WORLD TRADE
ORGANIZATIONWT/L/303
17 June 1999
(99-2456)
INTRODUCTION OF HARMONIZED SYSTEM CHANGES INTO WTO
SCHEDULES OF TARIFF CONCESSIONS ON 1 JANUARY 1996
Extension of Time-Limit
Decision of 15 June 19991 2
Members,
Considering  that the Members of the WTO, by their Decisions of 13 December 1995,
18 July 1996, 24 April 1997,  22 October 1997, 24 April 1998 and 14 October 19983, acting pursuant to
the provisions of paragraph 3 of Article IX of th e WTO Agreement, suspended 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 recomm ended 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 31 October 1999, for the purpose of enabling the Members listed in theAnnex to implement the recommended amendments to  the Harmonized System nomenclature, subject to
the following conditions:
 
(i) the Member concerned shall have submitted the documentation required under
paragraph 2 of the simplified procedures adopted by the GATT 1947 Committee onTariff Concessions to implement changes in the Harmonized System
4; or if special
circumstances apply, the Member concerned shall have requested technical assistance
from the Secretariat for the completion of such documentation;
                                                     
1 Granted with retroactive effect to 30 April 1999.
2 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).
3 WT/L/124 and Corr.1, WT/L/173, WT/L/216, WT/L/243, WT/L/268 and WT/L/281.
4 BISD 39S/300.WT/L/303
Page 2
(ii) the Member concerned shall, where nece ssary, promptly enter into negotiations and
consultations with interested Members pursuant to paragraphs 1-3 of Article XXVIII of
GATT 1994;
(iii) the negotiations and consultations mentioned above shall be completed not later than
31 October 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/303
Page 3
ANNEX
Members which have requested an extension of the time-limit of the above waiver
Argentina
Australia
Bolivia
Brazil
Brunei Darussalam
Bulgaria
Costa RicaEgypt
El Salvador
Honduras
Iceland
IndiaIsrael
Malaysia
Malta
Mexico
MoroccoNew Zealand
Norway
Pakistan
Panama
ParaguaySlovenia
South Africa
Switzerland
Thailand
Tunisia
United States
UruguayVenezuela
Members which have requested to be included under the waiver
Maldives
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