluntary standards or with
technical regulations, consistent with Article 2 of th e TBT Agreement.  No less than one quarter of the
remaining standards would be converted each year after accession, and Jordan intended to complete the
process of conversion by 31 December 2003.  The Working Party took  note of this commitment
(paragraph 137).
The representative of Jordan confirmed that Jord an would comply with all obligations under the
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any
transition period.  The Working Party took note of this commitment (paragraph 140).
The representative of Jordan confirmed that Jo rdan would initiate immediately the process of
examining its shelf-life standards (JS:401:1977 and JS 288:1994) in light of international scientific
practices on shelf-stable food products to identify shelf-stable products currently appearing on the lists
of these two standards.  He further confirmed that Jordan would eliminate shel f-stable products from the
coverage of these two standards by 30 June 2000.  He  added that Jordan would establish within one year
regulations and procedures in line with internati onal norms for "highly perishable refrigerated" food
products to gradually replace remaining shelf life requirements on these products with a scientific
regulatory framework by 31 December 2000.  The Working Party took note of these commitments(paragraph 145).
The representative of Jordan confirmed that, as from the date of accession, unnecessary
inspections of imported meat and meat from impor ted animals would be eliminated, and national
treatment would be accorded fully to such products as  part of Jordan's program for the development and
adoption of guidelines and/or rules for food in spection and testing procedures.  The new Law on
Agriculture would include provis ions of Annex C of the WTO Agreement on the Application of
Sanitary and Phytosanitary Measures.  All instructions and testing procedures would be in accordancewith the WTO Agreement on the Application of Sanitary and Phytosanitary Measures, in particular its
Annex C.  To address concerns over the lack of national treatment for and the unnecessary inspection of
imported meat and meat from live animals, he c onfirmed that Jordan would make a particular
commitment to abide by the provisions of paragra phs 1(a), 1(e) and 1(g) of Annex C from the date of
accession.  Jordan would implement the least trade re strictive requirements possible to prevent deceptive
practices vis-à-vis consumers of meat, taking into  account the national treatment requirements of Article
III of GATT 1994.  All remaining prohibitions on the use of powdered milk by industrial users of dairy
products would be abolished as soon as legislat ively possible upon accession, and in any event no later
than within 12 months from the date of accession.  The Working Part took note of these commitments
(paragraph 149).WT/ACC/10
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The representative of Jordan confirmed that Jo rdan's sanitary and phytosanitary standards
system would be in compliance with WTO prov isions under the Agreement on the Application of
Sanitary and Phytosanitary Measures as of the date of accession to the WTO, and that Jordan would
apply all measures of the Agreement on the Application of Sanitary and Phytosanitary Measures in a
least trade distortive manner from the date of accessi on without recourse to any transition period.  The
representative of Jordan further confirmed that, without recourse to any transition period and in
conformity with the SPS Agreement, no stricter rules than those laid out by international organizations
such as OIE will be applied.  The Working Party took note of this commitment (paragraph 151).
Georgia
The representative of Georgia confirmed that from the date of accession, all existing Soviet-era
"GOST" and other regional standards would be vol untary with respect to products imported from WTO
member countries or from other non-CIS countries .  GOST and other regional standards would continue
to apply mandatorily only to products produced in  Georgia or imported from non-WTO member CIS
states.  These standards would be replaced with inte rnational standards, or technical regulations based on
international standards, in accordance with the timetable outlined in WT/ACC/GEO/28, and be fully
replaced by May 2002.  With respect to the items for which certification remained mandatory in Georgia
(Table 5(a)), he further confirmed that imported products meeting either international, European, orGOST standards would be accepted.  Georgia woul d accept conformance assessment certificates issued
by internationally recognized authorities of the expor ting countries, or approvals provided by recognized
independent conformity assessment bodies or agenci es recognized by "Sakstandarti", with respect to
these standards.  Georgia would also reduce fu rther the number of categories of imported products
subject to mandatory certification prior to the end of 1999, notifying the revised list to the WTO by1 January 2000, and would complete the process of c onversion to voluntary certification in accordance
with the timetable outlined in WT/ACC/GEO/28.  Upon reque st of WTO members, Georgia would meet
to discuss these measures and their impact on trade with a view to resolving problems.  The Working
Party took note of these commitments (paragraph 99).
The representative of Georgia confirmed that Ge orgia would comply with all obligations under
the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any
transition period.  The Working Party took note of this commitment (paragraph 100).
The representative of Georgia confirmed that Ge orgia would comply with all obligations under
the WTO Agreement on the Application of Sanitary and Phytosanitary Measures from the date of
accession without recourse to any transition period.  The Working Party took note of this commitment
(paragraph 107).
Albania
The representative of Albania confirmed that Albania would apply all obligations under the
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any
transition period.  The Working Party took note of this commitment (paragraph 104).
The representative of Albania confirmed that Albania would apply all obligations under the
WTO Agreement on Sanitary and Phytosanitary Meas ures from the date of accession without recourse
to any transition period.  The Working Party took note of these commitments (paragraph 108).
Oman
The representative of Oman confirmed that a work programme had been established to review
and replace existing mandatory standards by voluntar y standards or technical regulations within the
time-frame reflected in Table 2.  He confirmed that the standards relating to shelf life would be amongWT/ACC/10
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the first to be reviewed and that from the date of accession all new standards implemented in Oman
would be subject to such a review  prior to their implementation.  Th e Working Party took note of these
commitments (paragraph 96).
The representative of Oman confirmed that Oman would apply all obligations under the WTO
Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition
period.  The Working Party took note of this commitment (paragraph 97).
In response to these suggestions, the representative of Oman confirmed his Government’s
intention to eliminate mandatory shelf-life standa rds for "shelf-stable foods" upon accession.  He added
that Oman would establish within one year regulatio ns and procedures in line with international norms
for "highly perishable refrigerated" food product s and to gradually replace remaining shelf life
requirements on these products with a scientific regulatory framework by 31 December 2000.  The
Working Party took note of these commitments (paragraph 103).
The representative of Oman said that Oman would apply the Agreement on the Application of
Sanitary and Phytosanitary Measures from the date of accession without recourse to any transition
period.  The Working Party took note of this commitment (paragraph 105).
Croatia
The representative of Croatia confirmed that Croatia would apply all obligations under the
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any
transition period.  The Working Party took note of this commitment (paragraph 122).
The representative of Croatia confirmed that Croatia's sanitary and phytosanitary standards
system would be in compliance with WTO prov isions under the Agreement on the Application of
Sanitary and Phytosanitary Measures as of the date of accession to the WTO, and that Croatia wouldapply the Agreement on the Application of Sanita ry and Phytosanitary Measures from the date of
accession without recourse to any transition period.  The Working Party took note of this commitment
(paragraph 135).
Lithuania
The representative of Lithuania stated that, upon accession to the WTO, Lithuania would
comply with all the provisions of the Agreement on Technical Barriers to Trade without recourse to
any transitional arrangements.  The Working Party took note of this commitment (paragraph 113).
The representative of Lithuania stated that, upon accession to the WTO, Lithuania would
apply all its sanitary and phytosanitary requirements consistently with the requirements of the WTO,
including the Agreements on the Application of Sanitary and Phytosanitary Measures and Import
Licensing Procedures, without recourse to any transitional arrangements.  The Working Party took
note of this commitment (paragraph 122).
Moldova
The representative of Moldova confirmed that from 1 January 2003, the application of all
national standards would become voluntary.  At the end of this period, national standards would
remain mandatory only by reference to a technical regulation, adopted by a public authority in
accordance with legitimate objectives, such as national security, preventing of misuse practices,protection of the health and life of physical persons, of the health and life of animals, plants
protection, environment protection.  He added that prior to the date of accession, Moldova would
amend its laws and regulations as described in paragraph 119 of this report to ensure that itsWT/ACC/10
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conformity assessment procedures reflected options for achieving confidence in the technical
competence of bodies located in the territory of other WTO members to perform conformity
assessment and have their results accepted by Moldovan  authorities.  Such options would include: the
conclusion of agreements with conformity assessment bodies in other countries (e.g., accreditation
bodies; certification bodies); the acceptance and non-discriminatory consideration of applications foraccreditation from conformity assessment bodies located in other WTO members and the acceptance
of conformity assessment results from qualifying bodies; and other means of recognition of equivalent
procedures.  He also confirmed that Moldova would implement the WTO Agreement on Technical
Barriers to Trade from the date of accession, without recourse to any other transition. The Working
Party took note of these commitments (paragraph 124).
The representative of Moldova confirmed that Moldova would ensure the implementation of
the SPS Agreement prior to accession and would apply internal legislation in conformity with theprovisions of the WTO Agreement on SPS. In the elaboration of any legislation concerning such
measures Moldova would ensure their full conformity with the relevant WTO provisions. The
Working Party took note of this commitment (paragraph 125).
China
The representative of China stated that China had set up a TBT notification authority and two
enquiry points which had been notified to the TBT Committee. Upon accession, notices of adopted
and proposed technical regulations, standards and conformity assessment procedures would be
published.  The names of the publications where this information could be found would be included in
China's Statement of Implementation and Administration under Article 15.2 of the TBT Agreement,
which would be submitted upon accession.  The Working Party took note of this commitment(paragraph 177).
The representative of China stated that, furthe r to China's implementation of WTO provisions,
internal mechanisms would exist, upon accession, to inform and consult with, on an ongoing basis,
government agencies and ministries (at national and sub-national levels), and private sector interests
on the rights and obligations under the GATT 1994 and the TBT Agreement.  Concerning questionsfrom some members of the Working Party on the opportunity for public consultation and comment on
proposed standards and technical regulations, the representative of China confirmed that, upon
accession, China's procedures would clearly indicate that such opportunity existed and that comments
would be given due consideration regardless of origin.  The representative of China also confirmed
that, upon accession, China would have in place minimum timeframes for allowing public comment
on proposed technical regulations, standards and conformity assessment procedures as set out in the
TBT Agreement and relevant decisions and recommendations adopted by the TBT Committee.  TheWorking Party took note of these commitments (paragraph 178).
In response, the representative of China stated that, as a full member of,  for example, ISO,
IEC and ITU, China actively participated in the development of relevant international standards.
With China's efforts in restructuring government agencies, China would, not later than four months
after accession, notify acceptance of   the Code of Good Practice.  The representative of China stated
that for government standardizing bodies, a clear policy existed to periodically review existing
standards, inter alia , to harmonize them with relevant international standards where appropriate .
Furthermore, China would speed up its process of revising the current voluntary  national , local and
sectoral standards so as to harmonize them with in ternational standards.  The Working Party took note
of these commitments (paragraph 180).
In response, the representative of China stated that China, in its notifications under the TBT
Agreement, including its notifications under Article 15.2 and in publications referenced therein, and
in modifications of existing measures, would use the terms "technical regulations" and "standards"WT/ACC/10
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according to their meanings under the TBT Agreem ent.  The Working Party took note of these
commitments (paragraph 182).
In response, the representative of China stated that since 1980, China had taken the active
adoption of international standards as the basis for technical regulations as a basic policy of
accelerating industrial modernization and promoting economic growth. The representative of Chinaconfirmed that this policy also required technical regulations to be reviewed every five years,
inter alia , to ensure that international standards were used in accordance with Article 2.4 of the
Agreement.  He also confirmed that China would provide this policy as part of its notification under
Article 15.2 of the Agreement .  He noted that as a result of China's efforts in the past 20 years, the use
of international standards as the basis for technical regulations had increased from 12 per cent to
40 per cent.  China had begun formulating a standardization development programme in a bid to meet
the challenges of the 21st century and the requirem ents provided for in the TBT Agreement, and had
undertaken to further increase the use of international standards as the basis for technical regulations
by 10 per cent  in five years.  The representative of China also confirmed that China would make
publicly available procedures to implement Article 2.7 of the Agreement.  The Working Party took
note of these commitments (paragraph 184).
Bearing in mind the relevant provisions of the TBT Agreement, some members of the
Working Party asked China to identify local government bodies, directly below the central
government level, and non-governmental organizations, that were authorized to adopt technical
regulations or conformity assessment procedures.  The representative of China replied that China
would provide a list of relevant local governme ntal and non-governmental bodies, upon accession, as
part of its notification under Article 15.2 of the TBT Agreement.  The Working Party took note of thiscommitment (paragraph 185).
In response, the representative of China stated th at China played a full part in the preparation
by appropriate international standardizing bodies of guides and recommendations for conformity
assessment procedures, e.g., as a full member of ISO CASCO.  He stated that it was difficult to
quantify the extent to which such guides and recommendations were used as the basis for existingconformity assessment procedures.  He confirmed that China would use relevant guides or
recommendations issued by international standa rdizing bodies as the basis for new conformity
assessment procedures in accordance with Article 5.4 of the TBT Agreement.  The representative of
China also stated that existing conformity assessment procedures were reviewed concurrently with
and under the same policy as related technical regulations, inter alia, to ensure the use of relevant
international guides or recommendations in accord ance with Article 5.4 of the TBT Agreement.  He
also confirmed that, upon accession, China would ensure that the same conformity assessmentprocedures were applied to both imported and domestic products.  The Working Party took note of
these commitments (paragraph 187).
Some members of the Working Party expressed concern about  a conformity assessment
procedure known as Statutory In spection, which was described, inter alia , in Articles 4, 5, and 6 of
the Law and Articles 4, 5, and 9 of the Implementing Regulations.  They stated that it was inconsistentwith the principle of national treatment and constituted an unnecessary obstacle to international trade.
Members of the Working Party agreed that WT/ACC/CHN/31 and WT/ACC/CHN/32, lists of
products subject to Statutory Inspection, did not prejudge the legal status, nature or effects of notified
technical regulations and standards under the WTO Agreement.  The representative of China stated
that China would bring the Law and Implementing Regulations, as well as other relevant legislationand regulations, into conformity with the TBT Agreement by the date of accession.  The Working
Party took note of this commitment (paragraph 190).
Some members of the Working Party expressed concern about a conformity assessment
procedure, and the application thereof, known as the Safety Licence System for Import CommoditiesWT/ACC/10
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("the System"), which was described in Article 22  of the Law and Article 38 of the Implementing
Regulations.  They stated that it was inconsistent with the principle of national treatment and
constituted an unnecessary obstacle to international trade (e.g., due to the frequent plant inspections
required).  In response, the representative of China confirmed that, for technical regulations and
conformity assessment procedures related to goods currently subject to the Safety Licence System forImport Commodities, relevant legislation and regulations would be brought into full conformity  with
the TBT Agreement by the date of accession.  The Working Party took note of this commitment
(paragraph 191).
Responding to the concerns of members of the Working Party, the representative of China
confirmed that to eliminate unnecessary barriers to trade, China would not maintain multiple or
duplicative conformity assessment procedures, nor would it impose requirements exclusively on
imported products.  The Working Party took note of this commitment  (paragraph 192).
Some members of the Working Party expressed concern with respect to the confidentiality of
information in connection with conformity assessment procedures undertaken by China.  In response,
the representative of China confirmed that China would fully implement the obligations of
Article 5.2.4 of the TBT Agreement in this regard.  The Working Party took note of this commitment
(paragraph 193).
Some members of the Working Party expressed concern about China's practice of not
accepting the results of conformity assessment by bodies in other WTO Members.  In this regard,
those members noted the obligation of unilateral acceptance of the results of conformity assessment as
described in Article 6.1 of the TBT Agreement.  The representative of China responded that products
certified by bodies recognized by China would require no additional conformity assessmentprocedures in China, except for random sampling of said products.  Furthermore, where random
sampling was undertaken and China's test results differed from the test results of competent bodies in
other WTO Members, the representative of China confirmed that China would act in accordance with
international guidelines and recommendations, where these existed, or would provide a process of
review with the objective of resolving such differences.  Some members of the Working Partyrequested China to make public and update on an ongoing basis information on conformity
assessment bodies that were recognized by China.  The representative of China confirmed that China
would provide this information.  The Working Party took note of these commitments (paragraph 194).
Concerning foreign and joint-venture conform ity assessment bodies, certain members of the
Working Party noted that China should not maintain requirements which had the effect of acting as
barriers to their operation, unless otherwise specified in China's Schedule of Specific Commitments.
The representative of China replied that China would not maintain such requirements.  Somemembers also observed that all foreign or joint venture conformity assessment bodies that met China's
requirements should be eligible for accreditation and accorded national treatment.  The representative
of China confirmed that the accreditation requirements would be transparent and provide national
treatment to foreign conformity assessment bodies.   The Working Party took note of these
commitments (paragraph 195).
Some members of the Working Party raised specific concerns regarding such matters as
(a) registration of initial imports of chemical products, (b) procedures to obtain and apply "CCIB"
safety mark and the "Great Wall" mark, (c) automobiles and parts, and (d) the safety and quality
licence system for boilers and pressure vessels.  In response, the representative of China stated that
China would  implement the following measures prior to accession, unless otherwise indicated:WT/ACC/10
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(a) Registration of Initial Imports of Chemical Products
– Enact and implement, within one year after its accession, a new law and relevant
regulations regarding assessment and control of chemicals for the protection of the
environment, in which complete national treatment and full consistency with
international practices would be ensured.
– Ensure that chemicals listed in the "inventory chemicals" annexed to the above new
law and its regulations would be exempted from a registration obligation and that a
unified assessment procedure would be established for domestic and imported
products under the new law and its regulations.
(b) CCIB Safety Mark and the "Great Wall" Mark
– Unify the existing certification marks, i.e., the "CCIB" mark and the "Great Wall"
mark into a new certification mark.  For like imported and domestic goods, all bodies
and agencies would issue the same mark and charge the same fee.
– Accept testing reports for products subject to the International Electrotechnical
Commission's System for Conformity Testing to Standards for Safety of Electrical
Equipment ("IECEE CB Scheme") to which China was a party, and simplify the
procedures for obtaining the new, unified certification mark
– Shorten the time period needed for importers to obtain both marks regarding the same
products,   to no more than  three months .
(c) Automobiles and Parts
– Unify its laws, regulations and standards applied to domestic and imported
automobiles and parts.
– Formulate, publish and implement laws and regulations, standards and implementing
regulations to establish a transparent system under which all the laws and regulations
would be applied so as to accord importe d products treatment no less favourable than
that accorded to like products of national origin.
(d) Safety and Quality Licence System for Boilers and Pressure Vessels
– Accord imported products treatment no less favourable than that accorded to products
of national origin, including fees imposed for conformity assessment and the effective
period of factory certification.
– Adopt international standards as the basis for technical regulations and exempt
imported products from inspection where like domestic products were not subject to
such inspection.
The Working Party took note of these commitments (paragraph 196).
The representative of China confirmed that, except as otherwise specified in the Draft
Protocol, China would apply all obligations under the TBT Agreement from the date of accession.
The Working Party took note of this commitment (paragraph 197).WT/ACC/10
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The representative of China stated that pursuant to the provisions of the SPS Agreement,
China applied SPS measures only to the extent nece ssary to protect the life and health of human
beings, animals and plants.  He also noted that most of China's SPS measures were based on
international standards, guidelines and recommendations.  China would not apply SPS measures in a
manner which would act as a disguised restriction on trade.  In accordance with the SPS Agreement,China would ensure that SPS measures would not  be maintained without sufficient scientific
evidence.  The Working Party took note of these commitments (paragraph 199).
Members of the Working Party expressed the view that China should comply with the SPS
Agreement from the date of China's accession and should ensure conformity with the SPS Agreement
of all its laws, regulations, decrees, requirements and procedures relating to SPS measures.  In
response, the representative of China confirmed that China would fully comply with the SPS
Agreement and would ensure the conformity with the SPS Agreement of all of its laws, regulations,decrees, requirements and procedures relating to SPS measures from the date of accession.  The
Working Party took note of these commitments (paragraph 200).
Chinese Taipei
The representative of Chinese Taipei stated that recognition of foreign quarantine or other
standards would be dealt with in a manner consistent with Article 2.7 of the Agreement on TechnicalBarriers to Trade.  The Working Party took note of this commitment (paragraph 121).
Some Members noted with concern that Chinese Taipei was considering adopting a technical
regulation to define whisky that would unnecessarily discriminate against the exports of whiskies to
Chinese Taipei by some Members.  The representative of Chinese Taipei confirmed that Chinese
Taipei would ensure that its definition for whisky would take into account generally accepted criteriafor defining whisky, and would avoid restrictive criteria that resulted in unjustifiable discrimination
among products, and be consistent with the TBT Ag reement.  The Working Party took note of this
commitment (paragraph 126bis).
The representative of Chinese Taipei stated that Chinese Taipei would fully apply the
provisions of the Agreement on Technical Barriers to Trade from the date of its accession to theWTO, without recourse to any transitional period.  The Working Party took note of this commitment
(paragraph 127).
The representative of Chinese Taipei stated that the ban on imports of live swine due to the
infestation of Porcine Reproductive and Respiratory Syndrome (PRRS) had been removed, and that
live swine which met the quarantine requirements would be allowed entry into Chinese Taipei from
the date of accession.  The Working Party took note of this commitment (paragraph 135).
The representative of Chinese Taipei stated that Chinese Taipei would fully apply the
provisions of the Agreement on Sanitary and Phytosanitary Measures from the date of its accession,
without recourse to any transitional period and would address the concerns raised by members.  He
also stated that Chinese Taipei would, from the date of its accession, notify to the WTO all relevant
laws, decrees, regulations, and administrative rulings of general application relating to its sanitary and
phytosanitary measures, including product coverage and relevant international standards, guidelinesand recommendations.  The Working Party took note of these commitments (paragraph 137).WT/ACC/10
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- Trade-related investment measures
Ecuador
The representative of Ecuador acknowledged that the trade related investment measures
described in this paragraph were inconsistent wi th the provisions of the Agreement on TRIMs.  He
confirmed that these measures would be eliminated  prior to 1 January 2000.  Regarding this programme,
Ecuador committed to provide the information in A nnex III to the Council for Trade in Goods for the
information of the TRIMs Committee.  During the pe riod in which these measures are applied, Ecuador
shall not modify the terms so as to increase the de gree of inconsistency with the provisions of the
TRIMs Agreement, in particular Article 2.  In orde r not to disadvantage established enterprises which
are subject to these measures, Ecuador will consider applying the same measures to the investments
during the transitional period (i) where the products of such investment are like products to those of the
established enterprises, and (ii) where necessary to avoid distorting the conditions of competition
between the new investment  and the established ente rprises.  Ecuador will notify any TRIM so applied
to a new investment to the Council for Trade in Goods.  The terms of such a TRIM shall be equivalent
in their competitive effect to those applicable to the established enterprises, and it shall be terminated at
the same time.  The Working Party took note of these commitments (paragraph 76).
Mongolia
The representative of Mongolia stated that Mongolia did not maintain any measure
inconsistent with the TRIMs Agreement and woul d abide by the TRIMs Agreement from the date of
accession without requesting any transitional period.  The Working Party took note of this commitment
(paragraph 42).
Bulgaria
The representative of Bulgaria stated that Bulgaria does not maintain measures that are not in
conformity with the Agreement on Trade-Related In vestment Measures and w ould therefore not invoke
provisions in the Agreement that provide for the prog ressive elimination of such measures within a fixed
period of time.  The Working Party took note of this commitment (paragraph 83).
Panama
In response to questions raised by members of the Working Party, the representative of Panama
said that Panama does not maintain and in the futu re would not introduce any measure inconsistent with
the TRIMs Agreement.  The Working Party took note of this commitment (paragraph 112).
Kyrgyz Republic
The representative of the Kyrgyz Republic stated that from the date of accession, the
Kyrgyz Government would not maintain measures th at were not in conformity with the Agreement on
Trade-Related Investment Measures.  The Working Party took note of this commitment
(paragraph 106).
Latvia
The representative of Latvia said that Latvia w ould not maintain any measures inconsistent with
the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without
recourse to any transitional period.  The Working Pa rty took note of this commitment (paragraph 90).WT/ACC/10
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Estonia
The representative of Estonia said that Estoni a would not maintain any measures inconsistent
with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without
recourse to any transitional period.  The Working Pa rty took note of this commitment (paragraph 98).
Jordan
The representative of Jordan said that Jordan  would not maintain any measures inconsistent
with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without
recourse to any transition period.  The Working Pa rty took note of this commitment (paragraph 153).
Georgia
The representative of Georgia said that Georgia would not maintain any measures inconsistent
with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without
recourse to any transitional period.  The Working Pa rty took note of this commitment (paragraph 109).
