WORLD TRADE  
ORGANIZATION  WT/ACC/10/Rev.2 
22 October 2004 
 (04-4505) 
  
  
 
TECHNICAL NOTE ON THE ACCESSION PROCESS 
 
Note by the Secretariat
 
 
Revision  
 
The present paper has been updated by the Secret ariat to reflect recent accessions.  This 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 complete d accessions.  Information on current accessions 
applications and Working Parties is contained in document WT/ACC/11 and subsequent revisions. 
_______________ 
 
 
  
 
    
 
     
 
   
This document has been prepa red under the Secretariat's own 
responsibility and without prejudice to the positions of Members 
and to their rights and obligations under the WTO  WT/ACC/10/Rev.2 
 Page i 
 
 
 TABLE OF CONTENTS 
 
I. OVERVIEW....................................................................................................................... .......1  
II. RELEVANT WTO PROVISIONS..........................................................................................3  
III. THE ACCESSION PROCESS ................................................................................................4  
1. General........................................................................................................................ ...............4  
(a) Procedures ..................................................................................................................... ............4  
(b) Status of Accession Working Parties.......................................................................................5  
2. Establishment of Working Party.............................................................................................8  
3. Collection of Factual Information ...........................................................................................9  
(a) Memorandum..................................................................................................................... .......9  
(b) Copies of legislation .......................................................................................................... ........9  
(c) Data on applied duty rates ..................................................................................................... 10 
(d) Data on agricultural domestic support and export subsidies..............................................10  
(e) Data on services............................................................................................................... ........10  
(f) Questions and Replies.......................................................................................................... ...11 
(g) Examination of the trade regime ...........................................................................................11  
4. Negotiation of Terms of Accession ........................................................................................12  
(a) Rules.......................................................................................................................... ...............13  
(b) Market access .................................................................................................................. ........16  
(c) Agricultural commitments .....................................................................................................24  
(d) Services ....................................................................................................................... .............26  
5. Completion of the Working Party Mandate.........................................................................29  
6. Adoption of Working Party Report by General Council, Entry into Force of 
Protocol of Accession .......................................................................................................... ....29  
7. Invocation of Article XIII of the WTO Agreement .............................................................29  
IV. LEAST-DEVELOPED COUNTRIES ..................................................................................29  
V. TECHNICAL ASSISTANCE ................................................................................................31  
VI. DISCUSSIONS ON THE ACCESSION PROCESS - RECENT 
DEVELOPMENTS.................................................................................................................34  
ANNEX 1 – List of Documents Dealing with Accession to the WTO..............................................38  
ANNEX 2 – General Council Decisions and Protocols of Accession ...............................................39  
ANNEX 3 – Commitments on Rules................................................................................................. ...44 
ANNEX 4 – Commitments on Services............................................................................................18 2 
ANNEX 5 – Transitional Arrangements..........................................................................................21 1 
 
  WT/ACC/10/Rev.2 
 Page 1 
 
 
 I. OVERVIEW 
This Technical Note reviews the process of WTO accession and updates the information contained in 
document WT/ACC/10/Rev.1.  It is the aim of this paper to assist in a discussion of the accession process as a whole, rather than to provide  specific analysis of particular cases. 
This Technical Note first reproduces the relevant  WTO provisions that govern the accession process - 
in particular Article XII of the WTO Agreement.  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 (Part II).    
Part III of this Note goes on to describe in deta il the modalities of the accession process, focusing on 
the experience of Working Parties that  have already completed their work.
1  The Secretariat, in 
consultation with WTO Members, has drawn up a set of procedures to be followed during the 
accession process (outlined in documents WT/ACC/1, 4, 5, 8 and 9)2 and this Note examines 
experience with their operation since the WTO Ag reement entered into force on 1 January 1995. 
The first substantive phase of the accession process begins with collection of factual information on 
the acceding government's trade regime.  During this fact-finding stage a great deal of information is 
needed by the Working Party so th at it can examine the trade and le gal regime of the Applicant, and 
identify possible areas of inconsistency with the WTO Agreements.  The submission of a 
Memorandum, describing in detail the Applicant's foreign trade regime, is essential for activating the 
work of the Working Party in this early stage.  It  is followed by an exchange of written Questions and 
Replies documents between members of the Work ing Party and the Appli cant.  Once sufficient 
information has been collected, and in order to increase transparency, the practice has developed of 
requesting the Secretariat to circulate a Factual Summa ry of Points Raised - identifying points that are 
established and those that require further clarifica tion - which gradually evolves into a draft Working 
Party Report. 
The next stage of the accession process, which often overlaps with the fact-finding stage, is the 
negotiation of the Applicant's terms of accession.  Negotiations fall into two main categories - 
negotiations on multilateral rules, and bilateral ma rket access negotiations.  This Note analyses the 
terms agreed in accessions that have been completed to date.   
Multilateral negotiations on rules re late to goods (including systemic agricultural issues), TRIPS and 
systemic issues in services.  Acceding governments ar e expected to observe th e rules set out in the 
WTO Agreement, as well as the binding commitments set  out in their Protocol of Accession or in the 
relevant commitment paragraphs of the Working Part y Report, which are incorporated in the Protocol 
of Accession.  Annex 3 reproduces the commitments  on rules undertaken in completed accessions.  
Bilateral market access negotiations in practice begi n following the Applicant's submission of offers 
on concessions and commitments in the goods and services sectors.  During this process acceding 
governments must be prepared to revise their offe rs when necessary.  This Note examines tariff 
concessions granted on agricultural and non-agricultural  products by new Members.  It also surveys 
agricultural commitments on domestic support and e xport subsidies, as well as tariff-rate quotas and 
special safeguard provisions. The results of the ne gotiations on goods are annexed to the Applicants' 
Protocols of Accession in their Goods Schedul es, containing their concessions on tariffs and 
                                                      
1 Information on the status of ongoing Working Parties is contained in document WT/ACC/11 (and 
subsequent revisions). 
2 See Annex 1 for a detailed list of documents dealing with accession to the WTO. WT/ACC/10/Rev.2 
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 commitments on agricultural domestic support and export subsidies.  The results of negotiations in the 
services sector are contained in the Schedule of Specific Commitments on Services, attached to the 
Protocol of Accession (see Annex 4).  
Acceding governments may also hold plurilateral mee tings with interested members of the Working 
Party on issues such as agricultural support measures , sanitary and phytosanitary measures, technical 
regulations, etc. 
Transitional arrangements have been the subject  of considerable discussion in accession Working 
Parties.  The transition periods granted to origin al WTO Members have not automatically been made 
available to governments acceding under Article XII.  Transitional arrangement s have been negotiated 
in limited areas and for short periods of time, fo llowing submission by the Applicant of a detailed 
action plan ensuring WTO consistenc y in all other related areas by the date of accession.  Transition 
periods have been extended more readily to least-d eveloped country (LDC) Applicants that need such 
arrangements in order to bring their foreign trad e regime into full consistency with the WTO (see 
Annex 5).    
Annex 2 briefly examines the texts of the Protocols of Accession of new Members, which incorporate 
the commitment paragraphs, the Goods Schedules and the Services Schedules referred to in the 
preceding paragraphs.  These set out the terms whic h the WTO offers to the acceding government in a 
single package.  All the obligations in this pack age are enforceable through the Dispute Settlement 
Understanding.   
Part IV of this Note surveys the situation of LDC Applicants for accession, which have been the 
subject of particular attention.
3  Representatives from all LDC Applicants participate regularly in 
intensive training courses and seminars organised by the Secretariat.  The Integrated Framework for 
coordination and delivery of trade-related technical  assistance to LDCs has been established, linking 
the WTO with UNCTAD, ITC, IMF, the World Bank and UNDP.  In December 2002, recognizing the special needs of acceding LDCs, the General Council adopted Guidelines
3 to facilitate and accelerate 
negotiations with acceding LDCs in accordance w ith paragraph 42 of the Doha Ministerial 
Declaration4 and the mandate in paragraph 18(iii) of the WTO Work Programme on LDCs.5  T h e  
Guidelines made provisions for simplified and streamlined accession procedures for LDCs, while 
reaffirming the role of technical assistance and capacity building.  Following the adoption of these Guidelines, Nepal and Cambodia have become th e first LDCs to accede successfully to the WTO 
under Article XII.  
The Secretariat provides technical assistance to all acceding governme nts on request, within the limit 
of available resources.  Part V of this Note provides information on the technical co-operation 
activities of the WTO Secretariat, as well as on those of national gove rnments and other international 
organisations.  All governments in the process of accession have received technical assistance from the Secretariat - regional or Geneva based courses or  seminars, focussed assistance in the provision of 
information needed by the Working Party, assistance in the drafting of legisla tion, tabling of offers, 
training courses, etc.  In addition, the Secretaria t takes all possible steps to co-ordinate technical 
assistance related to accessions provided by othe r organisations and WTO Member governments.  
                                                     
 
 
 3 See document, WT/LDC/SWG/IF/11/Rev.2 & Corr.1. 
 3 WT/L/508 
4 WT/MIN(01)/DEC/1 
5 WT/COMTD/LDC/11  WT/ACC/10/Rev.2 
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 Part VI of this Note summarises the discussions  on the process of accession to the WTO, which have 
taken place at meetings of the General Council a nd Ministerial Conferences.  Discussions have 
focused on the following issues in particular:  th e procedures laid down for accessions under Article 
XII; the transparency and pace of the accession pr ocess; whether the fact-finding stage overburdens 
Applicants, particularly smaller economies; the te rms and conditions of accession, in particular the 
availability of special and differential treatment in cluding transition periods; how the special needs of 
acceding LDC Applicants have been addressed; th e provision and co-ordination of technical 
assistance to acceding governments; and the rela tionship between accessions and the new trade 
negotiations. 
Accessions remain 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 the new tr ade negotiations.  This would also ensure that 
acceding governments maintain the momentum of th eir domestic reform processes and that the 
evolution of domestic reform is consistent with evolving WTO rules and disciplines.  
II. RELEVANT WTO PROVISIONS 
Article XII of the Marrakesh Agreement Estab lishing 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 ot her matters provided for in this Agreement 
and the Multilateral Trade Agreements may acced e to this Agreement, on terms to be 
agreed between it and the WTO.  Such acce ssion 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 Agreemen t shall be governed by the provisions of 
that Agreement." 
Perhaps the most striking feature of WTO Article  XII is its brevity.  It gives no guidance on the 
"terms to be agreed", these being left to negotia tions between the WTO Members and the Applicant.  
Nor does it lay down any procedures to be used for negotiating these terms, the latter being left to 
individual Working Parties to agree.  These have evolved separately as will be discussed in the next 
part of this Note.  In this, it follows cl osely the corresponding Article XXXIII of GATT 1947. 
A number of other WTO provisions are relevant to the accession process: 
- Article XVI:1 lays down that "Except as otherwise provided unde r 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 the 
Ministerial Conference, its functions sha ll be conducted by the General Council";  
- Article IX deals with decision-making.  On 15 November 1995 the General Council 
agreed to procedures regarding decision-m aking under Articles IX and XII of the WTO 
Agreement which clarified the relation between these two provisions (WT/GC/M/8, 
page 6); and 
- Article XIII, paragraphs 1 and 3, state that: WT/ACC/10/Rev.2 
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 "1. This Agreement and the Multilateral Trade Agreements in Annexes 1 and 2 
shall not apply as between any Member a nd 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 Minister ial Conference before the approval of 
the agreement on the terms of accession by the Ministerial Conference." 
III. THE ACCESSION PROCESS 
1. General 
(a) Procedures 
The organization and pursuit of accession negotia tions 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 on 
10 November 1994 (C/COM/4).  Before issuing document WT/ACC/1, the Secretariat consulted 
extensively with interested WTO Members and t ook the views expressed into account.  During these 
consultations an understanding was reached that document WT/ACC/1 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 require d) or to individual Working Parties for formal 
endorsement but that it would be prepared as a pr actical guide for delegations of both WTO Members 
and acceding governments and not as a genera l policy statement on accession negotiations (see 
document WT/ACC/1, paragraph 2). 
Document 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 Working 
Party.  The essence of the multilateral work of th e Working Party begins w ith the submission of a 
Memorandum on the Foreign Trade Regime by the A pplicant government.  The Working Party first 
conducts a factual examination of the trade regime  of the acceding government on the basis of the 
Memorandum, as well as replies to questions from Memb ers.  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 systemic issues in the services area.  Bilateral market access negotiations on goods and services, between interested Members and the acceding governm ent, proceed in parallel to the multilateral 
work.  When agreement is reached, the Report of the Working Party, including a draft Decision and 
Protocol of Accession, is forwarded to the Genera l Council.  The Protocol - which contains a single 
package of agreed commitments on rules, con cessions 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 domestic ratification. 
Document 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.  This document is designed to identify agricultural policy measures under the 
Agreement on Agriculture on which such information is required;  WT/ACC/10/Rev.2 
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 − WT/ACC/5 - Information to be Provided on Po licy Measures Affecting Trade in Services.  
This document is designed to facilitate the description of policy measures maintained by 
acceding governments and which are relevant to  the provisions of the General Agreement 
on Trade in Services (GATS); 
− WT/ACC/8 - Information to be Provided on Policy Measures with Respect to SPS and 
TBT Issues.  This document is designed as a questionnaire to assist acceding governments 
in the provision of information, which will facilitate discussion on SPS/TBT issues; and 
− WT/ACC/9 (and Corr.1) - Information to be  Provided on Implementation of the TRIPS 
Agreement.  Designed as a questionnaire, this  document is prepared  to assist acceding 
governments in the provision of informati on, which will facilitate discussion on TRIPS 
issues. 
The Accessions Division of the Secretariat has regular consultations with acceding governments, 
WTO Members and chairpersons on the programme of meetings and agenda of accession Working 
Parties. 
(b) Status of Accession Working Parties 
More than forty five governments have a pplied to accede under Article XII since the WTO 
Agreement entered into force on 1 January 1995.  A number of applications consisted of requests 
made earlier to accede to GATT 1947, which were conve rted into requests for accession to the WTO.  
Pursuant to the decision adopted by the Ge neral Council on 31 January 1995, GATT 1947 Working 
Parties were converted into WTO Working Parties. 
Twenty of these have completed the accession procedures and have become WTO Members.  These 
are, in the order in which they acceded: 
1. Ecuador; 
2. Bulgaria; 
3. Mongolia; 
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; 
17. Armenia; 
18. Former Yugoslav Republic of 
Macedonia (FYROM); 
19. Nepal; and 
20. Cambodia. 
Table 1, Timetable of Completed Accessions, provi des information on the dates of application, 
circulation of key documents, and the dates of accession of the governments that have joined the 
WTO under Article XII.  It also presents a timetable  for the period of time between the presentation of 
the Memorandum (which marks the beginning of th e substantive work of the Working Party) and 
accession.  The shortest accession process has overall taken 2 years 10 months (Kyrgyz Republic) and 
the longest 15 years 5 months (China).    
 WT/ACC/10/Rev.2 
Page 6 Table 1:  Timetable of Completed Accessions7 
  Ecuador Bulgaria Mongolia Panama Kyrgyz Republic 
  Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo 
Application 09/1992  09/1986  07/1991  08/1991  02/1996  
Working Party Established 10/1992  02/1990  10/1991  10/1991  04/1996  
Memorandum 05/1993  07/1993  01/1992  06/1993  08/1996  
07/1993 2 months 07/1993 1 month 06/1993 1 year 04/1994 10 months 03/1997 7 months 1st Meeting of Working Party 
     5 months     
10/1994 1 year 05/1994 10 months 12/1994 2 years 05/1996 2 years 04/1998 1 year Draft Working Party Report 
 5 months    11 months  11 months  8 months 
07/1995 2 years 09/1996 2 years 06/1996 4 years 09/1996 2 years 07/1998 1year Report Adopted by Working Party 
 2 months  2 months  5 months  3 months  11  months 
07/1995 2 years 10/1996 3 years 07/1996 4 years 10/1996 3 years 10/1998 2 years Report Adopted by Council 
 2 months  3 months  6 months  4 months  2 months 
01/1996 2 years 12/1996 3 years 01/1997 5 years 09/1997 4 years 12/1998 2 years Membership 
 8 months  5 months    3 months  4 months 
Total Time 3 years 4 months 10 years 3 months 5 years 6 months 5 years 1 month 2 years 10 months 
 
  Latvia Estonia Jordan Georgia Albania 
  
Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo 
Application 11/1993  03/1994  01/1994  07/1996  11/1992  
Working Party Established 12/1993  03/1994  01/1994  07/1996  12/1992  
Memorandum 08/1994  03/1994  10/1994  07/1997  01/1995  
03/1995 7 months 11/1994 8 months 10/1996 2 years 03/1998 11  months 04/1996 1 year 1st Meeting of Working Party 
         3 months 
12/1996 2 years 11/1998 4 years 04/1999 4 years 02/1999 1 year 07/1999 4 years Draft Working Party Report 
 4 months  8 months  6  months  10  months  6 months 
09/1998 4 years 04/1999 5 years 11/1999 5 years 10/1999 2 years 07/2000 5 years Report Adopted by Working Party 
 1month  1 month  1 month  6 months  6 months 
10/1998 4 years 05/1999 5 years 12/1999 5 years 10/1999 2 years 07/2000 5 years Report Adopted by Council 
 2 months  2 months  2 months  6 months  6 months 
02/1999 4 years 11/1999 5 years 04/2000 5 years 06/2000 3 years 09/2000 5 years Membership 
 6 months  8 months  6 months  2 months  8 months 
Total Time 5 years 3 months 5 years 8 months 6 years 4 months 4 years 1 month 7 years 10 months 
                                                      
7 In order of date of WTO accession.  
  WT/ACC/10/Rev.2
 Page 7 
  Oman Croatia Lithuania Moldova China 
  
Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo 
Application 04/1996  09/1993  01/1994  11/1993  07/1986  
Working Party Established 06/1996  10/1993  02/1994  12/1993  03/1987  
Memorandum 06/1996  06/1994  12/1994  12/1996  02/1987  
04/1997 10  months 04/1996 1 year 11/1995 11 months 06/1997 6 months 10/1987 8 months 1st Meeting of Working Party 
   10 months       
03/1999 2 years 08/1998 2 years 06/1997 2 years 07/1999 2 years 12/1994 7 years Draft Working Party Report 
 9  months  2  months  6 months  7 months  10 months 
09/2000 3 years 06/2000 6 years 10/2000 5 years 12/2000 4 years 09/2001 14 years Report Adopted by Working Party 
 3  months    10 months    7 months 
10/2000 3 years 07/2000 6 years 12/2000 6 years 05/2001 4 years 11/2001 14 years Report Adopted by Council 
 4  months  1 month    5 months  9 months 
11/2000 3 years 11/2000 6 years 05/2001 6 years 07/2001 4 years 12/2001 14 years Membership 
 5 months  5 months  5 months  7 months  10 months 
Total Time 4 years 7 months 7 years 2 months 7 years 5 months 7 years 4 months 15 years 5 months 
 
  Chinese Taipei Armenia FYROM Nepal Cambodia 
  
Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo Date Time Since 
Memo 
Application 01/1992  11/1993  12/1994  05/1989  12/1994  
Working Party Established 09/1992  12/1993  12/1994  06/1989  12/1994  
Memorandum 10/1992  04/1995  04/1999  08/1998  06/1999  
11/1992 1 month 01/1996 9 months 07/2000 1 year 05/2000 1 year 05/2001 1 year 1st Meeting of Working Party 
     3 months  9 months  11 months 
03/1998 5 years 03/1997 1 year 05/2002 2 years 06/2003 4 years 03/2003 3 years Draft Working Party Report 
 5 months  11 months  11 months  10 months  9 months 
09/2001 8 years 11/2002 6 years 09/2002 3 years 08/2003 5 years 07/2003 4 years Report Adopted by Working Party 
 11 months  7 months  5 months    1 month 
11/2001 9 years 12/2002 6 years 10/2002 3 years 09/2003 5 years 09/2003 4 years Report Adopted by Council 
 1 months  8 months  6 months  1 month  3 months 
01/2002 9 years 02/2003 6 years 04/2003 4 years 04/2004 5 years 10/2004 5 years Membership 
 2 months  10 months    8 months  4 months 
Total Time 10 years 9 years 3 months 8 years 3 mont hs 14 years 11 months 9 years 10 months WT/ACC/10/Rev.2 
Page 8  
 
 Working Parties are currently established to examine the requests presented by:  
1. Algeria 
2. Andorra 
3. Azerbaijan 
4. Bahamas 
5. Belarus 
6. Bhutan 
7. Bosnia and Herzegovina 
8. Cape Verde 
9. Ethiopia 
10. Kazakhstan 
11. Lao People's Democratic Republic 
12. Lebanese Republic 
13. Libyan Arab Jamahiriya 14. Russian Federation 
15. Samoa 
16. Saudi Arabia 
17. Serbia and Montenegro 
18. Seychelles 
19. Sudan 
20. Tajikistan 
21. Tonga 
22. Ukraine 
23. Uzbekistan 
24. Vanuatu* 
25. Vietnam 
26. Yemen 
* 
The final Working Party on the Accession of Vanuatu was held on 29 October 2001. 
 
Working parties have not yet been established to examine requests from Iran (WT/ACC/IRN/1), Syria 
(WT/ACC/SYR/2), Afghanistan (WT/ACC/AFG/1) and Iraq (WT/ACC/IRQ/1).  
Document WT/ACC/11, and subsequent revisions, contains information on the status of ongoing 
accessions, as of the date of the document8. 
2. 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 of the WTO, indicating that th ey wish to do so under Article XII of the WTO 
Agreement.  The Director-General verifies these requ ests 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 general in nature.  Normally, the accedi ng government presents its application, Members 
welcome this and the General Council establishes a Wo rking Party with standard terms of reference, 
which read as follows: 
"to examine the application of the Government  of [name of Applicant] to accede to 
the World Trade Organization under Article  XII and to submit to the General 
Council/Ministerial Conference recomme ndations which may include a draft 
Protocol of Accession." 
These terms of reference are modelled on tho se 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 sta ndard 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 all interested WTO Members.  In addition, all acceding 
governments can participate as observers in formal Working Party meetings.  This ensures that the 
multilateral part of the accession process is conducted in a transparent manner.  The size of Working 
Parties varies considerably.  As of the date of th is document, of the Working Parties that have held 
                                                      
8 Information on ongoing accessions is al so available on the WTO website at  
http://www.wto .org/english/thewto_e/acc_e/acc_e.htm .  WT/ACC/10/Rev.2 
 Page 9 
 
 
 their first meeting, the two largest have had 65 and 52 members (the Russian Federation and Saudi 
Arabia), and the two smallest 13 (Samoa and Seychelles). 9  
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 revisi on to document WT/GC/W/51.  Pending the outcome of 
broad informal consultations conducted by the Chai rperson of the General Council, these requests are 
considered on a case-by-case basis by each Working Pa rty, based on the criteria contained in the 
guidelines outlined in document WT/L/161, Anne x 3, paragraph 4 (see Minutes of the General 
Council of 22 October 1998, WT/GC/M/23, page 23). 
3. Collection of Factual Information  
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 edu cation during which the Applicant gains a better 
understanding of the WTO and its requirements.  Th is process is inevitably demanding, especially on 
the Applicant, but is an essential preliminary to , and basis for the negotiation of the terms of 
accession. 
(a) Memorandum 
The Applicant submits a Memorandum  describing in detail its forei gn trade regime and providing 
relevant statistical data for circulation to all WT O Members according to the outline format attached 
to document WT/ACC/1.  This outline has been  prepared based on the experience gained in 
GATT 1947 Working Parties, greatly expanded to re flect the coverage of the WTO Agreements. 
The length of time taken to present the Memorandum is an indication of the fact that its preparation 
represents a considerable investment of resources fo r the Applicant (see Table 1).  The presentation of 
a complete and accurate document, however, greatly  helps to simplify and f acilitate the subsequent 
stages of the accession procedure. 
Many of the Memoranda presented have not been full y consistent with the outline format, despite the 
efforts made by the Secretariat.  In some case s, Working Parties have started by considering 
information on certain main sections of the Memora ndum.  In others, an Applicant may be asked to 
supplement and complete the Memorandum.  
It appears that the outline of the original Memora ndum on the Applicant's trade regime has generally 
provided the framework for the whole accession process. 
(b) Copies of legislation 
Document 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 "the 
customary practice in this respect  has been that the Applicant send a complete and comprehensive 
copy of the relevant laws and regul ations 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 provi de a detailed summary in one of the official 
languages." 
                                                      
9 For this calculation, the European Communities and its Member States (currently 25) are counted as 
one entity. WT/ACC/10/Rev.2 
Page 10  
 
 The purpose of this arrangement is to enable Workin g Party members to check relevant sections of the 
Memorandum and to ensure that the laws and regula tions conform to WTO requirements.  As stated 
in document WT/ACC/1, only laws and regulations that are relevant to the particular accession 
process should be submitted. 
In practice, many laws and regulations are s upplied to the WTO after the Memorandum has been 
distributed, especially since many acceding governme nts are in transition or are undertaking reforms 
which require major changes in their legislation.  Experience has shown that detailed summaries of 
laws and regulations are of limited use, as some Memb ers have insisted that th ey need to receive the 
full text of laws and regulations relevant to  accession in one of the WTO working languages.   
It has now become standard practice for Applicants  to submit "legislative action plans", outlining the 
legislative work programme underway, as well as target dates for completion. 
(c) Data on applied duty rates 
The procedures provide that copies of the Applican t's currently applicable tariff schedule in the 
Harmonized System (HS) nomenclature should be ma de 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 would be taken as the base rates in 
the negotiations on tariff concessions to be incl uded in the Goods Schedule of the Applicant. 
Members also request that import data be supplied in electronic format on a tariff line level, including 
a break-down by country. 
As these data are mainly used in the negotia tions on the Goods Schedule, in practice detailed 
information has often been provided to the WTO only when these negotiations are about to begin. 
(d) Data on agricultural domest ic support and export subsidies 
Document WT/ACC/1 foresees that the Memorandum c ontains 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 accedi ng Governments to present factual information on 
their domestic support and export subsidy measures act ually in place in agriculture […] in a manner 
consistent with the notification requirements of the Agreement on Agriculture".  Document 
WT/ACC/4 indicates that information is required "nor mally for each of the three most recent years". 
Technical Note WT/ACC/4 has been drawn up in consultation with Members.  It sets out their 
expectations in this regard a nd provides details on the informati on to be provided in the supporting 
tables 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 involv es 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 s upport actually granted and not, for instance, of 
budgetary estimates.  It is therefore not surprising that these tables are often presented at a fairly advanced stage of the accession process.  It is not unusual that the tables are revised several times 
before they are acceptable to members of the Wo rking Party and that the revision of the tables 
becomes a part of the process of negotiation d escribed below.  Acceding governments often hold 
plurilateral meetings with interested WTO Members to assist in the revision of these tables.   
(e) Data on services 
The outline format attached to document WT/ACC/1 gives some guidance on the information, which 
should be included in the Memorandum on the Applican t's trade-related services regime.  Here again,  WT/ACC/10/Rev.2 
 Page 11 
 
 
 the Secretariat has put together a Technical Note (WT/ACC/5) in consultation with Members, which 
is designed "to assist acceding Governments in submitting factual inform ation on their policies 
affecting trade in services relevant to their economy". 
It appears that acceding governments have experi enced difficulties in collecting and presenting the 
information called for in the Technical Note.  In practice, some Working Party members have shown 
understanding of this problem and have indicated th at they would be prepared to open negotiations on 
specific commitments to be include d in the Services Schedule of the Applicant on the basis of a 
detailed offer, rather than a full response to documen t WT/ACC/5.  This is logical because the request 
to acceding governments for response to document WT/ACC/5 is, in any case, aimed at helping them put together a services offer as soon as possible. 
(f) Questions and Replies 
The procedures outlined in document WT/ACC/1 provide that, following the circulation of the 
Memorandum, members of the Working Party be invite d to submit questions in writing.  Replies are 
submitted in writing by the acceding government to  the Secretariat, which consolidates them and 
arranges them by topic under the headings of the Memorandum.  It had been foreseen from the outset 
that more than one round of Ques tions and Replies might be necessary before the first meeting of the 
Working Party is held. 
The headings of the Memorandum have, on the w hole, provided a good framework for the Questions 
and Replies and Members have posed questi ons on other topics in only a few instances. 
However, an understanding of the precise relati onship between some measures and WTO provisions 
has sometimes proved difficult to establish (e.g. registration requirements). 
Questions on the Memorandum are submitted by Memb ers and in a few cases more than one round of 
questions and replies have taken place before the firs t meeting of the Working Party.  The number and 
diversity of questions, and the number of rounds, have varied considerably from one accession to 
another.  
(g) Examination of the trade regime 
The first meeting of the Working Party is organized  once an adequate documentary basis is available 
(the submission of a Memorandum, followed by the ci rculation of a Questions and Replies document 
is essential).  Document WT/ACC/1 stresses that a minimum of four to six weeks should elapse 
between the formal circulation of the documentati on in the three working languages (English, French 
and Spanish) and meetings of the Working Party to allow adequate time for delegations to prepare.  
This amount of time has normally been provided. 
Document WT/ACC/1 foresees that at the firs t meeting, representatives from the Applicant 
government and members of the Working Party examine the Memorandum and the Questions and 
Replies provided, with a view to seeking any further clarifications that may be required in light of the various provisions of the WTO Agreement and the Mu ltilateral Trade Agreements.  After the meeting, 
members of the Working Party submit their comme nts and questions posed during the meeting (as 
well as any additional points that they may want to ra ise) to the Secretariat, which consolidates them 
and forwards them to the Applicant.  Further f act-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. 
The number of fact-finding meetings that have been held in each Working Party has varied 
considerably, depending on a number of factors in cluding the interest generated by a particular 
accession, the complexity of the po licies examined and the adequacy of the information supplied.  WT/ACC/10/Rev.2 
Page 12  
 
