WORLD TRADE
ORGANIZATIONWT/L/281
20 October 1998
(98-4047)
INTRODUCTION OF HARMONIZED SYSTEM CHANGES INTO WTO
SCHEDULES OF TARIFF CONCESSIONS ON 1 JANUARY 1996
Extension of Time-Limit
Decision of 14 October 19981
Members,
Considering  that the Members of the WTO, by their Decisions of 13 December 1995,
18 July 1996, 24 April 1997,  22 October 1997, and 24 April 1998,2 acting pursuant to the provisions of
paragraph 3 of Article IX of the WTO Agreement, su spended the application of the provisions of Article
II of GATT 1994 until 31 October 1998, for the purpose of  enabling the Members listed in the Annex to
implement the recommended amendments to the Harmonized System nomenclature;
Noting  that the Members listed in the Annex have  either requested to be included under the
waiver, or have requested an extension of the waiver for reasons explained in their requests;
Considering  that the Members concerned would need more time to proceed with consultations
or possible Article XXVIII negotiations, in particular also in light of general reservations made by the
other Members,
Acting  pursuant to the provisions of paragra ph 3 of Article IX of the WTO Agreement,
Decide, in view of the exceptional circumstances, to suspend the application of the provisions of
Article II of GATT 1994, until 30 April 1999, for the purpose of enabling the Members listed in the
Annex to implement the recommended amendments to  the Harmonized System nomenclature, subject to
the following conditions:
 
(i) the Member concerned shall have submitted the documentation required under
paragraph 2 of the simplified procedures adopted by the GATT 1947 Committee on
Tariff Concessions to implement changes in the Harmonized System3; or if special
circumstances apply, the Member concerned shall have requested technical assistance
from the Secretariat for the completion of such documentation.
(ii) the Member concerned shall, where nece ssary, promptly enter into negotiations and
consultations with interested Members pursuant to paragraphs 1-3 of Article XXVIII of
GATT 1994;
                                                     
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO
Agreement agreed by the General Council (WT/L/93).
2WT/L/124 + Corr.1, WT/L/173, WT/L/216, WT/L/243 and WT/L/268.
3BISD 39S/300.WT/L/281
Page 2
(iii) the negotiations and consultations mentioned above shall be completed not later than
30 April 1999;
(iv) pending the entry into force of the results of the negotiations or consultations mentioned
above, the other Members will be free to suspend concessions initially negotiated with
the Member concerned to the extent that th ey consider that adequate compensation is
not offered by the Member concerned.WT/L/281
Page 3
ANNEX
Members which have requested an extension of the time-limit of the above waiver
Argentina
Australia
Bolivia
Brazil
Brunei Darussalam
Bulgaria
Canada
Costa RicaCzech Republic
Egypt
El Salvador
Guatemala
HondurasIceland
India
Indonesia
Israel
KoreaMalaysia
Malta
Mexico
Morocco
New ZealandNorway
Pakistan
Panama
Paraguay
Philippines
Slovak Republic
SloveniaSouth Africa
Switzerland
Thailand
Tunisia
United StatesUruguay
Venezuela
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