Albania
The representative of Albania stated that Albania would not maintain any measures inconsistent
with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without
recourse to any transition period.  The Working Pa rty took note of this commitment (paragraph 110).
Oman
The representative of Oman said that Oman woul d not maintain any measures inconsistent with
the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without
recourse to any transition period.  The Working Pa rty took note of this commitment (paragraph 107).
Croatia
The representative of Croatia said that Croatia would not maintain any measures inconsistent
with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without
recourse to any transition period.  The Working Pa rty took note of this commitment (paragraph 137).
Lithuania
The representative of Lithuania confirmed that Lithuania would not invoke the provisions of
the TRIMs Agreement that provide for the progressiv e elimination of measures inconsistent with the
TRIMs Agreement within a fixed period of time as it did not maintain any such measures and would
not introduce any such measures in the future.  The Working Party took note of this commitment
(paragraph 124).
Moldova
The representative of Moldova confirmed that Moldova had no trade-related investment
measures of the kind covered by the TRIMS Agreement. Moldovan legislation did not contain an
authority to apply TRIMs, either at the central or sub-central level. He stated that the Government ofMoldova would ensure that any trade related invest ment measures introduced in the future would be
fully in conformity with the requirements of th e WTO Agreement on TRIMs.  The Working Party
took note of this commitment (paragraph 136).WT/ACC/10
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China
The representative of China confirmed that upon accession, as set forth in the Draft Protocol,
China would comply fully with the TRIMs Agreemen t, without recourse to Article 5 thereof, and
would eliminate foreign-exchange balancing a nd trade balancing requirements, local content
requirements and export performance requirements. Chinese authorities would not enforce the termsof contracts containing such requirements.  The allocation, permission or rights for importation and
investment would not be conditional upon performance requirements set by national or sub-national
authorities, or subject to secondary conditions covering, for example, the conduct of research, the
provision of offsets or other forms of industrial compensation including specified types or volumes of
business opportunities, the use of local inputs or the transfer of technology.  Permission to invest,
import licences, quotas and tariff rate quotas would be granted without regard to the existence of
competing Chinese domestic suppliers.  Consistent with its obligations under the WTO Agreementand the Draft Protocol, the freedom of contract of enterprises would be respected by China.  The
Working Party took note of this commitment (paragraph 203).
In the context of discussions on the government's Industrial Policy for the Automotive Sector,
the representative of China confirmed that this pol icy would be amended to ensure compatibility with
WTO rules and principles.  The Working Party took note of this commitment (paragraph 204).
The representative of China added that amendments would be made to ensure that all
measures applicable to motor vehicle producers restricting the categories, types or models of vehicle
permitted for production, would gradually be lifted.  Such measures would be completely removed
two years after accession, thus ensuring that moto r vehicle producers would be free to choose the
categories, types and models they produced.  However, it was understood that category authorizationsby the government could continue to distinguish between trucks and buses, light commercial vehicles,
and passenger cars (including multi-purpose vehicles and sport utility vehicles).  The Working Party
took note of this commitment (paragraph 205).
The representative of China confirmed that Chin a also agreed to raise the limit within which
investments in motor vehicle manufacturing could be  approved at provincial government level only,
from the current level of US$30 million, to US$60 million one year after accession, US$90 million
two years after accession, and US$150 million four years after accession.  The Working Party took
note of this commitment (paragraph 206).
With respect to the manufacture of motor vehi cle engines, the representative of China also
confirmed that China agreed to remove the 50 per cent foreign equity limit for joint-ventures upon
accession.  The Working Party took note of this commitment (paragraph 207).
Chinese Taipei
The representative of Chinese Taipei stated that Chinese Taipei undertook to eliminate the
existing local content and sourcing requirements applied to the production of automobiles and
motorcycles and the mixing requirement relating to the use of coal upon accession to the WTO.  The
Working Party took note of this commitment (paragraph  140).
The representative of Chinese Taipei confirmed that Chinese Taipei did not apply any other
measures inconsistent with the Agreement on Trad e-Related Investment Measures  and would not do
so in the future.  The Working Party took note of this commitment (paragraph  141).WT/ACC/10
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4. - State trading entities
Ecuador
The representative of Ecuador gave the assurance that his Government would observe the
provisions of the WTO including Article XVII of  the General Agreement 1994 and Article VIII of
GATS including notification and the description of Stat e trading activities for all the enterprises listed in
the preceding paragraphs 63 and 64 as of WTO accession.  The Working Party took note this
commitment (paragraph 65).
Mongolia
The representative of Mongolia said that in the view of his Government, at this time only
"Mongolemimpex" Corporation, "E rdenet" Corporation and "Mon golrostsvetmet" Corporation,
described in paragraph 27 above, were engage d in State Trading pursuant to Article XVII of
GATT 1994.  Those firms were also subject to the Pa rtnership and Company Law.  The representative
of Mongolia confirmed that his Go vernment would apply its laws and regulations governing the trading
activities of these enterprises in conformity with the relevant provisions of the WTO Agreement, in
particular Article XVII of the GATT 1994 and Article VIII of the GATS.  He also said that Mongolia
would abide by the provisions for notification, non- discrimination and the application of commercial
considerations for trade transactions, and that it would submit its notification under Article XVII at the
time of its accession.  The representative of Mongolia also said that his government would apply its laws
and regulations governing the trading activities of State owned enterprises, and would otherwise act in
full conformity with the provisions of the WTO Agreement.  The Working Party took note of these
commitments (paragraph 29).
Bulgaria
The representative of Bulgaria confirmed that  his Government would apply its laws and
regulations governing the trading activities of State- owned enterprises in conformity with the relevant
provisions of the WTO Agreement, in particular  and where relevant, Article XVII of the GATT 1994,
the WTO Understanding on that Article,  and Article VIII of the GATS.  In this regard, he noted the list
of State-owned firms contained in WT/ACC/BGR/3, some of which were in the process of privatization.
He also said that Bulgaria would abide by the provisions for notificati on, non-discrimination, and the
application of commercial considerations for trade transactions for any enterprise whose activities were
subject to Article XVII of the GATT 1994, the WTO U nderstanding on that Article and Article VIII of
the GATS.  The Working Party took note of these commitments (paragraph 69).
Panama
The representative of Panama confirmed that his Government would apply its laws and
regulations governing the trading activities of these enterprises listed in paragraph  82 in conformity
with the relevant provisions of the WTO Agreemen t, in particular Article XVII of the GATT 1994, the
Understanding on that Article and Article VIII of th e GATS.  He also said that Panama would abide by
the provisions for notification, non-di scrimination, and the application of  commercial considerations for
trade transactions, and that it would submit its notification under Article XVII at the time of its
accession.  The representative of Panama also said that his Government would apply its laws and
regulations governing the trading activities of State- owned enterprises and other enterprises with special
and exclusive privileges and would otherwise act in full conformity with the provisions of the WTO
Agreements.  The Working Party took note of these commitments (paragraph 83).WT/ACC/10
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Kyrgyz Republic
The representative of the Kyrgyz Republic confir med that his Government would apply its laws
and regulations governing the trading activities of State-owned enterprises and other enterprises with
special or exclusive privileges, as noted in paragra ph 107 of this Report, in conformity with the relevant
provisions of the WTO Agreement, and woul d abide by the provisions for notification,
non-discrimination, and the applicati on of commercial considerations for trade transactions for any
enterprise whose activities were subject to Article XVII of the GATT 1994, the WTO Understanding on
that Article, and Article VIII of the GATS.  He fu rther confirmed that the Kyrgyz Republic would notify
any enterprise falling within the scope of Article XVII at the time of accession.  The Working Party took
note of these commitments (paragraph 113).
Latvia
The representative of Latvia confirmed that  his Government would apply its laws and
regulations governing the trading activities of State- owned enterprises and other enterprises with special
or exclusive privileges and would act in full conform ity with the provisions of the WTO Agreement, in
particular Article XVII of the GATT 1994 and the Unde rstanding on that Article and Article VIII of the
GATS.  He further confirmed that Latvia would notify any enterprise fa lling within the scope of
Article XVII.  The Working Party took note of these commitments (paragraph 93).
Estonia
The representative of Estonia confirmed that it wa s the intent of his Government to eventually
eliminate its State trading rôle.  He further confir med that after accession to the WTO, Estonia would
observe the provisions of Article XVII of the GA TT 1994, the WTO Understanding on that Article, and
Article VIII of the GATS regarding State trading, in pa rticular abiding by the provisions for notification,
non-discrimination, and the application of commerci al considerations for trade transactions.  The
Working Party took note of these commitments (paragraph 103).
Jordan
The representative of Jordan confirmed that after accession to the WTO, Jordan would observe
WTO provisions, in particular, Article XVII of the GATT 1994, the WTO Understanding on that
Article, and Article VIII of the GATS regarding State trading, with respect to the State-owned
enterprises and other enterprises and entities with sp ecial or exclusive privileges identified in paragraphs
154-160 of this report, in particular abiding by the provisions for notifi cation, non-discrimination, and
the application of commercial considerations for trade transactions.  The Working Party took note of
these commitments(paragraph 161).
Georgia
The representative of Georgia confirmed that  his Government would apply its laws and
regulations governing the trading activities of State- owned enterprises and other enterprises with special
or exclusive privileges in full conformity with th e provisions of the WTO Agreement, in particular
Article XVII of the GATT 1994 and the Understanding  on that Article and Ar ticle VIII of the GATS.
He further confirmed that Georgia would notify any enterprise falling within the scope of Article XVII.
The Working Party took note of these commitments (paragraph 111).
Albania
The representative of Albania confirmed that  her Government would apply its laws and
regulations governing the trading activities of State- owned enterprises and other enterprises with specialWT/ACC/10
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or exclusive privileges as defined in Article XVII of the GATT 1994 and the Understanding on that
Article and Article VIII of the GATS in conformity with the provisions of the WTO Agreement.  She
further confirmed that Albania would notify any enterpri se falling within the scope of Article XVII.  The
Working Party took note of these commitments (paragraph 115).
Oman
The representative of Oman confirmed that it wa s the intent of his Government to eventually
eliminate its State trading rôle.  He further conf irmed that after accession to the WTO, Oman would
observe the provisions of Article XVII of the GA TT 1994, the WTO Understanding on that Article, and
Article VIII of the GATS regarding State trading, in pa rticular abiding by the provisions for notification,
non-discrimination, and the application of commerci al considerations for trade transactions.  The
Working Party took note of these commitments (paragraph 114).
Croatia
The representative of Croatia confirmed that  his Government would apply its laws and
regulations governing the trading activities of State- owned enterprises and other enterprises with special
or exclusive privileges and would act in full conform ity with the provisions of the WTO Agreement, in
particular Article XVII of the GATT 1994 and the Unde rstanding on that Article and Article VIII of the
GATS.  He further confirmed that Croatia would notify any enterprise falling within the scope of
Article XVII.  The Working Party took not e of these commitments (paragraph 146).
Lithuania
The representative of Lithuania confirmed that his Government would apply its laws and
regulations governing the trading activities of State-owned enterprises and other enterprises with
special or exclusive privileges and would otherwise act in full conformity with the provisions of theWTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article
and Article VIII of the GATS, and Article III and XI of the GATT 1994.  The Working Party took
note of this commitment (paragraph 135).
Moldova
The representative of Moldova stated that if Moldova were to introduce State trading it would
ensure that all relevant laws and regulations were in conformity with the requirements of Article XVII
of the GATT 1994 and the Understanding on Interpretation of Article XVII of the GATT 1994,
including those provisions requiring the application of "commercial considerations" in the sale and
purchase of State traded commodities. He confirmed that Moldova would observe the provisions of
Article XVII of the GATT 1994, the WTO Understanding on that Article, and Article VIII of the
GATS regarding State trading and notification requirements.  The Working Party took note of these
commitments (paragraph 141).
China
In response, the representative of China stated that its state trading enterprises had full
management autonomy and responsibility for their own profits and losses.  However, some members
of the Working Party again stated that China should undertake a commitment to ensure that all state
trading enterprises complied with the requirements  of the WTO Agreement.  The representative of
China noted that a list of products subject to state trading had been provided in Annex 2A of the Draft
Protocol.  He also confirmed that information on state trading enterprises, as required by the Draft
Protocol, would be supplied, consistent with the requ irements of paragraph 333 of this Report.  The
Working Party took note of this commitment (paragraph 210).WT/ACC/10
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Some members of the Working Party requested assurances that, for oil products, quantities
reserved for non-state traders would be allocated in such a manner that they would be fully utilized.
In this respect, the representative of China confirmed that imports allocated to non-state traders of
crude and processed oil, as specified in Annex 2A of the Draft Protocol, would be carried over to the
next year if they were not fully utilized.  In addition, the representative of China agreed that Chinawould publish, on a quarterly basis, the requests for imports that had been made by non-state traders,
as well as the licences granted, and would supply information relevant to such traders upon request.
The Working Party took note of these commitments (paragraph 212).
Some members of the Working Party noted that prior to accession, some enterprises in China
were permitted to import goods for their production purposes, including those goods included in
Annex 2A.  The representative of China confirme d that, notwithstanding Section 5, paragraph 1, of
the Draft Protocol, non-state trading enterprises, including private enterprises, would still be permittedto import such goods for production purposes and th at national treatment would be provided to such
imports.  The Working Party took note of these commitments (paragraph 213).
In this regard, the representative of China confirmed that China would progressively abolish
the system of state trading in respect of silk by measures increasing and extending trading rights, with
the result that China would remove completely the silk products set out in numbers 10 and 11 ofAnnex 2A2 to the Draft Protocol (list of products subject to state trading on exports) and grant the
right to trade in such products to all individuals and enterprises no later than 1 January 2005.  Pending
the implementation of this right, China undertook not  to introduce any changes of a more restrictive
nature to the existing structures in place for the supply of silk.  The representative of China further
confirmed that access to supplies of raw materials in the textiles sector would remain at conditions noless favorable than for domestic users, and gave his assurance that access to supplies of raw materials
as enjoyed under existing arrangements would not be adversely affected following China's accession.
The Working Party took note of these commitments (paragraph 215).
The representative of China stated that China would ensure that no price increase in respect to
imports, in particular by state trading enterprises, would result in protection beyond that allowed in itsSchedule of Concessions and Commitments on Goods or that was not otherwise justified under WTO
rules.  The Working Party took note of this commitment (paragraph 217).
Chinese Taipei
The representative of Chinese Taipei said that the following State enterprises would be
notified as State-trading enterprises under Article XVII for the purposes of the Understanding on the
Interpretation of Article XVII of the GATT 1994: Chinese Petroleum Corporation; Taiwan Sugar
Corporation; Taiwan Salt Industrial Corporation, Taiwan Tobacco and Wine Monopoly Bureau;China Engraving and Printing Works; Council of Agriculture (rice imports); and Taiwan Provincial
Fruit Marketing Cooperative.  The Working Party took note of that commitment (paragraph 147).
The representative of Chinese Taipei stated that the TTWMB, which was owned and
managed by the Ministry of Finance, would also be notified under Article XVII as long as it maintains
its current nominal import/distribution monopoly and other special privileges under law andregulation in the distribution, or trade of tobacco and alcohol products.  The Working Party took note
of that commitment  (paragraph 148).
The representative of Chinese Taipei stated that the statutory import/distribution monopoly
would be abolished with the implementation of new laws establishing a tobacco and alcohol tax and
administration system.  The representative of Chinese Ta ipei also stated that some private trade in rice
and sugar would be permitted as reflected in Part I of Annex I to the Draft Protocol of Accession.  The
Working Party took note of these commitments (paragraph 149).WT/ACC/10
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The representative of Chinese Taipei stated that upon accession to the WTO, import and
export procedures of state trading enterprises would  be fully transparent and in compliance with the
WTO Agreement.  In this regard, Chinese Taipei would  provide complete information for any such
activities as required in WTO questionnaire G/STR/3.  In addition, to assist in monitoring
implementation of its commitments, Chinese Taipei would  provide, upon the request of a WTOMember, specific information, which would be maintained on a confidential basis and not disclosed to
the public, on all elements of particular import transactions by the following state trading enterprises:
the Council of Agriculture (rice imports), the Ta iwan Provincial Fruit Marketing Cooperative, the
Taiwan Tobacco and Wine Monopoly and the Taiwan Sugar Corporation, for so long as those
enterprises met the definition of  state trading en terprises within the meaning of the WTO Agreement.
He further stated that such information would  incl ude all elements affecting the price, such as the
product, quality, grade, contract price, terms of delivery, financing provisions, discounts, governmentassistance, transportation, and insurance rates, but may exclude the name of the other party to the
transaction.  The Working Party took note of these commitments (paragraph 150).
The representative of Chinese Taipei stated th at for all state trading enterprises within the
definition of Article XVII of the GATT 1994, Chinese Taipei would ensure that any fees or charges
assessed to importers or end-users by these enterprises would not afford protection in excess of thetariff rate provided for imports listed in the Schedules in Annex I  to Chinese Taipei's Draft Protocol
of Accession, plus fees and charges consistent with Article VIII of the GATT.  Imports in excess of
the level of the tariff quotas specified in the Schedules in Annex I to Chinese Taipei's Draft Protocol
of Accession would  not be reserved for state-owne d or state-operated enterprises, and would be able
to  be imported and distributed by private firms and other non-state-trading enterprises.  He stated thatstate trading enterprises within the definition of Article XVII of the GATT 1994 would not be used as
a conduit for subsidized exports, nor would notification of these enterprises under Article XVII
exempt them from other requirements under WTO Agr eements, such as Article 4(2) of the Agreement
on Agriculture.  He further stated that Chinese Taipei would not take any measure to influence or
direct these enterprises as to the quantity, value, or country of origin of goods purchased.Furthermore, Chinese Taipei would not export rice imported under its minimum access commitment.
The Working Party took note of these commitments (paragraph 151).
The representative of Chinese Taipei also undertook that all State-trading enterprises within
the definition of Article XVII of the GATT 1994 would operate in a transparent manner and in
compliance with that Article and with the other re levant Articles of GATT 1994, in particular with
Articles I, II, III, XI and XIII.  The Working Party took note of these commitments (paragraph 152).
- Free zones, special economic areas
Ecuador
The representative of Ecuador said that his Government as of the date of accession to the WTO would
be prepared to make a commitment that the imported component of sales from the zones into the rest of
Ecuador would be assessed normal taxes, tariffs  and other border measures.  Ecuador's national
legislation establishes the payment of normal taxes and tariffs on the imported component of sales fromthe zones into the rest of Ecuador.  The Working Party took note of this commitment (paragraph 61).
Mongolia
The representative of Mongolia confirmed that, should Mongolia establish free trade zones, if
the output of these zones will be sold into the rest  of Mongolia, Mongolia will apply all normal taxes,
tariffs, customs charges and other regulations on imports to the products or to their imported
components, and that Mongolia will observe the provisions of the WTO Agreement on Subsidies andWT/ACC/10
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Countervailing Measures in providing incentives for establishment of firms in the free zones.  The
Working Party took note of these commitments (paragraph 51).
Panama
The representative of Panama stated that free zones including the Colon Free Zone and Export
Processing Zones are sovereign Panamanian Territory.  As such, they are fully subject to the coverage of
Panama's commitments in its Protocol of Accession to the WTO Agreement.  In this regard Panama
would ensure enforcement of its WTO obligations in  those zones, including those commitments derived
from the Agreement on Trade Related Aspects of Intellectual Property Rights.  In addition, when goods
produced or imported into the zones under the special tax and tariff regime existing in these areas enter
into the rest of Panama, normal customs formalities,  tariffs and taxes would be applied.  The Working
Party took note of these commitments (paragraph 77).
Kyrgyz Republic
The representative of the Kyrgyz Republic stated that the free zones and special economic zones
authorized by the legislation described in paragraph 114 above were fully subject to the coverage of the
commitments of the Kyrgyz Republic in its Protocol  of Accession to the WTO Agreement and that the
Kyrgyz Republic would ensure enforcement of its WTO obligations in those zones.  In this regard, he
confirmed that the Regulations on the Amendments to Certain Decisions of the Government had been
adopted and implemented from 23 June 1998 by the date of accession to the WTO.  In addition, goods
produced in these zones under tax and tariff provisi ons that exempt imports and imported inputs from
tariffs and certain taxes would be subject to normal  customs formalities when entering the rest of the
Kyrgyz Republic, including the application of tariffs and taxes.  The Working Party took note of these
commitments (paragraph 115).
Latvia
The representative of Latvia stated that the free ports and special economic zones authorized by
the legislation described in paragraph 94 were fully subject to the coverage of Latvia's commitments in
its Protocol of Accession to the WTO Agreement and that Latvia would ensure enforcement of its WTO
obligations in those zones.  In addition, goods pr oduced in these areas under tax and tariff provisions
that exempt imports and imported inputs from tariffs and certain taxes will be subject to normal customs
formalities when entering the rest of Latvia, including  the application of tariffs and taxes.  The Working
Party took note of these commitments (paragraph 95).
Jordan
The representative of Jordan confirmed that fre e zones or free economic zones in Jordan would
be fully subject to the coverage of the commitment s taken in the Protocol of Accession, and that Jordan
would ensure enforcement of its WTO obligations in  those zones, including those commitments derived
from the TRIPS Agreement.  He also confirmed that , when goods produced or imported into the zones
under the special tax and tariff regime existing in th ese areas enter into the rest of Jordan, normal
customs formalities, tariffs and taxes would be applied.  The Working Party took note of this
commitment (paragraph 164).
Georgia
The representative of Georgia confirmed that if Georgia established any free zones or special
economic areas, it would administer any such areas  in compliance with WTO provisions, including
those addressing subsidies, TRIMs, and TRIPS, a nd that goods produced in these zones under tax and
tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subjectWT/ACC/10
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to normal customs formalities when entering the rest of Georgia including the application of tariffs and
taxes.  The Working Party took note of this commitment (paragraph 113).
Albania
The representative of Albania stated that any free zones established within the territory of
Albania would be fully subject to the coverage of  Albania's commitments taken in its Protocol of
Accession to the WTO Agreement, and that Albania would ensure enforcement of its WTO obligations
in those zones.  In addition, goods produced in these areas under tax and tariff provisions that exempt
imports and imported inputs from tariffs and certain ta xes will be subject to normal customs formalities
when entering the rest of Albania, including the a pplication of tariffs and taxes.  The Working Party
took note of these commitments (paragraph 118).
Oman
The representative of Oman confirmed that if Oman established any free zones or special
economic areas, it would administer any such areas  in compliance with WTO provisions, including
those addressing subsidies, TRIMs and TRIPS, a nd that goods produced in these zones under tax and
tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject
to normal customs formalities when entering the rest of Oman including the application of tariffs and
taxes.  The Working Party took note of this commitment (paragraph 116).
Croatia
The representative of Croatia stated that the free zones authorized by the legislation described in
paragraph 147 would be fully subject to the coverage of Croatia's commitments taken in its Protocol of
Accession to the WTO Agreement, and that Croatia would ensure enforcement of its WTO obligations
in those zones.  In addition, goods produced in these areas under tax and tariff provisions that exemptimports and imported inputs from tariffs and certain ta xes will be subject to normal customs formalities
when entering the rest of Croatia, including the app lication of tariffs and taxes.  The Working Party took
note of these commitments (paragraph 148).
Lithuania
The representative of Lithuania confirmed that any free zones or free economic zones would
be fully subject to the coverage of the commitments taken in the Protocol of Accession, and that
Lithuania would ensure enforcement of its WTO obligations in those zones, including those
commitments derived from the TRIPS Agreement.  He also confirmed that, when goods produced or
imported into the zones under the special tax and tariff regime existing in these areas enter into the
rest of Lithuania, normal customs formalities, tariffs and taxes would be applied.  The Working Party
took note of this commitment (paragraph 138).
Moldova
The representative of Moldova confirmed that the free zones established within its territory
would be fully subject to the coverage of Moldov a's commitments taken in its Protocol of Accession
to the WTO Agreement, and that Moldova would ensure enforcement of its WTO obligations in those
free zones.  In addition, goods produced in the free zones under tax and tariff provisions that
exempted imports and imported inputs from tariffs and certain taxes would be subject to normalcustoms formalities when entering the rest of Moldova,  including the application of tariffs and taxes.