 Increasingly, in order to accelerate the process and ensu re that time is used most productively, it has 
been found useful for acceding governments to su bmit sufficiently in advance supporting information 
on agriculture in the document WT/ACC/4 form at, and on services in the document WT/ACC/5 
format.  Questions from WTO Members are channelle d through the Secretariat, which then obtains 
consolidated replies in writing.  There have been a few cases when questions have been sent directly 
to the acceding government by some WTO Members; even these have been promptly transmitted to 
the Secretariat in the interest of transparency. 
The written Questions and Replies document distri buted after each meeting of the Working Party 
constitutes a record of the discussions.  In accordance  with the agreed procedures set out in document 
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 document WT/ACC/1 of requesting the Secretariat, 
at an appropriate stage, to prepare a Factual Summa ry of Points Raised in order to consolidate the 
information contained in the Memorandum, the supplementary documents, and the Questions and 
Replies documents.  The Factual Summary is arranged  by topic following closely the headings of the 
Memorandum. The purpose of this Summary is to f acilitate the work of the Applicant, and the 
members of the Working Party, by identifying the points that are established and those that require 
further elucidation, as well as to generally make th e process more transparent.   As work proceeds and 
as negotiations on multilateral commitments advan ce, the Factual Summary of Points Raised 
gradually evolves into a Report of the Working Pa rty.  During this process, further revisions, as 
necessary, are prepared and circulated to Working Party members.  The final version of the Report 
contains the results of the work completed by the Working Party. 
4. Negotiation of Terms of Accession 
Multilateral negotiations relate to the rules estab lished in the WTO Agreements, including rules on 
goods, TRIPS, and issues of general systemic inte rest relating to services.  The results of the 
multilateral negotiations are either set out in the Protocol of Accession or in the relevant Working 
Party Report's commitment paragraphs.  These commitm ent paragraphs are incorporated by reference 
in the Protocol of Accession. 
Bilateral negotiations relate to market access c oncessions and commitments in goods and specific 
commitments in services sectors.  The results of the acceding government's bilateral market access 
negotiations on goods and services are consolidated by the Secretariat into Schedules of concessions 
and commitments on goods (including negotiated leve ls of agricultural domestic support and export 
subsidies) and services.   
The procedures set out in document WT/ACC/1 c ontain 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, th e main aim of that document being to define the 
framework for the negotiations between WT O Members and the acceding government. 
Paragraph 12 of document 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 th e negotiating phase can overlap and proceed in 
parallel". 
The following sections describe how the process h as worked in practice, by providing some 
information on the procedures followed and by analys ing the terms contained in the Reports of the 
Accession Working Parties which have so far comple ted their work.  These sections are general in  WT/ACC/10/Rev.2 
 Page 13 
 
 
 nature, but nevertheless specific enough to demonstrat e that the negotiations on the terms of accession 
reflect the particular requirements of each accession process. 
The terms of accession are contained in th e documents listed in Table 2 below. 
Table 2  
 Working Party Report Goods Schedule Services Schedule 
Ecuador WT/L/77 & Corr.1 Add.1 & Add.1/Corr.1, 2 Add.2 
Bulgaria WT/ACC/BGR/5 & Corr.1 Add.1 Add.2 
Mongolia WT/ACC/MNG/9 & Corr.1 Add.1 & Add.1/Corr.1 Add.2 
Panama WT/ACC/PAN/19 & Corr.1 Add.1 Add.2 
Kyrgyz 
Republic WT/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 & Corr. 1 Add.1 Add.2 
Georgia WT/ACC/GEO/31 Add.1 Add.2 
Albania WT/ACC/ALB/51 & Corr.1 Add.1 Add.2 & Add.2/ 
Corr.1, 2 
Oman WT/ACC/OMN/26 Add.1 Add.2 
Croatia WT/ACC/HRV/59 Add.1 Add.2 & Add.2/ 
Corr.1, 2 
Lithuania WT/ACC/LTU/52 Add.1 & Add.1/Corr.1 Add.2 
Moldova WT/ACC/MOL/37 & Corr.1-4 Add.1 Add.2 
China WT/ACC/CHN/49 & Corr.1 
WT/MIN(01)/3 Add.1 
Add.1 Add.2 
Add.2 
Chinese 
Taipei  WT/ACC/TPKM/18 
WT/MIN(01)/4 Add.1  
Add.1 Add.2 
Add.2 
Armenia WT/ACC/ARM/23 & Corr.1 Add.1 Add.2 
FYROM WT/ACC/807/27 Add.1 Add.2 
Nepal WT/ACC/NPL/16 
WT/MIN(03)/19 Add.1 Add.2 
Cambodia WT/ACC/KHM/21 
WT/MIN(03)/18 Add.1 Add.2 
 
(a) Rules 
The discussions on rules arise from the fact-finding st age of the work.  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 has initially b een made only in certain areas, in 
which work has been relatively far advanced. 
While bilateral meetings with some Members may deal with commitments on rules, discussions on 
these are generally conducted multilaterally in the Work ing Party, since 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 Applican t's regime conforms to 
WTO rules and, in particular, how it is to be br ought into conformity where necessary.  It 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 or iginal Members of the WTO, in particular with 
respect to transition periods.  Article XII simply  provides that accession shall be "on terms to be 
agreed between [the Applicant] and the WTO".   WT/ACC/10/Rev.2 
Page 14  
 
 An issue that has been raised frequently in Working Parties is the application of Special and 
Differential Treatment provisions for developing a nd least developed countries (LDCs) in the WTO 
Agreements.  In practice, the situation of each A pplicant has been considered on a case by case basis, 
while taking into account individual development, financial and trade needs.  The Guidelines on 
LDCs' accession (document WT/L/508) have furthe r indicated that provisions for Special and 
Differential Treatment are applicable to all acceding LDCs (see part IV below).  
Each of the Protocols, which follow a common form at, makes the acceding government a Member of 
the WTO and binds 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 Memb er to observe specified commitments.  These 
specific commitments are either set out in the text of the Protocol itself or, more frequently, in the 
commitment paragraphs of the relevant Working Part y Report (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 Disput e Settlement Mechanism of the WTO.  The entire 
package of Report, Protocol of Accession and Sc hedules of Concessions and Commitments in Goods 
and Services constitutes the conditions under which th e acceding government is permitted to join the 
WTO Agreement.   
The relevant commitment paragraphs of the Work ing Party Reports, which contain the rules accepted 
by the governments that have acceded to date, are set out in full in Annex 3, grouped together by 
subject for purposes of comparison.  The Working Party Report of Ecuador, the first country to accede to the WTO under Article XII, incorporates 21 such commitments.  Comparable figures for the 
other governments which have acceded are:  
Mongolia:  17 
Bulgaria:  26 Panama:  24 Kyrgyz Republic:  29 
Latvia:  22 
Estonia:  24 Jordan:  29 Georgia:  29 
Albania:  29 Oman:  26 Croatia:  27 
Lithuania:  28 
Moldova:  28 China:  82 Chinese Taipei:  63 
Armenia:  39 FYROM: 24 Nepal:  25 
Cambodia:  29 
 
It should be noted that the early sections of Wo rking Party Reports (i.e. Economic Policies) are 
included in the Memorandum mainly (but not exclusively) as background information on the 
Applicant's foreign trade regime for the considerati on of the Working Party.  In these sections specific 
commitments have been required of some of th e acceding governments on the following subjects:  
foreign exchange and payments; investment regime ; state ownership and priv atisation; and pricing 
policies.  Moreover, China has undertaken co mmitments in two additional specific areas: non-
discrimination (including national treatment ) and balance of payments measures. 
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 in order to be brought in to conformity with WTO provisions, or 
sometimes elaborating on the WTO provisions  relating to the subject in question;  
- obligations not to have recourse to specific WTO provisions (such as transition 
periods on Customs Valuation and TRIPS);  
- specific identification of trans ition periods that may be used; 
- authorisations to depart temporarily from WTO rules or from commitments in the 
Goods Schedule; and   WT/ACC/10/Rev.2 
 Page 15 
 
 
 - obligations to abide by terms defined by the commitment paragraph and not contained 
in WTO Multilateral Agreements (e.g. time frame for accession to Plurilateral Trade 
Agreements). 
In addition to the commitments contained in the Working Party Report (which are incorporated by 
reference into the Protocol of Accession) so me governments have also undertaken specific 
commitments, which have been included in the b ody of their Protocol.  These specific commitments 
are equally binding and have the same legal stat us as the commitment paragraphs of the Working 
Party Report.  Annex 2 provides a detailed description of the Protocols of Accession of new Members. 
- Transitional arrangements 
Transitional arrangements have often been subject  to considerable discussion in accession Working 
Parties.  Several Applicants have requested that  they be granted transition periods of the kind 
provided in WTO Agreements for developing Members and, in some instances, for Members in the process of transition from a centrally-planned to a market economy.  Some WTO Members, however, 
have held the position that only original Member s of the WTO are entitled to use these transition 
periods - which form part of the single undertak ing of the WTO Agreement - and that transition 
periods should not ordinarily be granted.  The tr ansition periods provided for in the Uruguay Round 
agreements had been intended to allow the negotiators time to beco me accustomed to the new rules 
and to move to address in legislation their new r esponsibilities.  Thus, time had been provided for full 
implementation.  Acceding countries, it is argued, are in a different position.  Most of them have been 
Observers for many years, and would have bene fited of the period during the accession process itself 
to become acquainted with WTO provisions and introduce the necessary changes in their domestic 
legislation. 
In addition, some Members have stressed that  acceding governments should maintain a standstill on 
WTO-inconsistent measures, as well as on tariff in creases, during the accession process.  They have 
insisted that where existing legislation is deficien t or lacking, draft laws and regulations in full 
conformity with WTO rules should be presented to th e Working Party for examination, together with 
a timetable for their implementation. 
Other Members have said that they are not, a prio ri, opposed to transitional arrangements, but that 
Applicants must demonstrate that they have done as  much as possible to bring their system into line 
with WTO requirements before making a request fo r a transition period.  Although LDCs can benefit 
from the transitional arrangements foreseen in the WTO Agreements - according to their individual 
development needs - some Members have urged further flexibility on this matter, especially in the 
case of small developing economies. 
Consequently, acceding governments have usually pr esented a plan and timetable showing, for each 
of the main subjects discussed in the Working Party,  what steps they have taken towards achieving 
conformity, what remains to be done and how and when  they would 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.  The relevant paragraphs on transiti onal arrangements, as contained in the Applicants' 
Working Party Reports, are reproduced in Annex 5. WT/ACC/10/Rev.2 
Page 16  
 
  
(b) Market access 
Paragraph 13 of document 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 that initiates the market access 
negotiations by presenting both basic factual informa tion and offers on goods (including agriculture) 
and/or services.  The offers are generally circulated in WTO documents, except in a few cases in which offer has been made availabl e to interested Members on request. 
Negotiations on tariffs and services are conducted bila terally, but it now appears to be accepted that 
the draft commitments on agricultural domestic su pport and export subsidies are dealt with from a 
relatively early stage in plurilateral meetings with  interested WTO Members.  These commitments are 
of more general systemic interest than concessions  on specific tariff lines of interest to individual 
Members.  The results of bilateral negotiations  with interested WTO Members are compiled in 
bilateral agreements that are subsequently used by  the Secretariat to put together draft Schedules.  
Paragraph 13(iii) of document WT /ACC/1 adds that the draft Sc hedules on both goods and services 
are formally circulated to all members of the Working Party and reviewed multilaterally.  This 
provides an opportunity for WTO Members to verify that the concessions contained in the draft Schedules conform to the results of their bilateral ne gotiations with the acceding government.  It  also 
presents an opportunity to ensure that the cont ents are in accordance with the relevant WTO 
provisions. 
- Schedule of Concessions and Commitments on Goods (Goods Schedule) 
The Goods Schedule contains the concessions and 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 concessions (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 Part II of their Goods Schedules.  Only China and Chinese 
Taipei have made concessions in Part III of their Schedules.   
While Ecuador, Bulgaria and Pana ma have submitted their original  Schedules in the HS 1992 
nomenclature and Chinese Taipei and Nepal in the HS 2002 nomenclature, all remaining governments 
have submitted their Schedules in the HS 1996 nomenclature.   
- Tariff concessions 
Table 3 analyses the most-favoured-nation bindings th at the new Members have made in Part I of 
their Schedules.  It is divided into three part s - Table 3(a) on tariff commitments on agricultural 
products; Table 3(b) on tariff rate quotas (TRQs) a nd special safeguard provisions (SSGs); and Table 
3(c) on tariff commitments on non-agricultural products .  Calculations for the table have been made 
on the basis of the concessions contained in the Accession Goods Schedules and might therefore differ from figures published in other WTO documents.   
Pursuant to the Agreement on Agriculture, all tari ff lines in the agricultural sector have been bound.  
The simple average of new Memb ers' agricultural final bound rates varies from a low of 9.4 per cent 
(Albania and Croatia) to a high of 41.4 per cent (Nepal).  For a number of countries the final bound 
rates are significantly lower than the bound rates at  the date of accession.  Bulgaria, the Kyrgyz  WT/ACC/10/Rev.2 
 Page 17 
 
 
 Republic, Latvia, Jordan, Georgia, Croatia, Lithua nia, Moldova, Chinese Taipei and FYROM have 
also bound a number of items at non- ad valorem  rates.  The ad valorem  equivalent of these has not 
been calculated and has, therefore, not been include d in the calculation of the simple average of tariff 
bindings.  Most governments have listed and bound all agricultural items individually.  Mongolia and 
Panama, however, have listed and bound only some of their agricultural tariffs individually. The 
remaining items, for which no specific requests had been received during the negotiation, have been 
bound at a single rate (ceiling binding) in a headnot e.  For Mongolia, a ceiling rate of 20 per cent ad 
valorem, effective from the date of accession, has been applied to all items bound in the headnote.  
For Panama, the headnote binding has been set at 40 per cent at the date of accession, and at 30 per 
cent after a five year implementation period.  The headnote bindings have been taken into account for 
the calculation of the simple averages of tariff bindings. 
Table 3(b) contains information on TRQs and SSGs.  About one half of all newly acceded Members 
have designated TRQs in Part I, Section I-B of their Schedules.  Some have also designated SSGs 
(Article 5 of the Agreement on Agriculture).  
Table 3(c) shows that, in the non-agricultural sector , the simple average of final bound rates of newly 
acceded Members varies from 4.8 per cent (Chinese Taip ei) to 23.7 per cent (Nepal).  For a number of 
countries the final bound rates are significantly lower than the bound rates at the date of accession.  
The Kyrgyz Republic, Jordan, Chinese Taipei, a nd FYROM have bound a number of items at non- ad 
valorem  rates in the non-agricultural sector too.  Again, the ad valorem  equivalent of these has not 
been calculated and has not been in cluded in the calculation of the simple average.  Most governments 
have listed and bound all non-agricultural items individually.  Mongolia, Bulgaria and Panama, 
however, have listed and bound only some of their non-agricultural tariffs individually, the remaining 
items being bound in a headnote.  For Mongolia and Panama the headnote bindings in the non-agricultural sector are the same as the headnote bindings in the agri cultural sector (see above).  For 
Bulgaria a ceiling rate of 35 per cent ad valorem , effective from the date of accession, has been 
applied to all non-agricultural items bound in the he adnote.  The headnote bindings have been taken 
into account for the calculation of the simple average of tariff bindings. 
Table 3 also shows the number of zero (duty-free) bindings made by new Members.  This reflects the 
fact that most of them have joined the so-calle d "zero-for-zero" and "harmonization" sectoral tariff 
initiatives, negotiated on a plurilateral basis by some participants in the Uruguay Round
10: 
− Mongolia , chemicals; 
− Bulgaria , ITA (after accession);  
− Panama , ITA; 
− Kyrgyz Republic , agricultural equipment, chemicals, most construction equipment, ITA, most 
medical equipment, pharmaceuticals, paper, steel, toys and most furniture;  
− Latvia , beer, chemicals, distilled spirits, furniture, IT A, paper, toys, most agricultural equipment, 
construction equipment, most medical equipment, and steel; 
− Estonia , agricultural equipment, beer, chemicals, airc raft, construction equipm ent, distilled spirits 
furniture, medical equipment, chemicals, paper,  pharmaceuticals, steel, toys and ITA (before 
accession);  
− Jordan , agricultural equipment, most chemicals, mo st medical equipment, ITA, most steel and 
toys; 
− Georgia , agricultural equipment, most chemicals, mo st construction equipment, ITA, furniture, 
most medical equipment, paper, steel and toys; 
                                                      
10 Some acceded members have also participated e ither fully or partially in the Civil Aircraft 
Agreement. WT/ACC/10/Rev.2 
Page 18  
 
 − Albania
, agricultural equipment, beer, chemicals,  construction equipmen t, distilled spirits, 
furniture, most medical equipment, paper, pharmaceuticals, most steel, toys and ITA;  
− Oman , chemicals, construction equipm ent, pharmaceuticals and ITA;  
− Croatia , most agricultural equipment, beer, chemicals, most construction equipment, distilled 
spirits, most medical equipment,  most paper, some steel, toys and ITA; 
− Lithuania , agricultural equipment, beer, most chemical s, construction equipment, distilled spirits, 
medical equipment, most paper, steel, toys and ITA;  
− Moldova , chemicals, most medical equipment, pharmaceuticals, toys and ITA; 
− China , beer, furniture, some paper and toys and ITA; 
− Chinese Taipei , most agricultural equipment, beer, most  chemicals, construction equipment,  
distilled spirits, furniture, most medical equipm ent, paper, most steel, toys and ITA (before 
accession);  
− Armenia , agricultural equipment, chemicals, most construction equipment, medical equipment, 
most paper, pharmaceuticals, steel and ITA; and 
− FYROM , agricultural equipment, beer, most chemical s, construction equipment, distilled spirits, 
medical equipment, most paper, toys and ITA. 
Nepal and Cambodia, the first two LDCs to accede to the WTO under Article XII, have not joined any 
of the "zero for zero" or "harmonization" initiatives.  
  WT/ACC/10/Rev.2
 Page 19Table 3:  Market Access Concessions and Commitments in Goods of Members that have Acceded to the WTO under Article XII11 
Table 3a: Agricultural Products – Bound Tariffs  
  Ecuador Bulgaria Mongolia Panama Kyrgyz 
Republic Latvia Estonia Jordan Georgia Albania 
  Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate 
Reduction commitments 1995 up to 
2001 1997 up to 
2005 1996 up to 
2005 1997 up to 
2007 1998 up to 
2003 1999 up to 
2008 1999 up to 
2004 2000 up to 
2010 2000 up to 
2006 2000 up to 
2007 
Simple average of ad 
valorem tariff bindings 
(%) 26.2 25.5 52.3 35.5 19.0 18.9 36.9 27.7 12.4 12.3 35.8 34.6 19.2 17. 5 25.8 23.7 13.3 11.7 10.8 9.4 
Distribution of ad 
valorem  tariff bindings: 
(%)                     
0 (duty-free) 0.0 0.0 0.1 5.0 0. 7 0.7 0.3 0.3 1.2 1.2 1.5 2.1 8. 1 17.0 0.9 0.9 0.0 8.3 0.4 10.9 
0.1-5.0 2.0 2.0 2.5 6.6 0.7 0. 7 7.2 7.2 6.0 7.1 1.6 1.6 7.8 6.2 13.1 13.1 0.9 1.5 17.8 17.3 
5.1-10.0 1.4 1.4 5.5 9.3 0.7 0. 7 4.7 4.8 56.3 56.0 16.7 19.0 23.6 21.5 11.9 12.7 0.1 7.4 59.4 54.9 
10.1-15.0 9.0 9.0 3.8 10.3 23.2 23. 5 4.5 5.1 12.4 11.7 9.6 9.1 11.5 11.1 12.2 15.5 85.4 69.5 3.4 1.8 
15.1-20.0 28.5 28.2 7.2 2.4 72.4 72. 4 2.0 6.0 21.8 21.8 2.4 3.2 15.5 12.5 10.5 23.6 6.6 6.9 18.9 15.2 
20.1-30.0 44.5 45.1 10.6 13.1 0.6 0. 6 4.2 70.0 0.1 0.1 5.9 3.5 18.3 17.7 46.2 29.2 4.4 4.0 0.0 0.0 
30.1-40.0 6.9 7.4 17.1 9.9 1.0 1. 0 69.4 1.1 0.0 0.0 2.9 5.3 7.2 6.2 1.0 0.9 0.0 0.0 0.0 0.0 
40.1-50.0 5.1 4.5 1.3 0.9 0.3 0. 0 1.2 0.8 0.0 0.0 57.5 54.3 7.4 7.1 0.0 0.0 0.0 0.0 0.0 0.0 
50.1+ 2.4 2.3 38.1 28.6 0.3 0.3 6.3 4.5 0.0 0.0 1.5 1.3 0.6 0.6 3.5 3.5 0.0 0.0 0.0 0.0 
Share of non ad valorem 
tariff bindings (%) 0.0 0.0 15.8 15.8 0.0 0.0 0.0 0.0 2.4 2.4 0.4 0.4 0.0 0. 0 1.0 1.0 2.5 2.5 0.0 0.0 
Minimum ad valorem 
duty 5.0 5.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 0.0 4.0 0.0 0.0 0.0 
Maximum ad valorem 
duty 95.0 85.5 135.0 98.0 75.0 75.0 320.0 260.0 30.0 30.0 100.0 55.0 59.0 59. 0 200.0 200.0 30.0 30.0 20.0 20.0 
 
                                                      
11 Due to a change in methodology, data in this table have been revised and may differ from data contained in previous versions o f this document.  To improve cross-
country comparability, tariff profiles are now compiled at the HS 6-digit level product classification, which offers a common s tructure that is not biased by the different levels of 
disaggregation in Members' tariffs.  As a result of the HS 6-digit aggregation, double-counting may occur, which could affect t he percentage distribution of tariff bindings (which 
may not necessarily add up to 100 per cent).  Minimum/maximum ad valorem  duties, however, are compiled at the level of the national nomenclature.  
 WT/ACC/10/Rev.2 
Page 20  
  Oman Croatia Lithuania Moldova China Chin ese Taipei Armenia FYROM Nepal Cambodia 
  Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate 
Reduction commitments 2000 up to 
2006 2000 up to 
2007 2001 up to 
2009 2001 up to 
2005 2000 up to 
2010 2002 up to 
2011 2003 up to 
2003 2003 up to 
2007 2003 up to 
2006 2003 up to 
2011 
Simple average of ad 
valorem tariff bindings 
(%) 28.1 28.0 13.0 9.4 16.3 15.2 18.1 12.2 20.6 15.8 17.2 15.3 14.7 14. 7 13.7 11.3 50.1 41.4 28.2 28.1 
Distribution of ad 
valorem  tariff bindings: 
(%)                                         
0 (duty-free) 0.0 0.0 13.0 15.1 9. 1 9.7 0.4 3.0 2.7 2.8 22.9 24.6 1. 3 1.3 31.0 34.0 0.0 0.0 0.0 0.0 
0.1-5.0 6.9 8.0 24.6 27.4 13.6 13. 7 6.9 8.3 9.4 11.1 16.5 15.9 0.4 0.4 16.1 15.9 0.0 0.7 2.8 2.8 
5.1-10.0 5.2 6.6 13.1 15.5 31.7 31. 9 28.5 32.7 14.3 25.2 10.9 11.5 1.0 1.0 7.7 8.2 2.3 2.3 6.9 7.1 
10.1-15.0 76.3 73.7 15.9 16.4 14.7 16. 1 11.2 35.7 16.5 24.9 8.3 10.3 97.2 97.2 7.2 8.7 0.3 0.4 17.1 17.6 
15.1-20.0 0.1 0.1 9.7 8.7 4.0 5. 2 11.4 11.8 14.7 18.6 18.4 17.6 0.0 0.0 6.1 6.7 0.7 4.2 11.4 11.2 
20.1-30.0 0.0 0.0 3.7 2.4 11.5 12. 2 25.2 0.1 26.1 12.1 12.1 9.9 0.0 0.0 6.8 7.7 3.6 28.7 16.4 16.4 
30.1-40.0 0.0 0.0 3.8 4.4 6.0 4. 0 8.0 0.0 8.6 2.2 1.6 1.5 0.0 0.0 6.1 5.1 3.6 33.7 43.5 43.1 
40.1-50.0 1.2 1.2 3.1 0.1 4.6 3. 4 0.0 0.0 3.1 0.6 0.7 0.1 0.0 0.0 7.7 4.3 77.4 21.4 0.9 0.9 
50.1+ 10.3 10.3 3.2 0.0 1.5 1.0 0.0 0.0 4.6 2.5 3.8 3.8 0.0 0.0 2.6 0.6 12.0 8.5 0.9 0.9 
Share of non ad valorem 
tariff bindings (%) 0.0 0.0 18.3 18.3 3.4 3.0 8.3 8.3 0.0 0.0 8.6 8.6 0.0 0. 0 10.1 10.0 0.0 0.0 0.0 0.0 
Minimum ad valorem 
duty 5.0 5.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 0.0 10.0 5.0 5.0 5.0 
Maximum ad valorem 
duty 200.0 200.0 90.0 55.0 100.0 100.0 40.0 25.0 74.0 65.0 800.0 500.0 15.0 15. 0 60.0 60.0 200.0 200.0 60.0 60.0 
  WT/ACC/10/Rev.2 
 Page 21 
 
 
 Table 3b: Agricultural Products - Tari ff Rate Quotas and Special Safeguards  
 
  Number of Tariff Rate 
Quotas  Number of Tariff Lines 
with Tariff Rate Quotas Tariff Lines with Special 
Safeguards 
Ecuador 14 17 
(HS 6 and 8 digit level)  
Bulgaria 73 90 
(HS 8 digit level) 21 
(HS 6 and 8 digit level) 
Mongolia 0 0  
Panama 19 57 
(HS 8 digit level) 6 
(HS 8 digit level) 
Kyrgyz Republic 0 0  
Latvia 4 4 
(HS 4, 6, 8 digit level)  
Estonia 0 0  
Jordan 0 0  
Georgia 0 0  
Albania 0 0  
Oman 0 0  
Croatia 9 9 
(HS 4, 6, 8 digit level)  
Lithuania 4 4 
(HS 4, 6, 8 digit level)  
Moldova 0 0  
China 10 46 
(HS 8 digit level)  
Chinese Taipei 22 117 
(HS 8 digit level) 32 
(HS 8 digit level) 
Armenia 0 0  
FYROM 1 1 
(HS 10 digit level)  
Nepal 0 0  
Cambodia 0 0   
 WT/ACC/10/Rev.2 
Page 22 Table 3c: Non-agricultural Products – Bound Tariffs  
  Ecuador Bulgaria Mongolia Panama Kyrgyz 
Republic Latvia Estonia Jordan Georgia Albania 
  Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate 
Reduction commitments 1995 up to 
2001 1997 up to 
2005 1996 up to 
2010 1997 up to 
2011 1998 up to 
2005 1999 up to 
2008 1999 up to 
2005 2000 up to 
2010 2000 up to 
2005 2000 up to 
2009 
Simple average of ad 
valorem tariff bindings 
(%) 21.1 21.1 25.7 23.6 19.2 17.3 31.6 22.9 11.8 6.7 10.8 9.4 7.6 7. 3 19.2 15.2 10.2 6.5 10.1 6.6 
Distribution of ad 
valorem  tariff bindings: 
(%)                                         
0 (duty-free) 0.0 0.0 0.3 1.8 0. 6 1.6 1.2 2.2 2.4 22.5 3.4 16.1 12. 6 18.5 3.0 6.3 1.3 23.6 3.9 28.4 
0.1-5.0 1.9 1.9 4.0 5.9 0.0 0. 0 3.7 3.6 4.8 10.5 9.1 6.6 15.1 11.2 20.1 19.5 22.6 20.6 44.4 34.5 
5.1-10.0 15.8 15.8 15.2 18.2 1.1 19. 8 4.6 18.7 64.1 58.9 59.3 51.5 61.3 59.3 11.2 16.3 1.6 23.4 23.1 19.1 
10.1-15.0 12.4 12.4 9.2 15.3 19.7 0. 0 6.1 4.6 11.6 7.8 18.0 17.5 9.9 9.9 6.8 11.1 73.8 32.0 0.3 2.4 
15.1-20.0 21.3 21.3 4.8 3.4 74.5 74. 5 12.8 2.6 15.3 0.0 6.8 6.7 0.3 0.3 12.8 24.1 0.6 0.3 28.2 15.5 
20.1-30.0 48.2 48.2 16.6 5.7 3.9 3. 9 5.0 68.0 1.2 0.0 2.1 0.3 0.8 0.8 43.2 22.7 0.0 0.0 0.0 0.0 
30.1-40.0 0.2 0.2 49.9 49.6 0.0 0. 0 66.5 0.1 0.0 0.0 0.1 0.0 0.0 0.0 2.8 0.0 0.0 0.0 0.0 0.0 
40.1-50.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 0.0 0.5 0.0 0.9 0.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
50.1+ 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Share of non ad valorem 
tariff bindings (%) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.2 0.0 0.0 0.0 0. 0 0.1 0.1 0.0 0.0 0.0 0.0 
Minimum ad valorem 
duty 5.0 5.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 0.0 0.0 0.0 0.0 0.0 
Maximum ad valorem 
duty 40.0 40.0 40.0 40.0 30.0 30.0 90.0 81.0 50.0 20.0 55.0 55.0 30.0 30. 0 35.0 30.0 20.0 20.0 20.0 20.0 
  
