WT/L/1184  
 
19 December 2023 
(23-8687) Page: 1/3 
   
 
  
INTRODUCTION OF HARMONIZED SYSTEM 2017
  CHANGES INTO  
WTO SCHEDULES OF CONCESSIONS  
WAIVER DECISION  
Adopted on 1 3 December 2023  
The General Council,  
Having regard  to Articles IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized Syste m") has, in addition to facilitating international trade 
and the analysis of trade statistics, ensured greater uniformity in countries' customs classification, thus 
enabling them to monitor and protect the value of tariff concessions;  
Noting  that, in accor dance with Article 16 of the Harmonized System Convention, the Council of the 
World Customs Organization adopted a Recommendation on 27 June 2014 concerning amendments 
to the Harmonized System which will come into force on 1 January 2017, and that a second  
Recommendation was adopted on 11 June 2015, which includes corrections and complementary 
amendments to Chapter 44  (both amendments are collectively hereinafter referred to as "HS2017 
changes");  
Considering  that the General Council by its decision of 7 Dec ember 20161, 1 December 20172, 
13 December 20183, 10 December 20 194, 18 December 20205, 23 November 20216 and 20 December 
20227 acting pursuant to the provisions of Articles  IV:2 and IX:3 of the WTO Agreement, suspended 
the application of the provisions of Article  II of GATT 1994 for certain Members, from the date of 
implementation of HS2017 changes for those Members until 31  Decem ber 2023, to the extent 
necessary to implement domestically the HS2017 changes pending incorporation of such changes into 
their Schedules of Concessions, subject to certain conditions;  
Noting the procedure adopted by the General Council to introduce HS2017  changes, to Schedules of 
Concessions8, which in certain cases may require negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
 
1 WT/L/999 , WT/L/999/Add.1 , WT/L/999/Add.2 , WT/L/999/Add.3 , WT/L/999/Add.4 , WT/L/999/Add.5 , 
WT/L/999/Add.6 , WT/L/999/Add.7  and WT/L/999/Add.8 . 
2 WT/L/1029 , WT/L/1029/Add.1 , WT/L/1029/Add.2  and WT/L/1029/Add.3 . 
3 WT/L/1051  and WT/L/1051/Add.1 . 
4 WT/L/1085 . 
5 WT/L/1107 . 
6 WT/L/1127 . 
7 WT/L/1163 . 
8 WT/L/995 . WT/L/1184  
 
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  Considering  that the Members listed in the Annex9 to this decision concerned would need more time 
to proceed w ith consultations or possible Article XXVIII negotiations;  
Considering that other Members not listed in the Annex to this Decision may already have domestically 
implemented HS2017 changes, or may intend to do so, pending incorporation of such changes into 
their Schedules of Concessions, and may also desire to be covered by th is waiver;  
Decides, in view of the exceptional circumstances, to suspend the applicati on of the provisions of 
Article  II of GATT 1994:  
a) for those Members listed in the Annex, until 31  December 2024; and  
b) for any other Member not listed in the Annex that noti fies the Committee on Market 
Access of its wish to be included in the waiver decision from the date of 
implementation of the HS2017 changes for that Member until 31 December 2024;  
to the extent necessary for the purpose of enabling such Members to domesti cally implement the 
recommended amendments to the Harmonized System nomenclature pending incorporation of such 
changes into their Schedules of Concessions, subject to the following conditions:  
i. Members covered by paragraphs (a) and (b) of this Decision shal l, where 
necessary, promptly enter into negotiations and/or consultations with 
interested Members pursuant to paragraphs 1 -3 of Article  XXVIII of GATT  1994;   
ii. The negotiations and/or consultations mentioned above shall, to the extent 
possible, be completed by 31 December 2024; and  
iii. In accordance with the provisions of Article XXVIII:3 of GATT 1994, applied 
mutatis  mutandis  to the present waiver, pending the entry into force of the 
results of the negotiations and/or consultations mentioned  above, the other 
Members will be free to suspend concessions initially negotiated with the 
Member concerned to the extent that they consider that adequate compensation 
is not offered by the Member concerned.  
 
9 Column one of the Annex lists the Members; column two indicates the Member' s date of 
implementation of HS2017 changes; and column three indicates whether the Member has also implemented 
the corrections and complementary amendments to HS Chapter 44.  WT/L/1184  
 
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  ANNEX  
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER  
UNDE R THE ABOVE DECISION  
Member  Date of Implementation of the  
WCO Council Decision : 
Adopted on  
27 June 2014  Adopted on  
11 June 2015  
1. Argentina  1 January 2017  1 January 2017  
2. Australia  1 January 2017  1 January 2017  
3. Brazil  1 January 2017  1 January 2017  
4. Canada  1 January 2017  1 January 2017  
5. China  1 January 2017  1 January 2017  
6. Colombia  1 January 2017  1 January 2017  
7. Costa Rica  1 January 2017  1 January 2017  
8. Dominican Republic  1 January 2017  1 January 2017  
9. Ecuador  1 September 2017  1 September 2017  
10. El Salvador  1 January 2017  1 January 2017  
11. European Union  1 January 2017  1 January 2017  
12. Guatemala  1 January 2017  1 January 2017  
13. Hong Kong, China  1 January 2017  1 January 2017  
14. India 1 January 2017  1 January 2017  
15. Kazakhstan  1 January  2017 1 January  2017 
16. Korea, Republic of  1 January 2017  1 January 2017  
17. New Zealand  1 January 2017  1 January 2017  
18. Norway  1 January 2017  1 January 2017  
19. Pakistan  1 July 2017  1 July 2017  
20. Paraguay  1 January 2017  1 January 2017  
21. The Philippines  1 January 2017  1 January 2017  
22. Russian Federation  1 January 2017  1 January 2017  
23. Switzerland  1 January 2017  1 January 2017  
24. The Separate Customs Territory of 
 Taiwan, Penghu, Kinmen and Matsu   31 December 2020  31 December 2020  
25. Thailand  1 January  2017 1 January  2017 
26. United States  1 January 2017  31 December 2017  
27. Uruguay  1 January 2017  1 January 2017  
 
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