The Working Party took note of these commitments (paragraph 145).WT/ACC/10
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China
In response to further requests for information, the representative of China indicated that there
was no plan to establish any new SEZs. The special preferential tariff policies applied to SEZs had
been eliminated. With the development of China's economic reform and opening up, China would
implement its tariff policy uniformly throughout its customs territory. Members of the Working Partyexpressed concern that imported products introduced from these special economic areas into other
parts of China's customs territory should be subject to the same treatment in the application of all
taxes, import restrictions and customs duties and other charges as that normally applied to imports
into the other parts of China's customs territory. The representative of China stated that China would
undertake to ensure such non-discriminatory treatment.  The Working Party took note of this
commitment (paragraph 222).
Some members of the Working Party also raised concerns as to whether the assistance
provided to minority autonomous regions and other areas of economic poverty was consistent with
WTO requirements.  In response, the representative of China confirmed that China had a clear
commitment to uniform administration of the trad e regime within each such area and that, upon
accession, China would ensure that such assistance would be implemented consistent with WTO
obligations.  The Working Party took note of this commitment (paragraph 223).
The representative of China confirmed that China would strengthen the uniform enforcement
of taxes, tariffs and non-tariff measures on trade between its special economic areas and the other
parts of China's customs territory.  The representative of China further confirmed that statistics on
trade between China's special economic areas and the other parts of its customs territory would be
maintained and improved, and would be notified to the WTO on a regular basis.  The Working Partytook note of these commitments (paragraph 225).
The representative of China confirmed that China would provide information in its
notifications describing how the special trade, tariff, and tax regulations applied were limited to the
designated special economic areas, including in formation concerning their enforcement.  The
Working Party took note of this commitment (paragraph 227).
In response to concerns raised by some members of the Working Party, the representative of
China confirmed that any preferential arrangements provided to foreign invested enterprises located
within the special economic areas would be provided on a non-discriminatory basis.  The Working
Party took note of this commitment (paragraph 228).
- Government procurement
Mongolia
The representative of Mongolia confirmed that his Government would seek observer status in
the Committee for the Agreement on Government Procurement at the time of its accession with a view
to initiating negotiations for membership thereafter.   The Working Party took note of this commitment
(paragraph 59).
Bulgaria
The representative of Bulgaria confirmed that, upon accession, his Government would notify
the Committee on Government Procurement of its intention to accede to the Agreement on Government
Procurement and seek observer status in that Comm ittee.  He further confirmed that Bulgaria will
initiate negotiations for membership in the Agreemen t by tabling an entity offer prior to 30 June 1997.
He also confirmed that, if the results of the negotiatio ns are satisfactory to the interests of Bulgaria andWT/ACC/10
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the other members of the Agreement, Bulgaria w ill complete negotiations for membership in the
Agreement by 31 December 1997.  The Working Part y took note of this commitment (paragraph 80).
Panama
The representative of Panama confirmed that his Government was currently an observer in the
Committee for the Agreement on Government Procurem ent.  He stated that his Government would
notify the Committee at the time of Panama's accessi on to the WTO of its intention to accede to the
Agreement on Government Procurement, and that Panama would initiate negotiations for membership
in the Agreement by tabling an en tity offer prior to 30 June 1997.  He also confirmed that, if the results
of the negotiations are satisfactory to the interest s of Panama and other members of the Agreement,
Panama would complete negotiations for membership in the Agreement by 31 December 1997.  The
Working Party took note of this commitment (paragraph 68).
Kyrgyz Republic
The representative of the Kyrgyz Republic st ated that the Kyrgyz Republic would initiate
negotiations for membership in the Government  Procurement Agreement upon accession by tabling an
entity offer at that time.  He also confirmed that, if the results of the negotiations were satisfactory to the
Kyrgyz Republic and the signatories of the Ag reement, the Kyrgyz Republic would complete
negotiations for membership in the Agreement by 31 December 1999.  The Working Party took note ofthis commitment (paragraph 120).
Latvia
The representative of Latvia confirmed that Latv ia will initiate negotiations for membership in
the Agreement on Government Procurement upon accession by tabling an entity o ffer at that time.  He
also confirmed that, if the results of the negotiations are satisfactory to Latvia and the other members ofthe Agreement, Latvia will complete negotiations fo r membership in the Agreement by 1 January 2000.
The Working Party took note of this commitment (paragraph 100).
Estonia
The representative of Estonia confirmed that, upon accession to the WTO, Estonia would initiate
negotiations for membership in the Agreement on Government Procurement by tabling an entity offer.He also confirmed that, if the results of the negotiations were satisfactory to the interests of Estonia
and the other members of the Agreement, Estonia wo uld complete negotiations for membership in the
Agreement by 31 December 2000.  The Working Party took note of these commitments
(paragraph 107).
Jordan
The representative of Jordan confirmed that, upon accession to the WTO, Jordan would initiate
negotiations for membership in the Agreement on Go vernment Procurement by tabling an entity offer.
He also confirmed that, if the results of the negotiatio ns were satisfactory to the interests of Jordan and
the other members of the Agreement, Jordan woul d complete negotiations for membership in the
Agreement within a year of accession.  The Wo rking Party took note of these commitments
(paragraph 179).
Georgia
The representative of Georgia confirmed that, upon accession to the WTO, Georgia would
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offer.  He also confirmed that, if the results of the negotiations were satisfactory to the interests of
Georgia and the other members of the Agreemen t, Georgia would complete negotiations for
membership in the Agreement by 31 December 2000.  The Working Party took note of this commitment
(paragraph 117).
Albania
The representative of Albania confirmed that, upon accession to the WTO, Albania would
initiate negotiations for membership in the Agreem ent on Government Procurement by tabling an entity
offer.  She also confirmed that if the results of the negotiations were satisfactory to the interest of
Albania and the other members of the Agreement, Albania would complete negotiations for membership
in the Agreement by 31 December 2000. The Working Party took note of these commitments
(paragraph 123).
Oman
The representative of Oman confirmed that, upon accession to the WTO, Oman would initiate
negotiations for membership in the Agreement on Go vernment Procurement by tabling an entity offer.
He also confirmed that, if the results of the negotiatio ns were satisfactory to the interests of Oman and
the other members of the Agreement, Oman woul d complete negotiations for membership in the
Agreement within a year of accession.  The Wo rking Party took note of these commitments
(paragraph 121).
Croatia
The representative of Croatia confirmed that Croa tia will initiate negotiations for membership in
the Agreement on Government Procurement upon accession by tabling an entity o ffer at that time.  He
also confirmed that, if the results of the negotiations are satisfactory to Croatia and the other members ofthe Agreement, Croatia will comple te negotiations for membership in the Agreement by 31 December
2001.  The Working Party took note of this commitment (paragraph 156).
Lithuania
The representative of Lithuania confirmed that Lithuania would initiate negotiations for
membership in the Agreement on Government Procur ement by tabling an entity offer within three
months after the accession date, at the latest.  He also confirmed that if the results of the negotiations
were satisfactory to Lithuania and other members of the Agreement, negotiations would be completed
in the course of 2002.  The Working Party took note of these commitments (paragraph 140).
Moldova
The representative of Moldova confirmed that Moldova became an observer to the Agreement
on Government Procurement on 29 September 2000 and will initiate negotiations for membership in
the Agreement by tabling an entity offer immediately after accession. If the results of the negotiationswere satisfactory to the interests of Moldova and the other members of the Agreement, Moldova
would complete negotiations for membership in the Agreement in one year after date of accession.
The Working Party took note of these commitments (paragraph 150).
China
The representative of China stated that China intended to become a Party to the GPA and that
until such time, all government entities at the central and sub-national  level , as well as any of its
public entities other than those engaged in exclusively commercial activities,  would conduct theirWT/ACC/10
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procurement in a transparent manner, and provide all foreign suppliers with equal opportunity to
participate in that procurement pursuant to the principle of MFN treatment , i.e., if a procurement was
opened to foreign suppliers, all foreign suppliers would be provided with equal opportunity to
participate in that procurement (e.g., through the bidding process).  Such entities' procurements would
be subject only to laws, regulations, judicial decisions, administrative rulings of general application,and procedures (including standard contract clauses) which had been published and made available to
the public.  The Working Party took note of these commitments (paragraph 339).
The representative of China responded that China would become an observer to the GPA
upon accession to the WTO Agreement and initiate negotiations for membership in the GPA by
tabling an Appendix 1 offer  as soon as possible.  The Working Party took note of these commitments.
(paragraph 341).
Chinese Taipei
The representative of Chinese Taipei stated that Chinese Taipei had notified the Committee on
Government Procurement of its intention to accede to the Agreement on Government Procurement and
had initiated negotiations to that end by the submission of an offer.   The representative of Chinese
Taipei confirmed that Chinese Taipei would accede to the Agreement on Government Procurement
(GPA) within one year of its accession to the WTO.   If, however, new government procurement lawsnecessary to comply with the GPA were enacted  prior to Chinese Taipei's accession to the WTO,
Chinese Taipei would accede to the GPA within one year of enactment of those laws or at the time
Chinese Taipei accedes to the WTO, whichever wa s later.  The Working Party took note of these
commitments (paragraph 166).
-T r a n s i t
Latvia
The representative of Latvia confirmed that  his Government would apply its laws and
regulations governing transit operations and would act  in full conformity with the provisions of the
WTO Agreement, in particular Article V of the GATT 1994.  The Working Party took note of this
commitment (paragraph 102).
Estonia
The representative of Estonia confirmed that  his Government would apply its laws and
regulations governing transit operations and would act  in full conformity with the provisions of the
WTO Agreement, in particular Article V of the GATT 1994.  The Working Party took note of this
commitment (paragraph 109).
Georgia
The representative of Georgia confirmed that  his Government would apply its laws and
regulations governing transit operations and would act  in full conformity with the provisions of the
WTO Agreement, in particular Article V of th e GATT 1994.  The Working Party took note of this
commitment (paragraph 119).
Croatia
The representative of Croatia confirmed that  his Government would apply its laws and
regulations governing transit operations and would act  in full conformity with the provisions of the
WTO Agreement, in particular Arti cle V of the GATT 1994.  In this rega rd, he stated that Croatia wouldWT/ACC/10
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not deny right of transit to exports from any country .  The Working Party took note of this commitment
(paragraph 160).
Lithuania
The representative of Lithuania confirmed that Lithuania would conform to the relevant WTO
provisions, including Article V of the GATT 1994.  The Working Party took note of this commitment
(paragraph 143).
- Agricultural Policies
Ecuador
The representative of Ecuador indicated that his Government would eliminate by the date of
accession all non-tariff import and export restrictions  not addressed in paragraphs 34, 38, 41 and 48
which cannot be justified specifically under WTO provisions, in particular the Agreements on
Agriculture, and Article XI of the GATT 1994.  If just ified under relevant provisions, restrictions would
be implemented in accordance with the relevant provisions, for instance the Agreement on Import
Licensing Procedures. Such measur es would not be applied or re-introduced after accession to the WTO
unless specifically provided for in the WTO Ag reement.  The Working Party took note of this
commitment (paragraph 31).
The representative of Ecuador said that all agricultural restrictions listed in paragraph 39 above
would be brought into conformity with the rules of the General Agreement 1994 and the WTO
Agreement on Agriculture.  Seasonal restrictions on fruit imports and the Interministerial Agreement
061 of 31 January 1991 concerning quotas for wheat im ports had been eliminated in November 1994.
At the time of accession to the WTO, Ecuador would repeal Interministerial Agreement 067 of
20 February 1978 which was the remaining provision in force which allowed official bodies to set
quotas or other restrictions for the import of agri cultural products.  Ecuador's commitments regarding
domestic and export subsidies are reproduced in the agriculture country schedule.  The agricultural
schedule of Ecuador was submitted to the Working Party.  The Working Party took note of these
commitments (paragraph 41).
The representative of Ecuador said that his Government undertook to operate this tariff
adjustment mechanism in conformity with the prov isions of Article II of the General Agreement 1994
and without impairing the rates duty bound in Ecuador 's schedule of concessions.  He added that in
order to comply with the provisions of the WT O Agreement on Agriculture, Ecuador would gradually
eliminate the price band system within a seven year  period in accordance with the time table annexed to
Ecuador's Protocol of A ccession.  During the period for the phase-out of this mechanism, Ecuador
would not enlarge the coverage of the system nor  reintroduce products back into the system.  The
Working Party took note of these commitments (paragraph 48).
Bulgaria
The representative of Bulgaria stated that th e system of import reference prices applied to
agriculture had been eliminated as of 1 January 1995, and that such measures will not be reintroduced
except in accordance with WTO Agreements.  The Working Party took note of this commitment
(paragraph 17).WT/ACC/10
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Panama
The representative of Panama affirmed that  when Panama acceded to the WTO, trade in
agricultural products would be administered in conf ormity with the relevant provisions of the WTO
Agreements.  The Working Party took note of this commitment (paragraph 86).
Latvia
The representative of Latvia said that during a transition period to expire on 1 January 2003,
Latvia would forego the 5 per cent de minimis ex emption for product-specific domestic support and for
non-product specific domestic support in calculating its Current Total AMS as provided for in
paragraph 4 (a) of Article 6 of the Agreement on Ag riculture, provided that the sum of product-specific
and non-product-specific domestic support does not exceed SDR 24 million (representing approximately
8 per cent of the average value of final agricultural production during the period 1994 - 1996) and that
SDR 24 million instead constitutes Latvia’s de minimis exemption under Article 6.4(a) during each yearof the said transition period.  Accordingly, during the transition period, Latvia would not be required to
include product-specific domestic support or non-pr oduct specific domestic support in calculating its
Current Total AMS pursuant to paragraph 4(a) of Ar ticle 6 of the Agreement on Agriculture, and would
not be required to reduce such domestic support in accordance with paragraph 1 of Article 6 of the
Agreement on Agriculture, where the sum of produc t-specific and non-product specific support does not
exceed SDR 24 million during the relevant year.  The Working Party took note of these commitments
(paragraph 109).
Jordan
The representative of Jordan confirmed that the age restriction on imported sheep, described in
paragraph 176, would be eliminated no later than 30 April 2000.  The Working Party took note of this
commitment (paragraph 177).
Members of the Working Party agreed that Jordan had AMS of JD 1,539,199 and Jordan agreed
to reduce this by 13.3 per cent over seven years from the date of accession.  Those Members also
considered that for the purposes of Article 6.4 of  the WTO Agriculture Agreement, Jordan was a
developing country.  Jordan did not grant any export subsidies to agricultural products.  Therepresentative of Jordan confirmed that Jordan woul d bind agricultural exports subsidies at zero in its
goods schedule.  The Working Party took note of this commitment (paragraph 18).
Moldova
The representative of Moldova confirmed th at Moldova would bind agricultural export
subsidies at zero in its Goods Schedule. Th e Working Party took note of this commitment
(paragraph 159).
China
While noting this statement, some members of the Working Party expressed concerns about
China's linkage of import policies for agriculture,  including TRQ allocations, to domestic production
policy and the sub-national supply and utilization si tuation.  Those members requested that China
undertake an appropriate commitment to eliminate these practices.  In response, the representative of
China confirmed that China would base import polic ies for agriculture on commercial considerations
only.  The Working Party took note of  this commitment (paragraph 231).
Some members of the Working Party expressed further concerns in relation to administrative
guidance provided at the national and sub-national level which could have the effect of influencing theWT/ACC/10
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quantity and composition of agricultural imports.  T hose members considered reform of these practices
toward full WTO consistency as an essential elemen t of China's accession.  To ensure effective market
access opportunities were created for imported products, some members requested assurances from
China that agricultural and trade policies would not discriminate in a WTO inconsistent manner against
imported products.  Consistent with China's commit ment to uniform administration, the representative
of China confirmed that, by the date of accession, Chin a would not maintain, resort or revert to guidance
plans or administrative guidance at the national or s ub-national level that regulate the quantity, quality or
treatment of imports, or constitute import substitu tion practices or other non-tariff measures, including
those maintained through state trading enterprises at  the national or sub-national level.  The Working
Party took note of this commitment (paragraph 232).
Some members of the Working Party expressed concern that large stocks in China of grain
and cotton had been procured at relatively high prices by state-trading enterprises or other state-affiliated, state-run, or state-controlled entities a nd noted that exports of these or other government-
purchased products at prices lower than the comparable price charged for the like product to buyers in
the domestic market could be challenged as an export subsidy or as inconsistent with other WTO
obligations.  These members requested that China ensure that all entities, including state trading
enterprises and any other state-affiliated, state-run, or state-controlled entity at the national or sub-national level operated in accordance with China's WTO obligations, including those on export
subsidies.  In response, the representative of China confirmed that all entities in China would operate
in accordance with China's WTO obligations, includ ing those on export subsidies.  Further, the
representative of China stated that national and sub-national authorities would not provide fund
transfers or other benefits to any entities in China that would be inconsistent with its WTOobligations, including to offset losses accrued through exports. The Working Party took note of these
commitments (paragraph 233).
The representative of China confirmed that by the date of accession, China would not
maintain or introduce any export subsidies on agricultural products.  The Working Party took note of
this commitment (paragraph 234).
In implementing Article 6.2 and 6.4 of the Agreement on Agriculture, the representative of
China confirmed that while China could provide support through government measures of the types
described in Article 6.2, the amount of such support would be included in China's calculation of its
Aggregate Measurement of Support ("AMS").  He noted that China's Total AMS Commitment Level
was set forth in Part IV, Section I of China's Schedule.  The representative of China further confirmed
that China would have recourse to a de minimis  exemption for product-specific support equivalent to
8.5 per cent of the total value of production of a basic agricultural product during the relevant year.The representative of China confirmed that China would have recourse to a de minimis  exemption for
non-product-specific support of 8.5 per cent of the value of China's total agricultural production
during the relevant year.  Accordingly, these percentages would constitute China's de minimis
exemption under Article 6.4  of the Agreement on Agriculture.  The Working Party took note of these
commitments (paragraph 235).
Some members of the Working Party noted  that although WT/ACC/CHN/38/Rev.3 did
provide a basis for supporting the commitments in China's Schedule, this document still contained
issues which required further methodological clarification relating to policy classification.  The
representative of China confirmed that this clarification would be addressed in the context of China's
notification obligations under the Agreement on Agri culture.  The Working Party took note of this
commitment (paragraph 238).WT/ACC/10
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Chinese Taipei
The representative of Chinese Taipei stated that  Chinese Taipei's policy was to liberalise the
agricultural sector.  In response to questions, the repr esentative of Chinese Taipei indicated that the price
support mechanisms operated to purchase agricultur al products from farmers at guaranteed prices,
which were set above the production cost of the product.  In res ponse to further questions the
representative of Chinese Taipei informed members of the Working Party that Chinese Taipei
operated a system to compensate farmers for damage caused by competition from imports of
agricultural products.  Relief was accorded if producers of major agricultural products suffered
serious injury as a result of the liberalisation of imports due to trade negotiations or policy changes.  If
the quantity of such products imported during the injury period had increased by 20 per cent or more
compared with a reference period of the previous three years; or the imported products had been
subsidised or had otherwise benefited from unfair trade practices.  Serious injury was deemed to occurwhen the market price fell below the cost of production.  The sixteen products eligible for relief under
the Regulations were as follows: citrus, apples, plums, peaches, guavas, pears, wax apples, grapes, tea
leaves, beef, pork, duck meat, bred shrimps, pi neapples, chicken meat and clams.  In 1995, the
legislation was amended to the "Rules for Redressing Damage to Farmers Caused by Agricultural
Imports. "  It broadened the eligible products to all agricultural products.  The representative of
Chinese Taipei also submitted to the Working Pa rty information concerning the draft Plan on
implementation of this program.  The representative of Chinese Taipei confirmed that measures taken
to redress damage to farmers caused by agricultural imports would be included in the calculation of
Chinese Taipei's AMS calculations and AMS reduction commitments according to the Agreement on
Agriculture; measures taken for fishery products would be consistent with subsidy rules as set out inthe SCM Agreement.  The Working Party took note of this commitment (paragraph 171).
Some members of the Working Party expresse d continued concern about Chinese Taipei's
practice of auctioning central rice stocks for export only.  These members noted that only livestock feed
businesses had access to these stocks for domestic use, and only at fixed prices.  In the view of these
members, this practice was an export subsidy.  In re sponse, the representative of Chinese Taipei stated
that in addition to livestock feed businesses, livesto ck and fish farmers also had access to the rice stocks.
Chinese Taipei did not consider that the practice am ounted to an export subsidy.  However, in order to
alleviate members from the concern, the representative of Chinese Taipei stated that purchasers of rice
from the central stock would not be required to export  the purchased rice.  Chinese Taipei also stated
that upon accession, anyone having the right to trade in rice in Chinese Taipei would have access to
aged rice from central stocks on the same terms offered to exporters, and that no further trade-based
restrictions would be imposed.  The Working Part y took note of these commitments (paragraph 174).
The representative of Chinese Taipei stated that upon accession, in accordance with the
provisions of the Agreement on Agriculture, Chinese Taipei would eliminate all of its WTO-inconsistent
quantitative restrictions and bind all tariffs applied on imports of agricultural products listed in Annex I
of the Agreement.  Further, in accordance with Article 3, Part II of the Agreement on Agriculture,
Chinese Taipei would not provide export subsidies,  nor support in favour of domestic producers, in
excess of the commitment levels specified in the Sche dule in Annex I to the Draft Protocol of Accession
and confirmed that from the date of accession, suppor t previously granted for the production of tobacco
and grapes would be calculated into AMS.  The Working Party took note of these commitments
(paragraph 180).
Chinese Taipei's commitments on agricultural tariffs, on domestic support and export subsidies
for agricultural products were reproduced in the Sc hedule of Concessions and Commitments in Annex I
to the Draft Protocol of Accession of Chinese Taipei  to the WTO.  The Working Party took note of these
commitments  (paragraph 181).WT/ACC/10
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- Trade in Civil Aircraft
Kyrgyz Republic
The representative of the Kyrgyz Republic c onfirmed that his Government would become
signatory to the Agreement on Trade in Civil Airc raft on terms and conditions acceptable to it and the
other parties to that Agreement within a reasonable period of time, but in no case later than the date on
which it accords duty free treatment on the products covered by the Agreement to another country which
has also become signatory to the Agreement.  The Working Party took note of this commitment
(paragraph 122).
Latvia
The representative of Latvia said that Latvia would implement the Agreement on Trade in Civil
Aircraft without exceptions or transitional period at the time of accession.  The representative of Latvia
confirmed that Latvia would become a signatory to the Agreement on Trade in Civil Aircraft upon
accession to the WTO.  The Working Party took note of this commitment. (paragraph 110).
Estonia
The representative of Estonia confirmed that  Estonia would become a signatory to the
Agreement on Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of this
commitment. (paragraph 116)
Georgia
The representative of Georgia said that Georgia would, from the date of accession,  implement
the Agreement on Trade in Civil Aircraft without ex ceptions or transitional period.  The representative
of Georgia confirmed that Georgi a would become a signatory to the Agreement on Trade in Civil
Aircraft upon accession to the WTO.  The Working Party took note of this commitment(paragraph 125).
Albania
The representative of Albania stated that Albania committed that at the time of accession its
imports on civil aircraft and parts will be zero.  Furthermore, Albania will be in conformity with the
Agreement on Trade in Civil Aircraft and will be ready to sign the Agreement at the time of accession.
The Working Party took note of those commitments (paragraph 154).
Oman
The representative of Oman stated that, in order to become acquainted with the agreement,
Oman will become an observer in the agreemen t upon accession and will join within three years of
accession, or at the time it eliminates tariff duties on imports of aircraft or aircraft parts for any member
of the Agreement on a preferential basis, which ever comes first.  The Working Party took note of these
commitments. (paragraph 128).
Croatia
The representative of Croatia confirmed that Croatia would implement the Agreement on Trade
in Civil Aircraft without exceptions or transitiona l period from the date of accession.  The representative
of Croatia confirmed that Croatia would become a si gnatory to the Agreement on Trade in Civil Aircraft
upon accession to the WTO.  The Working Party to ok note of this commitment (paragraph 168).WT/ACC/10
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Lithuania
The representative of Lithuania confirmed that Lithuania would become a signatory to the
Agreement on Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of
this commitment (paragraph 157).
Moldova
In response, the representative of Moldova stated that his Government would initiate
negotiations for membership in the Agreement on Trade in Civil Aircraft immediately after accession
to the WTO. He further confirmed that the Schedule of Concessions on Goods that is reproduced in
Part I of the Annex to the Protocol of Accession establishes duty free treatment for products used in
civil aircraft. The Working Party took note of this commitment (paragraph 153).