  WT/ACC/10/Rev.2
 Page 23 
  Oman Croatia Lithuania Moldova China Chin ese Taipei Armenia FYROM Nepal Cambodia 
  Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate Bound 
rate at 
access-
ion Final 
bound 
rate 
Reduction commitments 2000 up to 
2009 2000 up to 
2005 2001 up to 
2009 2001 up to 
2005 2000 up to 
2010 2002 up to 
2011 2003 up to 
2007 2003 up to 
2012 2003 up to 
2013 2003 up to 
2013 
Simple average of ad 
valorem tariff bindings 
(%) 14.7 11.6 6.7 5.5 8.7 8.4 11.1 6.0 12.7 9.1 6.4 4.8 7.7 7. 5 9.5 6.2 39.4 23.7 17.7 17.7 
Distribution of ad 
valorem  tariff bindings: 
(%)                                         
0 (duty-free) 1.5 4.1 22.9 26.5 24. 5 24.5 22.7 25.6 1.8 6.2 13.2 29.0 38. 6 39.2 23.4 36.2 0.1 3.1 0.7 1.0 
0.1-5.0 0.9 8.5 34.4 36.9 7.0 7. 1 11.7 16.9 10.4 18.1 44.7 39.9 7.6 7.8 23.8 20.3 1.2 1.1 0.0 0.0 
5.1-10.0 2.7 24.4 23.0 22.9 31.9 36. 0 31.4 46.4 35.2 47.0 25.3 21.0 10.4 11.1 18.7 21.2 0.7 2.9 28.9 28.8 
10.1-15.0 92.7 60.7 12.7 13.3 28.4 24. 7 7.5 11.0 21.0 15.3 12.0 7.8 43.4 41.8 11.4 13.9 1.4 5.3 29.9 29.7 
15.1-20.0 2.2 2.2 6.7 0.3 6.7 6. 7 11.9 0.1 12.1 8.7 2.5 0.7 0.0 0.0 7.4 7.5 2.4 34.5 17.0 17.1 
20.1-30.0 0.0 0.0 0.2 0.0 1.4 1. 0 6.9 0.0 17.7 3.9 0.9 0.5 0.0 0.0 8.9 1.0 20.6 48.6 8.8 8.8 
30.1-40.0 0.0 0.0 0.0 0.0 0.2 0. 0 7.9 0.0 1.3 0.5 0.3 0.1 0.0 0.0 6.5 0.0 39.4 3.5 14.6 14.6 
40.1-50.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 0.0 0.2 0.2 0.1 0.0 0.0 0.0 0.0 0.0 28.0 0.2 0.0 0.0 
50.1+ 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.0 0.5 0.3 0.0 0.0 0.0 0.0 5.4 0.1 0.0 0.0 
Share of non ad valorem 
tariff bindings (%) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.9 0.9 0.0 0. 0 0.2 0.2 0.0 0.0 0.0 0.0 
Minimum ad valorem 
duty 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 0.0 0.0 0.0 0.0 0.0 
Maximum ad valorem 
duty 20.0 20.0 38.0 25.0 35.0 30.0 40.0 20.0 61.7 50.0 106.0 90.0 15.0 15. 0 32.2 25.0 130.0 60.0 42.5 42.5 
 
  WT/ACC/10/Rev.2 
Page 24  
 
  (c) Agricultural commitments  
The agricultural commitments on domestic support and export subsidies that must be made by each 
acceding government are negotiated plurilaterally at  meetings attended by the acceding government 
and interested members of the Working Party.  Some specific aspects - like TRQs - may also be 
negotiated bilaterally. This section examines the ag ricultural commitments of the governments which 
have acceded under Article XII.  These are contained in Part IV of their Goods Schedule, which first 
sets out those relating to domestic measures, and then those relating to export subsidies. 
One of the most difficult issues in this area has been  reaching an agreement on the representative base 
period to be used in the negotiations.  The most r ecent period for which data were available was used 
in all cases except Bulgaria, where it was agreed th at the most recent period was not representative 
and a different period was taken as the base.  Th e Working Party Report on Bulgaria notes that "An 
earlier period than the most recent three-year pe riod was accepted by WTO Members 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 domes tic support measures in the "green box" are not 
subject to limitation but that non-product-specific and product-specific domestic support measures in 
the "amber box" maintained in the base period mu st be reduced and bound if they are above the 
relevant de minimis  levels laid down in the Agreement - 5 per cent of the value of agricultural 
production 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, the 
Kyrgyz Republic, Latvia, Estonia, Albania,  Oman, China, Nepal and Cambodia all undertook de 
minimis  domestic support commitments.  Latvia ne gotiated a transition period to 1 January 2003 
(4 years after accession), during which levels of domestic support would be calculated using a method 
specified in the Working Party Report (WT/ACC/L VA/32, paragraph 109).  China, on the other hand, 
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 (WT/MIN(01)/3 , paragraph 235).  In the case of Armenia, a de 
minimis  exemption for product-specific support and fo r non-product-specific support equivalent to 
10 per cent of the value of agricultural production was agreed until 31 December 2008 (indicated in 
Part IV Section I of Armenia's Schedule).  Thereafte r, this figure is to be reduced to 5 per cent. 
In the case of Jordan and Oman, the respective 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 domes tic support are detailed in the cas e of Bulgaria, Panama, Jordan, 
Croatia, Lithuania, Moldova  and FYROM.  The Schedules of Bulgaria, Jordan, Croatia, Lithuania and 
Moldova specify annual and final boun d levels of aggregate support.  Panama's Schedule contains a 
reference to a supporting table detailing the form a nd level of non-product sp ecific 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 scaled down consistent with the requirements of the WTO 
Agreement on Agriculture, i.e. redu ctions 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  WT/ACC/10/Rev.2 
 Page 25 
 
 
 Annex I to the Protocol of Accession  and confirmed that from the date  of accession, support previously 
granted for the production of tobacco and grapes would be included in the AMS. 
- Export Subsidies 
The Agreement on Agriculture lays down that export s ubsidies maintained in the base period must be 
reduced and bound.  Ecuador, Mongolia, Kyrgyz Repub lic, Estonia, Jordan, Georgia, Albania, Oman, 
Moldova, Chinese Taipei, Armenia, Nepal and Cam bodia did not grant export subsidies during the 
relevant period and have  bound these at zero level in the re levant part of their Schedules. 
Latvia, Lithuania, China  and FYROM all agreed to eliminate agri cultural export subsidies as reflected 
in their Schedule of commitments anne xed to their Protocols of Accession.   
− The Working Party Report of Latvia states 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). 
− The Working Party Report of Lithuania states 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 m ilk, milk powder, cheese, pork, grain and flour 
in 1996, beef, butter, condensed milk, milk powde r, cheese, pork, grain, vegetable oil, meat 
preserves and flour in 1997, beef, butter, conde nsed milk, milk powder, cheese, casein and 
other milk protein products, vegetable oil a nd preserved meat in 1998, and beef, butter, 
condensed milk, milk powder, cheese, casein a nd other milk protein products, and vegetable 
oil in 1999." (WT/ACCLTU/52, paragraph 149). 
− The Working Party Report of FYROM states that  "FYROM had provided subsidies to exports 
of sheep meat in 1998, but would agree not to provide agricultural export subsidies in the future"  (WT/ACC/807/23, paragraph 187). 
Bulgaria and Panama, on the other hand, ha ve both undertaken export subsidy reduction 
commitments. 
− The Bulgarian Schedule sets out maximum levels of  export subsidies, to specific markets, by 
quantity and value for wheat and wheat flour; s unflower seed; specified fruits and vegetables, 
fresh and preserved; wine; tobacco; white ch eese; kashkaval (yellow cheese); specified live 
animals; specified meats; eggs; and "incorporated  products".  Transiti onal and final rates are 
provided.  A separate table excludes the gran ting of export subsidies to certain specific 
markets and indicates that tobacco export subsidi es shall only be granted in respect to 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 tran sitional 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). WT/ACC/10/Rev.2 
Page 26  
 
 (d) Services  
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 on information 
submitted in the outline format described in the Secretariat's Technical Note WT/ACC/5 and in 
written replies to specific questions.  The negotiations usually start in earnest with the circulation to 
all Working Party members of the Applicant's initia l offer.  The offer is made available 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 Worki ng Party, on the basis of the offer and requests from 
the Members.  This process invariably leads to revi sions of the offers which are then circulated to 
members of the Working Party.   
The results of the negotiations with the government s that have acceded are summarised in Table 4.  
This demonstrates that all of them have assumed a relatively high level of commitments, in terms of 
sectors included.  The table can only indicate whethe r 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 an y, the governments concerned have qualified the 
ensuing Market Access and National Tr eatment obligations.  In turn, this  implies that it is far more 
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 (see Annex 4).  
  WT/ACC/10/Rev.2
 Page 27Table 4:  Sector Specific Commitments in Serv ices of Members that have Acceded to the WTO  
  Ecuador  Bulgaria  Mongolia Panama  Kyrgyz 
Republic Latvia  Estonia  Jordan  Georgia  Albania  
Professional services x x x x x x x x x x 
- Legal services x x  x x x x x x x 
- Accountancy services x x x x x x x x x x 
- Taxation services x   x x x x x x x 
- Architectural and engineering services x x  x x x x x x x 
- Medical services  x   x x x x x x 
Computer and related services x 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 x 
Postal services   x  x   x x x 
Courier services   x  x x x x x x 
Telecommunications – valued added x x  x x x x x x x 
Telecommunications – basic x x   x x x x x x 
Audiovisual services    x x   x x  
Construction services x x x x x x x x x x 
Distribution services x x x x x x x x x x 
Educational services  x  x x x x x x x 
Environmental services x x  x x x x x x x 
Financial – insurance x x x x x x x x x x 
Financial – banking and other financial services x x x x x x x x x x 
Health services x    x x x x x x 
Social services  x   x x x x x  
Tourism services x x x  x x x x x x 
Recreational services x x   x x x x x x 
Transport services x x  x x x x x x x 
- Maritime transport     x x x x x x 
- Air transport x x  x x x x x x x 
- Rail transport     x  x  x  
- Road transport x    x x x  x x 
Limitations on National Treatment x x x x x x x x x x 
  
 WT/ACC/10/Rev.2 
Page 28   Oman Croatia Lithuania Moldova China Chinese 
Taipei Armenia FYROM Nepal Cambodia 
Professional services x x x x x x x x x x 
- Legal services x x x x x x x x x x 
- Accountancy services x x x x x x x x x x 
- Taxation services x x x x x x x x  x 
- Architectural and engineering services x x x x x x x x x x 
- Medical services x x x x x  x   x 
Computer and related services x x x x x x x x x x 
Research and development services  x x x  x x x x  
Other business services x x x x x  x x x x 
Postal services    x    x   
Courier services x x x x x x x x x x 
Telecommunications – valued added x x x x x x x x x x 
Telecommunications – basic x x x x x x x x x x 
Audiovisual services x    x x x    
Construction services x x x x x x x x x x 
Distribution services x x x x x x x x x x 
Educational services x x x x x x x x x x 
Environmental services x x x x x x x x x x 
Financial – insurance x x x x x x x x x x 
Financial – banking and other financial services x x x x x x x x x x 
Health services x x x x x x x  x x 
Social services  x x   x x    
Tourism services x x x x x x x x x x 
Recreational services  x x x  x x x x x 
Transport services x x 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 x x 
- Rail transport  x x x x x x x   
- Road transport  x x x x x x x  x 
Limitations on National Treatment x x x x x x x x x x 
Note:  For more information please see Annex 4 of this Note.  WT/ACC/10/Rev.2 
 Page 29 
 
 
 5. Completion of the Working Party Mandate 
When the Working Party agrees that it has complete d its mandate, it adopts the package of Report of 
the Working Party and Draft Protocol of A ccession (annexing Schedules of Concessions and 
Commitments in Goods, including  Agriculture, and Services).  Th ese form a single package which 
must be accepted as a whole by the Applicant.  Th e Working Party also adopts a Draft Decision which 
when taken by the General Council invites the Appli cant to accede to the WTO on  the terms set out in 
the Report, Protocol and Schedules of Concessions and Commitments.  The package of Report and Draft Protocol (and its annexes) is  submitted to the General Council fo r 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 (or Ministerial Conference) meeting in each case.   
The texts of the draft General Council (Ministerial Conference) Decisions have  been identical in each 
case and a standard pattern, therefore, appears to ha ve been established.  The text is reproduced in 
Annex 2 of this Note. 
The accession Protocols are nearly identical.  Annex 2 to this Note identifies the text that is common 
to all Protocols, as well as the pa ragraphs containing differences.   
6. Adoption of the Working Party Report by  the General Council, Entry into Force of the 
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 draft form by the Working Party.   
Following completion of their domestic ratificati on procedures, the governments concerned become 
Members of the WTO thirty days after depositing thei r acceptances of the terms of entry set out in the 
Protocol of Accession (and annexes) with the Direct or General.  The ratification period has varied 
from 2-12 months.   
7. Invocation of Article XIII of the WTO Agreement 
In seven 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 Re port and open the Protocol  of Accession for acceptance.  Four of these 
invocations are still in force – Armenia (docum ents WT/L/505 and WT/L/501), China (document 
WT/L/429) and Moldova (document WT/L/395).  The invocations have been withdrawn in the cases 
of Georgia (document WT/L/385), the Kyrgyz  Republic (document WT/L/363) and Mongolia 
(document WT/L/306).   
IV. LEAST-DEVELOPED COUNTRIES 
Currently one third of all acceding governments are LD Cs.  Pursuant to paragraphs 9 and 42 of the 
Doha Declaration, much work has been undert aken to "facilitate and accelerate the accession 
negotiations with LDCs".  Significant efforts have b een made to implement the Doha mandate and, in 
this regard, the adoption by the General C ouncil of the Guidelines on the Accession of LDCs
12 has 
been an important achievement.  Since the adop tion of the Guidelines, Nepal and Cambodia have 
become the first LDCs to complete their accession under Article XII. 
                                                      
12 Document WT/L/508. WT/ACC/10/Rev.2 
Page 30  
 
 The Guidelines call on Members to give more consid eration to the specific needs of acceding LDCs,  
particularly in the following areas: market access (restraint in seeking concessions and commitments 
from acceding LDCs); WTO rules (Special and Differe ntial Treatment, transition periods, Plurilateral 
Trade Agreements); process (streamlined accession procedures); and Technical Assistance (priority 
attention to acceding LDCs). 
In the application of the Guidelines, Members ha ve appeared to exercise restraint in seeking 
concessions and commitments on market access.  Nepal has negotiated average final tariff bound rates of 41.4 per cent for agricultural and 23.7 per cen t for non-agricultural products. For Cambodia the 
corresponding averages are 28.1 per cent and 17.7 per cent (see Table 3).   
The adoption of the Guidelines h as also clearly signalled the willingness of WTO Members to show 
greater flexibility in approaching negotiations on WTO rules.  Nepal and Cambodia have both been 
given transition periods to implement various WTO Agreements, such as the Agreements on SPS, 
TBT and TRIPS (for details see Annex 5 of this Note ).  The flexibility shown by Members has also 
been matched by efforts by the acceding LDCs th emselves, which have provided precise plans for 
implementing WTO-related legislati on and enforcement mechanisms.  Members have also agreed not 
to make LDCs accession contingent on participati on in the so-called "zero-for-zero" initiatives.  
Commitments to accede to  Plurilateral Trade Agr eements have not been taken as a precondition for 
WTO accession.  Whereas provisions for Special a nd Differential Treatment have often been the 
subject of debate in the context of many Working Parties, the Guidelines have indicated that Special 
and Differential Treatment, as set out in the Multilate ral Trade Agreements, is fully applicable to 
acceding LDCs.   
In consultation with Members, the Secretariat has also streamlined the accession process for least-
developed and small island devel oping economies by reducing the number of Working Party meetings 
(to an average of three or four) and by ensuri ng that maximum progress is made between meetings 
without the acceding government concerned having to visit Geneva.  This includes, to the extent 
possible, bilateral market access negotiations in goo ds and services being held in the capitals of the 
acceding government.   
Special attention has been given to tech nical assistance for LDCs acceding to the WTO
13.  The Doha 
Ministerial Declaration, paragraph 42, instructs the Secretariat "to reflect the priority we attach to 
LDCs' accessions in the annual plans for technical assistance …".  The Guidelines have also 
emphasized the importance of "targeted and coordina ted technical assistance and capacity building".  
As a result, priority attention has been given to LDCs in WTO Annual Technical Assistance Plans.   
The WTO has also provided all LDCs in the pr ocess of accession with a reference centre with 
computer hard- and software, a link to the internet and training in the use of this technology.  However, it has been recognized that LDCs accession could be facilitated further by the provision of 
more timely and closely coordinated technical assistance. 
In recognition of the need for effective collaborati on with other organizations  and bilateral donors, the 
Integrated Framework for trade-related assistance to least-developed countries (IF) was launched in 
1997.  The IF is a partnership between the IF  core multilateral agencies (IMF, ITC, UNCTAD, 
UNDP, the World Bank and WTO), other agencies, bilateral donors and the LDCs themselves to 
ensure that LDCs' national trade policies are integrat ed into their respective development strategies.  
The IF facilitates the coordinated response pr ovided by the various agencies and development 
partners, each in their own area of expertise, to the trade-related assistance and capacity-building 
needs identified by each of the LDCs.  It has b een recognized that there could be a strong link 
between the IF and accession, as the IF process identifi es the impediments to effective integration into 
                                                     
 
13 See documents WT/COMTD/LDC/W/32 and WT/ACC/12 (WT/COMTD/LDC/W/27).    WT/ACC/10/Rev.2 
 Page 31 
 
 
 the multilateral trading system and proposes follo w-up actions to address the specific country's 
accession needs.  This has been the case of Cambodia and Nepal where the IF has contributed 
positively to the accession process.  Lao PDR, Ethiopia and Yemen are also among the 32 LDCs currently in various stages of the IF process.  WT O Members have raised the issue of the importance 
of synergies between the IF and the acc ession process in the Sub-Committee on LDCs
14, in particular, 
the need to include a strong accession component in  the IF process of acceding LDCs that would 
include an in-depth assessment of institutional and le gislative needs related to the accession process.  
The IF also provides a mechanism fo r follow-up in the post-accession stage.15  
 
V. TECHNICAL ASSISTANCE  
It has been recognized from the outset that, gi ven the demands made by the accession 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 ne w Members become effective participants in the 
WTO as soon as possible.  Paragraphs 38-41 of the Doha  Ministerial Declaration reaffirm the need for 
co-ordinated and securely funded technical assistance.   
 - Secretariat  
Information on the technical assistance currently provided by the Secretariat, including assistance 
given to acceding governments, is summarised in an nual reports which are made to the Committee on 
Trade and Development.  Past reports have noted that the process is demand-driven and that, within 
existing human and financial resource constraints, the Secretariat has been trying to deal with a 
greatly increased number of requests both from acceding governments and from governments contemplating accession. The most recent of th ese reports cover activities in 2003 (document 
WT/COMTD/W/127) and 2004 (documents WT/COM TD/W/132 and WT/COMTD/W/134); there is 
also an annual technical assistance plan for 2005 (document WT/COMTD/W/133). 
With regard to broader technical assistance on WTO matters, there has been a large increase in 
technical assistance activities over recent years.  Many of these events are attended by governments 
acceding to the WTO, again in increasing numbers.  In 2003 there were 451 technical assistance activities - 265 were regional events, such as confer ences, seminars or workshops, and 186 were 
national events, such as seminars or technical missions.   
For issues specific to the process of accession, th e Secretariat continues to provide technical 
assistance to a number of acceding governments.  As well as technical assistance missions to 
individual acceding governments, national workshops a nd regional seminars have been organised.  A 
Seminar on Accessions was also held in 2002 at the WTO in Geneva and attended by 20 of the 
acceding governments (including representatives fro m all LDC acceding governments).  A follow-up 
to this activity is scheduled again for November  2004.  Due to budgetary and manpower constraints 
emphasis is also given to assistance provided to  delegations of acceding governments during their 
visits to the WTO.  The Secretariat spends consid erable time assisting governments at all stages of 
accession to ensure that the flow of informa tion between them and WTO Member governments 
remains pertinent and timely (document WT/C OMTD/W/104/Add.1/Rev.2 contains a list of 
accession-specific Technical Assistance Activities for 2003).   
                                                     
 
14 For a record of the meeting s ee document WT/COMTD/LDC/M/36. 
15 More information on the IF is ava ilable at www.integr atedframework.org. WT/ACC/10/Rev.2 
Page 32  
 
 To assist with the technical demands of the accessi on process itself, in accordance with the procedures 
laid down in document WT/ACC/1, the Secretariat verifies the consistency of each Applicant's 
Memorandum on its foreign trade regime with the outline attached to that document.  It makes 
technical comments to the Applicants concerned and c onsults informally with interested Members, in 
particular before circulating Memoranda which are not  fully consistent with th e 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. 
For subsequent documentation 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 notificati ons on customs valuation, technical barriers to 
trade, sanitary and phytosanitary measures and Stat e-trading.  Both during missions as well as from 
Geneva, the Secretariat assists in the compilati on and submission of the necessary information in 
agreed formats, such as those fo r replies to questions from WTO Members, market access offers and 
tables of support measures in agriculture. 
As part of their preparation for accession negotiations , Applicants also avail themselves, to the extent 
possible, of the regular WTO training courses in Gene va.  Courses on trade policy, international trade 
law, the multilateral trading system and dispute se ttlement are organised alternatively in English, 
French and Spanish for developing economies' officials from both WTO Members or Observers.  
Applicants are also advised to use their Observer Status to follow WTO meetings, both those of other 
accession Working Parties and the various WTO Councils and Committees. 
 - WTO Members and Other Organisations  
Individual WTO Members have frequently provided he lp, sometimes in a very substantial way, to 
governments that have requested assistance.  They ha ve helped Applicants with implementation issues 
related to ongoing domestic reform programmes (e.g. with the transition to market economy); with 
setting up of the necessary basic legal and institution al framework; as well as with fulfilment of the 
detailed requirements of the accession process itself. 
Acceding governments also receive technical assi stance from other international organisations, 
including the International Bank for Reconstructi on and Development (the World Bank), the United 
Nations Conference on Trade and Development (UNCTAD), the World Customs Organisation (WCO) and the World Intellectual Property Organisa tion (WIPO) (see part IV above for information 
on the Integrated Framework). 
In this regard, the Doha Deve lopment Agenda Trade-Related Technical Assistance and Capacity 
Building Database (TCBDB) has been established by  the WTO jointly with the OECD to provide 
information on trade-related technical assistance (per iod of coverage from 2001).  It can be consulted 
to show beneficiary countries, donor countries, donor agencies or trade category. 
The WTO, the International Monetary Fund (IM F), the World Bank, the Bank for International 
Settlements (BIS), the Organisation for European  Cooperation and Devel opment (OECD) and the 
European Bank for Reconstruction and Developm ent (EBRD) are sponsors of the Joint Vienna 
Institute, which has been established to provi de 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 numb er of national projects, generally financed by 
UNDP, related to WTO accession.  These have the following general objectives:  WT/ACC/10/Rev.2 
 Page 33 
 
 
 - to assist national officials in elaborating optimal approaches in the initial phase of the 
WTO accession process, particularly in the pr eparation of an inve ntory of relevant 
problems to be solved both internally or externally; 
- to improve national officials' negotiating capacity, by strengthening their 
understanding of strategies and techniques used in multilateral trade negotiations; 
- to provide advice in trade policy formulation, particularly relating to WTO accession 
negotiations; and 
- to strengthen the capacities of trade-supporting national institutional structures 
(including the academic community) through training and joint analysis of relevant 
issues. 
UNCTAD delivers technical assistance by  undertaki ng advisory missions and working directly with 
national negotiating teams; assisting in the prep aration of documentation required by the WTO 
accession negotiations; preparing analytical pape rs and briefings for national policy-makers; 
organising brainstorming meeti ngs and seminars; and disseminating trade policy information. 
When the Secretariat develops technical assistance plans it tries to coordinate them, to the extent 
possible, with similar assistance being provided by individual Members and other international 
organisations so as to avoid duplication.  This is usually done in an informal, ad hoc  way, which has 
generally worked well.  The sort of assistance that th e Secretariat provides is often, by its very nature, 
complementary to the help provided by national Go vernments and other organisations.  As provision 
of 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 a nd the IMF and the World Bank provide a forum 
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 re ductions in trade barriers as part of 
IMF or World Bank programmes, two questions can arise.  The first concerns the permanence 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 in teraction among the three organizations in 
their work relating to the governments that  are in accession to the WTO.  The WTO 
and, in many cases, the World Bank, are ac tive 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 facilitate accession, 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 dea ling with "Agreements between the WTO and the 
IMF and the World Bank".  The Secretariat has prepar ed 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-WT/ACC/10/Rev.2 
Page 34  
 
 related technical assistance and capacity-building.   These discussions are ongoing and a report on 
WTO Cooperation with the IMF and the World Bank is issued annually.
16  The Doha Ministerial 
Declaration also states that the WTO will continue to work with the Bretton Woods institutions for 
greater coherence in global economic policy-making (paragraph 5). 17 
VI. DISCUSSIONS ON THE ACCESSION PROCESS - RECENT DEVELOPMENTS 
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.  These include the Ministerial 
Conferences in Singapore (December 1996), Geneva  (May 1998), Seattle (December 1999) and 
Doha (2001); the declarations adopted at three of these Ministerial Conferences (Singapore 1996, Geneva 1998 and Doha 2001) contai n a section on accessions.  Discussions on accessions have also 
taken place in General Council meetings of 10 D ecember 1998, 15 June 1999 and 8 May 2000.  In 
2002, the Sub-committee on LDCs he ld discussions resulting in the General Council's adoption of 
Guidelines
18 aimed to facilitate and accelerate LDC accessi ons.  Numerous issues have been raised in 
each discussion, and this Note summarises the main comments and suggestions. 19   
- A Universal WTO Membership  
Many speakers have welcomed the large number of governments that have applied to join the WTO, 
saying that this demonstrates the viability of the sy stem, 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 for its Members and th e more global welfare would be increased.   
- The Applicant's situation  
It has been generally recognized that accession to  the WTO involves wide-ranging and often difficult 
legislative and executive action by acceding governme nts.  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 the importance 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, 
is to be treated on its own merits.  Conseque ntly, the balance in each accession should be to 
accommodate the special situation of the acceding gov ernment on the one hand, while maintaining the 
credibility of the WTO system on the other.   
- Accession Process  
The procedures put forward in documents WT/ACC/1, 4,  5, 8 and 9 have been generally welcomed as 
well-structured and transparent.  The view has al so been expressed, however, that ways should be 
found of keeping all Members informed of  developments in individual accessions. 
                                                     
 
 
16 See document series WT/TF/COH/S. 
17 WT/MIN(01)/DEC/1 
18 WT/L/508 
19 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, 
WT/GC/M/55, and WT/GC/W/485/Rev.1.  Also the Ministerial Declarations: WT/MIN/(96)/DEC, WT/MIN/(98)/DEC/1, WT/MIN/(01)/DE C/1, as well as WT/MIN(03)/2 (Status Report by the Director- 
General).   WT/ACC/10/Rev.2 
 Page 35 
 
 
 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 noted that accessions have been moving too slowly, some adding that the process should be simplified.   
Although many accessions have been completed si nce the first discussions on the accession process 
took place, it has been suggested that the numbe r of new Members should have been higher over 
recent years.  However, other speakers have acknow ledged that this does not necessarily mean that the 
procedure is not working.  Not only could time be  used productively for preparing the Applicant's 
accession, but the pace of each individual accession has depended overwhelmingly on the Applicant's 
willingness and capacity to meet the requirements of the system.   
Some speakers have said that the process has sufficient flexibility to  address the needs of individual 
acceding governments.  However, it appears generally agreed that the WTO sh ould look for ways to 
expedite the current accession processes so that Appli cants are not kept waiting longer than necessary.  
While certain organisational change s have already been implemented (fewer meetings, etc.), many 
speakers have stressed the importance of mainta ining the integrity of the WTO system whilst 
expediting the accession process.  Care has been take n not to introduce two classes of Members, even 
though there have also been some 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 ba lance of rights and obligations.  Many have said 
that the accession of new governments should strengthen  the system rather than weaken it, and that 
acceding governments must therefore demonstrate their willingness to comply fully with WTO rules upon accession.  This requires meaningful commitme nts from Applicants as well as flexibility from 
Members. 
Some Members have said that they have the righ t to expect that acceding governments observe a 
standstill on WTO-inconsistent measures and on tariff  increases during accession.   Also Applicants 
should 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, "comme rcially 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 D eclarations call for "meaningful market-access 
commitments". 
A number of speakers have stressed that acceding gover nments should not be asked to undertake more 
stringent obligations than present WTO Members (oft en referred to as "WTO-plus" obligations).  To 
do so, they have argued, would be an abuse of eco nomic power.  Some have said that this applied 
especially to small island developing economies and LDCs. 
In this connection, it has been said that legitimate  claims for special and differential treatment for 
developing economies have not been granted, in particular in regard to transition periods foreseen in 
WTO Agreements for original WTO Members, relevant de minimis  agricultural support 
commitments, provisions on export subsidies, pro cedures for balance-of-payments consultations, and 
the Decision on net-food-importing developing countries. WT/ACC/10/Rev.2 
Page 36  
 
 Some Members have said that there is no provision  for automatic granting of transition periods to 
acceding governments.  Transition periods contained in the WTO Agreements had been accorded to 
original Members to help them become accustomed to their new obligations and have already begun 
to expire.  Acceding Governments are in a different  position, as they have been familiar with 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 transition periods, provided that there is a clear justification for 
them. 
Some speakers have said that membership of Pl urilateral Agreements (Agreement on Government 
Procurement and Civil Aircraft Agreement) should not be made a condition of accession to the WTO, 
as Article XII has clarified that the procedures fo r accession to these are 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. 
- Least Developed Countries  
Many speakers have said that particular attention n eeds to be paid to the accession of LDCs.  Some 
have said that the accession procedures for these governments should be simplified and accelerated, that the commitments demanded of these governme nts should take into account their level of 
development, and that transition periods and special and differential treatment were often appropriate.  
Some have said that all existing WTO provisions regarding special and differential treatment for 
LDCs should be extended automatic ally and without negotiation to all LDCs acceding to the WTO. 
In this regard, the Sub-committee on LDCs' Guide lines for LDCs accession, adopted by the General 
Council on 10 December 2002 (and subject to regular  review), represent an important step towards 
creating a favourable framework for expediting a nd facilitating LDCs accession.  The Guidelines 
address the following issues: 
− market access
 where Members shall exercise constraint in seeking concessions and commitments 
on goods and services from acceding LDCs and ta ke into account those undertaken by existing 
LDC Members, and acceding LDCs offers sh all be commensurate with their individual 
development, financial and trade needs; 
− WTO rules  where Special and Differential Treatment as set out in WTO legal instruments shall be 
applicable to all acceding LDCs from the date of their accession and transitional arrangements 
foreseen under specific WTO Agreements shall be granted taking into account individual 
development, financial and trade needs and ac companied by Action Plans for compliance with 
WTO rules which shall be supported by techni cal assistance and capacity building measures; 
− the accession process  where the good offices of the Director-Gen eral shall be available to assist 
acceding LDCs and the chairpersons of their working parties, efforts shall continue to be made to 
expedite document exchange and streamline accession procedures with assistance from the 
Secretariat, WTO Members shall adopt additiona l measures in their bilateral negotiations to 
facilitate and streamline the accession process, a nd the accession process may be facilitated from 
an early stage through coordinated, concentr ated and targeted technical assistance; and 
− trade-related technical assistance and capacity building  where targeted and coordinated technical 
assistance and capacity-building shall be provided on  a priority basis to acceding LDCs to cover 
all stages of the accession process.  WT/ACC/10/Rev.2 
 Page 37 
 
 
 - Technical Assistance 
The importance of technical assistance to acced ing governments has been generally recognised.  
Many speakers feel that such assi stance is essential for developing economies in general and for small 
island developing economies and LDCs in particular.  Yet tec hnical 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 assist ance that they have received, others have also 
drawn attention to their specific needs.   
Early discussions have suggested that the WTO should take the lead in providing technical assistance, 
that UNCTAD also has a major role to play and th at international organisations should co-ordinate 
their efforts and their advice in this area.  It has been stated that the various sources of technical 
assistance need to be coordinated more effectiv ely, now that the requirements of accession are 
complicated and far-reaching.20 
- Doha Development Agenda 
The importance of completing a maximum number of accessions before the conclusion of the current 
round of trade negotiations has been generally recogni zed.  It has been suggested that ways should be 
found to consider how government s, which have not yet acceded, could take part in the ongoing 
negotiations as effectively as possible.  Recogni zing the need to integrate acceding governments 
further into the negotiation process, the Doha Ministerial Declaration21 (paragraph 48) states that 
"negotiations shall be open to [...] states and sep arate customs territories currently in the process of 
accession and those that inform Members, at a re gular meeting of the General Council, of their 
intention to negotiate the terms of their membersh ip and for whom an accession working party is 
established.  Decisions on the outcomes of the ne gotiations shall be taken only by WTO Members".22  
                                                      
20 See also the WTO website for current information on  the status of technical cooperation activities:   
http://www.wto.org/english/tr atop_e/devel_e/tct_e.htm  
21 WT/MIN(01)/DEC/1 
22 Document TN/C/M/2, paragraphs 21-23, contains an understanding on the interpretation of 
paragraph 48 of the Doha Ministerial Declaration, reached after consultations with delegations.  WT/ACC/10/Rev.2 
Page 38  
 
 ANNEX 1 
List of Documents Dealing with Accession to the WTO
 
WT/ACC/1 Accession to the World Trad e 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 and 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/ACC/12 
(WT/COMTD/LDC/W/27) Summary state of play in Working Parties on the accession of least-
developed countries 
WT/COMTD/LDC/12 adopted in: Draft Decision on Accession of Least-Developed Countries 
WT/L/508 Decision on Accession of LDCs 
WT/GC/W/100 Accession to the WTO; State of Play; Note by the Secretariat  
WT/GC/W/153  Preparations for the 1999 Mini sterial 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 Integrati ng LDCs into the Multilateral Trading 
System; Coordinating Workshop for Senior Advisers to Ministers of 
Trade 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 1998 
WT/GC/M/40/Add.3 General Council 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 Declaration 
WT/MIN(03)/2 Implementation of the Commitment by Ministers to Facilitate and 
Accelerate the Accession of the Least-Developed Countries - Status Report by the Director-General 
  WT/ACC/10/Rev.2 
 Page 39 
 
 
 ANNEX 2 
General Council Decisions and Protocols of Accession  
This Annex analyses the General Council Deci sions and Protocols of the Accession of: 
1. Ecuador (WT/ECU/5 & 6); 
2. Bulgaria (WT/ACC/BGR/6 & 7); 
3. Mongolia (WT/ACC/MNG/10 & 11); 
4. Panama (WT/ACC/PAN/20 & 21); 
5. Kyrgyz Republic (WT/ACC/KGZ/28 & 29); 
6. Latvia (WT/ACC/LVA/34 & 35); 
7. Estonia (WT/ACC/EST/29 & 30); 
8. Jordan (WT/ACC/JOR/34 & 35); 
9. Georgia (WT/ACC/GEO32 & 33); 
10. Albania (WT/ACC/ALB/52 & Corr.1 and 
53 & Corr.1); 11. Oman (WT/OMN/27 & 28); 
12. Croatia (WT/ACC/HRV 60 & 61); 
13. Lithuania (WT/ACC/LTU/53 & 54);  
14. Moldova (WT/ACC/MOL/39 & 40); 
15. China (WT/L/432);  
16. Chinese Taipei (WT/L/433); 
17. Armenia (WT/L/506); 
18. FYROM (WT/L/494); 
19. Nepal (WT/MIN(03)/19); and 
20. Cambodia (WT/MIN(03)/18). 
General Council Decisions 
The following text has been used until January 2001: 
"The General Council, Having regard
 to the results of the negotiations directed towards the establishment of the 
terms of accession of [name of applic ant] to the Agreement Establishing the 
World Trade Organization and having prepared a Protocol for the Accession of [name of 
applicant]. 
Decides , in accordance with Article XII of the Agreement Establishing the World Trade 
Organization, that [name of applicant] may accede to th e Agreement Establishing the 
World Trade Organization on the terms set out in the said Protocol." 
The text has been amended to be in line with  other decision documents and from the accession of 
China onwards has read as follows: 
"The General Council, Having regard to  paragraph 2 of Article XII and pa ragraph 1 of Article IX of the 
Marrakesh Agreement Establishing the Worl d 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), WT/ACC/10/Rev.2 
Page 40  
 
  Taking note  of the application of [name of applicant] 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 applicant] to the Marrakesh Agreement Establishing the World Trade Organization and having prepared a Protocol on the Accession [name of 
applicant]  (WT/ACC/…/…), 
Decides  as follows: 
[name of applicant] may accede to the Ma rrakesh Agreement Establishing the World 
Trade Organization on the terms and conditions set out in the Protocol annexed to this 
Decision. 
Protocols of Accession 
This section examines the text of the relevant Pr otocols of Accession.  The following text is common 
to all protocols: 
"PROTOCOL OF ACCESSION OF [name of applicant]  
TO THE MARRAKESH 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 Organi zation (hereinafter referred to as "WTO 
Agreement"), and the Republic of …[name of appli cant]… (hereinafter referred to as "[short form 
of name]"), 
 Taking note
 of the Report of the Working Party on the Accession of …[name of 
applicant]… to the WTO in document WT/ACC/[...] (hereinafter referred to as the "Working Party Report"), 
 Having regard
 to the results of the negotiations on the accession of …[name of 
applicant]… to the WTO, 
 Agree  as follows: 
Part I – General  
1. Upon entry into force of this Protocol, …[name of applicant]… accedes to the WTO 
Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO. 
2. The WTO Agreement to which …[name of applicant]… 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 fo rce of this Protocol.  This Protocol, which shall 
comprise the commitments referred to in para graph …[list of releva nt 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 para graphs referred to in paragraph …[list of 
relevant paragraphs numbers]… of the Working Part y Report, those obligations in the Multilateral 
Trade Agreements annexed to the WTO Agreement that are to be implemented over a period of  WT/ACC/10/Rev.2 
 Page 41 
 
 
 time starting with the entry into force of that  Agreement shall be implemented by …[name of 
applicant]… 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 Gene ral Agreement on Tariffs and Tr ade 1994 (hereinafter referred 
to 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 applicant]….  The staging of the concessions a nd commitments listed in the Schedules shall be 
implemented as specified in the relevant  parts of the respective Schedules.   
5. For the purpose of the reference in paragra ph 6(a) of Article II of the GATT 1994 to the 
date of that Agreement, the applicable date in respect of the Schedul es of Concessions and 
Commitments annexed to this Protocol shall be the 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 
applicant]… until …[date]… 
7. This Protocol shall enter into force on th e 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 certif ied copy of this Protoc ol and a notification of 
acceptance thereto pursuant to paragraph 7 to each Member of the WTO and to…[name of applicant]… 
9. This Protocol shall be registered in accorda nce 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 the 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, WT/ACC/10/Rev.2 
Page 42  
 
 35, 42, 44, 45, 46, 48, 51, 54, 59 and 60 of th e Working Party Report, and will identify 
any delays in implemen tation together with the reasons therefore". 
The following text was included after paragraph 3 above: 
"Those notifications that are to be made unde r 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 made  by Mongolia within that period of time 
starting with the date of entry into force of this Protocol". 
Bulgaria, Panama, Kyrgyz Republic , Latvia, Estonia, Jordan, Geor gia, Albania, Oman, Croatia, 
Lithuania, Moldova, Armenia, FYROM, Cambodia and Nepal:  
The following text was included after paragraph 3 above: 
"4. …[name of applicant]… may maintain a measure inconsistent with paragraph 1 of 
Article II of the GATS provided that such a measure is recorded in the List of Article II Exemptions annexed to this Protocol and meet s the conditions of the Annex to the GATS on 
Article II Exemptions". 
China
 
Clarification is provided on 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 Fi nal Act Embodying the Results of the 
Uruguay Round of Multilateral Trade Negotiations." 
In Part 1 – General Provisions, detailed text is  added in sections covering the following areas: 
- 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 included: 
- 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);  WT/ACC/10/Rev.2 
 Page 43 
 
 
 - 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 X XV of the Agreement on Subsidies and 
Countervailing Measures; 
- Subsidies to be Phased Out; 
- Products Subject to Export Duty; and 
- Reservations by WTO Members. 
Chinese Taipei  
In Part 1 – General Provisions, the following te xt has been 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 accession 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 incons istent 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 this 
Draft Protocol and meets the conditions of th e 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/Rev.2 
Page 44  
 
 ANNEX 3 
Commitments on Rules
 
This part of the Note reproduces the commitments on rules contained in the Working Party Reports' 
commitment paragraphs (incorporated by reference into 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 some times 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 
transition periods. 
- Specific identification of transition periods th at may be used (e.g. customs valuation).  
- 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. These may re late to obligations to comply with 
"WTO obligations and other international obligations", privatisation, sub-central 
governments, government procurement, trad e in civil aircraft and transparency. 
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 enterprises, an d foreign enterprises and individuals in China.  
China would eliminate dual pricin g practices as well as difference s 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, consiste nt with China's rights and obligations under the 
WTO Agreement and the Draft Protoc ol, China would provide non-discr iminatory treatment to all WTO  WT/ACC/10/Rev.2 
 Page 45 
 
 
 Members, including Members of the WTO that were separate customs territories.  The Working Party 
took note of this commit ment (paragraph 19). 
The representative of China confirmed that the full respect of all laws, regulations and administrative 
requirements with the pr inciple 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.  Th e representative of China declared that, by accession, China would 
repeal and cease to apply all such existing laws, regulations and other meas ures whose effect was 
inconsistent with WTO rules on national treatment.  This commitment was made in relation to final or 
interim laws, administrative measur es, rules and notices, or any other form of stipulation or guideline. 
The Working Party took note of th ese commitments (paragraph 22). 
In particular, the representative of China confirme d that measures would be taken at national and 
sub-national level, including repeal or modificatio n of legislation, to provide full GATT national 
treatment in respect of laws, regula tions and other measures applying to internal sale, offering for sale, 
purchase, transportation, distribution or use of the following: 
– After sales service (repair, maintenanc e and assistance), including any conditions 
applying to its provision, such as the MO FTEC third Decree of 6 September 1993, 
imposing mandatory licensing procedures fo r the supply of after-sales service on 
various imported products; 
– Pharmaceutical products, in cluding regulations, notices a nd 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 re garding price or local content which could result in less 
favourable treatment of  imported products; 
– Cigarettes, including unification of the licensi ng requirements so that a single licence 
authorized the sale of all cigarettes, i rrespective of their country of origin, and 
elimination of any other restri ctions regarding points of sale  for imported products, such 
as could be imposed by the China Nationa l Tobacco Corporation ("CNTC"). It was 
understood that in the case of cigarettes, China could avail itself of a transitional period 
of two years to fully unify the licensing requirements.  Immedi ately upon accession, 
and during the two year transitional period, the number of retail outlets selling imported cigarettes would be substantially incr eased throughout the territory of China; 
– Spirits, including require ments applied under China's "A dministrative Measures on 
Imported Spirits in the Domestic Market", and other provisions which imposed distinct 
criteria and licensing for the distribution a nd sale of different categories of spirits, 
including unification of the licensing require ments so that a single licence authorized 
the sale of all spirits irrespec tive of their country of origin; 
– Chemicals, including registration procedures  applicable to impor ted products, such as 
those applied under China's "Provisions on th e Environmental Administration of Initial 
Imports of Chemical Product s and Imports and Exports of  Toxic Chemical Products"; 
– Boilers and pressure vessel s, including certification and inspection procedures which 
had to be no less favourable than those applied to goods of Chinese origin, and fees applied by the relevant agenci es or administrative bodies, which had to be equitable in 
relation to those chargeable for like products of domestic origin. 
The representative of China stated that in the cases of pharmaceuticals, spirits and chemicals cited 
above, China would reserve the right to use a transiti onal period of one year from the date of accession 
in order to amend or repeal the re levant legislation.  The Working Party took note of these commitments 
(paragraph 23). WT/ACC/10/Rev.2 
Page 46  
 
 - Foreign Exchange and Payments
 
Ecuador  
The representative of Ecuador stated that the moda lity of the foreign exchange regime described in 
paragraph 9 would not have  negative effects for private sector s 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 compliance  with WTO obligations including GATT Article XV, 
GATS Article XI and other inte rnational obligations.  The Working Party took note of these 
commitments (paragraph 10). 
China  
The representative of China stated that China woul d 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.  The representative further recalled China's acceptance of Article VIII of the IMF's Articles of Agre ement, which provided that "no member shall, without the approval of 
the Fund, impose restrictions on the making of pa yments 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 re sort to any laws, regulations or other measures, 
including any requirements with respect to contractual te rms, that would restrict the availability to any 
individual or enterprise of forex for current internatio nal transactions within its customs territory to an 
amount related to the forex inflows attributable to th at 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 V III, Section 5 of the IMF's Articles of Agreement, and such other 
information on its exchange measures as was deem ed necessary in the context of the transitional 
review mechanism.  The Working Party took note of this commitment (paragraph 36) 
- Balance-of-payments Measures
 
China  
In response, the representative of Ch ina 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 pref erence to application of price-based measures as 
set forth in the BOPs Understanding.  If China re sorted 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 w ith the GATT 1994 and the BOPs Understanding, and 
would not exceed what was necessary to address the pa rticular BOPs situation.  The representative of 
China also confirmed that measures taken for BOPs  reasons would only be applied 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). 
- Investment Regime  
Estonia  
The representative of Estonia confirmed that Estonia applied national treatment with respect to direct 
taxation and Estonia would continue to apply the nati onal treatment principle in the case of amendments  WT/ACC/10/Rev.2 
 Page 47 
 
 
 to the tax regime in the future.  He further confirme d that Estonia did not use national taxation for export 
promotion or performance.  The Working Party took note of this commitment (paragraph 15). 
China  
The representative of China further stated that Chin a 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 Wo rking Party, he confirmed that these investment 
guidelines and their implementation would be in fu ll conformity with the WTO Agreement.  The 
Working Party took note of th is 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 tr ade regime, and stated that his G overnment 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.  The Working Part y took note of this commitment (paragraph 35). 
Bulgaria  
A number of members of the Working Party expresse d 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 fi rms and the role of State-owned enterprises in 
international trade.  These members noted, howeve r, that while Bulgaria was constructing the legal 
framework for equality of treatment of  private enterprises with State firms and the eventual separation of 
former State firms from government association after privatization, th e current rules for the management 
of State-owned firms contemplated a State role in enterprise operations.  For example, Government ministries appointed the Ma nagement and Supervisory Boards that select the management of State firms 
and that negotiate the terms of a Management Contract with the selected individuals.  These contracts regulated the relationship between ma nagement, labour and the State, a nd there were areas, such as the 
establishment of subsidiaries, where the management  was required to consu lt with the Government.  
Even though Bulgaria had stated that the Government was not liable for State en terprises debt, the most 
recent regulations had transferred the ultimate responsibility for a grea t 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 sect or was not possible.  Moreover, in their view, 
Bulgaria's privatization process was proceeding very  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 State would be a lo ng-term project.  While respecting Bulgaria's 
statements concerning its ultimate  goals and intent to establish a market-driven economy based on 
private ownership, these members believed that for accession to the Agreement Establishing the WTO the relationship between the Bulgarian State and its tr ade and industry had to be clear.  As a minimum 
they expected transparency and dialogue as Bulgar ia'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 thes e 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, includi ng the wider background of national 
and economic development.  This was not to be re garded as a basis for the imposition of specific WT/ACC/10/Rev.2 
Page 48  
 
 obligations under the Agreements or as a basis fo r the adoption of new special policy commitments.  
Bulgaria could not undertake commitments exceed ing 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 fo reign 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 good s and services within Bulgaria '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 developmen ts in its programme of privatization along the 
lines of that provided to the Working Party, and on other issues related to  its economic reforms as 
relevant to its obligations under the WTO.  Th e Working Party took note of this commitment 
(paragraph 26). 
Kyrgyz Republic
 
The representative of the Kyrgyz Re public stated that the Kyrgyz Republic would provide annually to 
WTO Members information on developments in its pr ivatization for as long as its programme of 
privatization is in existence along the 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 confirme d the readiness of Latvia to ensu re the transparency of its ongoing 
privatization programme and to keep WTO Members in formed of its progress in the reform of its 
transforming economic and trade regime.  He stated that his Government woul d provide annual reports 
to WTO Members on developments in  its programme of privatizati on as long as the privatization 
programme would be in existence along the lines of that  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 Ja nuary 2003.  The Working Party took note of these  
commitments (paragraph 18). 
Estonia  
The representative of Estonia confirmed the readiness of Estonia to ensure the transparency of its 
ongoing privatization programme and to keep WTO Memb ers informed of its progress in the reform of 
its transforming economic an d trade regime.  He stated that hi s Government would provide annual 
reports to WTO Members on developments in its progr amme of privatization as long as the privatization 
programme would be in existence along the lines of that  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).  WT/ACC/10/Rev.2 
 Page 49 
 
 
 Georgia  
The representative of Georgia confirmed the readiness of Georgia to ensure the transparency of its 
ongoing privatization programme and to keep WTO Memb ers informed of its progress in the reform of 
its transforming economic an d trade regime.  He stated that hi s Government would provide annual 
reports to WTO Members on developments in its progr amme 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 ec onomic reforms as relevant to its 
obligations under the WTO.  Th e Working Party took note of this commitment (paragraph 24). 
Albania  
The representative of Albania confirmed her country's  readiness to ensure th e 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 Government would provide annual reports to WTO Members on developments in its program of privatization as long as the privatization program would be in existence alon g the lines of that provided to the Working Party.  
She also stated that her Government would provide  annual reports on other issues related to its 
economic reforms as relevant to it s obligations under 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 in formed of its progress in the reform of its 
transforming economic and trade regime.  He stated that his Government woul d provide annual reports 
to WTO Members on developments in  its programme of privatizati on as long as the privatization 
programme would be in existence along the lines of that  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 readiness of Lithuania to ensure the transparency of its 
ongoing privatization programme and to keep WTO Memb ers informed of its progress in the reform of 
its transforming economic an d trade regime.  He stated that hi s Government would provide annual 
reports, along the lines of that provided to the Work ing Party, to WTO Members on developments in its 
programme of privatization as long as the privatizat ion programme would be in  existence.  He also 
stated that his Government would provide annual re ports on other issues relate d to economic reforms as 
relevant to its obligations under the WTO until 31 December 2004.  The Working Party took note of 
these commitments (paragraph 19). 
Moldova  
The representative of Moldova stated that Mol dova would ensure the transparency of its ongoing 
privatization program and would keep WTO Members informed of progress in the reform of its 
economic and trade regimes. He stated that his Government would provide annual reports to WTO 
Members on developments in its program of priv atization as long as the privatization programmes 
would be in existence, along the lines of that provide d to the Working Party.  He also stated that his 
Government would provide annual reports on other i ssues related to its econom ic reform as relevant 
to its obligations under the WTO.  The Wo rking Party took note of these commitments 
(paragraph 30). WT/ACC/10/Rev.2 
Page 50  
 
 China
 
The representative of China further confirmed that Ch ina would ensure that all state-owned and state-
invested enterprises would make purchases and sal es based solely on commercial considerations, 
e.g., price, quality, marketability and availabilit y, and that the enterprises of other WTO Members 
would have an adequate opportu nity to compete for sales to a nd purchases from these enterprises on 
non-discriminatory terms and conditions.  In addition,  the Government of China would not influence, 
directly or indirectly, commercial decisions on the pa rt of state-owned or state-invested enterprises, 
including on the quantity, value or country of orig in of any goods purchased or sold, except in a 
manner consistent with the WTO Agreement.  Th e 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 en terprises of goods and services for commercial sale, 
production of goods or supply of services for comme rcial 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 of Articles II, XVI and XVII of the 
GATS and Article III of the GATT 1994.  The Work ing Party took note of this commitment 
(paragraph 47). 
The representative of China confirmed that Chin a 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 the 
WTO Agreement on Trade-Related Aspects of Intell ectual Property Rights ("TRIPS Agreement") and 
the Agreement on Trade-Related Investment Measur es ("TRIMs Agreement").  He confirmed that the 
terms and conditions of technology transfer, pr oduction 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 no te 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 info rmed of its progress.  
He stated that his authorities w ould provide annual reports to WT O 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 fro m 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 distribution system in these products and would en sure national treatment 
and non-discriminatory treatment for these products.  From the date of accession, TTWMB would not 
have a regulatory function concerning tobacco an d alcoholic beverages an d would operate on a 
commercial basis subject to the same laws, regula tions, rules, decrees, di rectives, administrative 
guidance, policies and measures appl icable to other firms in Chines e Taipei.  Any special or monopoly 
privileges granted to TTWMB in the domestic di stribution and international trade of alcohol and 
tobacco products would be eliminated from that da te.  Both domestic and foreign firms would be 
eligible to participate in the distribution and 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).  WT/ACC/10/Rev.2 
 Page 51 
 
 
 The representative of Chinese Taipei  stated that any subsidies prov ided for the domestic production of 
tobacco and grapes would be bound and gradually redu ced as provided for in the Schedule attached to 
the Draft Protocol of Accession.  All firms producin g tobacco or alcohol products in Chinese Taipei 
would have access on an equal basis to imported and domestic  inputs, including any remaining benefits 
from such subsidies, for their produc tion and processing activities consiste nt with the provisions of the 
WTO.  He added that Chinese Taipei would, on th e implementation date of the Tobacco and Alcohol 
Administration Law, begin processi ng applications for firms seeking authorization to produce alcohol 
products liberalized in the first stage, and for othe r alcohol products liberalized at other stages, six 
months in advance of the date when such activities were liberalized, in order to provide new entrants 
with the possibility of operating under the reform prog ram from its inception.  He further stated that all 
enterprises in Chinese Taipei that produce these pr oducts would be subject to the same protection, 
formalities, fees, and penalties under law, without rega rd to their ownership or length of establishment.  
He stated that fees charged would not be exce ssive 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 violatio ns in other sectors.  To ensure adequate transparency after reform, 
Chinese Taipei would provide WTO Members with  annual reports on the volumes of tobacco and 
alcoholic products manufac tured in Chinese Taipei and on taxes pa id 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 standa rd 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 market of larg e quantities of smuggled or counterfeit 
imports of alcohol and tobacco products undermined Chinese Taipei's market  for legally marketed 
products, and wishing to discourage su ch activities in the future, the re presentative of Chinese Taipei 
confirmed that all contraband smugg led or counterfeit imports of al cohol and tobacco products seized 
would be destroyed or otherwise di sposed of, taking into account th e practices 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 th at certain alcoholic beve rage 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 note of these commitments (paragraph 160). 
Armenia  
The representative of Armenia confirmed that to en sure full transparency and to keep WTO members 
informed of its progress in the reform of its tr ansforming economic and tr ade regime, Armenia would 
provide annual reports to WTO Members on developm ents in its programme of privatization along the 
lines of the information provided to the Working Pa rty, and on the other issues  related to its economic 
reforms as relevant to its obligations under the WT O Agreement.  The Working Party took note of this 
commitment (paragraph 23). 
FYROM  
The representative of FYROM confirmed the readine ss of FYROM to ensure the transparency of its 
ongoing privatization programme and to keep WTO Me mbers informed of its progress in the reform 
of its transforming economic and trade regime.  He stated that his Government would provide annual 
reports, along the lines of that provided to the Wo rking Party, to WTO Members on developments in 
its programme of privatization as long as the privatiza tion 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.  Th e Working Party took no te of these commitments 
(paragraph 37). WT/ACC/10/Rev.2 
Page 52  
 