China
The representative of China confirmed that Ch ina would not impose any provisions of offsets
or other forms of industrial compensation when purchasing civil aircraft, including specified types or
volumes of business opportunities.  The Working Party took note of this commitment
(paragraph 240).
5. - Textiles
Oman
The representative of Oman stated that the qua ntitative restrictions on imports of textiles and
clothing products originating in Oman between Oman  and WTO members that were in force on the date
prior to the date of accession of Oman to the WTO should be notified to the Textiles Monitoring Body
(TMB) by the Members maintaining such restrictions and would be applied for the purposes of Article 2
of the Agreement on Textile and Clothing.  He said th at the provisions of that Article, in particular
paragraphs 13 and 14 thereof, would apply in stages in  respect of base levels and growth rates from the
date of Oman's accession.  The Working Party to ok note of this commitment (paragraph 130).
China
Some members of the Working Party proposed and the representative of China accepted that
the quantitative restrictions maintained by WTO Members on imports of textiles and apparel productsoriginating in China that were in force on the date prior to the date of China's accession should be
notified to the Textiles Monitoring Body ("TMB") as being the base levels for the purpose of
application of Articles 2 and 3 of the WTO Agr eement on Textiles and Clothing ("ATC").  For such
WTO Members, the phrase "day prior to the date  of entry into force of the WTO Agreement",
contained in Article 2.1 of the ATC, should be deemed to refer to the day prior to the date of China's
accession.  To these base levels, the increase in growth rates provided for in Articles 2.13 and 2.14 of
the ATC should be applied, as appropriate, from the date of China's accession.  The Working Partytook note of these commitments (paragraph 241).
The representative of China agreed that the following provisions would apply to trade in
textiles and clothing products until 31 December 2008 and be part of the terms and conditions for
China's accession:
(a) In the event that a WTO Member believed that imports of Chinese origin of textiles and
apparel products covered by the ATC as of the date the WTO Agreement entered into force ,
were, due to market disruption, threatening to impede the orderly development of trade in
these products, such Member could request consultations with China with a view to easing orWT/ACC/10
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avoiding such market disruption.  The Member requesting consultations would provide China,
at the time of the request, with a detailed factual statement of reasons and justifications for its
request for consultations with current data which, in the view of the requesting Member,
showed:  (1) the existence or threat of market disruption;  and (2) the role of products of
Chinese origin in that disruption;
(b) Consultations would be held within 30 days of receipt of the request.  Every effort would be
made to reach agreement on a mutually satisfactory solution within 90 days of the receipt of
such request, unless extended by mutual agreement;
(c) Upon receipt of the request for consultations, China agreed to hold its shipments to the
requesting Member of textile or textile products in the category or categories subject to theseconsultations to a level no greater than 7.5 per cent (6 per cent for wool product categories)
above the amount entered during the first 12 mont hs of the most recent 14 months preceding
the month in which the request for consultations was made;
(d) If no mutually satisfactory solution were reached during the 90-day consultation period,
consultations would continue and the Member requesting consultations could continue the
limits under subparagraph (c) for textiles or textile products in the category or categories
subject to these consultations;
(e) The term of any restraint limit established under subparagraph (d) would be effective for the
period beginning on the date of the request for consultations and ending on 31 December of
the year in which consultations were requested, or where three or fewer months remained in
the year at the time of the request for consultations, for the period ending 12 months after the
request for consultations;
(f) No action taken under this provision would remain in effect beyond one year, without
reapplication, unless otherwise agreed between the Member concerned and China;  and
(g) Measures could not be applied to the same product at the same time under this provision and
the provisions of Section 16 of the Draft Protocol.
The Working Party took note of these commitments (paragraph 242).
Chinese Taipei
The representative of Chinese Taipei stated that the quantitative restrictions on imports of
textiles and clothing products originating in Chin ese Taipei under arrangements between Chinese Taipei
and WTO Members that were in force on the date prio r to the date of accession of Chinese Taipei to the
WTO would be notified to the Textiles Monitoring Bo dy (TMB) as being the base levels for the purpose
of application of Article 2 of the Agreement on Textiles and Clothing. The representative of Chinese
Taipei stated that for the purpose of Chinese Taipei 's accession to the WTO, the phrase "day prior to the
date of entry into force of the WTO Agreement" contained in Article 2.1 of the Agreement on Textiles
and Clothing would be deemed to refer to the day prio r to the date of accession of Chinese Taipei to the
WTO.  To these base levels the increase in grow th rates provided for in Articles 2.13 and 2.14 of the
Agreement on Textiles and Clothing would be applied, in stages, from the date of accession of Chinese
Taipei to the WTO.  The Working Party took note of these commitments (paragraph 167).WT/ACC/10
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- TRADE-RELATED INTELLECTUAL PROPERTY REGIME
Ecuador
The representative of Ecuador confirmed that the date of application of the provisions of the
Agreement on Trade-Related Aspects of Intellectual Property Rights for Ecuador will be no later than
31 July 1996.  The Working Party took note of this commitment (paragraph 78).
Mongolia
The representative of Mongolia stated that his c ountry's laws in the field of intellectual property
rights were already in conformity with the provis ions of the Agreement on the Trade Related Aspects of
Intellectual Property Rights (TRIPS), and that Mong olia would fully apply the provisions of the
Agreement on TRIPS by the date of its accession to the WTO.  The Working Party took note of this
commitment (paragraph 54).
Bulgaria
The representative of Bulgaria confirmed that his Government would a pply the provisions of
the Agreement on Trade-Related Aspects of Intellectual Property Rights by the date of its accession to
the WTO, without recourse to any transitional peri od.  The Working Party took note of this commitment
(paragraph 85).
Panama
The representative of Panama stated that Panama  would fully apply all the provisions of the
Agreement on Trade Related Aspects of Intellectual Property Rights by the date of its accession to the
WTO, without recourse to any tr ansitional period.  The Working Party took note of this commitment
(paragraph 111).
Kyrgyz Republic
The representative of the Kyrgyz Republic conf irmed that his Government would fully apply
the provisions of the TRIPS Agreement by the date of its accession to the WTO without recourse to a
transitional period.  The Working Party took note of this commitment (paragraph 164).
Latvia
The representative of Latvia confirmed that his Government would fully apply the provisions of
the Agreement on Trade-Related Aspects of Intellect ual Property Rights (TRIPS) by the date of its
accession to the WTO without recourse to a transiti onal period.  The Working Party took note of this
commitment (paragraph 116).
Estonia
The representative of Estonia stated that Estoni a would fully apply all the provisions of the
Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of its accession to the
WTO, without recourse to any tr ansitional period.  The Working Party took note of this commitment
(paragraph 126).WT/ACC/10
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Jordan
The representative of Jordan stated that Jordan  would apply fully all the provisions of the
Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the
WTO, without recourse to any tr ansitional period.  The Working Party took note of this commitment
(paragraph 230).
Georgia
The representative of Georgia stated that Georgi a would comply with all the provisions of the
Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of its accession to the
WTO, without recourse to any tr ansitional period.  The Working Party took note of this commitment
(paragraph 161).
Albania
The representative of Albania stated that her Government would apply fully the provisions of
the Agreement on Trade-related Aspects of Intellect ual Property Rights (TRIPS) by the date of its
accession to the WTO without recourse to a transiti onal period.  The Working Party took note of this
commitment (paragraph 153).
Oman
The representative of Oman stated that Oman would apply fully all the provisions of the
Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the
WTO, without recourse to any tr ansitional period.  The Working Party took note of this commitment
(paragraph 140).
Croatia
The representative of Croatia that his Governme nt would apply fully the provisions of the
Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS) by the date of its accession
to the WTO without recourse to a transitional peri od.  The Working Party took note of this commitment
(paragraph 202).
Lithuania
The representative of Lithuania confirmed that his Government would fully apply the
provisions of the Agreement on Trade-Related Aspect s of Intellectual Property Rights (TRIPS) by the
date of its accession to the WTO without recourse to a transitional period.  The Working Party took
note of this commitment (paragraph 166).
Moldova
The representative of Moldova confirmed that Moldova would comply with all the provisions
of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession
to the WTO without recourse to any transitional period. The Working Party took note of thiscommitment (paragraph 216).
China
The representative of China stated that for accession to the WTO Agreement and compliance
with the TRIPS Agreement, further amendments had been made to the Patent Law.  The amendmentsWT/ACC/10
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to the Copyright Law and the Trademark Law, as well as relevant implementing rules covering
different areas of the TRIPS Agreement, would also be accomplished upon China's accession.  The
representative of China stated that laws adopted by the National People's Congress and administrative
regulations, including implementing rules, issued by the State Council were applied and enforced by
the people's courts. The Working Party took note of these commitments (paragraph 252).
The representative of China responded that China's IPR laws provided that any foreigner
would be treated in accordance with any agreemen t concluded between the foreign country and China,
or in accordance with any international treaty to which both countries were party, or on the basis of
the principle of reciprocity.  The representative of China further confirmed that China would modify
relevant laws, regulations and other measures so as to ensure national and MFN treatment to foreign
right-holders regarding all intellectual property ri ghts across the board in compliance with the TRIPS
Agreement.  This would include adjustments of th e clearance requirement mentioned in the previous
paragraph to ensure national treatment.  The Working Party took note of these commitments
(paragraph 256).
The representative of China responded that, realizing that there were some existing
differences between China's copyright laws and the TRIPS Agreement, the amendment to the
Copyright Law had been accelerated.  The proposed amendments would clarify the payment system
by broadcasting organizations which use the re cording products and also include the following
provisions: rental rights in respect of computer programs and movies, mechanical performance rights,
rights of communication to the public and related protection measures, protection of database
compilations, provisional measures, increasing the legitimate compensation amount and strengthening
the measures against infringing activities.  China's copyright regime including Regulations for theImplementation of the Copyright Law and the Provisions on the Implementation of the International
Copyright Treaty would be amended so as to ensu re full consistency with China's obligations under
the TRIPS Agreement.  The Working Party took note of these commitments (paragraph 259).
The representative of China stated that with the development of China's market economy and
the further implementation of the TRIPS Agreement,  China's legislative and law enforcement bodies
had also realized that the existing trademark law fe ll somewhat short of fulfilling the requirements of
the TRIPS Agreement and the Paris Convention in a few aspects and were therefore preparing to
amend the existing trademark law to fully meet the requirements of the TRIPS Agreement.
Modifications would mainly be made to the followin g aspects: to include the trademark registration of
three-dimensional symbols, combinations of colours, alphabets and figures; to add the content of
collective trademark and certification trademark (including geographical indications); to introduce
official symbol protection; to protect well-known trad emarks; to include priority rights; to modify the
existing trademark right confirmation system and offer interested parties the opportunity for judicial
review concerning the confirmation of trademark rights;  to crack down on all serious infringements;
and to improve the system for providing damages for trademark infringement.  The Working Party
took note of these commitments (paragraph 263).
Members of the Working Party took note of the progress achieved on providing protection for
geographical indications and reiterated the importance of China's legislation complying with the
obligations under the TRIPS Agreement (Articles 22, 23 and 24).  The representative of China shared
this assessment and reiterated China's intention to fully comply with relevant articles in the TRIPS
Agreement on geographical indications. The Working Party took note of this commitment
(paragraph 265).
He further stated that Article 5 of China's Patent Law stipulated that inventions that violate
laws of China or social morality or prejudice public interest would not be entitled to patent right.
While literally there was a difference between Article 5 of China's Patent Law and the TRIPS
Agreement, in practice, during the review of patent applications, the interpretation of "violating lawsWT/ACC/10
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of China" had been restricted to "if laws of China prohibit the sale of a certain patented product, or
prohibit the sale of products manufactured by a patented method, the granting of patent right cannot
be denied to this product invention or this invention of product manufacturing method by relying on
Article 5 of the Patent Law".  Hence, in essence, he concluded that there was no difference between
Article 5 of the Patent Law as applied and the TRIPS Agreement.  Nonetheless, China would amendthe Implementing Rules of the Patent Law to ensure that this provision would be implemented in full
compliance with Article 27.2 of the TRIPS Agreement, which stipulated that: "Members may exclude
from patentability inventions, the prevention within their territory of the commercial exploitation of
which is necessary to protect ordre public or morality, including to protect human, animal or plant life
or health or to avoid serious prejudice to the environment, provided that such exclusion is not made
merely because the exploitation is prohibited by their law".  The Working Party took note of this
commitment (paragraph 270).
In response, the representative of China agreed that still not all the requirements of Article 31
of the TRIPS Agreement had been incorporated into Chinese law, and that the Implementing Rules of
the Patent Law would therefore be modified so as to  ensure that: (1) use without authorization of the
right-holder would only be permitted if, prior to such use, the proposed user had made efforts to
obtain authorization from the right-holder on reasonable commercial terms and conditions, on theunderstanding that this requirement could be waiv ed in the case of a national emergency or other
circumstances of extreme urgency or in cases of pu blic non-commercial use and subject to the other
provisions of subparagraph (b) of Article 31;  (2) the right-holder would be paid adequate
remuneration in the circumstances of each case, taking into account the economic value of the
authorization (Article 31(h));  (3) any such use wo uld be authorized predominantly for the supply of
the domestic market (Article 31(f)); and (4) in the case of semi-conductor technology, the scope and
duration of such use would only be for public non-commercial use or to remedy a practice determined
after judicial or administrative process to be anti-competitive (Article 31(c)). The Working Party took
note of these commitments (paragraph 275).
The representative of China further confirmed that China would, in compliance with
Article 39.3 of the TRIPS Agreement, provide effective protection against unfair commercial use of
undisclosed test or other data submitted to authorities in China as required in support of applications
for marketing approval of pharmaceutical or of agricultural chemical products which utilized new
chemical entities, except where the disclosure of such data was necessary to protect the public, or
where steps were taken to ensure that the data are protected against unfair commercial use.  This
protection would include introduction and enactment of laws and regulations to make sure that no
person, other than the person who submitted such data, could, without the permission of the personwho submitted the data, rely on such data in support of an application for product approval for a
period of at least six years from the date on which China granted marketing approval to the person
submitting the data.  During this period, any second applicant for market authorization would only be
granted market authorization if he submits his own data.   This protection of data would be available
to all pharmaceutical and agricultural products which utilize new chemical entities, irrespective ofwhether they were patent-protected or not.  The Working Party took note of these commitments
(paragraph 284).
Some members of the Working Party expressed some concerns as to the compatibility of
China's rules on control of anti-competitive licensing practices or conditions with the corresponding
obligations under Article 40 of the TRIPS Agreement.  The representative of China stated in responsethat China's legislation would comply with these obligations, notably as to the request for
consultations with other Members.  He stated that these rules would apply across the board to all
intellectual property rights. The Working Party took note of this commitment (paragraph 286).
Some members of the Working Party further urged China to ensure the vigorous application
by Chinese authorities of the enforcement legislation in order to considerably reduce the existing highWT/ACC/10
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levels of copyright piracy and trademark counterfeiting.  Action should include the closure of
manufacturing facilities as well as markets and retail shops that had been the object of administrative
convictions for infringing activities.  The representative of China stated that the measures for cracking
down on intellectual property piracy were always severe in China.  In judicial aspects, courts at all
levels were continuously paying attention to the trial of IPR cases.  As for administration aspects, theadministrative authorities at all levels were putting emphasis on strengthening anti-piracy work.  In
addition, the administrative authorities were also enhancing the legal publication and education of the
general public in a bid to ensure that the legal environment of China would be able to meet the
requirements for enforcing the TRIPS Agreement.  The Working Party took note of these
commitments (paragraph288).
The representative of China further confirmed that, Articles 42 and 43 of the TRIPS
Agreement would be effectively implemented under the judicial rules of civil procedure.  TheWorking Party took note of this commitment (paragraph 291).
The representative of China confirmed that the relevant implementing rules would be
amended to ensure full compliance with Articles 45 and 46 of the TRIPS Agreement, to the effect that
damages paid by the infringer to the right-holder would be adequate to compensate for the injury
suffered because of an infringement of that person 's intellectual property right by an infringer who
knowingly, or with reasonable gr ounds to know, engaged in infringing activity.  The Working Party
took note of this commitment (paragraph 292).
The representative of China stated that Article 61 of the Patent Law would be implemented in
a way fully consistent with Article 50.1-4 of the TRIPS Agreement.  He also stated that "reasonable
evidence" in Article 61 of the Patent Law would be, through implementing rules, clarified to mean"any reasonably available evidence in order to sati sfy with sufficient degree of certainty that the
applicant is the right-holder and that the applicant's right is being infringed or that such infringement
is imminent, and to order the applicant to provide a security or equivalent assurance sufficient to
protect the defendant and to prevent abuse". The Working Party took note of this commitment
(paragraph 296).
The representative of China stated that most IPR enforcement actions in China resulted in
administrative measures to address the infringement.  He noted ongoing efforts to strengthen the
sanctions that were available to administrative authorities and the increased attention given to
enforcement of IPRs.  The representative of China confirmed that the government would continue to
enhance its enforcement efforts, including through the application of more effective administrative
sanctions.  Relevant agencies, including the St ate Administration for Industry and Commerce, the
State General Administration of the People's Republic of China for Quality Supervision andInspection and Quarantine and the Copyright Office, now had the authority to confiscate equipment
used for making counterfeit and pirated products and other evidence of infringement.  These relevant
agencies would be encouraged to exercise their authority to seize and preserve evidence of
infringement such as inventory and documents.  Administrative authorities would have the authority
to impose sufficient sanctions to prevent or deter further infringement and would be encouraged toexercise that authority.  Appropriate cases, including those involving repeat offenders and willful
piracy and counterfeiting, would be referred to relevant authorities for prosecution under the criminal
law provisions.  The Working Party took note of these commitment (paragraph 299).
In response, the representative of China stated that China would provide holders of
intellectual property rights with procedures related to border measures that complied fully with therelevant provisions of the TRIPS Agreement (Articles 51 to 60).  The Working Party took note of this
commitment (paragraph 302).WT/ACC/10
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Some members of the Working Party expressed concerns that criminal procedures could not
be used effectively to address piracy and counterfeiting.  In particular, the monetary thresholds for
bringing a criminal action, as currently applied, were very high and seldom met.  Those thresholds
should be lowered so as to permit effective action that would deter future piracy and counterfeiting.
In response, the representative of China stated that  China's administrative authority would recommend
that the judicial authority make necessary adjustment s to lower the thresholds so as to address these
concerns.  The Working Party took note of this commitment (paragraph 304).
Noting the advanced state of protection for in tellectual property rights in China, the
representative of China confirmed that upon accession China would fully apply the provisions of the
TRIPS Agreement.  The Working Party took note of this commitment (paragraph 305).
Chinese Taipei
The representative of Chinese Taipei committe d that Chinese Taipei would amend relevant
Articles to protect computer programs as literary works and to extend the term of protection to life plus
50 years or 50 years from date of publication.  Th e Working Party took note of these commitments
(paragraph 187).
These amendments had been passed in April 1997 and would enter into force at the time of
accession.  Chinese Taipei also committed to amend Article 134 of the Patent Law so that uponaccession patents issued prior to January 1994 that were still in effect would have a term of protection of
20 years and  12 years as from the date of filing for the invention patents and new design patents
respectively.  The Working Party took note of these commitments (paragraph 198).
The representative of Chinese Taipei noted that  efforts to ensure fully conformity with the
Agreement on TRIPS were ongoing.  Amendments to the Trademark Law passed in April 1997 hadentered into force on 1 November 1998.  The amendments to the Patent Law passed in April 1997
would enter into force upon accession.  The draft fr ameworks for the Integrated Circuits Layout
Protection Law had been promulgated on 11 August  1995 and entered into force on 11 February 1996.
Some members of the Working Party expressed thei r appreciation to the representative of Chinese
Taipei for the information on efforts to impl ement the TRIPS Agreement.  These members
re-emphasized the need for effective enforcement of Chinese Taipei s intellectual property laws as part
of its obligations under the TRIPS Agreement.  The Working Party took note of these commitments
(paragraph 207).
Recognizing that sales into the domestic market  of smuggled or counterfeit imports of alcohol
and tobacco products undermine Chinese Taipei's market for legally marketed products, and wishing to
discourage such activities in the future, the repr esentative of Chinese Taipei confirmed that all
contraband smuggled or counterfeit imports of alcohol  and tobacco products seized would be destroyed,
or otherwise disposed of, taking into account the pr actices of WTO Members in a similar situation, and
that Chinese Taipei would take  additional efforts to prevent such illegal imports.  In this regard,
Chinese Taipei would ensure that certain alcoholic beverage imports would be accompanied by a
certificate of origin similar to that issued by the regu latory authorities in the country of origin in order to
combat counterfeiting.  The Working Party to ok note of these commitments (paragraph 208).
The representative of Chinese Taipei stated that Chinese Taipei would fully apply the
provisions of the Agreement on TRIPS by the date  of accession, without recourse to any transitional
period.  Chinese Taipei would furthermore ensure by the date of accession:
(a) full protection of geographical indications (including against trademarks which contain
or consist of such an indication), as well as of well-known marks (including theenhanced protection pursuant to Article 16.2 and 3 of  the TRIPS Agreement);WT/ACC/10
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(b) the establishment of a registration system for trademarks which incorporates all
conditions as set out in the TRIPS Agreement;
(c) the amendment of Chinese Taipei Copyrigh t Law to comply with Article 14(1) of the
TRIPS Agreement;
(d) the extension to all WTO members of advantages currently given on the basis of
reciprocity, the elimination of any recipr ocity requirements;  and in particular,
(e) effective enforcement (including implemen tation of the special requirements related to
border measures).
The Working Party took note of these commitments (paragraph 209).
 - POLICIES AFFECTING TRADE IN SERVICES
-( Reference to Annexed Schedule to GATS)
For details see Annex 4 of this Note.
- Policies Affecting Trade in Services
Croatia
On a further point raised by a member, the representative of Croatia confirmed that Croatia
would accord national treatment to foreign persons who have acquired assets on whatever legal basis in
respect of their ownership rights and obligations, in accordance with GATS Article XVII.  The Working
Party took note of this commitment (paragraph 204).
China
The representative of China confirmed that paragraph 332 regarding publication of a list of all
organizations that were responsible for authorizing, approving or regulating service activities for each
service sector, including those organizations delegated such authority from the central governmentauthorities, would apply. The representative of China also confirmed that China would publish in the
official journal all of China's licensing procedures and conditions upon accession.  The Working Party
took note of these commitments (paragraph 307).
The representative of China also confirmed that upon accession China would ensure that
China's licensing procedures and conditions would not act as barriers to market access and would notbe more trade restrictive than necessary.  In accordance with China's commitments under the WTO
Agreement, the Draft Protocol and its Schedule of Specific Commitments, the representative of China
confirmed that for those services included in China's Schedule of Specific Commitments, China
would ensure that:
(a) China's licensing procedures and conditions were published prior to becoming effective;
(b) In that publication, China would specify reasonable time frames for review and decision by
all relevant authorities in China's licensing procedures and conditions;
(c) Applicants would be able to request licensing without individual invitation;WT/ACC/10
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(d) Any fees charged, which were not deemed to include fees determined through auction or a
tendering process, would be commensurate with the administrative cost of processing an
application;
(e) The competent authorities of China would, after receipt of an application, inform the
applicant whether the application was considered complete under China's domestic laws and
regulations and in the case of incomplete applications, identify the additional information that
was required to complete the application and provide the opportunity to cure deficiencies;
(f) Decisions would be taken promptly on all applications;(g) If an application was terminated or denied, the applicant would be informed in writing and
without delay the reasons for such action. The applicant would have the possibility of
resubmitting, at its discretion, a new application that addressed the reasons for termination or
denial;
(h) If an application was approved, the applicant would be informed in writing and without delay.
The licence or approval would enable the applicant to start the commercial operations upon
registration of the company with SAIC for fis cal and other similar administrative purposes.
This registration would be completed within 2 months of the submission of a complete file, as
required by public SAIC regulations, and in accordance with China's Schedule of Specific
Commitments;
(i) Where China required an examination to licence professionals, such examinations would be
scheduled at reasonable intervals.
The Working Party took note of these commitments  (paragraph 308).
Some members of the Working Party also expressed concern about maintaining the
independence of regulators from those they regulated. The representative of China confirmed that for
the services included in China's Schedule of Specific Commitments, relevant regulatory authorities
would be separate from, and not accountable to, any service suppliers they regulated, except for
courier and railway transportation services.  For these excepted sectors, China would comply with
other relevant provisions of the WTO Agreement and the Draft Protocol. The Working Party took
note of these commitments (paragraph 309).