 Cambodia
 
The representative of Cambodia stated that his G overnment would ensure the transparency of its 
ongoing privatization programme and would keep WT O Members informed of progress in the reform 
of its economic and trade regimes.  He stated that  his Government would provide periodic 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 that already provided to the Working Party.  He 
also stated that his Government would provide peri odic reports on other issu es related to its economic 
reform as relevant to its obligations under the WTO.  The Working Party took note of these 
commitments (paragraph 25).   
- Pricing Policies  
Ecuador  
The representative of Ecuador assured the Working Part y that his Government did not intend to extend 
the price setting policy to other sectors of the ec onomy beyond the pharmaceutical sector.  The Working 
Party took note of this commitment (paragraph 53). 
Bulgaria  
The representative of Bulgaria conf irmed 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 every sector in Bulgaria were determined by market forces.  He 
further confirmed that in the application of such cont rols, and any that are introduced or re-introduced in 
the future, Bulgaria will apply such  measures in a WTO-consistent fa shion, and take account of the 
interests of exporting WTO members as  provided for in Article III.9 of the GATT 1994.  Bulgaria will 
also publish the list of goods and se rvices subject to State price contro ls in the State Gazette including 
any changes from the list in paragraph 15.  Th e Working Party took note of these commitments 
(paragraph 16). 
Panama
 
The representative of Panama confir med that price controls on products  and services in Panama have 
been eliminated with the exception of those listed 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 Agr eement, in particular Article III.9 of  the GATT 1994.  The Working Party 
took note of this commit ment (paragraph 10). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated th at all price and profit controls on products and 
services still in effect, at the ce ntral and sub-central leve l were listed in paragraphs 15, 18 and 19 above 
by HS code where applicable.  All other prices fo r 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 profit cont rols would be applied in a WTO-consistent fashion, 
taking into account the interests of exporting WTO Members as provided for in  Article III:9 of the 
GATT 1994 and in Article VIII of the General Agreem ent on Trade in Services (GATS).  The Working 
Party took note of these co mmitments (paragraph 21).  WT/ACC/10/Rev.2 
 Page 53 
 
 
 Latvia  
The representative of Latvia stated that in the applic ation of price controls now or in the future, Latvia 
would apply such measures in a WTO-consistent fash ion, and take account of the interests of exporting 
WTO Members as provided for in Ar ticle III.9 of the GATT 1994.  Latvia would publish the list of 
goods and services subject to State c ontrols and any that are introduced or re-introduced in the future in 
its Official Journal.  The Working Party t ook note of these commitments (paragraph 21). 
Estonia  
The representative of Estonia confir med that prices for goods and services other than for oil-shale and 
electricity would not be subject to State control.  He confirmed that Estonia would apply such controls, 
from the date of accession without recourse to a tr ansition period, in a WTO-consistent fashion, and 
would take account of the interests of exporting WT O Members as provided for in Article III.9 of the 
GATT 1994.  Estonia would publish any list of goods and se rvices subject to State price controls in the 
Official Journal "Riigi Teataja" (State Gazette), including any changes regarding existing price controls on oil-shale and electricity.  The Working Part y took note of these commitments (paragraph 25). 
Jordan
 
The representative of Jordan confirmed that Jordan 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 woul d take account of the interest s of exporting WTO Members as 
provided for in Article III:9 of the GATT 1994.  Jordan would publish any list of goods and services 
subject to State price controls in the Official Jo urnal, including any changes regarding existing price 
controls.  The Working Party took note of these commitments (paragraph 32). 
Georgia  
The representative of Georgia stated that in the appli cation of price controls or  State guidance now or in 
the future, Georgia would apply such  measures in a WTO-consistent fa shion, 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 goods or se rvices that may be introduced or re-introduced 
in the future in its Official Journal, including any changes in current controls.  The Working Party took 
note of this commitment (paragraph 26). 
Albania  
The representative of Albania confirmed that prices fo r goods and services in Albania, other than for the 
items listed in paragraphs 31-32 above and in doc ument WT/ACC/ALB/25 were not subject to any price 
controls or reference prices. She confirmed that Al bania would apply its current price regulation system 
and any other state-mandate d prices or price controls applied fr om 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 curr ent 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 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.  Oman would WT/ACC/10/Rev.2 
Page 54  
 
 publish the list of goods and services subject to State controls any that are intr oduced or re-introduced in 
the future in its Official Journal, including any chan ges in the list provided of current requirements in 
place.  The Working Party took note of this commitment (paragraph 25). 
Croatia
 
The representative of Croatia stated that in the applic ation of price controls or  State guidance now or in 
the future, Croatia would apply such  measures in a WTO-consistent fa shion, and take account of the 
interests of exporting WTO members as provided for in Article II I:9 of the GATT 1994.  Croatia would 
publish the list of goods and services subject to State controls any that are intr oduced or re-introduced in 
the future in its Official Journal, including any chan ges in the list provided of current requirements in 
place.  The Working Party took note of this commitment (paragraph 33). 
Lithuania  
The representative of Lithuania c onfirmed that his Government woul d apply the minimum prices and 
price controls on products and services contained in Ta ble 2,and any that are introduced or re-introduced 
in the future, in a WTO consistent fashion, and ta ke account of the interests of exporting WTO Members 
as provided for in Article III.9 of the GATT 1994.  Lithuania also will publish the list of goods and 
services subject to State price controls in the Offi cial Gazette including any changes from the list in 
Table 2.  The Working Party took not e of this commitment (paragraph 22). 
Moldova  
The representative of Moldova confirmed that Mol dova 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 exporti ng WTO Members as provided for in Article III.9 of 
the GATT 1994. Moldova would publish any 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 would publish in the offici al journal the list of goods and 
services subject to state pricing and changes ther eto, together with pric e-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 indu stries or services providers.  Th e 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 product, would be a pplied in a WTO-consistent fashion, taking account 
of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 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).  WT/ACC/10/Rev.2 
 Page 55 
 
 
 In response, the representative of China confirmed that China would apply its current price controls and 
any other price controls upon accession in a WTO-consistent fash ion, and would take account of the 
interests of exporting WTO Members as provided fo r in Article III:9 of th e GATT 1994.  He also 
confirmed that price controls woul d not have the effect of limiti ng or otherwise impairing China's 
market-access commitments on goods and servi ces.  The Working Party took note of these 
commitments (paragraph 64). 
Armenia  
The representative of Armenia confirmed that pri ce controls on products and services in Armenia 
have been eliminated with the exception of those listed in paragraphs 27 a nd 28 of this Report, and 
that in the application of such controls, and any that are introduced or re-introduced in the future, 
Armenia would  apply such measures in a WTO-consis tent fashion, taking account of the interests of 
exporting WTO members as provided for in Article III: 9 of the GATT 1994.  He also confirmed that 
the goods and services listed in para graphs 27 and 28 had been published in the Government's official 
newspaper and any products subject to State price c ontrols in the future, incl uding any changes in the 
initial list reported at the time of accession, would be published in the official newspaper.  The 
Working Party took note of these commitments (paragraph 29). 
FYROM  
The representative of FYROM stated that in the app lication of price controls now or in the future, 
FYROM would apply such measures in a WTO-consiste nt fashion, and take account of the interests 
of exporting 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) .  FYROM 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 Gazette.  The Working Party took note of these commitments (paragraph 45). 
Cambodia
 
The representative of Cambodia confirmed that, from th e date of accession, in the application of price 
controls, Cambodia 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, and in 
Article VIII of the General Agreement on Trade in Services (GATS).  He also confirmed that Cambodia published the list of goods and services s ubject to State control and any changes in its 
Official Gazette and would continue to do so af ter accession.  The Working Party took note of these 
commitments  (paragraph 27). 
Nepal
 
The representative of Nepal stated that in the applica tion of price controls now or in the future, Nepal 
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, and in Article VIII of the 
General Agreement on Trade in Services (GATS).  He  also confirmed that Nepal published the list of 
goods and services subject to State control and any cha nges in its Official Gazette and would continue 
to do so after accession.  The Working Party took note of these commitments (paragraph 20). WT/ACC/10/Rev.2 
Page 56  
 
 FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
- Structure and Powers of the Government
 
China  
The representative of China confirmed that administ rative regulations, depart mental rules and other 
central government measures would be promulgated in a timely manner so that China's commitments 
would be fully implemented within the relevant time  frames.  If administrative regulations, departmental 
rules or other measures were not in place within such time frames, authorities would still honour China's 
obligations under the WTO Agreement and Draft Pr otocol.  The representative of China further 
confirmed that the central govern ment would undertake in a timely  manner to revise or annul 
administrative regulations or depart mental rules if they were inconsis tent with China's obligations under 
the WTO Agreement and Draft Pr otocol.  The Working Party took note of these commitments 
(paragraph 68). 
- Powers of Executive, Legislative and Judici ary, Administration of Policies on WTO-
Related Issues  
Kyrgyz Republic  
The representative of the Kyrgyz Re public stated that the Kyrgyz Republic would provide a right of 
appeal to an independent body for foreign and domest ic importers and exporter s of official measures 
affecting trade.  The Working Party took note of this commitment (paragraph 26). 
Georgia  
The representative of Georgia confirmed that from th e date of accession Georgi a's laws would provide 
for the right to appeal administrative rulings on matt ers subject to WTO provisions to an independent 
tribunal in conformity with WTO obligations, in cluding but not limited to Article X:3(b) of the 
GATT 1994.  The Working Party took note of  this commitment (paragraph 35). 
Oman  
The representative of Oman confirmed that no later th an by the date of accession, Oman'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 limite d 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 th e date of accession Croatia's laws would provide 
for the right to appeal administrative rulings on ma tters 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 th at 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 nu llify measures taken by local levels of government 
in Chinese Taipei that were inconsistent with WTO provisions from the date of accession.  An  WT/ACC/10/Rev.2 
 Page 57 
 
 
 illustrative list of the laws that would be amended as part of Chinese Taipei's implementation of its 
obligations is reproduced in Attachment D to this  Report.  The Working Party took note of this 
commitment (paragraph 15). 
Armenia  
The representative of Armenia confirmed that from the date of accession Armenia's laws would 
provide for the right of appeal of administrative rulings on matters subject to WTO provisions to an 
independent tribunal in conformity with WT O provisions, including Article X:3(b) of the 
GATT 1994. The Working Party took note of this commitment (paragraph 34). 
The representative of Armenia confirmed that inte rnational treaties and agreements ratified by 
Parliament, including the WTO Agreement, had pr ecedence over domestic laws or other acts in 
Armenia.  He stated that in matters of policy aff ecting trade in goods and ser vices, including subsidies 
and taxation, the Central Government retained full authority.  Sub-central and Local administrative 
bodies have no jurisdiction or authority to estab lish regulations or taxe s on goods and services in 
Armenia independent of the central authorities in  matters covered by provisions of the WTO 
Agreement.  Within the framework of the process of Armenia's accession to the WTO, the obligations 
assumed by the Government of the Republic of Armenia, including the WTO Agreement and Armenia's Protocol of Accession were subject to implementation uniformly throughout the Republic 
of Armenia, including in regions engaging in border  trade or frontier traffic "special economic zones" 
and other areas where special regimes for tariffs, ta xes and regulations are established.  He further 
confirmed that, from the date of accession, th e central government would eliminate or nullify 
measures taken by sub-central authorities in the Rep ublic of Armenia that were in conflict with the 
WTO Agreement when those measur es were brought to its attention, without requiring affecting 
parties to petition through the courts.  The Working Party took note of these commitments 
(paragraph 36). 
The representative of Armenia informed the Work ing Party that after the signing of the WTO 
Accession Protocol by the Government of Armeni a, all WTO Agreements would be submitted for 
review to the Constitutional Court of Armenia.   Legal conclusion of Armenia's WTO Accession 
would be accomplished upon ratification of all WTO agreements by the National Assembly.  He 
confirmed that international treaties and agreemen ts ratified by the National Assembly, including 
WTO Agreements, had precedence over domestic laws or other acts in Armenia. All the laws and legislative instruments necessary for the application of the provisions would be adopted as provided in 
the Protocol of Accession and would  be in place pr ior to that time. The Working Party took note of 
these commitments (paragraph 37). 
Cambodia
 
The representative of Cambodia confirmed that a syst em of appeal from administrative decisions in 
matters covered by WTO Agreements  to an independent tribunal, as provided for in Article X of the 
GATT and other WTO Agreements, was in the process of being established in the draft Law on Judicial Organization, and would be operational by December 2004.  In addition, the Commercial 
Court system would be establis hed by 1 January 2005.  The Working Party took note of this 
commitment (paragraph 36). 
Nepal
 
The representative of Nepal said that upon the date  of accession, Nepal would establish or designate 
tribunals or procedures for the prompt review of all administrative actions relating to the 
implementation of laws, regulati ons, judicial decisions and admi nistrative rulings of a general 
application referred to in Article X:1 of the GA TT 1994, Article VI of GATS.  The tribunals or WT/ACC/10/Rev.2 
Page 58  
 
 procedures would also include actions relating to the implementation of national treatment, 
conformity assessment, the regulation, control, s upply or promotion of a service, including the grant 
or denial of a licence to provide a service and othe r matters.  The tribunals or procedures responsible 
for such reviews would be impart ial and independent of the agency  entrusted with administrative 
enforcement and shall not have any substantial interest in the outcome of the matter.  The review 
procedure would include the opportunity for appeal , without penalty, by individuals or enterprises 
affected by any administrative action subject to re view.  Notice of the decision on appeal should be 
given to the appellant and the reasons for such a decision provided in writing.  The Working Party 
took note of these commitments (paragraph 31).   
- Authority of Sub-Central Governments
  
Kyrgyz Republic  
The representative of the Kyrgyz Republic confir med that central authorities would be solely 
responsible for establishing forei gn trade policy and that the Centra l Government would implement the 
provisions of the WTO relevant to sub-central governments, in cluding Article XXIV:12 of the 
GATT 1994, the corresponding WTO U nderstanding and Article I:3(a) of the GATS.  He further 
confirmed that, from the date of accession, the Cent ral Government would elimin ate or nullify measures 
taken by sub-central authorities in the Kyrgyz Republic  that were in conflict  with the WTO Agreement 
when those measures were brought to  its attention.  The Working Pa rty took note of these commitments 
(paragraph 28). 
Latvia  
The representative of Latvia confirmed that sub- central administrative authorities, e.g. local 
administrative bodies, have no jurisdiction or author ity to establish regulatio ns or taxes on goods and 
services in Latvia independent of the central aut horities and that applicati on 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 author ities 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 ac ts should be found to contradict 
international treaties ratified by the Riigikogu (Parliament), the provisi ons of the international treaty 
would apply.  The WTO Agreement would have the status  of an international treaty.  The representative 
of Estonia confirmed that sub-centr al entities had no autonomous aut hority over issues of subsidies, 
taxation, trade policy or any other measures cove red by WTO provisions.  He confirmed that the 
provisions of the WTO Agreement, including Estoni a's Protocol, shall be a pplied uniformly throughout 
its customs territory and other territories under its co ntrol, including in regions engaging in border trade 
or frontier traffic, special economi c zones, and other areas where special regimes for tariffs, taxes and 
regulations are established.  He ad ded that when apprised of a situ ation where WTO provisions were not 
being applied or were applied in  a non-uniform manner, central aut horities would act to enforce WTO 
provisions without 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 Jordania n laws or other acts shoul d 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 c onfirmed that sub-central entities had no autonomous  WT/ACC/10/Rev.2 
 Page 59 
 
 
 authority over issues of subsidies, taxation, tr ade policy or any other measures covered by WTO 
provisions.  He confirmed that the provisions 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 trade or front ier traffic, special economic zones, and other areas 
where special regimes for tariffs, ta xes and regulations are established.  He added that when apprised of 
a situation where WTO provisions we re not being applied or were applied in a non-uniform manner, 
central authorities would act to enforce WTO provisi ons without requiring affected parties to petition 
through the courts.  The Working Party took note of these commitments.(paragraph 43). 
Georgia  
The representative of Georgia c onfirmed that Georgia would a pply the WTO provisions, including 
Georgia's Protocol of Accession, uniformly throughout the entire cust oms territory controlled by the 
Georgian Central Government, including in regions en gaging in border trade or frontier traffic, special 
economic zones, and other areas where special regimes fo r tariffs, taxes and regula tions are established.  
He further confirmed that, upon access ion to the WTO, Georgian Centra l Authorities would ensure that 
the laws, regulations and other meas ures of government entities at th e sub-national level would conform 
to the obligations undertaken in Georgia's Protocol of Accession an d the WTO Agreement, and would 
enforce them at the sub-national level in all areas c ontrolled by the Central Gove rnment.  He added that 
when apprised of a situation wh ere WTO provisions were not being applied or were applied in a non-
uniform manner, central authorities  would act to enforce WTO provisi ons without requiring affected 
parties to petition through the courts.  The Working Party took note of these commitments 
(paragraph 40). 
Albania  
The representative of Albania confirmed that su b-central entities had no autonomous authority over 
issues of subsidies, taxation, trade policy or an y other measures covered by WTO provisions.  She 
confirmed that the provisions of the WTO Agreem ent, including the Albanian Protocol, would be 
applied uniformly throughout the customs territory of Albania and other territor ies under its control, 
including regions engaging in border trade or frontie r traffic, special economi c zones, and other areas 
where special regimes for tariffs, taxes and regulations were established.  She also stated that the central authorities would eliminate or nulli fy measures taken 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 wh ere WTO provisions were not being applied or where 
applied in a non-uniform manner, central authorities would act to  enforce WTO provisions without 
requiring affected parties to petition through th e 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 jurisdic tion or authority to esta blish regulations over issues of subsidies, 
taxation, trade policy or any other measures covered by WTO provisions  in Croatia independent of the 
central authorities and that application of these m easures are exclusively the responsibilities of the 
executive and legislative branches of the central gov ernment.  He confirmed th at the provisions of the 
WTO Agreement, including Croatia's Protocol, sha ll be applied uniformly throughout its territory, 
including in regions engaging in border trade or front ier traffic, special economic zones, and other areas 
where special regimes for tariffs, ta xes and regulations are established.  He added that when apprised of 
a situation where WTO provisions we re not being applied or were applied in a non-uniform manner, 
central authorities would act to enforce WTO provisi ons without requiring affected parties to petition 
through the courts, and will eliminate or nullify measures taken by sub-ce ntral authorities in Croatia that WT/ACC/10/Rev.2 
Page 60  
 
 are inconsistent 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 s ub-central entities had no au tonomous authority over 
issues of subsidies, taxation, trade policy or an y other measures covered by WTO provisions.  He 
confirmed that the provisions of the WTO Agreement, including Lithua nia's Protocol, shall be applied 
uniformly throughout its customs territory and other te rritories under its control, including in regions 
engaging in border trade or frontier traffic, spec ial economic zones, and ot her areas where special 
regimes for tariffs, taxes and regulations are establis hed.  He added that when apprized of a situation 
where WTO provisions were not be ing applied or were applied in  a non-uniform manner, central 
authorities would act to enforce WT O provisions without requiring affe cted parties to petition through 
the courts.  The Working Party took not e of these commitme nts (paragraph 29). 
Moldova  
The representative of Moldova confirmed that all fi scal, financial and budgetary activities performed 
by local governments would be in compliance w ith 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 cove red by WTO provisions.  He confirmed that the 
provisions of the WTO Agreement, including Mo ldova's Protocol, would 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 zones, and other areas where special regimes for tariffs, taxes and regulations are established.  He ad ded 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 without requiring a ffected parties to petition through the courts. The 
Working Party took note of these commitments (paragraph 48).  
China
 
The representative of China stated that sub-nati onal 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 local m easures that were inconsistent with China's 
obligations.  The representative of China further c onfirmed 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 provi sions of the WTO Agreement, including the Draft 
Protocol, would be applied unifo rmly throughout its customs territory, including in SEZs and other 
areas where special regimes for tariffs, taxes and re gulations were established and at all levels 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 aut horities cases of non-uniform application of China's 
trade regime, including its commit ments under the WTO Agreement and the Draft Protocol.  Such  WT/ACC/10/Rev.2 
 Page 61 
 
 
 cases would be referred promptly to the respons ible 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 co nsideration 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 of 
these commitments (paragraph 75). 
- Judicial Review 
 
China  
The representative of China confirmed that it would revi se 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 su ch reviews would be impa rtial and independent of 
the agency entrusted with administrative enforcemen t, 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, th e 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 the 
GATT 1994, Article VI of the GATS and the releva nt provisions of the TRIPS Agreement included 
those relating to the implementation of national treatment, 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 administrati ve actions would be subject to the procedures 
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 Panama would bind all duties and charges, other than the 
ordinary customs duties, listed in its goods sc hedule annexed to its Protocol of Accession under 
Article II.1(b) of the GATT 1994, at zero on al l products.  The Working Party took note of this 
commitment (paragraph 16). 
- IMPORT REGULATION  
- Trading rights  
Kyrgyz Republic  
The representative of the Kyrgyz Republic conf irmed that from the date of accession, the 
Kyrgyz Republic would ensure that all of its laws a nd regulations relating to the right to trade in goods, 
and all fees, charges or taxes levied on such ri ghts would be in full conformity with its WTO 
obligations, including Ar ticles VIII:1(a),  XI:1 and III:2 and 4 of the GATT 1994 and that it would also 
implement such laws and re gulations in full conformity with thes e obligations.  The Working Party took 
note of these commitments (paragraph 30). WT/ACC/10/Rev.2 
Page 62  
 
 Latvia
 
The representative of Latvia confirmed that from the da te 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 su ch 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 oblig ations, including Articles VIII:1(a), XI:1 and III:2 
and 4 of the GATT 1994 and that it would also implem ent such laws and regula tions in full conformity 
with these obligations.  The Working Party took note of this commitment (paragraph 41). 
Jordan  
The representative of Jordan confirmed that from th e date of accession Jordan would ensure that its 
laws, regulations and requi rements relating to the right to import  and export and all fees, charges or 
taxes levied on such rights would be in full c onformity 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 ob ligations.  The Working Party took note of this 
commitment (paragraph 53). 
Georgia  
The representative of Georgia confirmed that  from the date of accession Georgia would ensure  that  all 
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 WT O  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 a nd regulations in full 
conformity with these ob ligations.  The Working Party took not e 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 tr ade in goods and all fees, charges or  taxes levied on such rights would 
be in full conformity with its WTO obligations, in cluding 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 da te of accession Oman would maintain the right of 
foreign and domestic firms and individuals, as desc ribed in paragraph [37], to import and export on a 
non-discriminatory basis and would ensure that its la ws 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 c onformity with these obligations.  The 
Working Party took note of these commitments (paragraph 40).  WT/ACC/10/Rev.2 
 Page 63 
 
 
 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 oblig ations, including Articles VIII:1(a), XI:1 and III:2 
and 4 of the GATT 1994 and that it would also implem ent such laws and regula tions in full conformity 
with these obligations.  The Working Party took note of this commitment (paragraph 47). 
Lithuania  
The representative of Lithuania confirmed that Lithua nia 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 such laws  and regulations in full conformity with these 
obligations.  The Working Party took no te 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 in ternal 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 Agre ement.  He confirmed that from  the date of 
accession Moldova would ensure that its laws and regul ations relating to the right to trade in goods 
and all fees, charges or taxes levied on such ri ghts 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 in 
particular that activity licensing requirements woul d 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 ente rprises any export performance, trade 
balancing, foreign exchange balancing and prior experience requirements, such as in 
importing and exporting, as criteria for obtaini ng or maintaining the right to import 
and export.   
(b) With respect to wholly Chinese-invest ed enterprises, the representative of China 
stated that although foreign-invested ente rprises obtained limited trading rights based 
on their approved scope of business, wholly Chinese-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 re presentative of China confirmed that China 
would reduce the minimum registered capita l 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, RMB 1,000,000 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 confir med 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 WT/ACC/10/Rev.2 
Page 64  
 
 rights based 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 enga ge in importing and exporting. 
The Working Party took note of these commitments (paragraph 83). 
(a) The representative of China reconfirmed th at China would eliminate its system of 
examination and approval of trading rights within three years after accession.  At that time, China would permit all enterpri ses in China and fore ign enterprises and 
individuals, including sole proprietorships  of other WTO Members, to export and 
import all goods (except for the share of pr oducts listed in Anne x 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 Sche dule of Specific Commitments under the 
GATS. 
(b) With respect to the grant of trading rights 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-discretionary 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 Ch ina emphasized that foreign enterprises and 
individuals with trading rights had to comp ly with all WTO-consistent requirements 
related to importing and exporting, such as those concerning import licensing, TBT and SPS, but confirmed that requirements 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 rais ed by some members of the Working Party, the 
representative of China confirmed that China would pr ogressively liberalize the right to trade in such 
goods by increasing the number of designated entities pe rmitted to import goods in each of the three 
years of the transition period specified in Annex 2B .  The representative of China added that China 
would eliminate import and export volume as a cr iterion for obtaining the right to trade these 
products, reduce minimum capitalizati on 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 Ch ina.  At the end of three years, all enterprises 
in China and all foreign enterprises and individuals  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 w ould constitute a quantitative restriction on imports 
or exports.  The Working Party took note of these commitments (paragraph 86).  WT/ACC/10/Rev.2 
 Page 65 
 
 
 Cambodia  
The representative of Cambodia confirmed that it was not the intent of his Government that the 
current requirements for importa tion of pharmaceuticals or of veterinary medicines should 
discriminate against imports.  In this regard, he further confirmed that no later than 1 June 2005, 
Cambodia would amend its legislation, e.g., th e Law on Drug Management and Prakas No. 82 of 
31 March 1999 on "Procedures for Exports and Imports of Pharmaceuticals", so as not to abridge the 
right to import and to export, and that any register ed entity could be the importer or exporter of 
record.  He confirmed that from that date, Cambod ia 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, includi ng 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 in particular that this  was recognized as without prejudice to requirements 
that might be placed on distributors of domestic an d imported products to preserve plant, animal or 
human health, life, or safety.  The Working Pa rty took note of these commitments (paragraph 50). 
- 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 ha ving included in its profit-seeking enterprise 
registration certificate export/import or buying/se lling as a business item, would be permitted to 
register as an importer/exporter.  Registration as a profit-seeking enterprise required maintenance of 
an address in Chinese Taipei, but did not impose mini mum investment or similar requirements.  The 
registration system to become an importer/exporter would conform to WTO rules, including the 
automatic licensing provisions of the Agreement on Import Licensing Procedures, and would not 
restrain trade.  The Working Party took  note of these commitments (paragraph 19). 
Armenia  
The representative of Armenia confirmed that the fo rmer State monopoly in foreign trade in Armenia 
had been abolished and that no restrictions on th e right of foreign and domestic individuals and 
enterprises to import and export goods and services with in the Republic of Armenia existed, except as 
provided for in WTO Agreements; that individuals a nd firms were not restricted in their ability to 
import or export based on their registered scope of business; and that the criteria for registration of 
companies in Armenia were generally applicable an d published officially and generally available to 
traders for their review. He further confirmed that  from the date of accession, Armenia would ensure 
that all of its laws and regulations relating to tr ade 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 al so implement such laws and regulations in full 
conformity with these obligations.  The Working Party took note of these commitments (paragraph 
47). 
FYROM
 
The representative of FYROM confirmed that from the date of accession FYROM would ensure that 
its laws and regulations relating to the right to trad e in goods and all fees, charges or taxes levied on 
such rights would conform fully with FYROM's WT O obligations, including Articles VIII:1(a), XI:1, 
and III:2 and 4 of the GATT 1994, Article III of th e General Agreement on Trade in Services, and 
Article 63 of the Agreement on Trade-Related Asp ects of Intellectual Property Rights and that 
FYROM would implement such laws and regulations in full conformity with these obligations.  The 
Working Party took note of th is commitment (paragraph 65). WT/ACC/10/Rev.2 
Page 66  
 
 Nepal
 
The representative of Nepal said that Nepal confirme d that from the date of accession, its laws and 
regulations relating to exportation and importation of goods and all fees, charges and taxes levied 
thereof, including registration requirements woul d be applied in full conformity with WTO 
obligations, including Articles I, VIII:1(a), XI :1 and III of the GATT 1994 and that Nepal would 
implement such laws and regulations in full conf ormity with these obligations.  The Working Party 
took note of these commitments (paragraph 36). 
- 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 alcoho lic beverages would be eliminated upon accession.  He also stated 
that, upon accession, Chinese Taipei would permit adver tising for alcoholic beverages in all media, 
subject to regulation in relation to the content and ti ming of advertising. He fu rther confirmed that the 
advertising rules for tobacco and alcohol produc ts and implementation of those rules 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 products would not be required to provide information beyond that 
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 admi nistrative fees, related to trade and distribution 
of imported alcohol and tobacco products would no t be applied in excess of those applied to firms 
dealing with like domestic products.  The Working Party took note of these commitments (paragraph 
22). 
- Customs Code  
Lithuania  
The representative of Lithuania confirmed that Lithua nia's customs regulations wo uld be fully consistent 
with WTO provisions from the date of accession a nd 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 Mongo lia would bind import duties and charges other than 
the tariffs listed in the Schedules of Concessions at zero in accordance with the requirements of the 
WTO.  Any other fees and charges for services render ed 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 commitme nts (paragraph 10).  WT/ACC/10/Rev.2 
 Page 67 
 
 
 Bulgaria  
The representative of Bulgaria stated that the 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 Bu lgarian customs territory would bear the same tax 
upon sale, importation or resa le of the automobile.  The Working Party took note of this commitment 
(paragraph 32). 
Kyrgyz Republic  
In response to questions concerning the seasonal duties, the representa tive of the Kyrgyz Republic stated 
that according to the Customs Code of 30 July 1997,  the Cabinet of Minister s of the Kyrgyz Republic 
may establish seasonal duties.  Th e representative of the Kyrgyz Republic stated that if imposed, 
seasonal duties would not exceed the bound level of tari ffs 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 comm itments (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 customs processing of imports, revenues from the fee would be used sole ly for customs processing of imports 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 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 wo od 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 paper products.  The Working Party took note of this commitment 
(paragraph 91). 
The representative of China confirmed that upon acce ssion China would participate in the Information 
Technology Agreement ("ITA") and would eliminate tariffs on all information technology 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 to ok note of these commitments (paragraph 92). 
Certain members of the Working Party expressed particul ar concerns about tariff treatment in the auto 
sector.  In response to questions about the tariff treatment for kits for motor vehicles, the representative 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). WT/ACC/10/Rev.2 
Page 68  
 
 Armenia
 
The representative of Armenia stated that the rates of customs duty would not be applied in excess of 
the levels bound in Armenia's WTO Schedule of Concessions on Goods, whic h is annexed to the 
Protocol of Accession of Armenia.  In additi on, upon request, Armenia would consult with WTO 
Members to address any concerns related to the application of specific duties to imports where 
Armenia had adopted bound ad valorem  tariff rates.  The Working Party took note of this 
commitment (paragraph 53). 
- 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, th e 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 ce nt 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 confirme d that the surcharge was 
to be based on the customs value of the goods and wo uld be added to the applied tariff rates and would 
not alter the commitments undertaken in the Sc hedule of Concessions on Goods annexed to the 
Protocol.  After accession, the Government of Bulgar ia would immediately enter into consultations with 
the WTO to review the measure w ithin 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 Application of Measures for Balance of Payments purpo ses, and would review 
remaining measures on an annual basis.  If it was dete rmined in the course of any of these consultations 
that Bulgaria was no longer justified in applying su ch measures for balance of  payments purposes, the 
Government of Bulgaria would advance the eliminati on of this surcharge.  He further confirmed that 
Bulgaria would not expand 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 Agreements.  The Working Party t ook 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 Customs Clea rance Fee, and the import surcharge as described 
in paragraph 29.  Any other charges applied to impo rts after this time would be in accordance with 
WTO provisions.  Reflecting this situation, he conf irmed 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 co mmitments (paragraph 30). 
The representative of Bulgaria said that upon acce ssion to the Agreement Es tablishing the WTO, his 
Government would use the authority to apply taxes an d surcharges on imports and exports in conformity 
with the provisions of the GATT 1994, in particular Articles III, VI, VI II, XII, XVIII and XIX thereof.  
The Working Party took note of th is commitment (paragraph 33).  WT/ACC/10/Rev.2 
 Page 69 
 
 
 Jordan  
The representative of Jordan confirmed that from th e 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 wo uld be in accordance with WTO provisions.  The 
Working Party took note of this commitment (paragraph 58). 
Georgia  
The representative of Georgia confirmed that the fe es described in paragrap hs 51 and 52 were the only 
fees for services relate d to imports and exports, and that, from 1 January 2000 and from the date of 
accession, Georgia would apply the customs declarat ion fee as described in paragraph 51, and would 
impose any fees or charges for services render ed related to importation or exportation only in 
conformity with Article VIII of the GATT 1994.  Info rmation 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 53). 
Albania  
The representative of Albania stated that any othe r duties or charges applie d 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 af ter accession all duties and charges applied on 
imports other than ordinary customs duties and ch arges for services rendered would be in accordance 
with the WTO provisions. The representative of Mol dova confirmed that from the date of accession 
Moldova would ensure that all charges applied to imports were applied in a manner consistent with 
the requirements of the Understanding on Balance- of-Payments Provisions of the GATT 1994, as well 
as Article XII of the GATT 1994. The Working Part y took note of these commitments (paragraph 65). 
China  
The representative of China confirmed that China ha d agreed to bind at zero other duties and charges 
in its Schedule of Concessions and Commitments, pur suant to Article II:1(b) of the GATT 1994.  The 
Working Party took note of th is 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 Draft 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 th is commitment (paragraph 40). 
Armenia  
The representative of Armenia confirmed that th ere were no other duties and charges levied on 
imports except ordinary customs duties and th e fees for services rendered by customs bodies as 
described in paragraphs 57-60 below.   Any such  charges applied to imports from the date of 
accession would be in conformity with WTO provisions of Armenia's Protocol of Accession.  The WT/ACC/10/Rev.2 
Page 70  
 
 representative of Armenia confirmed that rega rding import/export documentation there was no 
requirement for authentication of the documentation by Armenian consulates overseas, and there was 
no fee charged in this respect. The representative of Armenia stated that Armenia would bind all 
duties and charges, other than ordinary customs duties, at zero in Armenia's Market Accession 
Schedule under Article II:1(b) of the GATT 1994, anne xed to the Protocol of Accession of Armenia.  
The Working Party took note of this commitment (paragraph 54). 
FYROM
 
The representative of FYROM confirmed that FYRO M did not apply duties and charges on imports 
other than ordinary customs duties, with the exception of the Export Promotion Fee of 0.1 per cent which will be applied through 31 December 2005, as recorded in FYROM's Schedule of Concessions 
and Commitments on Goods.  Any other such charges applied to imports after accession would be in 
accordance with WTO provisions.  He further c onfirmed that FYROM would not list any other 
charges in its goods schedule under Article II:1(b) of  the GATT 1994, binding such charges at 0.1 per 
cent from the date of accession and at "zero" from 1 January 2006.  The Working Party took note of this commitment (paragraph 71). 
Cambodia
 
The representative of Cambodia stated that the application of "other duties and charges" other than the 
normal customs duties and fees and charges for ser vices rendered would be in accordance with WTO 
provisions from the date of accession.  He further confirmed that Cambodia has bound "other duties and charges" as defined in Article II:1(b) of th e GATT 1994 at zero in its Goods Schedule.  The 
Working Party took note of th is commitment (paragraph 55). 
Nepal
 
The representative of Nepal confirmed that from the date of accession Nepal would eliminate ODCs 
in accordance with the timetable contained in th e Goods Schedule annexed to the Protocol of 
Accession of Nepal.  Nepal also undertook not to introduce new ODCs.  The Working Party took note of these commitments (paragraph 42).   
- 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 compete with ordinary privat e sector trade and that th ere was no discrimination 
among supplying governments through the application of duty exemp tions.  The Working Party took 
note of these commitments (paragraph 14). 
Bulgaria  
The representative of Bulgaria conf irmed that the access to the duty -free and reduced-duty tariff rate 
quotas (TRQs) applied on the produc ts listed in paragraph 33 w ill be administered on a non-
discriminatory basis among all import suppliers.  The Working Party took note of these commitments 
(paragraph 35).  WT/ACC/10/Rev.2 
 Page 71 
 
 
 Kyrgyz Republic  
The representative of the Kyrgyz Republic stated that  upon accession to the WTO, any tariff exemptions 
would only be implemented in conf ormity with the relevant WTO pr ovisions including Articles I and 
XXIV of the GATT 1994.  The Working Party t ook note of this commitment (paragraph 37). 
Jordan  
The representative of Jordan confirmed that the exem ptions on customs duties for certain imports by the 
ten companies listed in Table 2 will expire as indicated  in that table, and will not be renewed.  As noted 
in Table 2, the customs exemption for Arab Co mpany for Manufacturing White Cement had been 
granted for an indefinite period of time, in accordance with the C ouncil 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 ma de available only for the importation of product 
from MFN suppliers and would not be used to meet Lithuania's prefer ential obligations under bilateral 
or regional free trade agreements.  The Working Pa rty took note of this commitment (paragraph 55). 
The representative of Lithuania said that from the da te of accession any appli cation 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 Work ing 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 agricu ltural production based on the demands of the market.  
In connection with that reform process, in the b ilateral 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, soybean s, rapeseed, peanut oil, sunflower seed oil, corn 
oil, and cottonseed oil.  In a ddition, China would replace quantita tive 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 acc ession, 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 a pply TRQs fully in accordance with WTO rules and 
principles and with the provisions set out in Ch ina'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 go ods listed in Annex 2 of the Draft Protocol that 
were subject to a TRQ, China would also appl y the provisions of its Schedule relating to TRQ 
administration and related commitments in the Draft Protocol, including the grant of trading rights to WT/ACC/10/Rev.2 
Page 72  
 
 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.  The 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 applicat ions 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 th e 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 criteri a; notifying applicants of any deficiencies in their 
applications; and providing applicants with an opport unity 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 represen tative 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-na tional authorities and that decisions regarding all 
allocations and reallocations to e nd-users would be made by a single, central authority.  The Working 
Party took note of these commitments (paragraph 119). 
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 w ould not extend to the quantity of goods specifically 
reserved for importation by state trading enterpri ses.  Any enterprise possessing the right to trade 
pursuant to Section 5 of the Draft Protocol would al so 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, pursu ant 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 th e 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 ma nner and the quota would be fully utilised.  The 
Working Party took note of th is commitment (paragraph 37). 
The representative of Chinese Taipei st ated that should it be demons trated in the WTO that charges 
associated with allocation by competitive pro cesses 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).  WT/ACC/10/Rev.2 
 Page 73 
 
 
 Cambodia  
The representative of Cambodia stated that upon accession to the WTO, any tariff exemptions would 
only be implemented in conformity with the rele vant WTO provisions including Article I of the 
GATT 1994 and the TRIMs Agreement.  The Working Party took note of this commitment (paragraph 59). 
- Fees and charges for services rendered 
 
Ecuador  
The representative of Ecuador indicated that his Go vernment has adopted measures which revise the 
procedure of application of the customs control fees  of 0.5 per cent and 1 pe r cent referred to in 
paragraph 16 to bring them into conformity with Arti cle 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 temporar y admission, not 
to imports for consumption.  Ecuador has establis hed 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 increases in the C onsumer Price Index.  The Working 
Party took note of these co mmitments (paragraph 17). 
Mongolia  
See "ordinary customs duties" above. 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 appli cation of the 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 annual 
revenues from collection of the fee would not exceed the cost of customs clearance operations items subject to the fees.  Information regarding the appl ication and level of the fee, revenues collected and 
their use would be provided to WTO Members upon re quest.  The Working Party took note of these 
commitments (paragraph 37). 
Panama
 
The representative of Panama confirmed that Pana ma had abolished consular  fees and invoices and 
document certification requiremen ts, as provided 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$ 2,000 wo uld replace other customs fees and charges for 
services rendered and would be th e only customs charges other than the customs duty applied to imports 
and would not be included in the base for calculati on of the customs duty.  He added that from the date 
of accession any application of fees and charges by Panama for serv ices rendered for imports or exports 
would be in accordance with the relevant pr ovisions of the WTO Agreements, in particular, 
Articles VIII and X of GATT 1994. The Working Part y took note of these commitments (paragraph 23). WT/ACC/10/Rev.2 
Page 74  
 
 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 Part y took note of this commitment 
(paragraph 44). 
Latvia  
The representative of Latvia confirmed that from the date of accession Latvia wo uld 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 applicat ion 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 48). 
Estonia  
The representative of Estonia confirmed that, from th e date of accession, Est onia would not reintroduce 
an ad valorem  customs fee.  The State fee for customs declaration would be applied in conformity with 
WTO obligations,  in particular Ar ticles VIII and X of the GATT 1994.   The level of the applied fee 
would not exceed the approximate co st of processing import and expor t declarations, revenues from the 
fee would be used solely for customs processing of  imports and exports, a nd total annual revenue from 
collection of the fee would not exceed the approxima te cost of customs processing operations for the 
items subject to the fees.  He confirmed that revenues from the State fee were not used for customs processing of imports exempted from the fee.  Inform ation regarding the applicat ion and level of the fee, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these co mmitments (paragraph 50). 
Jordan
 
The representative of Jordan confirmed that from the date of accession, Jordan would impose any fees or 
charges for "services rendered" to im portation or exportation only in c onformity with Article VIII of the 
GATT 1994.  He further confirmed th at the fee described in paragr aph 71 for the authentication or 
certification of import documents by Chambers of  Commerce or consular o fficials in the exporting 
country would be fixed at JD 21 per transaction from the date of accession.  Th e practice of requiring 
such certifications would be elim inated by 31 December 2002.  Info rmation regarding the 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 72). 
Georgia  
The representative of Georgia confirmed that the fe es described in paragrap hs 51 and 52 were the only 
fees for services relate d to imports and exports, and that, from 1 January 2000 and from the date of 
accession, Georgia would apply the customs declarat ion fee as described in paragraph 51, and would 
impose any fees or charges for services render ed related to importation or exportation only in 
conformity with Article VIII of the GATT 1994.  Info rmation 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 53). 
Albania  
In response to requests for clarification of the information contained in the preceding tables, the 
representative of Albania stated th at none of the consular fees lis ted were for authentications or  WT/ACC/10/Rev.2 
 Page 75 
 
 
 certification required for the importatio n of goods into Albania.  She also confirmed that the fees listed 
in Tables 4 and 5 above were for services rendere d and were the only fees or charges for services 
applied 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 woul d be in accordance with 
the provisions of the WTO Agreement.  The representative 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 valorem  basis.  Fees applied for import processing or 
other purposes on imports would be  applied in conformity with WTO obligations, in particular 
Articles VIII and X of the GATT 1994.  Information re garding the application and level of such fees, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these co mmitments (paragraph 53). 
Oman  
The representative of Oman confirmed that charges, including those levied by the Port Services 
Corporation, and any other fees  levied on imports would be a pplied 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 th e date of accession, Croa tia would impose any fees 
or charges for services rendered related to importation or export ation only in conformity with 
Article VIII of the GATT 1994.  Information regard ing the application and level of any such fees, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these co mmitments (paragraph 58). 
Lithuania  
The representative of Lithuania confirmed that Lith uania 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 with importation or exportation 
would be in accordance with the relevant pr ovisions of the WTO Agreements, in particular 
Articles VIII and X of GATT 1994.  After accession, information regarding th e 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). WT/ACC/10/Rev.2 
Page 76  
 
 The representative of Chinese Taipei stated that Ch inese 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 provide d and not applied on an 
ad valorem  basis.  The Harbour Construction Dues would al so be applied to all trade, including inter-
island trade.  Within the same time-frame Chin ese Taipei would exclude these charges from the 
valuation base for the application to imports of do mestic taxes, such as the Commodity Tax and the 
Tobacco and Alcohol Tax.  The current Harbour C onstruction Dues were 0.3 per cent of the taxable 
base.  The Working Party took note of  these commitments (paragraph 45). 
Armenia
 
The representative of Armenia confirmed that from the date of accession, Armenia would not 
reintroduce an ad valorem  customs fee.  The fee for custom s processing established under the Law on 
Customs Fees of 30 December 1998 and as of 1 Janua ry 2001, by the Republic of Armenia's new 
Customs Code, would be applied in conformity with  WTO obligations, in particular Articles VIII and 
X of the GATT 1994. The level of applied fee w ould not exceed the approximate cost of customs 
processing of individual import and export transactions.  Revenues from the collection of the fees 
would be used solely for customs processing of im ports and exports, and total annual revenue from 
collection of the fees would not exceed the approxima te cost of customs processing operations for the 
items subject to fees. He also confirmed that revenues from the fees were not used for customs 
processing of imports exempted from the fees.   Information on the application and level of the fees, 
revenues collected and their use, would be provided to WTO Members upon request. The Working 
Party took note of these commitments (paragraph 60). 
FYROM  
The representative of FYROM confirmed that from the date of accession FYROM would impose fees 
and charges for services rendered related to importa tion or exportation only in conformity with the 
relevant provisions of the WTO Agreements, in particular Articles VIII and X of the GATT 1994.  
The €100 fee applied to trucks at the Blace border crossing would be reviewed with a view to its 
elimination as soon as the international situation woul d permit its removal.  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 84). 
Cambodia  
The representative of Cambodia stated that all fees  and charges for services related to imports and 
exports would be operated in conformity with the provisions of the WTO Agreement, in particular 
Articles VIII and X of the GATT 1994.  The repre sentative of Cambodia also  stated that, from the 
date of accession, Cambodia would not apply, in troduce or reintroduce any fees and charges for 
services rendered that were applied to imports on an ad valorem  basis.  Information regarding the 
application and level of such fees and charges, reve nues collected and their use, would be provided to 
WTO Members on request.  The Working Party to ok note of these commitments (paragraph 62). 
Nepal  
The representative of Nepal said that from the date of accession Nepal would charge an import licence 
fee representing the approximate cost of the services rendered.  Nepal would ap ply this and any other 
fees and charges for services rendered in accordance with WTO Agreements, in particular with 
Article VIII of the GATT 1994.  The current charge of  1 per cent would be at a flat rate in NRs to 
ensure that it did not exceed the approximate cost of administering application of import licenses.  The Working Party took note of these commitments  (paragraph 44).  WT/ACC/10/Rev.2 
 Page 77 
 
 
 - Application of internal taxes on 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 those app lied to similar domestically  produced goods, and that 
this practice is not in conformity with Article 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 in cidence of the VAT falls equally on domestically 
produced goods and imported items in all cases and that his Gove rnment would apply the VAT in 
accordance with the provisions of the General Agreement, in particul ar 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 the rate of excise tax (either specific or ad valorem ) to both imports and 
domestically produced products in each of the categories in paragra ph eleven above and to all other 
products.  The representative of M ongolia also said that Mongolia w ould eliminate the discrimination 
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 prod ucts in strict compliance with Article III of 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, which is curren tly being developed, that envisages the following 
methods of determination of the exci se tax levels:  (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 articl es, or on the basis of specific, measur able characteristics of the product or 
the component parts of the product, wh ich criteria will be consistent with Article III of the GATT 1994, 
published and readily available to importers, expo rters and domestic producers.  The Working Party 
took note of these commitments. (paragraph 45). 
Panama  
The representative of Panama stated that, as of the da te of accession, the only domestic tax or internal 
charge applied to imports would be the Tax on the Tran sfer of Tangible Personal  Property (ITBM).  He 
further stated that, from the date of accession, an y application to imports of domestic taxes or other 
internal charges of any kind would be in accordan ce 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 fr om 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 WT/ACC/10/Rev.2 
Page 78  
 
 Article I and the national treatmen t provisions of Article III of the GATT 1994.  The Working Party 
took note of this commit ment (paragraph 48). 
The representative of the Kyrgyz Republic stated that the Regulations on th e 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 September 1998.  He also stat ed that from the date of  accession to the WTO, 
the Kyrgyz Republic would ensure th at excise taxes were applied to imports in full conformity with 
WTO requirements, in par ticular the most favoured nation require ments of Article I and the national 
treatment provisions of Article III of the GA TT 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.  Th e Working Party took note of this commitment 
(paragraph 53). 
Estonia  
The representative of Estonia confirmed that, from th e date of accession, Estonia will apply its domestic 
taxes, including those on products listed in paragraphs  52 to 61 in strict complia nce with Arti cle III of 
the GATT 1994.  The Working Party took not e 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 Table 2, in compliance with Articles I and III of the GATT 1994.  
The Working Party took note of th is commitment (paragraph 76). 
Georgia  
The representative of Georgia confirmed that, by the da te of accession, all excise  taxes would be applied 
uniformly to imported and domestic products, incl uding cigarettes and othe r tobacco products, and 
would otherwise conform in all respects to the requ irements of Article III of the GATT 1994.  In 
particular, the excise tax on vodka would be increa sed to conform to Artic le III requirements as 
interpreted in recent dispute resolution cases.  The Working Party took not e of these commitments 
(paragraph 57). 
The representative of Georgia confirmed that, fro m the date of accession, Georgia would not use 
minimum values, including domestic wholesale prices or any other dome stic 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 comp liance with Article III of the GATT 1994.  The 
Working Party took note of this commitment (paragraph 62). 
Albania  
The representative of Albania stated that from the ti me of accession, Albania would apply its domestic 
excise taxes in strict compliance with Article II I of the GATT 1994.  The Working Party took note of 
this commitment (paragraph 58).  WT/ACC/10/Rev.2 
 Page 79 
 
 
 The representative of Albania stated that from the time of accession, Albania would apply the VAT in 
strict compliance with Article II I of the GATT 1994.  The Working Party took note of this commitment 
(paragraph 61). 
Oman  
The representative of Oman stated that, from the da te of accession, Oman wo uld apply its domestic 
taxes on products in compliance with Articles I a nd 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, Croati a will apply its domestic 
taxes, including those on products list ed in Table 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, in cluding those listed in paragraphs 62 to 65 and 
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 beverag es, would be equalized 
or otherwise brought into conformity with Artic le 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, fro m 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 imports 
regardless 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 intern al taxes and charges levied on imports would be 
in full conformity with its WTO obligations and th at 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 Ch inese Taipei would amend its laws to remove the 
12 per cent allowance provided when goods were circul ated not through an exclusive distributor, 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 accessi on 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). WT/ACC/10/Rev.2 
Page 80  
 
 The representative of Chinese Taipei stated that, upon accession, the Monopoly Tax would be 
abolished and that tobacco and al cohol products would be subject to (i) import duties as reflected in 
Chinese Taipei's Schedule of Concessions (Part I of Annex I to the Draft Protocol of Accession) in the same manner as other imported products, (ii) the t obacco and alcohol tax, and (iii) business tax.  The 
representative of Chinese Taipei also stated that fro m 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 im ported products, including with respect to domestic distribution 
and sales of these products without regard to the owne rship of the enterprise.  The Working Party took 
note of these commitments (paragraph 54). 
Armenia
 
Some members of the Working Party noted that Ar menia's exemption of domestic agricultural output 
sold by farmers and sales of domestic veterina ry drugs from the value added tax appeared to 
constitute discriminatory treatment of imports in  relation to similar domestic products and was 
therefore inconsistent with Article III of the GATT 1994 and should be eliminated upon accession.  
The representative of Armenia responded that the value added tax exemption for farmers was not 
extended beyond the point of first sale, i.e., agricultural produce after it left the farm was subject to 
application of the VAT, and that it was not intended to discriminate against imports.  The exemption 
was an integral part of Armenia's agricultural suppor t system and, a transitional period of application 
after accession would be necessary prior to its elim ination in order to minimize harm to Armenia's 
agricultural sector.  This was also true for the tax exemption for veterinary drugs.  In this regard, 
legislation had been adopted by Armenia's Parliame nt eliminating the VAT exemption.  This law on 
amending the VAT, Law No. 420-N, had been enacted on 21 October 2002 and would be 
implemented from 1 January 2009.  The Working Party took note of these commitments (paragraph 64).  
The representative of Armenia confirmed that his Government had enacted legislation that would 
eliminate, as of 31 December 2008, the existing exemption from the value added tax of domestic 
agricultural production sold by producers and for  sal es of veterinary products.  He added that during 
this period, the scope of the exemption would not be increased, either in terms of coverage or level of 
exemption, nor would the scope or amount of the ta x exemption be restored if it were reduced during 
this period.  He further confirmed that, to ensu re transparency during this period, Armenia would 
notify the General Council annually of the status of the tax exemption, and on its scope and level.  
Upon request, Armenia would consult with WTO Members concerning the status of the VAT 
exemption and its effect on their trade.  The Working Party took note of these commitments 
(paragraph 65). 
In response, the representative of Armenia stated that legislation had been enacted by Armenia's 
Parliament in Law No. HO-415-N on 21 October 2002 and would be implemente d before the date of 
accession to equalise the level of excise duties a pplied to all distilled beverages, vodka, cognac, 
liquor, etc. (HS 2208) and to equalise the level of excise duties applied to champagne, sparkling 
wines, wines, etc. (HS 2204).  The Working Part y took note of these commitments (paragraph 70). 
The representative of Armenia confirmed that, from the date of accession, Armenia would apply its 
domestic taxes, including value-added and excise taxes, in a non-discriminatory manner consistent 
with Articles I and III of the GATT 1994, with the ex ception noted in paragraphs  64-65 above. In this 
regard, in accordance with the new Laws on VAT a nd on Excise tax, these taxes were applied at an 
equal rate on domestic and importe d goods and Armenia applied the destination principle to value-
added and excise taxes with respect to imports from all sources, and no credit was given for excise or other taxes applied to imports in their home market s prior to export to Armenia. In addition, the 
method of application of all indirect taxes applie d to imports would be published in the official  WT/ACC/10/Rev.2 
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 newspaper or other widely available source and readily available to importers, exporters, and 
domestic producers. The Working Party took  note of these commitments (paragraph 72). 
FYROM  
The representative of FYROM stated that, from the date of accession, FYROM would, with one 
exception, apply its domestic taxe s on products, including those liste d in paragraphs 85 to 96 and 
Tables 3(a), 4(a) and 4(b) in strict compliance with Article III of the GATT 1994, in a non-
discriminatory manner to imports regardless of countr y of origin and to domestically-produced goods.  
FYROM's excise taxes applied to imported and domest ic tobacco products would be equalized or 
otherwise brought into conformity with Article III  of the GATT in accordance with the timetable 
contained in Table 3(b) and the Amendments to th e Law on Excise Taxes of June 2002.  The Working 
Party took note of these commitments (paragraph 97).   
Cambodia  
The representative of Cambodia confirmed that from 1 January 2003, his Govern ment had applied the 
VAT on imported and domestically produced agricultu ral products equally and in conformity with 
Article III of the GATT 1994 and that the exemption provided to certain farmers from the application 
of the VAT to their output was due to the fact that they did not m eet the minimum income threshold 
for mandatory application of the VAT, and had the option of the turnover tax on total sales.  The 
representative of Cambodia further confirmed that, from the date of accession, Cambodia would apply 
its domestic taxes, including those on products liste d in Tables 2 and 3 and paragraphs 63 to 70 in 
strict compliance with Article III of the GATT 1994 and in a non-discriminatory manner to imports 
regardless of country of origin.  The Working Pa rty took note of this commitment (paragraph 71). 
Nepal  
The representative of Nepal confirmed that, from the date of accession, Nepal would apply its 
domestic taxes, including value-added and excise taxes, in a non-discriminatory manner consistent 
with Articles I and III of the GATT 1994.  For be verages classified as "chhyang", a fermented 
beverage similar to beer, Nepal would maintain an equal rate of excise duty for chhyang and beer 
from the date of accession.  The Working Party took note of these commitments (paragraph 64). 
- Prohibitions, quotas, restrictive licenses  
Ecuador  
The representative of Ecuador indica ted that his Government would elim inate by the date of accession 
all non-tariff import and export restri ctions (including all quantitative restrictions currently in place in 
the agricultural sector) that cannot be justified specifically under WTO provi sions (e.g., bans, quotas, 
permits and licenses), in particular the Agreements  on Agriculture and Import Licensing Procedures, and 
Article XI of the GATT 1994.  In this regard, Ec uador would eliminate by 1 July 1996 its import bans 
on used articles listed in paragraph 32, replacing th em as necessary with the application of objective 
criteria uniformly applied to domestic and imported goods for the pr otection 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 clot hing, automobiles and tyres.  Such measures would not be applied or 
re-introduced after accession to th e WTO unless specifically  provided for in the WTO.  The Working 
Party took note of this commitment (paragraph 34). WT/ACC/10/Rev.2 
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 Mongolia
 