The representative of China stated that China would consult with WTO Members and develop
regulations, consistent with China's Schedule of Specific Commitments and its obligations under
GATS, on sales away from a fixed location.  The Working Party took note of this commitment
(paragraph 310).
In response to questions from members of the Working Party regarding certain terms in
China's Schedule of Specific Commitments, the representative of China confirmed the following:   
(a) A "master policy" was a policy that provided blanket coverage for the same legal
person's property and liabilities located in different places.  A master policy could
only be issued by the business department of an insurer's head office or that of its
authorized province-level branch offices.  Other branches were not allowed to issue
master policies.
(i) For master policy business with the state key construction projects as its subject-
matter insured.WT/ACC/10
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If investors on the state key construction projects (i.e., projects that were so listed and
annually announced by the State Development and Planning Commission) met either
of the following requirements, they could purchase a master policy from insurers that
were located in the same place as the investors' legal persons were located.
1. The investment on the subject-matter insured were all from China (including
the reinvestment from the foreign-invested enterprises in China) and the sum of
investment of the investor accounted for over 15 per cent of the total investment.
2. The investment was partially from abroad, and partially from China
(including the reinvestment from the foreig n-invested enterprises in China) and the
sum of investment of the Chinese investor accounted for over 15 per cent of the total
domestic investment.
For those projects that drew all investment from abroad, every insurer could provide
coverage in the form of a master policy.
(ii) A Master policy covering different subject-matters insured of the same legal person.
For those subject-matters insured located in different places and owned by the same
legal person (excluding financial, railway, and post and telecommunications
industries and enterprises), a master policy could be issued on the basis of either ofthe following conditions.
1. For the sake of payment of the premium tax, insurance companies
incorporated where the legal person or accounting unit of the insurance applicant was
located, were allowed to issue a master policy.
2. If over 50 per cent of the insurance amount of the subject-matter insured was
from a larger or medium sized city, then insurers in that city were allowed to issue a
master policy, no matter whether the insurance applicant's legal person or accounting
unit was located in the city.
(b) Large scale commercial risk meant an insurance risk written on any large scale commercial
enterprise if, upon accession, the aggregate annual premium exceeded 800 thousand RMB andthe investment was more than 200 million RMB;  one year after accession, if the aggregate
annual premium exceeded 600 thousand RMB and the investment was more than 180 million
RMB; two years after accession, if the aggregate annual premium exceeded 400 thousand
RMB and the investment was more than 150 million RMB.
(c) Statutory insurance in China's Schedule of Specific Commitments were limited to the
following specific categories, and no additional lines or products would be added:  third party
auto liability insurance, and driver and ope rator liability for buses and other commercial
vehicles.
(d) The representative of China confirmed that any changes to the definition of master policy and
large scale commercial risk would be consistent with China's Specific Schedule of
Commitments and obligations under GATS so as to progressively liberalize access to this
services sector.
The Working Party took note of these commitments (paragraph 312).WT/ACC/10
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Members of the Working Party welcomed China's commitment to permit internal branching for
insurance firms consistent with the phase-out of geographic restrictions.  Some members noted that
China had scheduled certain qualifications as  limitations under GATS Articles XVI and XVII that
foreign insurers had to meet to apply for a licence to provide services in China.  These qualifications
related to a minimum period of establishment in a WTO member, total assets and maintenance of arepresentative office in China.  These qualificati ons should not apply to those foreign insurance
companies established in China seeking authorisati on to establish a branch or sub-branch.   The
representative of China confirmed that the qualifica tions for foreign insurers applying for a licence to
enter China's market would not apply to foreign insure rs already established in China that were seeking
authorization to establish branches or sub-branches . He also confirmed that a branch and a sub-branch
were an extension of the parent enterprise and not a separate legal entity and that China would permit
internal branching accordingly on that basis, and in compliance with China's Schedule of Specific
Commitments, including provisi ons on MFN treatment.  The Working Party took note of these
commitments (paragraph 313).
Some members of the Working Party expressed concern regarding the existing practice of
imposing conditions on the Chinese companies that were allowed to partner with foreign service
suppliers.  These members indicated that this could amount to de facto quotas, as the number of
potential partners meeting those conditions might be limited.  The representative of China confirmed
that a foreign service supplier would be able to pa rtner with any Chinese entity of its choice, including
outside the sector of operation of the joint venture, as  long as the Chinese partner was legally established
in China.  The joint venture as such should meet th e prudential and specific sectoral requirements, on the
same basis as those for domestic enterprises and which must be publicly available.  The Working Partytook note of these commitments (paragraph 314).
The representative of China confirmed that the Chinese and foreign  partners in an established
joint venture would be able to discuss the modificati on of their respective equity participation levels in
the joint venture and implement such modification if agreement was reached by both sides and also
approved by the authorities.  The representative of  China confirmed that such an agreement would be
approved if consistent with the relevant equity commitments in China's Schedule of Specific
Commitments.  The Working Party took note of this commitment (paragraph 315).
The representative of China confirmed that the merging, division, restructuring or other change
of legal form of an insurance company would not impact the prior experience requirements included in
China's Schedule of Specific Commitments if the new entity continued to supply insurance services.
The Working Party took note of this commitment (paragraph 316).
In response to questions from members of the Working Party, the representative of China
confirmed that China would not maintain requirements which had the effect of acting as barriers to the
operation of foreign and joint-venture commodity inspection agencies, unless otherwise specified in
China's Schedule of Specific Commitments.  Th e Working Party took note of this commitment
(paragraph 317).
Some members of the Working Party expressed c oncern regarding market research activities. In
response to questions from members in this resp ect, the representative of China confirmed that, upon
accession, China would remove the prior approval requi rement for market research services, defined as
investigation services designed to secure in formation on the prospects and performance of an
organization's products in the market, including market analysis (of the size and other characteristics of a
market) and analysis of consumer attitudes and prefer ences.  Market research firms registered in China,
which were engaged in such services, would only be required to file the survey plan and the
questionnaire form on record in the statistical agencies  of government at or above the provincial level.
The Working Party took note of these commitments (paragraph 318).WT/ACC/10
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With respect to its Schedule of Specific Commitments, the representative of China confirmed
that, while China had limited its market access commitments in some sectors to permit foreigners to
hold only a minority equity interest, a minority shareholder could enforce rights in the investment
under China's laws, regulations and measures.  Moreover, WTO Members would have recourse to
WTO dispute settlement to ensure implementation of all commitments in China's GATS schedule.The Working Party took note of these commitments (paragraph 320).
Chinese Taipei
The representative of Chinese Taipei confirmed that MOTC would license additional
facilities-based operators effective from July 2001; and, consistent with Chinese Taipei’s
commitments under the GATS, there would be no limitations on the numbers of licenses after Chinese
Taipei becomes a member of the WTO. In addition, MOTC would deregulate international voice
simple resale service from July 2001. From that time, market access to services-based competitionwould be fully open. The Working Party took note of these commitments (paragraph 211).
- TRANSPARENCY
- Publication
Mongolia
The representative of Mongolia stated that from the date of accession, all laws, regulations, or
decrees of whatever character related to trade wi ll be published promptly prior to implementation in
"Ardin Erh" the official newspaper of the Parliame nt and the Government or "Zasgiin Gazriin Medee"
the official newspaper of the Government in such  a manner as to enable governments and traders to
become acquainted with them, and that no law, rule , etc., related to international trade will become
effective prior to publication in one of those organs.  The Working Party took note of these
commitments (paragraph 44).
Bulgaria
The representative of Bulgaria stated that, from the date of accession, all laws and other
normative acts related to trade will be published in the State Gazette promptly.  As a rule, "promptly"
under the WTO Agreements would mean two weeks pr ior to implementation, unless a longer period is
specified under the relevant WTO Agreement.  He stat ed further that they will be accessible to traders
prior to implementation, and that no law, rule, etc. related to international trade will become effective
prior to such publication.  The Working Party took note of this commitment (paragraph 40).
Panama
The representative of Panama said that laws are published in the official publication organ,
which is currently the Official Gazette.  No law en ters into force without previous publication in the
Official Gazette.  He also stated that Panama w ould secure transparency on all publication requirements
and comply with the provisions of Article X of  GATT 1994.  The Working Party took note of these
commitments (paragraph 115).
Oman
The representative of Oman confirmed that Oman would implement fully Article X of GATT
1994, Article III of the GATS and other transparen cy requirements in WTO Agreements requiring
notification and publication.  Oman's legal basis for meeting the transparency requirements of the WTO
was Article 74, Chapter Seven of Sultani Decree No. 101/96, promulgating the Basic Statute of theWT/ACC/10
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State, which stipulated that Laws be published in the official gazette  within two week s of their issue.
Laws entered into force on the date of their public ation, unless another date was specified in the Law.
He confirmed that all laws, regulations, judicial decisions and administrative rulings of general
application, and agreements affecting international trade policy were published in the Official Gazette.
The Working Party took note of this commitment (paragraph 150).
Moldova
Some members of the Working Party requested information on how Moldova would be able
to fully apply the transparency requirements of the GATS, including GATS Article III. In response,
the representative of Moldova stated that Gove rnmental Decision No. 1104 of 28 November 1997
provided that all laws, governmental decisions a nd other legal documents would enter into force only
after their publication thus ensuring compliance with Article III (1) of GATS. The information center
that would be established at the Ministry of Economy and Reforms could serve as a central GATSinquiry point. Other similar inquiry points would be established in other governmental institutions,
such as the Ministry of Finance, National Ba nk, Ministry of Transport and Communications, thus
ensuring compliance with paragraphs 3 and 4 of Article III of GATS. In addition the representative of
Moldova confirmed that it would undertake all necessary measures to ensure full application of other
transparency requirements of the GATS, including GATS Article III.  The Working Party took note ofthese commitments (paragraph 235).
China
The representative of China confirmed that publication of all laws, regulations and other
measures pertaining to or affecting trade in goods, services, TRIPS or the control of forex would
include the effective date of these measures.  It would also include the products and services affectedby a particular measure, identified by appropriate tariff line and CPC classification.  The Working
Party took note of these commitments (paragraph 331).
The representative of China confirmed that China would publish in the official journal, by
appropriate classification and by service where relevant, a list of all organizations, including those
organizations delegated such authority from the national authorities, that were responsible forauthorizing, approving or regulating services activities whether through grant of licence or other
approval.  Procedures and the conditions for obtaining such licences or approval would also be
published.  The Working Party took note of these commitments (paragraph 332).
The representative of China confirmed that none of the information required by the
WTO Agreement or the Draft Protocol to be disclosed would be withheld as confidential information
except for those reasons identified in Section 2(C) of the Draft Protocol or unless it would
demonstrably prejudice the legitimate commercial interests of particular enterprises, public or private.The Working Party took note of this commitment (paragraph 333).
The representative of China confirmed that China would make available to WTO Members
translations into one or more of the official languages of the WTO all laws, regulations and other
measures pertaining to or affecting trade in goods, services, TRIPS or the control of forex, and to the
maximum extent possible would make these laws, regulations and other measures available beforethey were implemented or enforced, but in no case later than 90 days after they were implemented or
enforced.  The Working Party took note of these commitments (paragraph 334).
The representative of China confirmed that China would establish or designate one or more
enquiry points where all information relating to the laws, regulations and other measures pertaining to
or affecting trade in goods, services, TRIPS or the control of forex, as well as the published texts,could be obtained and would notify the WTO of any enquiry point and its responsibility.  TheWT/ACC/10
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information would include the names of national or sub-national authorities (including contact points)
responsible for implementing a particular measure.  The Working Party took note of these
commitments (paragraph 336).
Chinese Taipei
An illustrative list of the amendments that would be introduced to some of the above-mentioned
laws was reproduced in Attachment D to this Repor t.  The representative of Chinese Taipei further
stated that Chinese Taipei would ensure that fro m the date of accession, all laws, regulations, judicial
decisions and administrative rulings relating to trad e would be published promptly so that governments
and traders could become acquainted with them.  The Working Party took note of these commitments
(paragraph 216).
The representative of Chinese Taipei further stat ed that Chinese Taipei would ensure that from
the date of accession, all laws, regulations, judicial  decisions and administrative rulings of general
application relating to trade in goods, as well as meas ures subject to the transparency provisions of the
GATS and TRIPS Agreement would be translated and published in an official WTO language no later
than 90 days after enactment or issuance.  Such measures would, however, be published in the official
language of Chinese Taipei prior to the date such measures were to be implemented or enforced except
in cases of extreme emergency publi cation would be done on an expedited basis thereafter.  In respect of
enquiry points required to be established under the WTO Agreement or the Draft Protocol, the
representative of Chinese Taipei stated that Chin ese Taipei would establish or designate an enquiry
point where, upon request of any i ndividual or enterprise, all info rmation relating to the measures
required to be published may be obtained.  Replies to enquiries for information would generally be
provided within 30 calendar days after receipt of  a request.  In exceptional cases, replies may be
provided within 45 calendar days after receipt of a request.  Replies would be complete and would
represent the authoritative view of Chinese Taipei.  The Working Party took note of these commitments
(paragraph 217).
The representative of Chinese Taipei stated that upon accession, Chinese Taipei, would provide,
except in cases of extreme emergency, a period for appropriate authorities, including those of other
WTO members, to comment on all laws, regulations and other measures pertaining to or affecting trade
in goods, services, or TRIPS of at least 60 calendar days before such measures were implemented.   If
prior comment was not possible in such cases of emergency, comments would be accepted and
considered immediately after implementation.  Th e Working Party took note of these commitments
(paragraph 219).
- Notification
Ecuador
The representative of Ecuador said that no later than  the earlier of the date of entry into force of
the Protocol of Accession or the date specified be low for the relevant provision, Ecuador shall submit
notifications (other than notifications required to be  made on an ad hoc basis) pursuant to the following
provisions of Multilateral Trade Agreements for which the date specified in those provisions is earlier to
the date of entry into force of the Protocol of A ccession:  Agreement on Implementation of Article VI of
GATT 1994:  1 August 1995;  Agreement on Safeguards, Articles 11.1, 11.2, 12.6 and 12.7:
1 August 1995;  Agreement on Subsidies and Counter vailing Measures:  1 August 1995;  Agreement on
Technical Barriers to Trade:  1 September 1995;  Agreement on Textiles and Clothing:
1 September 1995.  No later than the earlier of 1 August 1995 or the date of entry into force of the
Protocol of Accession, Ecuador shall submit all other not ifications other than notifications required to be
made on an ad hoc basis as required by the WTO Ag reement.  The Working Party took note of these
commitments (paragraph 79).WT/ACC/10
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Ecuador is committed to notify the Secretariat annually of the implementation of the phased
commitments with definitive dates for compliance referred to in paragraphs 9, 19, 34, 48, 59, 75, 77 and
78 of this Report and to identify any delays in im plementation together with the reasons therefore
(paragraph 80).
Mongolia
The representative of Mongolia confirmed that dr aft notifications pursuant to provisions of the
following Multilateral Trade Agreements had been prepared and circulated for the review of the
Working Party (see paragraph 3 above) and that Mongolia would submit the following notifications
upon entry into force of its Protocol of Accession:   Agreement on Agriculture;  Agreement on Sanitary
and Phytosanitary Measures;  Agreement on Import Licensing Procedures;  Agreement on the
Implementation of Article VII of the GATT 1994;  a nd the Agreement on Technical Barriers to Trade.
He added that pursuant to the commitments made in the course of the accession negotiations referred to
in paragraph 61 below, notifications pursuant to provisions of the following Multilateral Trade
Agreements would be submitted by Mongolia upon entry into force of the Protocol of Accession;  the
Agreement on Subsidies and Countervailing Measures, the Agreement on TRIMS, the Agreement on
Implementation of Article XVII of the GATT 1994, and the Agreement on TRIPS.  He also confirmed
that all other notifications would be made by M ongolia in accordance with the time limits arising from
paragraph 4(b) of Mongolia's Prot ocol of Accession to the WTO.  The Working Party took note of these
commitments (paragraph 60).
Also see the section after paragraph 2 and the section after paragraph 3 in the Protocol of
Accession of Mongolia.
Bulgaria
The representative of Bulgaria also stated that his Government would notify the WTO
Secretariat annually of the implementation of th e phased commitments with definitive dates for
compliance referred to in paragraphs 29, 37, 45, 80 and 88 of this Report and would identify any delays
in implementation together with the reasons th erefore.  The Working Party took note of this
commitment (paragraph 90).
Panama
The representative of Panama said that upon en try into force of the Protocol of Accession,
Panama would submit notifications of legislati on pursuant to the implementation of the following
provisions of Multilateral Trade Agreements for which the date specified in those provisions is earlier
than the date of entry into force of the Protocol of Accession, and any other notifications required for the
following Agreements:  Agreement on Sanitary a nd Phytosanitary Measures;  Agreement on Import
Licensing Procedures;  Agreement on Technical Barr iers to Trade;  and the Understanding on the
Interpretation of Article XVII of the GATT 1994. The notifications for the Agreement on
Implementation of Article VII of the GATT 1994 would be submitted by 1 January 1997.  Any
regulations subsequently enacted by Panama which ga ve effect to the laws enacted to implement the
above mentioned Agreements would also conform to  the requirements of those Agreements.  Draft
notifications for the Agreements  on Agriculture and Subsidies and Countervailing Measures had been
examined by the Working Party and those notifica tions would be submitted to the WTO Secretariat at
the time of Panama's accession.  The Working Part y took note of these commitments (paragraph 113).
The representative of Panama also stated that his Government would notify the WTO
Secretariat annually of the implementation of th e phased commitments with definitive dates for
compliance referred to in paragraphs 35, 53, 63 and 68 of this Report and would identify any delays inWT/ACC/10
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implementation together with the reasons therefore.   The Working Party took note of this commitment
(paragraph 114).
Kyrgyz Republic
The representative of the Kyrgyz Republic said that upon entry into force of the Protocol of
Accession, the Kyrgyz Republic would submit all ini tial notifications required by any Agreement
constituting part of the WTO Agreement.  Any regulations subsequently enacted by the Kyrgyz
Republic which gave effect to the laws enacted to  implement any Agreement constituting part of the
WTO Agreement would also conform to the requireme nts of that Agreement.  The Working Party took
note of these commitments (paragraph 168).
Latvia
The representative of Latvia said that at the latest upon entry into force of the Protocol of
Accession, Latvia would submit all initial notifications required by any Agreement constituting part ofthe WTO Agreement.  Any regulations subsequently enacted by Latvia which gave effect to the laws
enacted to implement any Agreement constituting pa rt of the WTO Agreement would also conform to
the requirements of that Agreement.  The Workin g Party took note of this commitment (paragraph 124).
Estonia
The representative of Estonia said that, at the latest upon entry into force of the Protocol of
Accession, Estonia would submit all initial notificati ons required by any Agreement constituting part of
the WTO Agreement.  His Government would notif y its Innovation Fund at the latest upon entry into
force of Estonia's Protocol of A ccession.  Any regulations subsequent ly enacted by Estonia which gave
effect to the laws enacted to implement any Agr eement constituting part of the WTO Agreement would
also conform to the requirements of that Agreemen t.  The Working Party took note of this commitment
(paragraph 136).
Jordan
The representative of Jordan said that, at the late st within six months of the entry into force of
the Protocol of Accession, Jordan would submit all initial notifications required by any Agreement
constituting part of the WTO Agreement.  Some no tifications, as provided for in WT/ACC/JOR/31, will
be made immediately after accession.  Any regulations subsequently enacted by Jordan which gave
effect to the laws enacted to implement any Agr eement constituting part of the WTO Agreement would
also conform to the requirements of that Agr eement.  The Working Party took note of these
commitments (paragraph 240).
Georgia
The representative of Georgia said that, at the latest upon entry into force of the Protocol of
Accession, Georgia would submit all initial notifications required by any Agreement constituting part ofthe WTO Agreement.  Any regulations subsequently enacted by Georgia which gave effect to the laws
enacted to implement any Agreement constituting pa rt of the WTO Agreement would also conform to
the requirements of that Agreement.  The Working Party took note of this commitment (paragraph 172).
Albania
The representative of Albania said that, at the latest upon entry into force of the Protocol of
Accession, Albania would submit all initial notifications required by any Agreement constituting part of
the WTO Agreement.  Any regulations subsequently enacted by Albania which gave effect to the lawsWT/ACC/10
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enacted to implement any Agreement constituting pa rt of the WTO Agreement would also conform to
the requirements of that Agreement.  The Working Party took note of these commitments
(paragraph 160).
Oman
The representative of Oman said that Oman w ould submit all initial notifications required by
any Agreement constituting part of the WTO Agreem ent according to the schedule in Table 5 attached
to this report.  Any regulations subsequently enacted  by Oman which gave effect to the laws enacted to
implement any Agreement constituting part of the WTO Agreement would also conform to the
requirements of that Agreement.  The Working Pa rty took note of this commitment (paragraph 151).
Croatia
The representative of Croatia said that, at the latest upon entry into force of the Protocol of
Accession, Croatia would submit all initial notifications required by any Agreement constituting part ofthe WTO Agreement.  Any regulations subsequently enacted by Croatia which gave effect to the laws
enacted to implement any Agreement constituting pa rt of the WTO Agreement would also conform to
the requirements of that Agreement.  The Working Party took note of this commitment (paragraph 216).
Lithuania
The representative of Lithuania said that at the latest upon entry into force of the Protocol of
Accession, Lithuania would submit all initial notifications required by any Agreement constituting
part of the WTO Agreement.  Any regulations subsequently enacted by Lithuania which gave effect to
the laws enacted to implement any Agreement constituting part of the WTO Agreement would also
conform to the requirements of that Agreement.  The Working Party took note of this commitment
(paragraph 179).
Moldova
The representative of Moldova confirmed that a schedule of notifications required by
Agreements constituting part of the WTO Agreement had been submitted in document
WT/ACC/SPEC/MOL/6/Rev.1 with information about  deadlines for all notifications required upon
accession and immediately after accession.  Any regulations subsequently enacted by Moldova whichgave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement
would also conform to the requirements of that Agreement.  The Working Party took note of this
commitment (paragraph 236).
China
Members of the Working Party requested that China submit the notifications required in the
Draft Protocol and Report to the WTO body with a mandate covering the subject of the notification.
The representative of China confirmed that China would submit its notifications to these bodies,consistent with Section 18.1 and Annex 1A of the Draft Protocol.  The Working Party took note of
this commitment (paragraph 322).
Chinese Taipei
The representative of Chinese Taipei said that the latest upon entry to force of the Draft Protocol
of Accession, Chinese Taipei would submit all notifica tions (other than those required to be made on an
ad hoc basis) required by any Agreement constituting part of the WTO Agreement.  Any regulations
subsequently enacted by Chinese Taipei which gave  effect to the laws enacted to implement anyWT/ACC/10
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Agreement constituting part of the WTO Agreement would also conform to the requirements of that
Agreement.  The Working Party took note of these commitment (paragraph 220).
- TRADE AGREEMENTS
Ecuador
The representative of Ecuador stated that his Go vernment would use its best efforts to ensure
that the WTO provisions for notification, consulta tion, and other requirements concerning preferential
trading systems, free trade areas, and customs unions of which Ecuador is a member are met,
e.g., Article XXIV of the GATT 1994, Article V of GAT S and paragraph 3 of the Enabling Clause.  The
Working Party took note of this commitment (paragraph 70).
Mongolia
The representative of Mongolia stated that when  entering into trade agreements, his government
would comply with the provisions of the WTO including Article XXIV of the GATT 1994, paragraph 3
of the Enabling Clause and Article V of the GATS.  Mongolia also would notify the WTO of any trade
agreements that provided for preferential trade tr eatment.  The Working Party took note of these
commitments (paragraph 48).
Bulgaria
The representative of Bulgaria stated that his Government would observe the provisions of the
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade agreements and
would ensure that the provisions of these WTO Agreements for notification, consultation and other
requirements concerning preferential trading syst ems, free trade areas and customs unions of which
Bulgaria is a member are met from the date of accession.  The Working Party took note of these
commitments (paragraph 78).
Panama
The representative of Panama also stated that  Panama would observe the provisions of the
WTO including Article XXIV of the GATT 1994, paragr aph 3 of the Enabling Clause, and Article V of
the GATS in its trade agreements, and would ensure that the provisions of these WTO Agreements
concerning preferential trading systems, free trade areas, and customs unions of which Panama is a
member are met from the date of its accession.  Th e Working Party took note of these commitments
(paragraph 80).