The representative of Mo ngolia said that Mongoli a commits that, from the date of accession, the 
authority of its Government to susp end imports and exports or to appl y 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 partic ular GATT 1994 Articles VI, XI, XV III, XIX, XX and XXI, and the 
Multilateral Trade Agreements on Agriculture, Sanita ry and Phytosanitary Measures, Import Licensing 
Procedures, and Technical Barriers to Trade and that  his government would not maintain from the date 
of accession non-tariff import meas ures, including bans, quot as, permits and licenses, that cannot be 
justified specifically under WTO provisions.  In part icular, Mongolia would apply the same controls and 
rules regarding technical regulations, standards cert ification, 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 la belling requirements are not applied to imports in an 
arbitrary manner, in a way that discriminates between s upplier governments where the same conditions 
apply or as a disguised restriction on international trade.  Mongolia w ould 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 th at 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 agreed that the Committee on Import Licensing would review the compatibility of the product coverage of the licensing system by no later than two years after 
the date of Mongolia's accession to the WTO.  Th e 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 licenses would be extended to one year.  The Working Party took note of this 
commitment (paragraph 21). 
Bulgaria
 
In conclusion the representative of Bulgaria confir med that, in the context of its accession to the 
Agreement Establishing the WTO, the Bulgarian Gove rnment would use its authority to suspend or 
prohibit imports and exports or otherw ise restrict their 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 conf irmed that, from the date of accession, Bulgaria will eliminate and 
shall not introduce, re-introduce or  apply quantitative restrictions  on imports or other non-tariff 
measures such as licensin g, quotas, bans and other restrictions ha ving equivalent effect that cannot be 
justified under the provisions of the WTO Agreement.  In  this regard, Bulgaria wi ll eliminate, as of the 
date of accession, its discretiona ry 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 co mmitments (paragraph 50). 
Also see " technical barriers to trade, sa nitary and phytosanitary measures" below. 
Panama  
The representative of Panama stat ed 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 im port permit requiremen ts, bans and referenc e prices, except as 
expressly permitted under the WTO Agreement.  All unnecessary permit requirements would be  WT/ACC/10/Rev.2 
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 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 commitme nts (paragraph 41). 
The representative of Panama conf irmed 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 partic ular Articles XI, XIII, XVIII, XI X, XX, and XXI of the GATT 1994, 
and the Multilateral Trade Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barri ers to Trade, and that his Government would 
eliminate from the date of its accession, non-tari ff import measures, includi ng bans, quotas, permits, 
prior authorization requirements a nd licenses that could not be justified specifically under WTO 
provisions.  In particular, Panama would apply no less favourable contro ls, criteria and rules regarding 
technical regulations, standards cert ification and labelling 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 labe lling requirements were not  applied to imports in 
an arbitrary manner, in a way that discriminated between supplier governments where the same 
conditions apply or as a disguised restriction on intern ational trade, in accordance with WTO provisions.  
Panama would also ensure that from the date of its accession its criteria for granting prior authorization 
or for securing required certifica tion or "sanitary registration" for imported products would be published 
and made available to traders, and would be administered in a transparent, expeditious and non-discriminatory manner.  Panama would be w illing 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 Re public confirmed that the Kyrgyz Re public would, from the date of 
accession, eliminate and shall not introduce, re-intr oduce or apply quantitative re strictions on imports or 
other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, 
licensing requirements and other rest rictions having equivalent effect that cannot be justified under the 
provisions of the WTO Agreements.  He  added that the special import licenses listed in items 10, 11, 18 
and 19 of Table 5 would be issued in conformity w ith the provisions relating to automatic licensing in 
the Agreement on Import Licensing Pr ocedures and would not restrict th e right to import these products 
into the Kyrgyz Republic or in any way discrimina te against imported products .  He further confirmed 
that the legal authority of the Government of the Ky rgyz Republic to suspend imports and exports or to 
apply licensing requirements that could be used to su spend, 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, XI II, 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 Part y 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 quantitative restrictions  on imports or other non-tariff 
measures such as licensing, quotas, bans, permits, prior author ization requirements, licensing 
requirements and other restrictions ha ving equivalent effect that can not be justified under the provisions 
of the WTO Agreement.  This will include the curr ent 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 pe rmits required for the importation of  alcoholic beverages and tobacco 
are granted automatically to all who request them and would not restrict the right to import these 
products into Latvia or in any way discriminate ag ainst imported products.  He  further confirmed that WT/ACC/10/Rev.2 
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 the legal authority of the Government of Latvia to  suspend imports and expor ts 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 requi rements 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 Part y took note of these commitments 
(paragraph 59). 
Estonia
 
The representative of Estonia confirmed that, from th e date of access ion, Estonia would not introduce, 
re-introduce or apply quantit ative restrictions 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-payme nt measures were ever necessary in the future, 
Estonia would impose them in a manner consiste nt with the relevant WTO provisions, including 
Article XII of the GATT 1994 and the Understandi ng on Balance-of-Payments Provisions of the 
GATT 1994.  The Working Party took note of these commitme nts (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 quantitat ive restrictions on imports, or other non-tariff 
measures such as licensing, quotas, bans, permits, prior author ization requirements, licensing 
requirements and other restrictions ha ving equivalent effect that can not be justified under the provisions 
of the WTO Agreement.  Any further amendments to  the import licensing regi me after accession would 
be fully in accordance with all relevant provision s 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 thr ee years 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 requi rements of the WTO, in 
particular Articles XI, XII, X III, XVIII, XIX, XX and XXI of the GATT 1994, and the Multilateral 
Trade Agreements on Agriculture, Application of  Sanitary and Phytosan itary Measures, Import 
Licensing Procedures, Safeguards a nd Technical Barriers to  Trade.  The Working Party took note of 
these commitments (paragraph 88). 
Georgia  
The representative of Georgia confirmed that, from th e date of accession, Geor gia would not introduce, 
re-introduce or apply quantit ative restrictions 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-payme nt measures were ever necessary in the future, 
Georgia would impose them in a manner consiste nt with the relevant WTO provisions, including 
Article XII of the GATT 1994 and the Understandi ng on Balance-of-Payments Provisions of the 
GATT 1994.  The Working Party took note of these commitme nts (paragraph 65). 
Albania  
In response to further questions, the representative of  Albania stated that memb ers' concerns would be 
addressed by the amendment of the following legi slation:  "On Seeds and Saplings" (No. 7659 
12 January 1993); "Law on Veterinary Services " (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  WT/ACC/10/Rev.2 
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 Licensing Agreement of the WTO" (No. 55 date d 24 August 1999); "Decision of the Council of 
Ministers for the Approving of the Import Licens ing 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 da te of accession, Albania 
would not introduce, re-introduce or apply quantita tive restrictions on imports, or other non-tariff 
measures such as licensing,  quotas, prohibitions, bans and other restri ctions 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 impo se them in a manner consistent with the relevant 
WTO provisions, including Article XII of the GATT 1994 and the Unders tanding on Balance-of-
Payments Provisions of the GATT 1994.  The Working 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 restri ctions on imports, or other non-ta riff measures such as licensing, 
quotas, bans and other restrictions  having equivalent effect that could not be justified under WTO 
provisions.  The representative of  Oman stated that, upon accessio n, the prohibition on importation of 
petroleum products would be eliminat ed and quantitative restrictions w ould 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 provis ions of the WTO Agreements.  Oman would not 
introduce any other import quotas in the future.  He confirmed that Om an would implement the 
Agreement on Import Licensing Pr ocedures upon accession.  The Wo rking 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 apply quantitat ive restrictions on imports, or other non-tariff 
measures such as licensing, quotas, bans, permits, prior author ization requirements, licensing 
requirements and other restrictions ha ving equivalent effect that can not be justified under the provisions 
of the WTO Agreement.  He further confirmed that th e legal authority of the Government of Croatia to 
suspend imports and exports or to apply licensing requir ements that could be used to suspend, ban, or 
otherwise restrict the quantity of tr ade will be applied from the date of  accession in conformity with the 
requirements of the WTO, in part icular Articles XI, XII, XIII, XVIII, XIX, XX and XXI of the 
GATT 1994, and the Multilater al Trade Agreements on Agriculture , Application of Sanitary and 
Phytosanitary Measures, Import Licensi ng Procedures, Safeguards and Tec hnical 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 quantita tive restrictions on imports or other non-tariff 
measures such as quotas, bans, permits, prior author ization requirements, licensing requirements and 
other restrictions having equivalent effect that cannot be justified under the provisions of the WTO 
Agreement.  He added that import licenses 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 auth ority of the Government of Lithuania to suspend 
imports or exports or to apply licensing requirements 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 III, XI, XII, XIII, XIX, XX and XXI of the WT/ACC/10/Rev.2 
Page 86  
 
 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 Provisi ons 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 r estrictions 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 c ould not be justified under the provisions of the WTO 
Agreements.  The Working Party took no te of these commitments (paragraph 78). 
China
 
Some members of the Working Party noted that th ere were a large number of non-tariff measures in 
existence in China, both at the national and sub- national levels, which appeared to have a trade 
restrictive or trade distorting effect.  Those memb ers requested that China undertake a commitment to 
eliminate and not to introduce, re-introduce or a pply non-tariff measures other than those specifically 
identified and subject to phased elimination in Anne x 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 WTO Agreement.  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 co mmitment to ensure that 
non-tariff measures would only be imposed by the ce ntral government or by sub-national authorities 
with clear authorization from the central government .  Actions lacking authorization from the national 
authorities should not be implemented or enforced.  The representative of China clarified that only the 
central government could issue regulations on n on-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 furthe r stated that sub-national authorities had no right 
to formulate non-tariff measures.  The Work ing Party took note of these commitments 
(paragraph 123). 
The representative of China stated that China ha d modified Annex 3 on the basis of the comments 
raised by certain members of the Working Part y.  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 State Council on 22 September 1993 and pr omulgated in Order No. 1 by the State Economic and Trade 
Commission and Ministry of Foreign Trade and Ec onomic Cooperation on 7 Oc tober 1993).  He also 
confirmed that Annex 3 contained all of the produc ts subject to quotas, licenses and such tendering 
requirements in China and  that, during the rele vant 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 and 
criteria for grant of quota allocations and licensi ng during the phase-out period for these restrictions.  
Those members expressed concerns about require ments for obtaining a licence or quota allocation  WT/ACC/10/Rev.2 
 Page 87 
 
 
 which often required approvals from various aut horities 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 licenses 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 Chin a would establish the value of imports for those 
products whose quota was established in terms of va lue of imports.  The representative of China 
confirmed that the administration of quotas and im port licenses 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 licenses would go through a simple and 
transparent procedure, so as to ensure the full utilization of quota.  He further stated that the 
establishment 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 pr oducts 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 cove ring 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 being 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 purpo ses 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 le vel (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 10 working days after a 
request for the licence.  A licence would be issued fo r 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 c onfirmed that the relevant organization for issuing 
quota allocations and licenses, amount of quota, in cluding the growth in quota provided for in 
Annex 3, the eight-digit tariff codes and full descr iptions 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 and any other relevant procedures or criteria, w ould be published in the official 
journal referred to in Section 2(C )(2) of the Draft Protocol at least 21 days prior to the beginning of 
the application period.  Such application peri od would be from 1-31 August.  Quotas would be 
allocated to applicants no later than 60 days afte r 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 the Agreement on Import Licensing Procedures.  In applying these 
criteria, China would consider the need to allo w for equitable participation by producers from WTO 
Members and take into account the need to maximize the potential for quota fill. WT/ACC/10/Rev.2 
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 (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 wh ere relevant (in cases in which average 
imports over the 3-year period immediately pr ior 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 fini shed 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 the 
relevant 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 th at had not been filled in the previous 
year, China would give priority cons ideration 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 w ould 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 a llocation that had fully utilized or contracted 
for its quota allocation would, upon application, receive an allocation in the following year 
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 pr oportional reduction in its  quota allocation in 
the subsequent year unless the quantity was re turned 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 th e same quota as specified in Annex 3 of the Draft 
Protocol.  Allocations would be valid for a peri od of one calendar year from the opening of the quota 
import period.  However, if the holder of a quota a llocation had not contracted for import of the total 
quantity 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 da ys after receipt of a request for an allocation.   WT/ACC/10/Rev.2 
 Page 89 
 
 
 The relevant organization would publish notice of the availability of additional allocations after 
collecting any unused quotas returned by the quota holders.  Licenses for goods imported under reallocated 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 vehicl es, 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 indust rial products that would be subject to tariff-rate 
quotas after WTO accession.  For passenger cars and light commercial vehicles, the tariff rate quotas 
would be increased at the annual rate of 20 percen t.  The transition period of the tariff rate quota 
system would  be eight years after the accession 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 Agreem ent, 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). 
Armenia
 
The representative of Armenia st ated that Resolution No. 124, 29 December 1995,  regulated non-
tariff measures in Armenia.  Most imports were free of any prohibitions or quotas. Import restrictions 
were imposed only for health, security, and environm ental reasons. The items affected were all kinds 
of weapons; military technology and the consumables necessary for its production; technologies, 
equipment and locators of nuclear materials (i ncluding heating materials); special non-nuclear 
materials and services related to it; and ionizing radi ation sources.  The importation of those products  
was subject to  specific authorization issued by th e Government of the Republic of Armenia.   In 
response to requests from members of the Working Pa rty, the representative of Armenia stated that 
Armenia would provide its initial notification of  the laws and measures that establish these 
requirements to the Committee on Import Licensing upon accession.  The Working Party took note of this commitment (paragraph 73). 
FYROM
 
The representative of FYROM confirmed that, from the date of accession or as otherwise provided for 
in the timetable outlined in Table 5(a), no later than 31 December 2003, FYROM would eliminate and 
would not introduce, re-introduce or apply quantitativ e restrictions on imports, or other non-tariff 
measures such as licensing, quotas, bans, permits , prior authorization requirements, licensing 
requirements, and other restricti ons having equivalent effect, th at cannot be justified under the 
provisions of the WTO Agreement.  He further conf irmed that the legal authority of the Government 
of FYROM to suspend imports and exports or to a pply 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, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreem ents on Agriculture, Application of Sanitary 
and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to 
Trade.  The Working Party took not e of these commitments (paragraph 107). WT/ACC/10/Rev.2 
Page 90  
 
 - Import licensing procedures
 
Ecuador  
The representative of Ecuador said that any prior au thorizations or licence requirements incompatible 
with the provisions of the General Agreement 1994 or the Multilateral Trade Agreements, in particular 
the WTO Agreement on Import Licensi ng Procedures, would be eliminated  at the time of accession.  
From the date of accession additiona l measures would only be applied as provided for in the Articles of 
the General Agreement 1994, for in stance Articles III a nd XX, and the WTO Agr eements.  If justified 
under relevant provisions, restrictions would be implemented in accordance with the Agreement on 
Import Licensing Procedures.  In a ddition, Ecuador would ensure that remaining restrictions and import 
permit requirements are ap plied in a way consistent with Articl e XIII of the GATT 1994 and shall apply 
all restrictions in accordance with the principle of non-discrimination.  The re presentative of Ecuador 
further confirmed that his Govern ment would, if requested, consu lt with the Contracting Parties 
concerning the effect of these measures on thei r trade.  The Working Party took note of these 
commitments (paragraph 38). 
Mongolia  
See "prohibitions, quotas, rest rictive licenses" above. 
Panama  See "prohibitions, quotas, rest rictive licenses" above. 
Kyrgyz Republic
 
See "prohibitions, quotas, rest rictive licenses" above. 
Latvia  
See "prohibitions, quotas, rest rictive licenses" above. 
Estonia  
See "prohibitions, quotas, rest rictive licenses" above. 
Jordan  
See "prohibitions, quotas, rest rictive licenses" above. 
Georgia  
See "prohibitions, quotas, rest rictive licenses" above. 
Albania  
See "prohibitions, quotas, rest rictive licenses" above. 
Oman  
See "prohibitions, quotas, rest rictive licenses" above.  WT/ACC/10/Rev.2 
 Page 91 
 
 
 Croatia  
See "prohibitions, quotas, rest rictive licenses" 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 equiva lent effect that could not be justified under the provisions of the 
WTO Agreements. If balance-of-payment measure s were ever necessary in the future, Moldova 
would impose them in a manner consistent with th e relevant WTO provisions, including Article XII 
of the GATT 1994 and the Understanding on Balan ce-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 au thority permitting the Government of Moldova to 
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 Phyt osanitary Measures, Import Licensing Procedures, 
Safeguards and Technical Barriers to Trade.  Th e 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 offici al journal, the MOFTEC Gazette, 
within one month of any change thereto.  Th e Working Party took note of this commitment 
(paragraph 132). 
Some members of the Working Party expressed conc ern 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 regist ration, would act as a re straint on imports.  The 
representative of China emphasized that the purpose of the registration system was only to gather 
statistical information.  He confirmed that Chin a 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 Ch ina 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 allo cation.  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 pr oduct 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 im position of a restriction if the restriction was 
necessary to fulfil obligations under international treaties or trade agreements, or for  defence 
purposes, social security, culture, human health, e nvironmental protection reasons or to implement 
specific policies.  After accession the inclusion of ne w items would be subject to a review procedure 
to ensure WTO consistency.  Although the legisl ation did not specifically provide for interested 
parties to make representations concerning the in clusion of an item in the negative list, existing WT/ACC/10/Rev.2 
Page 92  
 
 practice permitted such representations to be made  to decision makers.  The practice of inviting 
interested parties to express their view when c onsidering changes to the Negative List would be 
continued.  Following accession to the WTO, the numb er of items included in the negative list would 
be substantially reduced; inclusion of new items wo uld 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 th is commitment (paragraph 66). 
The Consolidated List of Commodities Subject to  Import Regulations and Commodities Entrusted to 
Customs Import Examination was referred to in A ttachment C to this Report.  The representative of 
Chinese Taipei undertook to notify any changes introdu ced to the Consolidated  List in accordance 
with the Agreement on Import Licensing Procedur es.  The Working Party took note of these 
commitments (paragraph 68). 
In response to a request that Chin ese Taipei produce a plan for the elimination of quantitative or other 
non-tariff measures on fish, the representative of Ch inese Taipei stated that Chinese Taipei would 
eliminate all quantitative restrictions on these produc ts from the date of accession, with the sole 
exception of import bans on mackerel, carangid a nd sardines.  The existing import controls for 
mackerel, carangid and sardines would be replaced by tariff rate quotas which would be distributed, as 
indicated in paragraphs 27-35, through procedur es 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 Taip ei 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 Procedur es 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 over 150cc 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 comp arable to international standards.  The 
representative of Chinese Taipei also stated that th e 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 that Chinese 
Taipei would consult, upon request of a WTO memb er, regarding road access restrictions and their 
effects.  The representative of Chinese Taipei furthe r 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 a nd Import Licensing Procedures.  Chinese Taipei 
would also ensure that the distribution of import licenses, quotas, tariff-rate quotas, permits or any 
other means of approval for importation or the right of importation by  all le vels of government would 
not be conditioned on whether compe ting domestic suppliers of such products exist 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 enterprise.  Chinese Ta ipei would ensure that price increases, if any, in 
respect of imports by state trading enterprises w ould be imposed in a manne r consistent with the 
requirements of Article II:4 of GATT 1994 and Arti cle 4.2 of the Agreement on Agriculture.  The 
Working Party took note of these commitments (paragraph 72). 
The representative of Chinese Taipei said that Ch inese Taipei also undertook to eliminate and not 
reintroduce or apply import bans, quantitative restric tions, licensing restrictions, or other non-tariff  WT/ACC/10/Rev.2 
 Page 93 
 
 
 measures having similar effect which were not justified under specific provisions of the WTO 
Agreement. He also noted that Chinese Taipei w ould 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 to 
accomplish their legitimate goals.  The Working Party took note of these commitments. 
(paragraph 73). 
Armenia
 
The representative of Armenia confirmed that a Government Decree making amendments to 
Government Decree No. 581 would be adopted by th e Government of Armenia prior to the adoption 
of the Decision concerning the accession of Arme nia by the WTO General Council.  This Decree 
would change the duration of the period of validit y for the import permits to one year and would 
permit multiple shipments by the same importers  as well as facilitating testing procedures.  The 
Working Party took note of th is commitment (paragraph 80). 
The representative of Armenia confirmed that, at the latest by the date of accession, Armenia would 
provide an initial notification of all laws, regul ations and other procedures regulating its import 
licensing or permission requirements, i.e. the list of measures, the legislation and its  responses to the 
import licensing questionnaire to the Committee on Import Licensing.  The Working Party took note of this commitment (paragraph 86).   
The representative of Armenia confirmed that, from the date of accession, Armenia would eliminate 
and would not introduce, re-introduce or apply quant itative restrictions on imports or other non-tariff 
measures such as licensing, quotas, bans, permits , prior authorization requirements, licensing 
requirements, and other restricti ons having equivalent effect, th at cannot be justified under the 
provisions of the WTO Agreement. He further confir med that the legal authority of the Government 
of Armenia 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 from the date of accession in 
conformity with the requirements of the WTO, in particular Articles XI, XII, 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.  In this regard 
he also stated that th e same kind of requirements contained in Resolution No. 124, 29 December 1995 
relating to imports would be equally  applied to imports and to the purchase or sale of similar domestic 
products.  Any exemptions from those requirements would be equally applie d to imports and the 
output of domestic firms. The Working Party t ook note of these commitments (paragraph 87). 
Cambodia
 
The representative of Cambodia confirmed that, no la ter than 1 June 2005, Cambodia would eliminate 
quantitative restrictions on the importation of fertili zers, pesticides and other agricultural inputs as 
described in paragraphs 75 and 76 and establish a WTO-consistent method of registration and review 
of imported agricultural chemicals.  Requirements re lated to the safe storage and domestic distribution 
of these products would apply only to domestic dist ributors or to importers using bonded storage prior 
to domestic distribution.  He further confirmed th at, in the context of Cambodia's implementation of 
the WTO Agreement on Technical Barriers to Trad e, that from 1 January 2007 Cambodia would rely 
on the provisions of that Agreement to regulate domestic and international trade in these items, and 
that the commitment contained in paragraph 50 woul d also apply to requirements for registration and 
licensing fees for importers of agricultural inputs from 1 June 2005.  The Working Party took note of 
these commitments (paragraph 77). 
The representative of Cambodia confirmed that from  the date of accession, his Government would not 
introduce, re-introduce or apply other non-tariff meas ures such as licensing, quotas, prohibitions, bans WT/ACC/10/Rev.2 
Page 94  
 
 and other restrictions having equiva lent effect that could not be justified under the provisions of the 
WTO Agreements.  If balance-of-payment measure s were necessary, Cambodia would impose them 
in a manner consistent with the relevant WTO provisions, including Article XVIII of the GATT and 
the Understanding on Balance-of-Payments Provisions  of the GATT 1994.  He further confirmed that 
any discretionary authority permitting the Government  of Cambodia to 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 requi rements of the WTO.  The Working Party took note 
of these commitments (paragraph 82). 
Nepal
 
The representative of Nepal confirmed that, from the date of accession, Nepal would eliminate and would 
not introduce, re-introduce or apply quantitative r estrictions on imports or other non-tariff measures 
such as licensing, quotas, bans, permits, prior auth orization requirements, licensing requirements, and 
other restrictions having equivalent effect, that cannot be justified under the provisions of the WTO 
Agreement.  If balance-of-payments measures were  necessary, Nepal would impose them in a manner 
consistent with the relevant WTO provisions, in cluding Article XII and Article XVIII of the GATT 
and the Understanding on Balance-of-Payments Provis ions of the GATT 1994.  He further confirmed 
that the legal authority of the His Majesty's Govern ment of Nepal 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 from the date of accession in  conformity with the requirements of the WTO.  
The Working Party took note of these commitments (paragraph 50). 
- Customs valuation  
Ecuador  
The representative of Ecuador said that his Governme nt will continue not to apply minimum values for 
customs purposes from the date of accession of Ec uador to the WTO.  Ecuador would abide by the 
provisions of the Agreements on Preshipment Inspecti on and Customs Valuation in this regard, 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 Gove rnment's laws on customs valuation were in full 
conformity with the WTO Agreement on the Implementation of Ar ticle VII of the GATT 1994, and that 
Mongolia would not require re course to any transitional period fo r implementation of that Agreement.  
Should the services of a preshipment inspection firm be used to assist Mongolia in the implementation 
of its customs procedures, the Government of Mongolia would ensure that the operations of such firms 
were consistent with the relevant WTO Agreem ents, e.g. on Preshipment Inspection and Customs 
Valuation.  The Working Party took not e of this commitment (paragraph 45). 
With reference to customs practices and procedur es, the representative of Mongolia said that his 
Government would apply customs pr actices and procedures in accord ance with the provisions of 
Articles VII, VIII and X of the GATT 1994 and th e WTO Agreement on Implementation of Article VII 
of the GATT 1994 from the date of its accession.  By  that date Mongolia would amend any provision of 
law or administrative regulation that provided for practices inconsistent wi th the above-mentioned 
provisions.   The Working Party took not e of these commitme nts (paragraph 46).  WT/ACC/10/Rev.2 
 Page 95 
 
 
 Bulgaria  
The representative of Bulgaria indicated that it wi ll 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 th e Valuation of Carrier Me dia Bearing Software for 
Data Processing Equipment and the provisions on the Treatment of Interest Charges in Customs Value 
of Imported Goods.  He further conf irmed that, as an international agreement, the provisions of the 
WTO Agreement on the Implementa tion of Article VII of the GATT 1994 would supersede domestic 
law after accession.  The Working Party t ook note of this commitment (paragraph 73). 
Panama  
With reference to customs practices and procedur es, the representative of Panama said that his 
Government would apply customs practices and procedures in acc ordance 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 administrati ve regulation that provided for 
practices inconsistent with the a bove-mentioned provisions.  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 Im plementation of Article VII of th e 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  full conformity with the WTO Ag reement on the Implementation of 
Article VII of the GATT 1994, and that that law wo uld come into effect by 1 January 1997. Panama 
would not require recourse to any additional transitional period for im plementation of the Agreement.  
The Working Party took note of th is commitment (paragraph 35). 
Also, see "preshipment inspection" below. Kyrgyz Republic
 
The representative of the Kyrgyz Republic indicate d that the Kyrgyz Republic would fully apply the 
WTO provisions concerning customs valuation from the da te of accession, includi ng, in addition to the 
Agreement on the Implementation of  Article VII of the GATT 1994, th e provisions for the Valuation of 
Carrier Media Bearing Software for Data Processi ng Equipment and the provisions on the Treatment of 
Interest Charges in Customs Value of Imported Goods .  He further confirmed th at, as an international 
agreement, the provisions of the WTO Agreemen t on the Implementation of Article VII of the 
GATT 1994 would supersede domestic law after acces sion. He stated that upon accession, minimum 
import prices would not be applie d for customs valuation purposes.  The Working Party took note of 
these commitments (paragraph 63). 
Latvia  
The representative of Latvia confirmed that Latv ia would fully apply the WTO provisions concerning 
customs valuation from the date of accession withou t recourse to a transition period, including the 
Agreement on the Implementation of  Article VII of the GATT 1994 including its provisions on methods 
of appraisement and Annex I (Interp retative Notes) and Article 13 of the Agreement, as well as the 
provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment 
(Decision 4.1).  The Working Party took not e of these commitment s (paragraph 62). WT/ACC/10/Rev.2 
Page 96  
 