Kyrgyz Republic
The representative of the Kyrgyz Republic stat ed that his Government would observe the
provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its
participation in trade agreements, and would ensure that the provisions of these WTO Agreements for
notification, consultation and other requirements concerning free trade areas and customs unions of
which the Kyrgyz Republic was a member were met from the date of accession.  He confirmed that the
Kyrgyz Republic would, upon accession, submit notificat ions and copies of its Free Trade Area and
Customs Union Agreements to the Committee on Re gional Trade Agreements (CRTA).  He further
confirmed that any legislation or regulations requir ed to be altered under its Trade Agreements would
remain consistent with the provisions of the WT O and would, in any case, be notified to the CRTA
during its examination of the same.  The Working Party took note of these commitments
(paragraph 172).WT/ACC/10
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Latvia
The representative of Latvia stated that his Go vernment would observe the provisions of the
WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade agreements,
and would ensure that the provisions of these WT O Agreements for notification, consultation and other
requirements concerning free trade areas and custom s unions of which Latvia was a member were met
from the date of accession.  The Working Party took note of these commitments (paragraph 130).
Estonia
The representative of Estonia stated that his Go vernment would observe the provisions of the
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade agreements,
and would ensure that the provisions of these WT O Agreements for notification, consultation and other
requirements concerning preferential trading syst ems, free trade areas and customs unions of which
Estonia was a member were met from the date of accession.  The Working Party took note of thesecommitments (paragraph 140).
Jordan
The representative of Jordan stated that his Go vernment would observe the provisions of the
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade agreements,
and would ensure that the provisions of these WT O Agreements for notification, consultation and other
requirements concerning free trade areas and custom s unions of which Jordan was a member were met
from the date of accession.  The Working Party took note of these commitments (paragraph 247).
Georgia
The representative of Georgia stated that his Go vernment would observe the provisions of the
WTO including Article XXIV of the GATT 1994 and Arti cle V of the GATS in its participation in trade
agreements, and would ensure that the provisi ons of these WTO Agreements for notification,
consultation and other requirements concerning free trade areas and customs unions of which Georgia
was a member were met from the date of accessi on.  He confirmed that Georgia would, upon accession,
submit notifications and copies of its Free Trad e Area and Customs Union Agreements to the
Committee on Regional Trade Agreements (CRTA).  He further confirmed that any legislation or
regulations required to be altered under its Trade Agreements would remain consistent with the
provisions of the WTO and would, in any case, be notified to the CRTA during its examination of the
same.  The Working Party took note of these commitments (paragraph 179).
Albania
The representative of Albania stated that her Go vernment would observe the provisions of the
WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade agreements
from the date of accession, and would ensure that the provisions of these WTO Agreements fornotification, consultation and other requirements c oncerning preferential trading systems, free trade
areas and customs unions of which Albania became a member would be met.  The Working Party took
note of these commitments (paragraph 166).
Oman
The representative of Oman stated that his Government would observe the provisions of
Article XXIV of the GATT 1994 and Article V of th e GATS in its trade agreements, and would ensure
that the provisions of these WTO Agreements fo r notification, consultation and other requirementsWT/ACC/10
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concerning free trade areas and customs unions of which Oman was a member were met from the date
of accession.  The Working Party took not e of these commitments (paragraph 156).
Lithuania
The representative of Lithuania stated that his Government would observe the provisions of
the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its tradeagreements, and would ensure that the provisions of the WTO Agreements for notification,
consultation and other requirements concerning preferential trading systems, free trade areas and
customs unions of which Lithuania is a member are met from the date of accession.  The Working
Party took note of this commitment (paragraph 188).
Moldova
The representative of Moldova confirmed that Moldova would observe all WTO provisions,
including those of Article XXIV of the GATT 1994 and Article V of the GATS in the tradeagreements, and would ensure that the provisions of these WTO Agreements for notification,
consultation and other requirements concerning free trade areas and customs unions of which
Moldova was a member were met from the date of accession. He confirmed that Moldova would,
within 6 months after accession, submit notifications and copies of its Free Trade Area and Customs
Union Agreements to the Committee on Regional Trade Agreements (CRTAs). He further confirmedthat these Agreements would be consistent with th e provisions of the WTO and would, in any case, be
notified to the CRTA during its examination of the same. The Working Party took note of this
commitment (paragraph 223).
- Conclusions
This section of each report lists the commitment paragraphs in the report which are incorporated
by reference in the Protocol of the country concerned.WT/ACC/10
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ANNEX 4: COMMITMENTS ON SERVICES
(a) Horizontal commitments
The four modes of supply identified under the GATS classify transactions depending on the
territorial presence of supplier and consumer at the time of the transaction:
- Mode 1 refers to cross-border trade (the supply of a service from the territory of one
member into the territory of any other Member);
- Mode 2 to consumption of services abroad (the supply of a service in the territory of
one member to the service consumer of any other Member);
- Mode 3 to commercial presence (the supply of a service by a service supplier of one
Member, through commercial presence in the territory of any other member);  and
- Mode 4 to the presence of natural persons ( the supply of a service by a service
supplier of one Member, through presence of natural persons of a Member in theterritory of any other Member).
Limitations based on these classifications are:
- limitations on the number of service suppliers;
- limitations on the total value of service transactions and assets;
- limitations on the total number of service operations as the total quantity of service
output;
- limitations on the total number of natural persons employed; restrictions on specific
types of legal entity as joint venture;  and
- ceilings on foreign equity participation.
All acceding governments have entered limitations in their schedules which apply across all
included sectors.  These horizontal limitations generally touch on the same issues – restriction on real
estate acquisition and ownership, subsidies, limitations on presence of natural persons – as the
limitations entered by WTO original Members in the Uruguay Round.
Ecuador    Mode 4 unbound limitations except comm itments with respect to measures affecting the
entry and temporary stay of the following categories: managers, administrators, legal representatives
and specialists. Limitation on total number of foreign employees.
Mongolia  Mode 4 unbound limitations except commitments with respect to measures affecting the
entry and temporary stay of the following categories:  Business visitors, Intra-Corporate Transferees
and Professionals under a service contract.
Bulgaria  Limitations on payments and transfers.  Exclusion of services relating to the use of nuclear
energy for peaceful purposes.  Subsidies in all se ctors.  Limitations on real estate ownership.
Privatisation related provisions.  Mode 3 limitations on legal form (unbound for representativeoffices) and national treatment limitations on foreign investment.  Mode 4 commitments on intra-
corporate transferees (managers, highly skilled professionals) (maximum three years);  managersWT/ACC/10
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responsible for setting up commercial presence (maximum three month in a year);  and
representatives negotiating the sale of services (maximum three month in a year).
Panama  Partial restriction on land acquisition by foreigners.  Geographical limitation on applicability
of commitments.  Mode 4 commitments with respect to managers, administrators and specialists with
detailed limitations.  Limitation on total number of foreign employees.
Kyrgyz Republic Mode 4 unbound limitations except commitments on services salespersons, intra-
corporate transferees (managers, executives and specialists), persons responsible for the setting up of
a commercial presence and employees of non-established professional enterprises engaging in
substantial business in the Kyrgyz Republic (maximum five years for all categories).
Latvia Mode 3 unbound limitations on purchase of land - only lease up to 99 years permitted.
Unbound limitations on Mode 4 except commitments on - temporary presence of intracorporate
transferees occupying senior managerial or executive positions (maximum five years), specialists, andpersons of an enterprise engaged in substantive business (limited to management consulting) and
business visitors (the duration of temporary stay is limited with a 90 day visa).
Estonia  Mode 1 and 2 limitations on eligibility for national subsidies to those registered under
Estonian Law and to Estonian citizens.  Mode 4 unbound limitations except commitments concerning
temporary entry of essential business persons like executives and senior managers and specialists(limited to a three-year period that may be extended for up to two additional years for a total
maximum of five years); services salespersons, persons responsible for setting up of a commercial
presence of an enterprise in Estonia, and employees of an enterprise engaged in substantive business
(limited to Architectural, Engineering and other Technical Services and Management Consulting and
Services related to Management Consulting, and given a limited duration of stay)
Jordan  Mode 3 limitations on investment in public utilities.  Mode 1,2,3 and 4 unbound limitations on
subsidies. Mode 3 limitations on Foreign Investment (may not be less than a specified amount), Real
Estate ownership and State Owned Land. Mode 4 unbound limitations except for commitments on
Business visitors (entry and stay for 90 days) Intra-Corporate Transferees, Executives, Managers and
Specialists, Professionals. Mode 4 residency requirement with respect to managing directors.
Georgia  Mode 1 and 2 unbound limitations on subsidies. Mode 3 limitations on privatization related
provisions also with respect to real estate purchase. Mode 4 unbound limitations except for
commitments concerning temporary entry of: sales persons; employees setting up commercial
presence; (maximum one year period) Service Suppliers (maximum three months); Intra-Corporate
Transferees including managers, executives and specialists positions (entry is limited to a three-year
period).
Albania  Mode 3 limitations when buying state-ow ned non-agricultural land. No restrictions apply
with regard to the acquisition of private land as well as leasing of land. Mode 4 unbound limitations
except for temporary stay of: Intra-Corporate Transferees, Service sellers (entry is limited to 6 months
but it is renewable), and Persons responsible for the setting up a commercial presence (entry is limited
to 3 months but it is renewable). Limitations on capital transactions and capital movements.
Oman  Commitment that the conditions of ownership, management, operation, juridical form and
scope of activities as set out in a license or other form of approval establishing or authorizing the
operation or supply of services by an existing foreign service supplier, will not be made more
restrictive than they exist as of the date of Oman's accession to the WTO. Mode 3 limitations. on
market access and national treatment.WT/ACC/10
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Croatia  Mode 1, 2, 3 and 4 limitations on eligibility for national subsidies to those who are legal
persons established within the territory of the Republic of Croatia. Mode 3 limitations on Foreign
Investment and Real Estate ownership. Mode 4 unbound limitations except for temporary stay of
Intra-Corporate Transferees, Specialists and Other essential persons, and Business Visitors (entry is
limited to 90 days or with a 90 day visa, when required).
Lithuania  Mode 3 and 4 limitations on national treatment for investment in organizing lotteries and
eligibility for national subsidies limited to those who are legal persons established within the territory
of the Lithuania.  Mode 4 unbound limitations on market access expect for  temporary presence of
intra-corporate transferees (three years extendable for senior managers and executives, three years for
specialists) and business visitors (three months per year).
Moldova  Mode 3 limitations on land lease not exceeding 99 years and foreign suppliers purchasing
land agricultural and forestry land.  Mode 4 unbound limitations except for temporary entry and stay
of services salespersons (entry is limited to 90 days with prolongation once a year after two months
from the date of expiration) and intra-corporate transferees and executives  (entry is limited to three
years that may be extended for two additional years, but a total term not to exceed five years).
China  Mode 3 limitations on foreign invested enterprises and use of land by enterprises and
individuals.  Mode 3 unbound for existing subsidies to domestic services suppliers in the sectors of
audiovisual, aviation and medical services.  Mode 4 unbound limitations except for entry and
temporary stay of certain natural persons (entry permitted for initial stay of three years and 90 days
for salespersons).
Chinese Taipei  Mode 3 limitations on acquiring rights and interest in land in agriculture, forestry,
fishing, pasture, hunting, salt production, mines and sources of water.  Mode 4 unbound limitations
except for entry and temporary stay of business visitors (entry limited to 90 days), intracorporate
transferees (three-year period renewable in one-year periods), natural persons (no more than three
years) and employees of enterprises outside Chines e Taipei with no commercial presence in Chinese
Taipei (entry limited to 90 days).
(b) Sector specific commitments*
All new Members have entered commitments in a large number of sectors, unlike some
original Members in the Uruguay Round.  The broad picture is therefore one of wide sectoral
coverage, although there are some relevant exclusions and some far-reaching MFN exemptions.  In
those sectors where commitments have been undertaken the tendency is to have minor or no
limitations, while more often a mode of supply is excluded (more frequently mode 1).
All Members have undertaken commitments in:
− professional services (mostly accounting, legal, taxation, architecture and engineering);
− business services (a very wide range of sectors):
− communication services (but the coverage of basic telecom is uneven);
− financial services (in some cases with  important modes 1 and 2 exclusions);
− construction service;  and
− distribution services.
Construction, distribution and financial services are the sectors where the coverage is most complete.
Of the other sectors only one member has not made commitments in tourism services,
environmental services, transport services and health, and only two have not made commitments in
                                                     
* Throughout section indicates "Un bound due to lack of technical feasibility"WT/ACC/10
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social services, recreational services and educational services.  Six members have made commitments
in audiovisual services.
BUSINESS SERVICES
Professional services  (Legal, Accounting, Ta xation, Architectural, Engineering, Integrated
Engineering, Urban Planning and Landscape Architectural Services, Private Medical and
Dental Services, Veterinary Services, Other Human Health Services
Ecuador
Legal services  (advisory services in foreign and international law), architectural and engineering
services:  full commitments in Modes 1, 2 and 3.  Accounting and taxation : full commitments in
Modes 2 and 3.
Mongolia
Accounting and other professional services :  full commitments in Modes 1, 2 and 3.
Bulgaria
Legal services  (advisory services in foreign and international law), accounting and bookkeeping
services (no auditing):  full commitments.  Architectural and engineering services : some limitations
on mode 3 for projects of national or regional significance (partnership with nationals
requirement)and general accreditation/qualification requirements; Mode 4:  accreditation/qualificationrequirements.  Medical and dental services : access granted only to natural persons for private
practice; qualification and residency requirements;  Mode 2 public medical insurance does not cover
treatment abroad and by foreigners in Bulgaria;  Bulgarian language requirement;  Mode 4 unbound.
Veterinary services : access granted only to natural persons for private practice;  economic needs test;
Mode 1 unbound
*.
Panama.  Legal services :  full commitment on international and home law (no court appearances no
drafting of documents).  Accounting services : very limited mode 3 commitments - only agreements
between local and foreign firms and use of foreign firms letterhead by domestic firms.  Taxation
services :  only business tax planning services;  no mode 1;  no NT in all modes .  Architects and
Engineers : commitment only in Mode 3 (also Mode 1 for engineers);  national licensing requirements;
additional limitations on mode 4.
Kyrgyz Republic.  Legal services :  full Modes 1, 2 and 3 commitments in foreign and international
law;  practice as or through a qualified Kyrgyz lawyer;  advocate services reserved to Kyrgyz citizens.
Accounting, auditing, bookkeeping and taxation services :  full commitments in Modes 1, 2 and 3.
Architectural, engineering and urban planning and landscape services :  full commitments.  Medical,
dental, veterinary, midwives, nurses, physiotherapists, and para-medical services :  full commitments
in Modes 1 and 2.  Services in the sphere of intellectual property :  commitments in Modes 1 and 2 and
citizenship requirement for patent agents.
Latvia  Legal services :  full commitments in Modes 1, 2 and 3 except some limitations on market
access in mode 3.  Accounting, auditing and bookkeeping services :  commitments in Modes 1,2 3 and
4 but the director of a firm should be nationally qualified auditor.  Taxation services :  full
commitments in Modes 1, 2 and 3.  Architectural and Landscape :  Commitments in Modes 1, 2 and 3
with limitations on market access in Mode 3 .  Engineering, integrated engineering and urban
planning services :  full commitments in Modes 1, 2 and 3.  Private medical and dental services :
commitments in Modes 1, 2 and 3 with limitations on market access in Mode 2 (public insuranceWT/ACC/10
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schemes do not cover cost of medicare supplied abroad) and  nationality requirement in Modes 3
and 4.  Veterinary services :  full commitments except  Mode 1 unbound*.  Services by midwives and
nurses in private establishments :  Mode 1 unbound*;  commitments in Modes 2 and 3 with limitations
on market access in Mode 2.
Estonia  Legal services :  mode 1 unbound*;   full commitment in mode 2;  very limited mode 3
commitments - only to proprietorships or to law firms with limited liability with permission;  mode 4
unbound*.  International law and law of jurisdiction where service supplier qualifies as a lawyer under
a relevant authority of this jurisdiction:  full commitment mode 4 unbound.  Accounting, auditing and
bookkeeping services, taxation services :  full commitment, mode 4 unbound. Architectural,
engineering and other technical services :  full commitment except in mode 3 at least one responsible
person must be resident of Estonia;  mode 4 unbound.  Medical and dental services :  modes 1 and 4
unbound;  mode 2 full commitment;  mode 3 unbound, except auxiliary training certificate requiredfrom those trained outside Estonia.  Computer and related services, research and development
services, rental/leasing services without operator :  full commitment;  mode 4 unbound. Other
including pre-recorded video cassettes for use in home entertainment equipment :  full commitment
but Mode 4 limitation on market access.
Jordan  Legal services : full commitments in Modes 1, 2 and 3 on advisory services in foreign law.
Auditing services :  auditing services must be through resident licensed auditor;  full limitations in
Mode 3 and unbound in Mode 4, but auditors must be Jordanian nationals.  Accounting and taxation
services :  full commitments in Modes 1, 2 and 3.  Architectural, engineering and urban planning and
landscape architectural services :  full commitments in Modes 1 and 2 but plans must be undersigned
by local engineering firm;  Mode 3 limitations foreign equity, training and nationality limitations.Mode 4 unbound with limitation on nationality.  Medical services : full commitments in Modes 1, 2
and  3, but Mode 3 access is limited to physicians or Jordanian nationality.  Mode 4 unbound with
nationality limitation.
Georgia  Legal services, accounting,, taxation, architectural, engineering, integrated engineering,
urban planning and landscape architectural services : full commitments in Modes 1, 2 and 3.
Medical, dental and veterinary services : unbound* limitations in Mode 1;  full commitments in Modes
2 and 3.
Albania  Legal services :  Full commitments in Modes 1, 2 and 3 for consultancy on law of jurisdiction
by a lawyer qualified in international law.  Othe r legal services:  Full commitments in Mode 2 and
residency/nationality limitations in Modes 1, 3 and 4.  Accounting, taxation, architectural,
engineering, integrated engineering, urban planning and landscape architectural services, medical
and dental services, veterinary services : full commitments in Modes 1, 2 and 3.  Services provided by
midwives, nurses, physiotherapists and paramedical personnel : commitments in Modes 2 and 3 with
unbound* limitations in Mode 1.
Oman  Legal services, accounting, taxation, architectural, engineering, integrated engineering, urban
planning and landscape architectural services, medical and dental services, veterinary services : full
commitments in Modes 1, 2 and 3.
Croatia  Legal services :  full commitments in Modes 1, 2 and 3 (except some limitations on practising
Croatian law and with respect to memberships in Croatian associations).  Accounting : full
commitments in Modes 1, 2 and 3 with some limitations on market access in Modes 1 and 3.
Taxation, architectural, engineering, landscape architectural services :  full commitments in Modes 1,
2 and 3.  Urban planning : commitments in Modes 2 and 3.  Medical and dental Services : unbound
limitations in Mode 1* (except for telemedicine) and commitments in Modes 2 and 3.  Veterinary
services : full commitments in Modes 1, 2 and 3.WT/ACC/10
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Lithuania  Legal, auditing, accounting, taxation, architectural, engineering and integrated
engineering, urban planning and  l andscape architectural, medical and dental, veterinary services
and services provided by midwives, nurses, physiotherapists and para-medical personnel :  full
commitments in Modes 1, 2 and 3, except some limitations in modes 1 and 3 in auditing.
Moldova  Legal services :  full commitments in Modes 1, 2 and 3 for consultancy on home and third
country and international law;  Mode 1 and 3 limitations for consultancy on home country and
international law.  Accounting, taxation, architectural, engineering, integrated engineering and urban
planning and landscape architectural services :  full commitments in Modes 1, 2 and 3.
China  Legal services (excluding Chinese law practice):   full commitments in Modes 1 and 2.  Mode
3 geographic and quantitative limitations for one year after accession, and residency limited to six
months per year.  Business scope defined.  Accounting, auditing and bookkeeping services :  full
commitments in Modes 1 and 2.  Mode 3 limitations on partnerships or incorporated accounting firms.Taxation services :  Full commitments in Modes 1 and 2.  Mode 3 limitations on joint ventures with
foreign majority ownership for six years after accession.  Architectural, engineering, integrated
engineering and urban planning services :  Full commitments in Modes 1 and 2 except for scheme
design.  Mode 3 limitations on joint ventures with foreign majority ownership for five years after
accessions, and home country registration requirements.  Medical and dental services :  Full
commitments in Modes 1 and 2.  Mode 3 limitations on joint ventures (length of service and majority
of medical personnel of Chinese nationality).
Chinese Taipei  Legal services :  full commitments in Modes 1 and 2.  Mode 3 access restricted and
dependent on approval of AFLA.  Accounting, auditing and bookkeeping services :  full commitments
in Modes 1, 2 and3 with Mode 1 and 2 restrictions for services relating to accountant attestationpractice and Mode 3 restricting access to natural persons having established an office other than in a
form of a company.  Taxation services :  Full commitments in Modes 1, 2 and 3 with Mode 1, 2 and 3
restrictions for Chinese Taipei's income tax certification services.  Architectural, engineering,
integrated engineering, urban planning and landscape architectural services :  Full commitments in
Modes 1, 2 and 3 with restrictions on services related to architectural certification practice andprofessional engineer certification practice.  Veterinary services :  Full restrictions in Modes 1, 2 and 3
with Mode 1 restrictions on services related to prescription, diagnosis and examination and Mode 3
restrictions on access to natural persons having established an office other than in a form of a
company and qualification requirements.
Other business services:  (Computer and Related, Research and Development, Real Estate,
Rental/Leasing Without Operators, Other)
Ecuador  Computer and related services : full commitments in Modes 2 and 3.   Airline computer
reservation system :  full commitments in Modes 1, 2 and 3.  Rental or leasing of cars and ships
without operators, services incidental to mining, related scientific and technical consulting services :
full commitments in Modes 2 and 3.  Management consulting and related services :  full commitments
in Modes 1,2 and 3.
Mongolia  Management consulting, engineering services, technical testing and analysis services,
services incidental to mining and related scientific and technical consulting services :  full
commitments in Modes 1, 2 and 3.
Bulgaria  Computer and related services :  full commitments.  Research and development services :
full commitment. advertising services, market research and opinion polling services, management
consulting services, technical testing and analysis services, services incidental to agriculture, hunting,forestry, fishing, mining, manufacturing, maintenance and repair of equipment (excluding transportWT/ACC/10
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equipment), building cleaning services, photographic services and packaging services :  full
commitments.
Panama  Computer and related services :  full commitments.  Rental of cars without drivers :  only
modes 1 and 2.  Advertising :  no NT for modes 1 and 2.  Association with national firm required for
mode 3.  Management consulting and related services :  full commitments.  Services incidental to
agriculture, hunting and forest : partial commitments.  Services incidental to fishing :  modes 1 and 2.
Services incidental to mining and related to manufacturing :  full commitment.  Liberal commitments
also in some other business services.
Kyrgyz Republic C omputer and related services, research and development services, rental/leasing
without and with operators services, advertising services, management consulting services, technical
testing and analysis services, services incidental to agriculture, hunting, forestry, mining, and
manufacturing, scientific and technical consulting services, maintenance and repair of equipment
(excluding transport equipment), printing and publishing services, convention services, and market
research and opinion monitoring service:  full commitments.  Real estate services : no mode 3, full
commitment on modes 1 and 2.  Services incidental to fishing : full commitment on modes 1 and 2.
Services incidental to energy distribution :  no modes 1 and 2, mode 3 commitment excluding
electricity distribution.
Latvia  Computer and related services  (except airline computer reservation systems) :  full
commitments in all sub-sectors.  Research and development services :  full commitments on (a) and
(b).  Rental/leasing without operators relating to ships, relating to other machinery and equipment and
other:  full commitments.  All "F. Other business services"  (a) to (s), MTN/GNS/W/120:  full
commitments.
Estonia  Advertising services, market research and opinion polling, management consulting services,
services related to management consulting, technical testing and analysis services, consulting
services relating to manufacturing, maintenance and repair of equipment, photographic services,
printing, publishing, convention services :  full commitments, mode 4 unbound.
Jordan. Computer and related services : full commitments in Modes 1, 2 and 3 .  Research and
development services : commitments in Modes 1,2 and 3 with some restrictions in Mode 3.  Real
estate services : full commitments only in Mode 2.  Rental and other business services : commitments
in Modes 1 and 2;  limitations in Mode 3 on market access.  Advertising services :  full commitment in
Mode 1 and 2;  mode 3 restrictions to nationals and partnerships with majority national ownership.
Market research, management consulting services and other business services : full commitments in
Modes 1, 2 and 3.  Public opinion polling, technical consulting and maintenance of equipment : Mode
1 unbound limitations;  commitments in Modes 2 and 3.  Photographic services : unbound* limitations
in Mode 1;  commitments in Mode 2 and limitations in Mode 3 on market access.  Printing and
publishing services : full commitments in Modes 1, 2 and 3 except certain limitation in Mode 3 on
market access.
Georgia  Computer and related services : full commitments in Modes 1, 2 and 3, except for unbound
limitations in Mode 1 on maintenance and repair services of office equipment.  Research and
development services :  full commitments in Modes 1, 2 and 3.  Real estate services : full commitments
in Modes 1, 2 and 3.  Rental/leasing services  without operators: full commitments in Modes 1, 2 and
3.  Other business services : full commitments in Modes 1, 2 and 3, except for printing, publishing and
convention services where there are certain limitations on market access in Mode 3.
Albania  Computer and related services : full commitments in Modes 1, 2 and 3.  Other business
services, including advertising, management consulting : full commitments in Modes 1, 2 and 3.WT/ACC/10
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Oman  Computer and related services : full commitments in Modes 1, 2 and 3 (starting no later than 1
January 2003, commercial presence of wholly foreign-owned subsidiaries will be permitted).
Research and development services : full commitments in Modes 1, 2 and 3.  Other business services :
full commitments in Modes 1, 2 and 3.
Croatia  Computer and related services and research and development services : full commitments in
Modes 1, 2 and 3.  Real estate services : commercial presence required in Mode 1.  Research and
development services : full commitments in Modes 1, 2 and 3.  Real estate services : commitments in
Modes 1, 2 and 3 except limitation on market access in Mode 1 (commercial presence required).
Lithuania  Computer and related, research and developmen t, rental and leasing services and other
business services :  full commitments in Modes 1, 2 and 3.  Some mode 3 limitations on rental and
leasing of ships and aircraft and printing and publishing.
Moldova  Computer and related, research and development, rental and leasing, real estate services
and other business services:   full commitments in Modes 1 and 2.  Some Mode 3 limitations (supply
through legal persons incorporated in Moldova).
China  Computer and related services :  Full commitments in Modes 1, 2 and 3, except foreign
majority ownership in joint ventures for software implementation and data processing services.  Mode
4 limitations on qualifications.  Real estate services :  own or leased services:  Full commitments in
Modes 1, 2 and 3 except wholly foreign-owned enterprises not permitted for high standard real estate
projects;  fee or contract based :  Full commitments in Modes 1 and 2.  Mode 3 only in the form of
joint-ventures.  Other business services:  advertising services :  limitations in Modes 1, 2 and 3;
management consulting services :  full commitments in Modes 1 and 2.  Mode 3 limitations on joint-
ventures for six years after accession;  technical testing and analysis and freight inspection services :
full commitments in Modes 1 and 2.  Mode 3 limitations on foreign ownership for four years after
accession;  services incidental to agriculture, forestry, hunting and fishing, related scientific technical
consulting, packaging, convention and translation and interpretation, maintenance and repair, and
rental and leasing services :  full commitments in Modes 1 and 2. Mode 3 limitations – joint-ventures
only.
Chinese Taipei  Computer and related, research and developm ent, real estate, rental/leasing without
operators, and other business services :  full commitments in Modes 1, 2 and 3, except Mode 1
unbound* for building-cleaning services.
Communication services
Ecuador  Telecommunications :  full commitment on all value added services;  cellular telephony, full
commitment, but no mode 1.
Mongolia P ostal services, courier services and value added telecommunications services ;  full
commitments
Bulgaria  Telecommunications :  basic telecommunications:  full commitment, but competition in
public voice services as from 2003 and in infrastructure as from 2005.  The telecommunications
commitments include the Reference Paper on regulatory principles.  Full commitment on on-line
information and data base retrieval, enhanced/value added facsimile, code and protocol conversion,telecommunication equipment rental and sale services and consulting services.
Panama  Telecommunication services :  phased-in commitment in value added services, within one
year though association with nationa l company, within five years dire ctly (uncertain legal status of
these commitments due to location in AD column).WT/ACC/10
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Kyrgyz Republic  Postal services : unbound limitations in Mode 1 and 3, full commitments in Mode 2.
Courier services :  full commitment.  Telecommunications services :  full commitments on value added
and basic services (for international and long distance telephone, telex, telegraph, mobile voice,
mobile data and paging services:  phase in as from 2003);  includes full commitments on regulatory
principles.
Latvia Land-based courier services :  full commitments in Modes 1, 2 and 3 .  Telecommunications
services :  full commitments on basic and value added services, but until 2003 all infrastructure and
basic services reserved to national operator.
Estonia Telecommunication services ;  full commitments, Mode 4 unbound on all basic and value-
added services but as of 1 January 2003 domestic inter-city and international services have to be
switched over the network of the Estonian Telephone  Company Ltd.  In Reference Paper attached to
WT/ACC/EST/28/Add.2 are additional commitments Estonia undertakes as of six months from
accession.
Jordan  Courier services : full commitments in Modes 1, 2 and 3 with limitations on market access in
Mode 3 ( requirement of 51% foreign equity until 1 January 2004).  Telecommunication services  (all
sub-sectors): full commitments in Modes 1 and 2 (except that international call back is not allowed
until  31 December 2004, some limitations in Mode 3 until  31 December 2004. Global mobilepersonal Communication by Satellite: full commitments in Modes 1, 2 and 3 (authorization required).
Paging and pay-phone services: full commitments in Modes 1 and 2 (except for international call
back), limitations on market access in Mode 3 until 31 December 2004.
Georgia Courier services : full commitments in Modes 1, 2 and 3. Telecommunication services : full
commitments in Modes 1, 2 and 3 for Voice telephone services, packet-switched data and circuit-
switched data transmission services and telex services.
Albania Postal services related to parcels and courier services : full commitments in Modes 1, 2
and 3. Telecommunication services  (all sub-sectors): full commitments in Modes 1, 2 and 3 from
1 January 2003  (until then limitations on market access).
Oman  Courier services : full commitments in Modes 1, 2 and 3, except mode 3 limitations on market
access to be eliminated on 1 January 2003. Basic and enhanced Telecommunication services :
commitments in Modes 1 and 2 with limitations in Mode 1 on market access to be phased out n later
than 1 January 2003 (for Telex and Mobile services) or 1 January 2004 (Voice telephone, Packet and
Circuit Switched data). Payphone services: full commitments in Modes 1, 2 and 3 from 1 January
2001 and from 1 January 2002 for calling card services. Private leased circuit services, data and
Internet services: full commitments in Modes 1, 2 and 3 from 1 January 2003.
Croatia Courier services : full commitments in Modes 1, 2 and 3. Basic telecommunication services :
As of 1 January 2003 full commitments in Modes 1, 2 and 3. Enhanced telecommunication services :
commitments in Modes 1, 2 and 3 with limitations on market access (only over network infrastructure
leased from HT). None as of 1 January 2001. Mobile services: full commitments in Modes 1, 2 and 3
from 1 January 2001 (until then limitations on market access).
Lithuania  Courier services :  full commitments in Modes 1, 2 and 3.  Basic and enhanced
telecommunication services :  Commitments in Modes 1, 2 and 3 with some limitations in modes 1 and
3 (Lietuvos telekomas have some exclusive rights until 1 January 2003)
Moldova  Postal services :  International postal services are monopoly of Posta Moldova in Modes 1
and 3.  Also post office counter services until end 2004.  Basic and enhanced telecommunication
services :  Commitments in Modes 1, 3 and 3 with limitations in modes 1 and 3 for public telephoneWT/ACC/10
Page 166
services, satellite communications, business network services and telegraph and telex services to be
phased out by end 2003.
China:  Courier services :  Full commitment sin Modes 1 and 2.  Mode 3 restrictions for four years
after accession.  Value-added telecommunication services:  full commitments in Mode 2.  Limitations
in modes 1 and 3 on foreign investment and geographical restrictions for two years after accession.Basic telecommunication services :  full commitments in Mode 2.  Geographical and foreign
investment limitations in Modes 1 and 3.
Chinese Taipei  Land-based courier services :  full commitments in Modes 1, 2 and 3.  Basic
telecommunication services :  full commitments in Modes 1, 2.  Mode 3 market access full
commitments with restrictions.  Mode 3 national  treatment limitations (composition of Chairman and
board) on all except resale-based services.  Value-added telecommunication services :  full
commitments in Modes 1, 2 and 3.
Audio-visual services
Panama  Full commitments in Modes 1, 2 and 3 with restrictions.
Kyrgyz Republic  Full commitments in Modes 1, 2 and 3.
Jordan  Full commitments in Modes 1, 2 and 3 with restrictions in Mode 3 on market access (motion
picture and video-tape distribution services are subject to 50% foreign equity limitation)
Georgia  Full commitments in Modes 1, 2 and 3, except for sound-recording (limitations in Mode 3
for market access).Oman  Full commitments in Modes 1 and 2, limitations in Mode 3 on market access (on foreign
equity).China  Full commitments in Modes 1 and 2 with restrictions in Mode 3 on joint ventures.
Chinese Taipei  Full commitments in Modes 1, 2 and 3 with Mode 3 domestic production limitations
for radio and television services.
Financial services
Ecuador Insurance Services :  unbound limitations in Modes 1 and 2 and further limitations on
mode 4. Full commitments in Mode 3. Banking: full commitment with some national treatment
restrictions in a footnote.
Mongolia  Full commitment in insurance .  Partial commitments in banking :  excludes lending,
financial leasing, securities, money broking, asset management, and other auxiliary and advisory
services.
Bulgaria  Insurance services :  important aspects of commitments phased-in (3 years and 6 years);
separation between life and non-life;  supply of services only through participation in domestic
companies, but no limits on foreign equity; some limitations on national treatment.  Banking :
modes 1 and 2 unbound;  mode 3 subject to licensing and authorization requirements.  Other financial
services :  only mode 3, subject to various limitations.
Panama  Commitments on insurance  but no mode 1 and 2 for life and non-life.  Banking :  very broad
and very liberal commitments.WT/ACC/10
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Kyrgyz Republic  Insurance :  mode 1 only for insurance of cargo transportation, brokerage and
reinsurance;  mode 3, 49 per cent foreign equity ceiling until 2002.  Banking and other financial
services :  full commitment, but NT mode 3 higher capital requirement for banks with more than
20 per cent foreign equity until 2003.
Latvia  Insurance :  full commitment, but no mode 1 for direct insurance;  mode 3: restriction on legal
form, no branches until 2003 and intermediaries can only be natural persons.  Banking :  full
commitment in all sub-sectors, but no (MA) mode 1, except for (g) securities, (l) provisions and
transfer of financial information and (k) advisory and auxiliary services; residency requirement for
managers of foreign branches and subsidiaries.
Estonia  Insurance and pension fund services :  full commitments, except in mode 3 an insurance joint-
stock company with foreign capital participation ma y include foreigners not exceeding half of the
members of the management group and the head of management must reside in Estonia, mode 4unbound.  Full commitments, mode 4 unbound for reinsurance and retrocession, insurance
intermediation, services auxiliary to insurance.  Banking :  full commitment with mode 4 unbound in
all sub-sectors, but authorisation requirement in mode 1 for acceptance of deposits and other
repayable funds from the public.
Jordan  Insurance services : commercial presence required in Mode 1, unbound limitations in Mode 2.
Mode 3 access restricted to public share holding companies. Reinsurance and retrospection: full
commitments in Modes 1 and 2 with limitations on market access in Mode 3. Agency and Average
and loss adjustment services: unbound limitations in Modes 1 and 2, Mode 3 access restricted to
nationals. Insurance consultancy and Actuarial services: full commitments in Modes 1, 2 and 3.
Banking services:  full commitments in modes 1, 2 and 3 except for credit lending and real property in
Jordan cannot be mortgaged by banks outside Jordan.  Mode 3 services to be provided through banks
and specialized financial companies. Participation in issues of all kinds of securities and Asset
management: unbound limitations in Modes 1 and 2 (with exemptions), Mode 3 market access
restricted to limited partnership. Settlement and clearing services for financial assets; mode 1 unbound
limitations,  Mode 3 restrictions. Advisory and other auxiliary services and provision and transfer of
information : commitments in Modes 1, 2 and 3 with market access limitations in Mode 3.
Georgia  Insurance and Insurance-related services, non-life insurance services : full commitments in
Modes 2 and 3 , limitations in Mode 1 (commercial presence is required). Marine, Aviation and other
Transport insurance services : commitments in Modes 2 and 3 and unbound limitations (except direct
insurance regarding international transport) on market access in Mode 1. Reinsurance and
retrospection, services auxiliary to insurance, insurance intermediation : full commitments in Modes
1, 2 and 3. Banking and other financial Services (all subsectors) : full commitments in  Modes 1, 2
and 3.
Albania  Life insurance and non-life insurance : unbound limitations in Mode 1 (except from 1
January 2005 none for insurance of non-residents and for foreign investments). full commitments in
Mode 2 as of 1 January 2003, commitments in Mode 3 with some limitations on national treatment.
Marine, aviation, transport and reinsurance and retrocession, insurance intermediation and servicesauxiliary to insurance : full commitments in Modes 1, 2 and 3. Banking and other financial services
(all sub-sectors) : unbound limitations on market access in Mode 1, full commitments in Modes 2 and
3, except for limitations on capital controls in Mode 2 to be removed no later than in 2010.
Oman Life insurance and non-life insurance, reinsurance and retrocession : full commitments in
Modes 1, 2 and 3 (starting no later than 1 January 2003, commercial presence in the form of wholly
foreign-owned subsidiaries and branches permitted). Insurance intermediation, and services auxiliary
to insurance : full commitments in Modes 1, 2 and 3 with limitations on market access in Mode 3 8
foreign equity limited to 70%).  Banking and other financial services : full commitments in Mode 1 forWT/ACC/10
Page 168
financial information and advisory services, unbound limitations for other services; commitments in
Modes 2 and 3 with limitations on market access in Mode 3.
Croatia  Life insurance and non-life insurance, insurance intermediation : limitations on market access
in Modes 1 and 2, full commitments in Mode 3. Marine, aviation, transport insurance, reinsurance
and retrocession and services auxiliary to insurance : full commitments in Modes 1, 2 and 3. Banking
and other financial services : limitations on market access in all Modes, full commitments on national
treatment in Modes 1, 2 and 3.
Lithuania  Insurance and insurance-related services :  Insurance companies cannot provide both life
and non-life insurance.  Life and non-life direct insurance and insurance intermediation unbound in
Mode 1.  Full commitments in Modes 2 and 3.  Banking and other financial services :  full
commitments in Modes 1, 2 and 3 except as indicated in horizontal section and Mode 3 limitation in
asset management.
Moldova  Insurance and insurance-related services :  full commitments in Modes 1 2 and 3.  Banking
and other financial services :  full commitments in Modes 1, 2 and 3 except as indicated in horizontal
section.
China  All insurance and insurance-related services :  Mode 1 some elements unbound for market
access and full commitments for national treatment;  full commitments in Mode 2 except unbound in
market access for brokerage;  Mode 3 limitations on form of establishment, geographic coverage,
business scope and licenses.  Banking and other financial services : Mode 1 some elements unbound
for market access and full commitments for national  treatment;  full commitments in Mode 2 except
unbound in market access for brokerage;  Mode 3 limitations on geographic coverage, clients,
licensing and conditions for foreign financial institutions to meet.  Motor vehicle financing by non-
bank financial institutions :  Mode 1 unbound with some exceptions for market access;  full
commitments in Modes 2 and 3.  Provision and transfer of financial information, advisory,
intermediation and other auxiliary financial services :  full commitments in Modes 1, 2 and 3.
Securities : Mode 1 unbound with one exception for market access and full commitments for national
treatment;  full commitments in Mode 2;  Mode 3 unbound with two exceptions.
Chinese Taipei  Insurance and insurance-related services :  direct insurance, insurance
intermediation :  market access Mode 1 unbound except for maritime shipping, commercial aviation,
goods in international transit and individual life-insurance.  Mode 3 limitations.  National treatment
full commitments in Modes 1 and 3, Mode 2 unbound;  reinsurance and retrocession and insurance
auxiliary services :  full commitments in Modes 1, 2 and 3.  Banking and other financial services :
Mode 1 unbound except for provision and transfer of financial information (full commitments), full
commitments in Modes 2 and 3 with detailed restrictions.
Construction services
Ecuador  Construction : site preparation work for mining: full commitments in Modes 1, 2 and 3.
Mongolia  Installation and assembly work : full commitments in Modes 1, 2 and 3. Building
completion and finishing work : full commitments in Modes 2 and 3, unbound limitations in Mode 1.
Bulgaria  Construction and related engineering services : unbound* limitations in Mode 1, full
commitments in Modes 2 and 3 with limitations on market access in Mode 3 for projects of national
or regional significance (partnership with nationals requirement) and general
accreditation/qualification requirement.WT/ACC/10
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Panama  Construction and related engineering services : unbound* limitations in Mode 1, full
commitments in Mode 2. Commitments in Mode 3 on market access (national licensing requirement),
unbound limitations on national treatment in Mode 3.
Kyrgyz Republic  Construction and related engineering services : full commitments in Modes 1, 2
and 3.
Latvia  Construction and related engineering services (five sub-sectors) : unbound* limitations in
Mode 1,  full commitments in Modes 2 and 3.
Estonia  Construction services : full commitments in Modes 1, 2 and 3 except limitations on national
treatment in Mode 3 - at least one responsible person (project manager) must be resident of Estonia.
Jordan  Construction and related engineering services (five sub-sectors) : Unbound* limitations in
Mode 1,   full commitments in Modes 2 and 3 on national treatment.  Limitations in Mode 3 on
market access (maximum 50% foreign equity and the number of foreign engineers not to exceed twicethe number of qualified nationals employed by the same firm).
Georgia  Construction and related engineering services (five sub-sectors) : unbound limitations in
Mode 1 (other than consulting and advisory services), commitments in Modes 2 and 3 with limitations
on national treatment in mode 3 limitations (not less than 50% of the staff must be Georgian
nationals).
Albania  Construction and related engineering services (five sub-sectors) : full commitments in
Modes, 1, 2 and 3.
Oman  Construction and related engineering services (five sub-sectors) : full commitments in Modes,
1, 2 and 3.
Croatia  Construction and related engineering services (five sub-sectors) : unbound* limitations in
Mode 1, full commitments in Modes 2 and 3.
Lithuania  Construction and related engineering services (five sub-sectors) :  Mode 1 unbound*;  full
commitments in Modes 2 and 3.
Moldova  Construction and related engineering services (five sub-sectors) :  full commitments in
Modes 1, 2 and 3.
China  Mode 1 unbound*;  full commitments in Mode 2;  Mode 3 restrictions for foreign-owned
enterprises.Chinese Taipei  Mode 1 unbound
*;  full commitments in Modes 2 and 3.
Distribution services
Ecuador  Wholesale trade services : unbound limitations in Mode 1, full commitments in Modes 2
and 3.
Mongolia  Wholesale trade services :  full commitments in Modes 1, 2 and 3.  Retailing services :
commitments in  Mode 2.  No franchising sector.
Bulgaria  Headnote :  excludes some categories of products for all sectors and contains criteria for
economic needs test.  Commission agents’ services :  unbound limitations in Mode 1, fullWT/ACC/10
Page 170
commitments in Modes 2 and 3.  Wholesale trade services : unbound limitations in Mode 1, full
commitments in Mode 2 commitments with some  limitations on market access in Mode 3 but
unbound limitations for national treatment.  Retailing services :  same as wholesale, but full
commitments on national treatment in Mode 3.  Franchising : commitments in Modes 1(but access is
granted to juridical persons only) and 2. Unbound limitations on market access, full commitments onnational  treatment in Mode 3.
Panama  Commission agents and wholesale trade services :  full commitments in Modes 1, 2 and 3. No
retail services sector . Franchising : commitments in Modes 1, 2 and 3 with limitations on market
access in Mode 1 and 3.
Kyrgyz Republic  Commission agents and wholesale trade services, retailing services, franchising :
full commitments in Modes 1, 2 and 3 (excluding alcoholic beverages, tobacco, and pharmaceutical
for wholesale and alcoholic beverages and tobacco for retail).
Latvia  Commission agents, wholesale trade services, retailing services, franchising :  full
commitments in Modes 1, 2 and 3.
Estonia  Commission agents' services, wholesale trade services, retailing services, franchising :  full
commitments in Modes 1, 2 and 3.
Jordan  Commission agents' services : full commitments in Modes 1, 2 and 3  but commercial presence
is required in Mode 1 (until 1 January 2003) and in Mode 3 market access is restricted to Jordanian
nationals and Jordanians majority ownership by nationals in Commission agents' services.  Wholesale
trade services, retailing services, franchising :  full commitments in Modes 1, 2 and 3 with some
limitations on market access in Mode 3.
Georgia  Commission agents' services, wholesale trade services, retailing services, franchising :  full
commitments in Modes 1, 2 and 3.
Albania  Commission agents' services, wholesale trade services, franchising :  full commitments in
Modes 1, 2 and 3. Retailing services : commitments in Mode 1, 2 and 3 (except for retailing goods
under sub-sector 63211).
Oman  Commission agents' services, wholesale trade services, retailing services, franchising :  full
commitments in Modes 1, 2 and 3.
Croatia  Commission agents' services, wholesale trade services, retailing services, franchising :  full
commitments in Modes 1, 2 and 3.
Lithuania  Commission agents' services, wholesale trade services, retailing services, franchising :  full
commitments in Modes 1, 2 and 3.
Moldova  Commission agents' services, wholesale trade services, retailing services, franchising :  full
commitments in Modes 1, 2 and 3.
China  Commission agents' services, wholesale trade services :  Mode 1 unbound; full commitments in
Mode 2;  Mode 3 restrictions for five years after accession.  Retailing services (excluding tobacco) :
Mode 1 unbound except for mail order;  full commitments in Mode 2;  Mode 3 restrictions on joint
enterprises.  Franchising and wholesale or retail trade services away from a fixed location :  Full
commitments in Modes 1 and 2.  Full commitments in Mode 3 three years after accession.WT/ACC/10
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Chinese Taipei  Commission agents', wholesale trade, retailing, and franchising services :  full
commitments in Modes 1, 2 and 3.
Environmental services
Ecuador  Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and other : full
commitments in Modes 1, 2 and 3.
Bulgaria  Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and other : full
commitments:  unbound* limitations in Mode 1, and full commitments  in Modes 2 and 3.
Panama  Exclusively: cleaning services of exhaust gases and nature and selective landscape
protection services:   full commitments in Modes 1, 2 and 3.
Kyrgyz Republic  Sewage services : full commitments in Modes 1, 2 and 3. Refuse disposal,
sanitation : full commitments in Modes 1, 2 and 3.
Latvia  Sewage services : full commitments in Modes 1, 2 and 3.  Refuse disposal, sanitation and other
services : unbound* limitations in Mode 1, full commitments in Modes 2 and 3.
Estonia  Sewage services, refuse disposal, sanitation and other : full commitments in Modes 1, 2
and 3.
Jordan  Sanitation and similar services : unbound* restrictions in Mode 1, full commitments in Modes
2 and 3. Cleaning services of exhaust gases, Noise abatement services and other environmental
protection services : full commitments in Modes 1, 2 and 3.
Georgia  Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and Noise abatement
services : unbound limitations in Mode 1 (other than consulting and advisory services), full
commitments in Modes 2 and 3.  Other environmental protection services : commitments in Modes 1,
2 and 3 with certain limitations on market access in Mode 3.
Albania  Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and noise abatement
services : full commitments in Modes 1, 2 and 3.
Oman  Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and noise abatement
services and Nature and landscape protection services : full commitments in Modes 1, 2 and 3.
Croatia  Sewage, Refuse Disposal, Sanitation, Cleaning services of exhaust gases and noise
abatement services : unbound limitations in Mode 1, full commitments in Modes 2 and 3 with some
limitations on market access in Mode 3. Landscape protection services and other : commercial
presence required in Mode 1, full commitments in Modes 2 and 3.
Lithuania Sewage, refuse disposal, sanitation and other environmental services : full commitments in
Modes 1, 2 and 3.  Nature and landscape protection services :  Mode 1 unbound*.  Full commitments
in Modes 2 and 3.
Moldova Sewage, refuse disposal, sanitation and other environmental services : full commitments in
Modes 1, 2 and 3.
China  Sewage, solid waste disposal, cleaning of exhaust gases, noise abatement, nature and
landscape protection, other environmental protection and sanitation services :  Mode 1 unbound forWT/ACC/10
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market access expect for environmental consultation services and full commitments for national
treatment;  full commitments in Mode 2;  Mode 3 limitations for joint ventures.
Chinese Taipei  Sewage, refuse disposal, sanitation and similar and other services :  Mode 1 unbound*
for market access.  Full commitments for national treatment Mode 1 and Modes 2 and 3.
Transport services
Ecuador  Air transport, road transport and auxiliary services for maritime : unbound limitations in
Mode 1,  full commitments in Modes 2 and 3.
Bulgaria  Maintenance and repair of aircrafts, rail transport equipment and road transport
equipment : unbound* limitations in Mode 1, full commitments in Modes 2 and 3. Air transport
services :  sales and marketing including CRS;  full commitments in Modes 1, 2 and 3 .  Storage and
warehouse services auxiliary to road transport : Mode 1 unbound*,  full commitments in Modes 2
and 3. Freight transport agency services and other auxiliary transport services : full commitments  in
Modes 1 and 2 but commercial presence required, commitments in Mode 3 with limitations.
Panama  Maintenance and repair of aircrafts : full commitments in Modes 1, 2 and 3.
Kyrgyz Republic  Maritime transport services, rail transport services, road transport services,
pipeline transport, services auxiliary to all modes of transport, services on transport tickets
reservation by means of computers : full commitments in Modes 1, 2 and 3.  Maintenance and repair
of aircrafts : full commitment in Modes 1, 2 and 3 with 49 per cent foreign equity limitation until
2005.
Latvia  Maritime transport services : full commitment in Modes 1, 2 and 3.  Internal waterways
transport : mode 1 unbound* limitations, full commitment in Modes 2 and 3.  Maintenance and repair
of aircrafts :  full commitment in Modes 1, 2 and 3.  Road transport services :  unbound limitations in
Mode 1; commitments in Modes 2 and 3 with authorization requirement. Auxiliary services to all
modes of transport : full commitments in Modes 1, 2 and 3.
Estonia  Maintenance and repair of vessels, maintenance and repair of aircraft, maintenance and
repair of rail equipment, auxiliary services to all modes of transport : full commitments in Modes 1, 2
and 3.  International truck transport : unbound limitations in Mode 1, full commitments in Modes 2
and 3.
Jordan  Maritime transport: passenger, freight transportation services : full  commitments in Modes 1
and 2 (with certain limitations on market access in Mode 1), limitations in Mode 3. Rental services of
vessels with operator : full commitments in Modes 1, 2 and 3. Maintenance and repair of vessels : full
commitment in Modes 1, 2 and 3 except for Mode 3  access restricted to Jordanians nationals and
juridicial entities. Storage and warehousing services : unbound limitations in Mode 1, full
commitments in Modes 2 and 3.  Shipping agents : unbound limitations in Mode 1, commitments in
Modes 2 and 3 with restrictions on market access in Mode 3.  Air Transport : maintenance and repair
of aircraft; Mode 1 subject to an agreement  w ith the National carrier. Mode 2 full commitment and
mode 3 unbound limitations on market access.  Computer reservation system : full commitments in
Modes 1, 2 and 3.  Air auxiliary services : full commitments in Modes 1 and 2, with Mode 3
restrictions on market access.  Freight inspection services  (excluding pre-shipment inspection for
customs valuation purposes on imports): commitments in Modes 1, 2 and 3  except for limitations on
market access.
Georgia  Maritime transport services : full commitments in Modes 1, 2 and 3, except unbound*
limitations in Mode 1 for maintenance and towing services.  Air transport services : full commitmentsWT/ACC/10
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in Modes 1, 2 and 3 for sales and marketing but unbound* limitations in Mode 1 for maintenance and
repair.  Rail transport services : unbound limitations in Mode 1, commitments in Modes 2 and 3 with
some limitations in Mode 3. Road transport services : unbound limitations in Mode 1, full
commitments in Modes 2 and 3.  Freight transportation services : commitments in Modes 1, 2 and 3,
with limitations on market access in Mode 3. Auxiliary services : unbound limitations in Mode 1,
commitments in Modes 2 and 3, with limitations on market access in Mode 3.  Freight inspection
services : full commitments in Modes 1, 2 and 3.
Albania  Maritime transport services : rental of vessels with crew and maintenance and repair - full
commitments in Modes 1, 2 and 3.  Air transport services : maintenance and repair: full commitments
in Modes 1, 2 and 3.  Road transport services : passenger and freight transportation - unbound
limitations in Mode 1, full commitments in Modes 2 and 3 except where this mode of delivery is not
feasible.  Rental, maintenance and support : full commitments in Modes 1, 2 and 3 (except where
exists a technical unfeasibility).  Auxiliary services : commitments in Modes 1, 2 and 3 with certain
licencing limitations.
Oman  Maritime transport services : passenger and freight transportation - full commitments in Modes
1, 2 and 3.  Air transport services : maintenance and repair - full commitments in Modes 1, 2 and 3.
Selling and marketing, computer reservation system - full commitments in Modes 1, 2 and 3 exceptfor limitations on market access in Mode 3 (foreign equity limited to 51%). Auxiliary services :
commitments in Modes 1, 2 and 3 with limitations on market access in Mode 3 (foreign equity limited
to 51%).
Croatia  Maritime transport services : full commitments in Modes 1 (except for cabotage) 2 and 3,
except unbound* limitations in Mode 1 for maintenance and towing services.  Air transport services :
full commitments in Modes 1, 2 and 3 for sales and marketing but unbound* limitations in Mode 1 for
maintenance and repair and rental services.  Rail transport services : unbound limitations in Mode 1,
commitments in Modes 2 and 3.  Road transport services : unbound limitations in Mode 1, full
commitments in Modes 2 and 3.  Pipeline transport services : full commitments in Modes 1, 2 and 3.
Auxiliary services : unbound limitations in Mode 1, commitments in Modes 2 and 3, with limitations
on market access in Mode 3.
Lithuania  Maritime transport services :   pushing and towing services - full commitments in Modes 1
and 2, and unbound limitations in Mode 3;  supporting services  – limitations on market access in
Mode 3 (language requirement for licence obtention).  Internal waterways services :  unbound*
limitations in Modes 1 and 3, full commitments in Mode 2.  Air transport services: unbound*
limitations in Mode 1, full commitments in Modes 2 and 3.  Rail transport services :  maintenance and
repair of equipment - unbound* limitations in Mode 1, full commitments in Modes 2 and 3;
supporting services  - unbound* limitations in Mode 1, full commitments in Modes 2 and 3.  Road
transport services :  Unbound limitations in Mode 1, full commitments in Modes 2 and 3.   Auxiliary
services :  Full commitments except for unbound* limitations in Mode 1 for cargo handling and storage
and warehouse services.
Moldova  Maritime, internal waterways, air, space, rail, road, pipeline and other transport services,
and services auxiliary to all modes of transport :  full commitments in Modes 1, 2 and 3.
China  Maritime transport services.   full commitments in Modes 1 and 2, except Mode 1 unbound*
for auxiliary services (maritime cargo-handling, customs clearance and container station and depot
services).  Mode 3 limitations on foreign investment for operation of fleet under national flag.  Mode
3 unbound for other forms of commercial presence.  Internal waterways transport services (freight
transport) :  Mode 1 limited to ports open to foreign vessels;  full commitments in Mode 2;  unbound
in Mode 3.  Air transport services:  aircraft repair and maintenance :  Mode 1 unbound*;  full
commitments in Mode 2;  Mode 3 limitations for joint ventures;  computer reservation systems :WT/ACC/10
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limitations in Mode 1;  full commitments in Mode 2;  unbound in Mode 3.  Rail and road transport
services :  full commitments in Modes 1 and 2.  Mode 3 limitations for six and three years after
accession respectively.  Services auxiliary to all modes of transport :  storage and warehousing
services:  unbound in Mode 1;  full commitments in Mode 2;  Mode 3 limitations for three years after
accession;  freight forwarding agency services :  full commitments in Modes 1 and 2;  Mode 3
limitations four years after accession.
Chinese Taipei  Air transport services:  maintenance and repair of aircraft:   Mode 1 unbound*, full
commitments in Modes 2 and 3;  selling and marketing and computer reservation systems :  full
commitments in Modes 1, 2 and 3.  Rail transport services: passenger transportation and freight
transport services: Mode 1 unbound*, full commitments in Modes 2 and 3;  Maintenance and repair
of equipment :  full commitments in Modes 1, 2 and 3.  Road transport services :  passenger
transportation and import and export of freight : Mode 1 unbound*, full commitments in Modes 2 and
3; Maintenance and repair of equipment :  full commitments in Modes 1, 2 and 3.  Services auxiliary
to all modes of transport :  full commitments in Modes 1, 2 and 3, except Mode 1 unbound* for cargo
handling and storage and warehousing services.
Tourism services
Ecuador  Hotels, restaurants, travel agencies and tour operators : full commitments in Modes 1, 2
and 3.
Mongolia  Hotels, restaurants, travel agencies and tour operators : full commitments In Modes 1, 2
and 3.
Bulgaria  Hotels, restaurants, travel agencies and tour operators’ services :  unbound* limitations in
Mode 1, commitments in Mode 2 and  3 with limitations (suppliers to be established as Bulgarian
incorporated companies, number of foreign managers should not exceed number of citizens in public
controlled companies).
Panama  Exclusively: Hotels : unbound limitations in Mode1 and full commitments in Modes 2 and 3.
Exclusively: Tour operators’ services : full commitments in Modes 1, 2 and 3.
Kyrgyz Republic  Hotels, restaurants, travel agencies, tour operators and guides services : full
commitments in Modes 1, 2 and 3.
Latvia  Hotels, restaurants : unbound* limitations in Mode 1,  full commitments in Modes 2 and 3.
Travel agencies and tour operators’ services, guides services and other : full commitments in Modes
1, 2 and 3.
Estonia  Hotels, restaurants, travel agencies, tour operators and guides services : full commitments in
Modes 1, 2 and 3.
Jordan  Hotel services (excluding casinos) and caterer services : full commitments in Modes 1, 2
and 3.  Meal serving services : commitments in Modes 1, 2 and 3 with Mode 3 limitations on market
access.  Air catering : unbound limitations in Modes 1 and 2. Commitments in Mode 3 with limitations
on market access in Mode 3. Travel agencies and tour operator services : full commitments on
national treatment, market access limitations in Mode 1and 3, full commitments in Mode 2.  Tourist
guide services : full commitments in Modes 1, 2 and 3.
Georgia  Hotels, restaurants : unbound* limitations in Mode 1,  full commitments in Modes 2 and 3.
Travel agencies, tour operators and guides services : full commitments in Modes 1, 2 and 3.WT/ACC/10
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Albania  Hotels, restaurants, travel agencies, tour operators and guides services : full commitments in
Modes 1, 2 and 3.
Oman  Hotels, restaurants, travel agencies and tour operators : full commitments in Modes 1, 2 and 3
(except foreign equity for restaurants limited to 49%).
Croatia  Hotels, restaurants : unbound* limitations in Mode1 and full commitments in Modes 2 and 3.
Travel agencies, tour operators and guides services : full commitments in Modes 1, 2 and 3.
Lithuania  Hotels, restaurants : unbound* limitations in Mode1, full commitments in Mode 2,
limitation on access to environmental protected zones in Mode 3.  T ravel agencies and tour operators
services :  full commitments in Modes 1, 2 and 3.
Moldova  Hotels and restaurants, travel agencies and tour operators, tours guides services and other
travel and tourism related services :  full commitments in Modes 1, 2 and 3.
China  Hotels (including apartment buildings) and restaurants :  full commitments in Modes 1 and 2.
Mode 3 limitations for four years after accession.  Mode 4 unbound except for certain categories.
Travel agency and tour operator :  full commitments in Modes 1 and 2.  Mode 3 limitations in market
access for six years after accession.  Mode 3 limitations for natural persons re:  Chinese travelling to
Hong Kong, China; Macao, China;  and Chinese Taipei.
Chinese Taipei  Hotels and restaurants, travel agencies and tour operators services :  full
commitments in Modes 1, 2 and 3.  Tourist guide services :  Mode 1 unbound;  full commitments in
Mode 2;  Mode 3 market access unbound except provis ion of services only be travel agency or tour
operator and full commitments in national treatment;  Mode 4 limitations on applications for travel-
guide examinations.
Health and social services
Ecuador  Hospital services : full commitments in Modes 1, 2 and 3.
Bulgaria  Privately funded social services : unbound* limitations in Mode 1, full commitments in
Modes 2 and 3.
Panama  Hospital services : unbound* limitations in Mode 1, full commitments in Modes 2 and 3.
Kyrgyz Republic  Full commitments in Modes 1, 2 and 3, except for professional services.
Latvia  Private hospital and sanatorium services :  unbound limitations in Mode 1;  in Mode 2, public
medical insurance schemes not applicable to treatment abroad;  Mode 3, head or deputy of health
facility to be qualified medical doctor, all professional services limitations apply, authorization
requirement, economic needs test for number of beds.  Social services : full commitments in Modes 1,
2 and 3.
Estonia  Unbound limitations in Mode 1,  full commitments in Modes 2 and 3, except that auxiliary
training certificate is required from those trained outside Estonia .
Jordan  Hospital and social services : full commitments in Modes 1, 2 and 3, with certain limitations
in Mode 3 (one of the owners be a physician except in a public limited company).  Other human
health services (labs) : full commitment in Modes 1, 2 and 3 with Mode 3 restriction on market access
(lab. director must be a Jordanian national).WT/ACC/10
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Georgia  Management, other human health services  (other than 93191) and social services: full
commitments in Modes 1,  2 and  3
Albania  Hospitals and other human health services (other than 93191) : full commitments in Modes
1,  2 and  3 (with some licensing limitations on national treatment).
Oman  Hospital services : full commitments in Modes 1 and 2, partial commitments in Mode 3 (only
for hospitals of more than 50 beds).
Croatia  Hospitals and other human health and social  services facilities - management, and
ownership : unbound limitations in Mode 1 (except for telemedicine) commitments in Modes 2 and 3
with limitations on market access in Mode 3.
Lithuania  Hospital Services :  unbound limitations in mode 1, full commitments in Modes 2 and 3
except that in Mode 3 authorization by health authorities is required and foreign private
establishments may not receive financial support.  Social services (privately funded) :  full
commitments in Modes 1, 2 and 3.
Moldova  Hospital and social services and other hospital services :  full commitments in Modes 1, 2,
and 3.
Chinese Taipei  Human health services :  full commitments in Modes 1 and 2; Mode 3 limitations on
type of enterprise and composition of employees;  Mode 4 limitations on medical licenses.
Recreational services
Ecuador  Entertainment, libraries and etc., and sporting services :  full commitments in Modes 1, 2
and 3 (excluding news agency services).
Bulgaria  Entertainment services (with listed exclusions) : unbound* limitations in Mode 1, full
commitments in Modes 2 and 3.
Panama  Entertainment services : unbound limitations except commitment on market access in
Mode 2.
Kyrgyz Republic  (Other than audio-visual se rvices) Full commitments in Modes 1, 2 and 3.
Latvia   Cinema theatre operation services : Mode 1 unbound limitations, NT unbound limitations  for
subsidies.  News agency services : full commitments in Modes 1, 2 and 3.
Estonia  Recreational, cultural and sporting services : unbound limitations in Modes 1 and 3 except
for full commitment on market access in Mode 3 for cinema theatre operation services.  Commitments
in Mode 2 but unbound limitations on national treatment for cinema theatre operation services with
Mode 3 exception for access to subsidies.
Jordan  Other entertainment services (theatrical, singer group) and circus troupes : unbound
limitations in Mode 1,  full commitments in Modes 2 and 3 (except foreign circus to be sponsored by
a registered national).  News agency services and libraries, archives and museums : full commitments
in Modes 1, 2 and 3.  Sporting and other recreational services : unbound* limitations in Mode 1, full
commitments in  Modes 2 and 3.
Georgia  Entertainment (theatre, live bands, etc.), news agency services and libraries, archives and
museums, sporting and other recreational services : full commitments in  Modes 1, 2 and 3.WT/ACC/10
Page 177
Albania  Entertainment (including cinema theatre operation services) : unbound limitations in Mode
1, full commitments on market access in Modes 2 and 3, unbound limitations on national treatment in
Mode 2, limited commitments on national treatment in Mode 3.  News agency services, library and
sporting services : full commitments in  Modes 1, 2 and 3. Archive services: Unbound limitations on
market access in Modes 1 and 2, full commitments in Mode 3 and commitments on national treatmentin Modes 1 and 2.
Croatia  Entertainment (including cinema theatre operation services) : unbound limitations in Mode 1,
commitments in Modes 2 and 3 on market access but unbound limitations in Mode 2 on national
treatment and partial limitations on national treatment in Mode 3 (access to subsidies).
Lithuania  Entertainment (excluding cinema theatre operation services) :  unbound limitations in
Modes 1 and 2, commitments in Mode 3 except for gambling houses.  Cinema theatre operation
services :  unbound limitations in Mode 1;  Mode 2 commitments in market access and   unbound
limitations in national treatment;  Mode 3 comm itments except for access to subsidies.  Libraries,
archives, museums and other cultural services :  unbound limitations in Modes 1 and 2;  Mode 3
limitations re:  immovable and moveable cultural values.
Moldova  Cinema theatre operation services :  limitations on market access unbound in Mode 1 and
full commitments in Modes 2 and 3;  limitations on national treatment unbound in Modes 1 and 2 and
full commitments in Modes 3 except for access to subsidies.
Chinese Taipei  News agency, sporting and other recreational services :  full commitments in Modes
1, 2 and 3.
Education services
Bulgaria  Privately funded adult education :  full commitment.  Privately funded primary and
secondary education :  no (MA) mode 1, access only for juridical persons (no natural persons and no
associations), compliance with state educational and health requirements.  No commitments on higher
education.
Panama  Primary, secondary and higher education services : full commitments in Modes 1 and 2,
unbound limitations on national treatment in Mode 3 and certain limitations on market access (must
be approved by the Ministry of Education).
Kyrgyz Republic  Primary, secondary, higher and adult education services : full commitments in
Modes 1, 2 and 3 (except for education funded from state sources).
Latvia  Primary, secondary, higher and adult education services : full commitments in Modes 1, 2
and 3.
Estonia  Primary, secondary, higher and adult education services : full commitments in Modes 1, 2
and 3.
Jordan  Primary and secondary educational services : unbound limitations in Mode 1; full
commitments in Modes 2 and 3.  Higher, adult education services and cultural centres : full
commitments in Modes 1, 2 and 3 (with nationality requirement in Mode 3).
Georgia  Primary, secondary, higher and adult education services : full commitments in Modes 1, 2
and 3.WT/ACC/10
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Albania  Primary and secondary educational services : unbound limitations in Mode 1 on market
access, full commitments in Modes 2 and 3.  Higher secondary , higher and adult education services :
full commitments in Modes 1, 2 and 3.
Oman  Secondary, higher, adult education and other services : full commitments in Modes 1, 2 and 3.
Croatia  Secondary educational services : unbound limitations in Mode 1, commitments in Modes 2
and 3 (for legal persons). Higher, Adult Education and Other Educational services (correspondence):
full commitments in Modes 1, 2 and 3.
Lithuania  Primary and secondary services :  Full commitments in Modes 1, 2 and 3, but Mode 3
limitation on national treatment (permit required).  Higher and adult education services and other
educational services :  Full commitments in Modes 1, 2 and 3.
Moldova  Primary, secondary, higher and adult education services and other educational services :
Full commitments in Modes 1, 2 and 3.
China  Primary, secondary, higher and adult education services and other educational services
(excluding special education services) :  Mode 1 unbound;  full commitments in Mode 2;  Mode 3
limitations for joint schools and unbound for national treatment;  Mode 4 restrictions on
qualifications.
Chinese Taipei  Student placement services for overseas studies and education services :  full
commitments in Modes 1, 2 and 3 with Mode 3 limitations on president/chairman and composition of
board.
MFN Exemptions
Ecuador  Audiovisual services :  Ibero-American Cinematographic Agreement and Latin American
Cinematographic Agreement (preferential).
Bulgaria   Audiovisual services :  bilateral and plurilateral agreements on co-production of audio-visual
works (preferential);  European audio-visual agreements (preferential).  Transport services:
Passenger and freight transportation on internal waterways (preferential).  Passenger and freight
transportation by rail (preferential).  Road passenger and freight transportation (preferential).
Maritime transport:  UN Liner Conference Convention and bilateral cargo sharing (preferential).
Sales and marketing services for air transport including CRS.  Cargo-handling services and storage inwarehouse services in sea and rivers harbours, including services relating to containers and goods in
containers (reciprocal).  Legal services  (preferential).  Medical services  (preferential).
Panama  All sectors : very broad exemption on legal agreements between governments of the region
(preferential).  All sectors : preferential treatment for suppliers operating under Panama Canal treaties
(preferential).  Professional services : reciprocity for authorization to exercise a profession
(reciprocal).  Audiovisuals : Ibero-American Cinematographic Agreement and Latin American
Cinematographic Agreement (preferential).
Latvia  Transport services :  Passenger and freight road transport: bilateral and plurilateral agreement
on road transport (preferential).  Sales and marketing of air transport services and CRS: bilateral air
transport agreements (reciprocal).  Audio-visual services : bilateral and plurilateral agreements on co-
production of  audiovisual works;  European audio-visual agreements (preferential).
Estonia  All sectors :  granting permits for entry, stay, and work in Estonia to service providers
(reciprocal).  Audiovisual services: bilateral and plurilateral agreements on co-production ofWT/ACC/10
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audiovisual works;  European audio-visual agreements (preferential).  International road transport
services :  bilateral or plurilateral agreements on international road transport (preferential).
Jordan  All sectors: Commercial presence, Movement of natural persons (preferential): Land use
(reciprocal). Temporary access to auditors and pharmacists, geologists/geological engineers
(reciprocal). License for Medical labs (reciprocal). Audiovisual services :  bilateral and plurilateral
agreements on co-production of audio-visual works (preferential);  European audio-visual agreements
(preferential).  Travel agencies and tour operator services (preferential).  News agency service
(reciprocal).  Land transport arrangements (preferential).
Georgia  Transport services : bilateral agreements (reciprocal). Fishing related services  (reciprocal).
Motion picture/video tape production services (preferential).
Albania Transport services : Road Transport, Passenger and Freight: bilateral and plurilateral
agreements (preferential). Sale and marketing of air transport services and computer reservation
systems: bilateral air transport agreements (preferential). Audiovisual services :  bilateral and
plurilateral agreements on co-production and distri bution of audio-visual works and production and
distribution of television programs (preferential).
Croatia Transport services : Road Transport, Passenger and Freight: bilateral and plurilateral
agreements (preferential). Audio-visual services : bilateral and plurilateral agreements on co-
production and distribution of audio-visual work s and production and distribution of television
programs (preferential). Real Estate Services : reciprocity requirement for foreign persons and
approval from the minister for foreign affairs (reciprocal).
Lithuania:  Legal services :  Attorneys require bilateral legal assistance agreements.  Audiovisual
services :  European agreements, bilateral agreements on co-production and European support
programmes.   Tourist guide services :  bilateral agreements (reciprocal).  Road transport, passenger
and freight services :  bilateral agreements. Sale and marketing of air transport services and computer
reservation systems :  bilateral agreements.  Purchase of land :  acquisition procedure established by
constitutional law.
Moldova  Audiovisual services :  European agreements, bilateral agreements on co-production and
European support programmes.  Road transport services :  Passenger and freight - bilateral agreements
and road cabotage for domestic registered vehicles only.  Selling and marketing of air transport
services -  bilateral agreements (preferential).
China  Maritime transport, international transport and freight and passengers :  bilateral agreements
to engage in unusual business in China and agreements of cargo sharing.
Chinese Taipei  All sectors :  reciprocity of land rights and acquisition of land for offices, residences,
shops and factories, churches, expatriate schools, chancellery, facilities of non-profit organisations
and graveyards.  Supporting and auxiliary air transport services :  bilateral agreements with foreign
air carriers for self-handling in ramping and other supporting services
__________