 Estonia
 
The representative of Estonia confirmed that, from th e date of accession, Estonia 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 pr ovisions on the Treatment of Interest Charges in 
Customs Value of Imported Goods and for the Valua tion of Carrier Media Bear ing 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 st ated that Estonia would not use any form of 
reference price or fixed valuation schedule for the va luation of imports or to apply duties and taxes, and 
that all methods of valuation used were in stri ct 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 WTO Agreement on the Implementation of Article VII of 
the GATT 1994 would supersede domestic law upon a ccession.  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 withou t recourse to a transition period, including the 
Agreement on the Implementation of Article VII of the GATT 1994.  In this regard, the Customs Law 
and its implementing regulations in corporated Annex I (Interpretativ e Notes) and provisions for the 
Valuation of Carrier Media Beari ng Software for Data Processing Equipment (Decision 4.1).  The 
Working Party took note of these commitments (paragraph 94). 
Georgia  
The representative of Georgia confirmed that from th e date of accession its laws  and regulations on rules 
of origin would be in conformity with the provisions of the Agreement.  In this regard, the requirements 
of Article 2(h) and Annex II, para graph 3(d), i.e., that for non-prefe rential and preferential rules of 
origin, respectively, its customs authority or pres hipment inspection authorit y acting on its 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 Alba nia had implemented a De cision of the Council of 
Ministers, Decision No. 516 dated 14 October 1999 entitled "On Some Changes to the Decision of the 
Council of Ministers On the Im plementing 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 with The Interpretive No te to Article 5.8 of the WTO Valuation Agreement; 
Article 7.3 of the WTO Valuation Agreement; Articl e 9 of the WTO Valuation Agreement.  Albania 
would  provide confirmation that it had published the implementing provisions explaining when "the 
customs authorities require the provisi on of a security" in order to fu lfil its obligati ons 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 th e date of accession, Albania would comply with 
the WTO provisions concerning customs 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 Ca rrier Media Bearing Software for Data Processing Equipment.  In 
accordance with these latter provi sions, 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  WT/ACC/10/Rev.2 
 Page 97 
 
 
 the WTO Agreement on the Implementation of Ar ticle VII of the GATT 1994 would supersede 
domestic law upon acces sion.  The Working Party took note of these commitments (paragraph 74). 
The representative of Albania stat ed that Albania approved a Deci sion 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 Provisions of  the Customs Code.  The modification in the 
implementing provisions of the Customs Code included a word-for-word text of the Interpretive Note to 
Article 5.8 of the WTO Customs Valuation Agreement, 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 im portation) 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 Cu stoms Code of the Republic of Albanian, No. 8449 
dated 27 January 1999 and the Decisi on of the Council of Ministers, No. 205 dated 14 April 1999 would 
be amended to provide that the transaction value of  cinematographic films im ported 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 th e date of accession, Oman 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 pr ovisions on the Treatment of Interest Charges in 
Customs Value of Imported Goods and for the Valua tion of Carrier Media Bear ing 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 wo uld not use any form of 
reference price or fixed valuation schedule for the va luation of imports or to apply duties and taxes, and 
that all methods of valuation used were in stri ct 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). 
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 Ar ticle VII of the GATT 1994.  In this regard, 
minimum import valuation provisions had been e liminated and the new Law and its implementing 
regulations incorporated Annex I (Interpretative No tes) 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 "sal e 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 th ese latter provisions, only the cost of the carrier 
medium itself would be accounted for in the custom s value.  He also confirmed that Moldova had WT/ACC/10/Rev.2 
Page 98  
 
 eliminated the use of reference prices for determini ng 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 dut ies and taxes.  He added that, as an international 
agreement, the provisions of the WTO Agreemen t on the Implementation of Article VII of the 
GATT 1994 would supersede domestic law after ac cession. 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, poultr y, forage products, legu minous 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 t ook 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 da te of its accession Lithuania's customs valuation 
legislation and practice would be in full confor mity 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 a ccession, China would apply fully the Customs 
Valuation Agreement, including the customs valuati on methodologies set forth in Articles 1 through 8 
of the Agreement.  In addition, China would appl y the provisions of the Decision on the Treatment of 
Interest Charges in Customs Value of Imported G oods, and the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, 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 prom pt 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 pr evailing market forces.  The representative of 
Chinese Taipei stated that the Customs bonding syst em 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 foreign 
interested party the data, the data source,  and the methodology used in formulating 
the reference price upon which the value of the bond was based.  WT/ACC/10/Rev.2 
 Page 99 
 
 
 (ii) Adjustments would be made to the spec ific bond values, as frequently as  necessary, 
to take account of prevailing interna tional market prices, and seasonal quality 
consideration. 
(iii) Alternative data sources would be cons idered, should representatives of an exporting 
country believe that more appropriate a nd accurate data exist beyond that being 
employed by Chinese Taipei in setting the bond values. 
(iv) A mechanism  would be established to pr ovide, at the request of either an exporting 
country or Chinese Taipei authorities, for prompt consultations should a question or 
concern 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 Agreemen t would be made prior to accession, either by 
eliminating the inconsistent practices or amending cu rrent 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, w ithout recourse to any transition period.  He 
further 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 t ook note of these commitments (paragraph 80). 
Armenia
 
The representative of Armenia stated that a ll the provisions of the WTO Agreement on the 
Implementation of Article VII of GATT 1994 would be adopted as an  integral part of Armenia's 
Customs Code upon Armenia's accession to the WTO. A ll relevant laws would be in full conformity 
with the requirements of the Agreement on Impl ementation of Article VII of the GATT 1994. In 
particular, a legislative amendment to Article 82 of the Customs Code enacted on 25 September 2002 
stipulates that customs valuation shall be made in  accordance with the Inte rpretative Notes to the 
WTO Customs Valuation Agreement.  By means of a Government Decree, made pursuant to 
Article 82 of the Customs Code, the Interpreta tive Notes of the Agreement would be fully 
incorporated in Armenia's customs valuation laws . As well, the Decision of 24 September 1984 on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment would be incorporated 
into the new Customs Code (Article 85, Paragraph (d)) ensuring that valuation of the software was 
based on the value of the media. Armenia would en act the legislation and regulations addressing these 
issues prior to the adoption of the Decision concerning Armenia's accession to the WTO. He 
confirmed that on 20 November 2002 the Parlia ment of Armenia had adopted the necessary 
amendments to the Customs Code, which would be  enacted in law prior to the adoption by the 
General Council of the Decision concerning Armenia's accession to the WTO.  The Working Party 
took note of these commitments (paragraph 97). 
FYROM  
The representative of FYROM confirmed that, from th e date of accession, FY ROM would apply fully 
the WTO provisions concerning customs valuation,  including the Agreement on the Implementation 
of Article VII of the GATT 1994 and Annex I (Interpretative Note) and the provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision 4.1), 
providing that valuation of the software was based on the value of the media.  He stated that FYROM 
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 va luation used were in strict conformity with those 
provided for in the WTO Agreement on the Implem entation of Article VII of the GATT 1994.  The 
Working Party took note of these commitments (paragraph 111). WT/ACC/10/Rev.2 
Page 100  
 
 Cambodia
 
The representative of Cambodia stated that legislation on the valuation of imports for customs and 
taxation purposes conforming to the requirements of  the Agreement on Customs Valuation would be 
enacted by 1 July 2004.  Cambodia would progressively implement the Agreement on Customs Valuation in accordance with the action plan in Ta ble 7, and with the understanding that during this 
period the scope of implementation of other aspects of  the Agreement, as described in paragraphs 89, 
90 and 91 would be applied by Cambodia.  Full im plementation will start from 1 January 2009.  The 
Working Party took note of th is commitment (paragraph 93). 
Nepal
 
In response to questions concerning the right to appe al referred to in Article 11 of the Customs Valuation 
Agreement, the repres entative of Nepal sa id that in accordance with Se ction 37 of the Customs Act 1962, 
the importer had the right to appeal to the Revenue Tribunal against the decisions of customs officials 
in respect of the determination of customs value.  Nepal was currently preparing the establishment of 
an independent administrative tribunal to review the decisions of the customs authority regarding 
customs valuation.  It was foreseen that the deci sions of the administrative tribunal would be subject 
to appeal to the Revenue Tribunal, which was a part  of judicial system.  Nepal believed that such 
institutional system would provide prompt review a nd correction of administrative actions relating to 
customs matters, in accordance with Article X:3(b) and (c) of GATT 1994 and the Agreement on Customs Valuation.  He confirmed that in pursuance of the action plan contained in Table 3, the right 
to appeal to an independent administrative tri bunal would be in effect on 31 December 2004.  The 
Working Party took note of th is commitment (paragraph 53). 
The representative of Nepal stated that legisla tion on the valuation of imports for customs and 
taxation purposes conforming to the requirements of  the Agreement on Customs Valuation would be 
enacted by 1 July 2004.  Nepal would progressive ly implement the Agreement on Customs Valuation 
in accordance with the action plan in Table 3, an d with the understanding that during this period the 
scope of implementation of other aspects of the Ag reement, as described in paragraphs 55 and 56, 
would be applied by Nepal.  Fu ll implementation will start from 1 January 2007.  The Working Party 
took note of these commitments (paragraph 57). 
- 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 Origin prior to its accession, and that by that time, 
Bulgaria's application of rules of origin for both MFN and preferential trade wo uld 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 confir med that the Kyrgyz Republic would remedy any 
departures from full conformity with the WTO Agreem ent on Rules of Origin prior to its accession, and 
that by that time, the Kyrgyz Re public's application of rules of or igin for both MFN and preferential 
trade would be administered in conformity with th e provisions of the Agreement.  The Kyrgyz Republic 
would adopt the Harmonized Rules of Origin once fina lized by the WTO in co-operation with the World 
Customs Organization.  The Working Party took note of this commitment (paragraph 66).  WT/ACC/10/Rev.2 
 Page 101 
 
 
 Jordan  
The representative of Jordan stat ed that, from the date of accessi on, 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 su ch an assessment would be  accepted even before 
trade 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 Al bania 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 that in any event, from the date of accession the 
Customs would provide an assessment of the origin  of the import upon the request of an exporter, 
importer or any person with a justifiable cause.  An y request for such an asse ssment would be accepted 
even before trade in the goods concerned began.  Any such assessment would be binding for three years. 
The Working Party took note of th ese commitments (paragraph 79). 
Oman  
The representative of Oman stated that the Governme nt Regulation esta blishing Oman's rules of origin 
would be adopted no later than by the date of accessi on.  He confirmed that from the date of accession 
Oman's rules of origin would comply fully 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 conformity 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 authority or pres hipment inspection authorit y acting on its 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 not e of this commitment (paragraph 88). 
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, resp ectively, 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 asse ssment would be binding 
for three years.  The Working Party took  note of this commitment (paragraph 86). WT/ACC/10/Rev.2 
Page 102  
 
 Moldova
 
The representative of Moldova confirmed that fro m the date of accession Moldova's preferential and 
non-preferential rules of origin would comply full y 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 or igin of the import and outline the terms under which 
it will be provided,  would be established in Mo ldova's legal framework prior to accession.  The 
Working Party took note of th is 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 internationa l harmonization of non-preferential rules of origin 
was concluded, China would fully adopt and appl y the internationally harmonized non-preferential 
rules of origin.  A mechanism that met the requi rements of Articles 2(h) and 3(f), and Annex II, 
paragraph 3(d) of the Agreement, which require d provision upon request of an assessment of the 
origin of an import or an export and outlined th e terms under which it would be provided, would be 
established in China's legal framework by the da te of accession.  The Working Party took note of 
these commitments (paragraph 100). 
The representative of China furthe r stated that China would not use the rules of origin as an 
instrument to pursue trade objectives directly or indi rectly.  He also confirmed that China would apply 
rules of origin equally for all purposes.  Th e Working Party took no te 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 relating to rules of origin would be in full conformity with the 
WTO Agreement on Rules of Origin and that it w ould implement such laws, regulations and other 
measures in full conformity with that Agreement.  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 establishment of ru les of origin fully consistent with the WTO 
Agreement.  The Rules of Origin on Imported Good s set out the criteria for determining origin.  The 
representative of Chinese Taipei stat ed that Chinese Taipei would ensure that its laws and regulations 
relating to rules of origin were consistent w ith the relevant WTO Agreements upon accession.  The 
Working Party took note of th is commitment (paragraph 82). 
Armenia  
The representative of Armenia confirmed that from the date of accession its laws and regulations on 
rules of origin would be in conformity with provi sions of the Agreement on Rules of Origin and other 
WTO provisions including the requirements of Article  2(h) and Annex II, paragraph 3(d).  In this 
regard, he also confirmed that for non-preferential and preferential rules of origin, respectively, the 
relevant Armenian authorities, or preshipment inspection authority acting on their behalf, would 
provide, upon request of an exporter, importer or any person with a justifiable cause, an assessment of 
the origin of the import and outline the terms unde r 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 trad e in the goods concerned began, and any such 
assessment would be binding for three years. He confirmed that on 20 November 2002 the Parliament 
of Armenia had adopted the necessary amendments to fully implement these provisions, which would  WT/ACC/10/Rev.2 
 Page 103 
 
 
 be enacted in law prior to the adoption by the General Council of the Decision concerning Armenia's 
accession to the WTO.  The Working Party took  note of these commitments (paragraph 102). 
FYROM  
The representative of FYROM confirmed that from the date of accession FYROM's preferential and 
non-preferential rules of origin would comply full y 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 or igin of the import and outline the terms under which 
it will be provided, woul d be established in FYROM's legal framework prior to accession.  The 
Working Party took note of this commitment (paragraph 115). 
Cambodia  
The representative of Cambodia confirmed that his Government intended to comply fully with the 
provisions of the WTO Agreement on Rules of Orig in in the application of preferential and non-
preferential rules of origin and would be able to do so after enactment of the new Customs Law and 
its implementing regulations, no later than 1 Janua ry 2005.  In particular, the requirements of 
Article 2(h) and Annex II paragra ph 3(d) of the Agreement, which require provision, upon request, of 
an assessment of the origin of the import and ou tline the terms under which it will be provided, would 
be established in Cambodia's Law on Customs from the date of its promulgation, or if necessary, by 
government decree, no later than 1 January 2004.  The Working Party took note of this commitment 
(paragraph 96). 
Nepal  
The representative of Nepal confirmed that Nepal,  from the date of accession, would adopt the 
procedural protection covering the requirements of Ar ticle 2(h) and Annex II, paragraph 3(d) of the 
WTO Agreement on Rules of Origin in its domestic  legislation and that for non-preferential and 
preferential rules of origin, respectively, the relevant Nepalese authorities would provide, upon 
request of an exporter, importer or any person with a justifiable cause, an assess ment of the origin of 
the import and outline the terms under which it will be provided.  The Working Party took note of 
these commitments (paragraph 68). 
- Other customs formalities  
Cambodia  
The representative of Cambodia confirmed that in  order to address concerns about smuggling and 
other customs administration issues brought to its attention, his Government was in the process of 
establishing a dispute settlement mechanism within the Cambodian Customs Se rvice to accept and act 
upon complaints about customs practices from trad ers and governments.  This mechanism was 
authorized in the new Customs Law and would be established prior to 1 January 2005.  The Working 
Party took note of this commitment (paragraph 99). 
- Pre-shipment inspection  
Ecuador  
See "Customs valuation" above. WT/ACC/10/Rev.2 
Page 104  
 
 Mongolia
 
See "Customs valuation" above. Panama
 
The representative of Panama said that should the serv ices of a preshipment inspection firm be used to 
assist Panama in the implementation of its cust oms procedures, the Government of Panama would 
ensure that the operations of such firms were consistent with the relevant WTO Agreements, in 
particular, on Preshipment Inspec tion and Customs Valuation.  The Working Party took note of this 
commitment (paragraph 36). 
Kyrgyz Republic  
In response to questions, the representative of the Ky rgyz Republic stated that the Kyrgyz Republic had 
no plans to introduce any preshipment inspection re quirements; however, if such requirements were 
introduced, they would be consistent with th e requirements of the Ag reement on Preshipment 
Inspection.  The Working Party took not e of this commitment (paragraph 67). 
Estonia  
The representative of Estonia st ated that the Government Regu lation establishing Estonia's non-
preferential rules of origin would be adopted by 30 Ju ne 1999, or in any case no later than by the date of 
accession.  He confirmed that fro m the date of accession the non-pref erential 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 Jordan 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 inspection firm would meet WTO norms, including the establishment of charges and 
fees consistent with Article VIII  of the GATT 1994, observance of due process and the transparency 
requirements of the relevant WT O Agreements, in particular Ar ticle X of the GATT 1994, the 
Agreement on Preshipment Inspection and the Agreem ent on the Implementation of Article VII of the 
GATT 1994, as well as the substantive provisions of  these Agreements.  The Working Party took  note 
of these commitme nts (paragraph 103). 
Georgia  
The representative of Georgia conf irmed that his 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 In spection, 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 Or igin, Implementation of 
Article VI (Antidumping), Subsidies and Counte rvailing 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 an d 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 Georgia would, upon request of WTO members, meet to discuss the  WT/ACC/10/Rev.2 
 Page 105 
 
 
 activities of such firms and their im pact on trade with a view to resolv ing 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 structure would be fu lly consistent with 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 provider Albania would ensure  that the requirements of the Agreement on 
Preshipment Inspection were implemente d in full. Albania would take full  responsibility to ensure that 
such enterprises operating on its behalf complied with the provisions of WT O 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 in spection service providers, 
Moldova would ensure that the requirements of  the Agreement on Preshipment Inspection were 
implemented in full. Moldova would take full res ponsibility 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 GA TT 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 stru cture compliant with WTO obligations.  Moldova 
confirmed that its pre-shipment inspection regime  would be temporary 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 provi ders. 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 preship ment inspection. He further stated that China 
would comply with the Agreement on Preshipment In spection, and would regulate the existing trade 
and commerce inspection agencies and permit the qua lified agencies to be engaged in preshipment 
inspection in line with the government mandate or th e terms and conditions of commercial contracts.  
The Working Party took note of this commitment (paragraph 145). 
Some members of the Working Party requested in formation on whether China used the services of a 
private preshipment inspection entity.  The repr esentative of China confirmed that China would 
ensure that, upon accession, any laws and regulations  relating to preshipment inspection by any WT/ACC/10/Rev.2 
Page 106  
 
 inspection agency, including private entities, would be  consistent with releva nt WTO agreements, in 
particular, the Agreement on Preshipment Inspect ion and the Customs Valuation Agreement.  
Moreover, any fees charged in connection with su ch preshipment inspection would be commensurate 
with the service provided, in conformity with Ar ticle 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 Presh ipment Inspection and Customs Valuation.  The 
Working Party took note of th is commitment (paragraph 84). 
Armenia  
The representative of Armenia confirmed that his Go vernment would ensure that the operation of any 
future pre-shipment inspection system program would be applied in conformity with the requirements 
of the WTO Agreement, in particular the Agreement on Pre-shipment Inspection, the 
recommendations of the Working Party on Pre-sh ipment Inspection of 2 December 1997 and any 
subsequent recommendations issued by that Workin g Party, the Agreement on the Implementation of 
Article VII (the Customs Valuation Agreem ent), and the Agreements on Import Licensing 
Procedures, Rules of Origin, Implementation of Article VI (Anti-dumping), Subsidies and Countervailing Measures (SCM), Technical Barriers to  Trade, Sanitary and Phytosanitary Measures, 
Safeguards, and Agriculture.  Armenia would ensure  that any private firm performing customs duties 
covered by WTO rules would publis h their practices and procedures as required by GATT Article X, 
that ruling by the firm would be advisory onl y to the Government of Armenia and would be 
appealable to the Government and to the judiciary,  that any rulings of general applicability would be 
made available to WTO members and to importe rs and exporters upon request, and that Armenia 
would, upon request of WTO Members, meet to di scuss the activities of such firms and their impact 
on trade with a view to resolving problems. Th e representative of Armenia stated that any pre-
shipment inspection system would be temporary unt il such time as the Armenian customs authorities 
would be able to carry out these functions properly. The Working Party took note of these commitments (paragraph 104). 
Cambodia
 
The representative of Cambodia confirmed that fro m the date of accession his Government would 
take full responsibility to ensure that the operatio ns of the preshipment inspection companies, if 
retained by Cambodia meet the requirements of the WTO Agreements, including the establishment of 
charges and fees consistent with Article VIII of the GATT 1994, due process and transparency requirements of the WTO Agreements, in particul ar Article X of the GATT 1994, and the provisions 
of the Agreement on the Implementation of Ar ticle VII of the GATT 1994 and the Agreement on 
Preshipment Inspection.  He further confirmed that  Cambodia's pre-shipment inspection regime would 
be temporary and would only operate until such tim e as the Customs and Excise Department was able 
to carry out the functions presently performed by pre-shipment inspection service providers.  The Working Party took note of these commitments (paragraph 105). 
Nepal
 
The representative of Nepal confirmed that if in the future Nepal engaged the services of a 
preshipment inspection enterprise, Nepal would put into place a preshipment inspection system 
programme in conformity with the WTO Agreement on Preshipment Inspection and would ensure that 
preshipment inspection enterprises operating on its behalf complied with the provisions of the WTO  WT/ACC/10/Rev.2 
 Page 107 
 
 
 Agreements, including the Agreements on Custom s Valuation, Import Licensing Procedures, and 
Technical Barriers to Trade.  Provision would be made  that decisions by such firms could be appealed 
by importers in the same way as administrative deci sions taken by the His Majesty's Government of 
the Kingdom of Nepal.  Any preshipment inspection regime would be temporary.  Nepal would also 
give due consideration to the recommendations of the Working Party on Pre-shipment Inspection of 
2 December 1997 and subsequent recommendations issued by that Working Party.  The Working 
Party took note of these commitments (paragraph 71).   
- 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 Im plementation of Article VI in cases involving 
allegations of dumping by imports.  The Working Party took note of this commitment (paragraph 57). 
Bulgaria  
The representative of Bulgaria confirmed that it was Bu lgaria's intent that its legislation conform to the 
provisions of the WTO Agreements on Anti-Dumpi ng and Subsidies and Count ervailing Measures, and 
that draft legislation was under cons ideration to accomplish that goal.  He further confirmed that, from 
the date of accession, and notwithstanding any provis ion of domestic law to the contrary, Bulgaria 
would administer all proceedings and measures ta ken for anti-dumping or countervailing duty purposes 
in full conformity with the provi sions of these WTO Agreements, and that no action would be taken by 
the Government of Bulgaria that departed from the provisions of these agreements.  The Working Party took note of this commit ment (paragraph 55). 
Kyrgyz Republic
 
The representative of the Kyrgyz Republic stated that the Laws on Anti-Dumping, Safeguards and on 
Subsidies and Countervailing Measures would be adopte d in October 1998.  Any legislation in place at 
the time of accession or implemented in the future providing for the applicati on of measures taken for 
anti-dumping, countervailing duty, or safeguard purposes would conform to the provisions of the WTO 
Agreements of Anti-Dumping, on Su bsidies and Countervail ing 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, countervailing duty , of safeguard purposes  until legislation in 
conformity with the provi sions of these WTO Agreements had be en implemented.  The Working Party 
took note of these commitments (paragraph 70). 
Latvia  
The representative of Latvia said that Latvia would not apply any anti-dumping, countervailing or 
safeguard measure until it had implem ented appropriate laws in confor mity with the provisions of the 
WTO Agreements on the Im plementation of Article VI, on Subsid ies and Countervail ing Measures, and 
on Safeguards.  In the elaboration of any legisla tion 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 1994 and the Agreement on the Implementation of 
Article VI, the Agreement on Subsidies and Counter vailing Measures and the Agreement on Safeguards.  
After such legislation was implemented, Latvia  would only apply any anti-dumping duties, 
countervailing duties and safeguard m easures in full conformity with th e relevant WTO provisions.  The 
Working Party took note of these commitments (paragraph 66). WT/ACC/10/Rev.2 
Page 108  
 
 Estonia
 
The representative of Estonia conf irmed that Estonia would not appl y any anti-dumping, countervailing 
or safeguard measure until it had implemented and notified appropriate laws in conformity with the 
provisions of the WTO Agreements on the Impl ementation of Article VI, on Subsidies and 
Countervailing Measures, and on Safeguards.  In the el aboration of any legisla tion concerning such anti-
dumping, countervailing and safegua rd measures Estonia w ould ensure their full conformity with the 
relevant WTO provisions, including Article VI a nd XIX of the GATT 1994 and the Agreements on the 
Implementation of Article VI, th e Agreement on Subsidies and C ountervailing Measures and the 
Agreement on Safeguards.  After such legislation was implemented, Estonia would also apply any anti-
dumping duties, countervailing duties and safeguard measures in full c onformity with the relevant WTO 
provisions.  The Working Party took note of these commitme nts (paragraph 78). 
Jordan  
The representative of Jordan said that Jordan would not apply any anti-dumping, countervailing or 
safeguard measure to imports from WTO Members un til 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.  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 Im plementation of Article VI, the Agreement on 
Subsidies and Countervailing Measures  and the Agreement on Safeguards.   After such legislation was 
implemented, Jordan would only apply any antidum ping duties, countervailing duties and safeguard 
measures in full conform ity with the relevant WTO provisions.  The Working Party took note of these 
commitments (paragraph 107). 
Georgia  
The representative of Georgia confirmed that Georgi a 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 Impl ementation of Article VI, on Subsidies and 
Countervailing Measures, and on Safeguards.  In the el aboration of any legisla tion concerning such anti-
dumping, countervailing and safeguard measures Geor gia would ensure their full conformity with the 
relevant WTO provisions, including Article VI a nd XIX of the GATT 1994 and the Agreements on the 
Implementation of Article VI, th e Agreement on Subsidies and C ountervailing Measures and the 
Agreement on Safeguards.  After su ch legislation was implemented, Georgia would only apply any anti-
dumping duties, countervailing duties and safeguard measures in full c onformity with the relevant WTO 
provisions. The Working Party took note of these commitme nts (paragraph 78). 
Albania  
The representative of Albania c onfirmed that Albania would not  apply 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 th e relevant WTO provisions , including Article VI of 
the GATT 1994 and the Agreements on the Implem entation of Article VI and the Agreement on 
Subsidies and Countervailing Measures .  After such legislation was im plemented, Albania would also 
apply any anti-dumping duties, countervailing duties a nd safeguards measures in full conformity with 
the relevant WTO provisions.  The Working Party took note of these commitments (paragraph 84). 
The representative of Albania confirmed that Alba nia would not apply any sa feguard measure until it 
had notified and implemen ted appropriate laws in conformity with the provisions of the WTO  WT/ACC/10/Rev.2 
 Page 109 
 
 
 Agreements on Safeguards. Albania would ensure th at any legislation concer ning 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, countervai ling duties and safeguards measures in full conformi ty with those same WTO 
provisions.  The Working Party took note of these commitme nts (paragraph 86). 
Oman  
The representative of Oman said that Oman w ould not apply any anti-dumping, countervailing or 
safeguard measure until it had notif ied and implemented appropriate laws in conformity with the 
provisions of the WTO Agreements on the Impl ementation of Article VI, on Subsidies and 
Countervailing Measures and on Safeguards.  He conf irmed that Oman would ensure that any such 
legislation would be full conformity with the rele vant WTO provisions, including  Article VI and XIX of 
the GATT 1994 and the Agreement on the Implementa tion of Article VI, the Agreement on Subsidies 
and Countervailing Measur es and the Agreement on Safeguards.  After such legislation was 
implemented, Oman would only a pply any antidumping duties, count ervailing duties and safeguard 
measures in full conform ity with the relevant WTO provisions.  The Working Party took note of these 
commitments (paragraph 73). 
Croatia  
The representative of Croatia said that Croatia w ould not apply any anti-dumping, countervailing or 
safeguard measure until it had notified and implemen ted appropriate laws in conformity with the 
provisions of the WTO Agreements on the Impl ementation of Article VI, on Subsidies and 
Countervailing Measures, and on Safeguards.  In th e elaboration of any legislation concerning anti-
dumping duties, countervailing duties and safeguards, Cr oatia would ensure their 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 Agreemen t 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 safe guard measures in full conformity with the 
relevant WTO provisions.  The Working Party to ok 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 appli cation 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 Su bsidies and Countervailing Measures.   In the absence of such 
legislative authority in place at the time of acce ssion, Lithuania would not apply measures for 
safeguard, anti-dumping or countervailing duty purpo ses until legislation in conformity with the 
provisions of these WTO Agreements had been implem ented.  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 no tified and implemented appropriate laws in 
conformity with the provisions of the WTO Agre ements on the Implementation of Article VI, on 
Subsidies and Countervailing Measures, and on Safe guards. 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 and 
Countervailing Measures and the Agreement on Safeguard s. After such legislation was implemented, WT/ACC/10/Rev.2 
Page 110  
 
 Moldova would also only apply any anti-dumpi ng 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 th at 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 Wo rking Party took note of this commitment 
(paragraph 148). 
The representative of China stated that determinati ons made by China during investigations initiated 
pursuant to applications made before accessi on 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 initia ted 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 in itiated no later than five years from 
the date of its imposition. 
(b) China would also provide the type of judi cial review described in Article 13 of the 
Anti-Dumping Agreement with regard to pr oceedings under Article 9.3 and reviews under 
Articles 9.5, 11.2, and 11.3. 
The Working Party took note of these commitments (paragraph 152). 
The representative of China stated that upon access ion, China would implement its Regulation on 
Safeguard by which the future safeguard measures w ould be regulated.  The contents of this new 
regulation would be fully consistent with the Agreement on Safe guards.  China was in the 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, Ch inese Taipei would ensure that its legislation on 
anti-dumping and countervailing duties was in full conformity with the requirements of the WTO 
Agreement, in particular Article VI of GATT 1994  and the Agreements On the Implementation of 
Article VI and Subsidies and Countervailing Measu res from the date of accession.  Chinese Taipei 
would also ensure that any anti-dumping or c ountervailing 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 Subsidi es and Countervailing Measures.  The Working Party 
took note of these commitments (paragraph 86).   WT/ACC/10/Rev.2 
 Page 111 
 
 
 The representative of Chinese Taipei stated that, from the time of accession, the safeguards regime 
would be fully consistent with the WTO Agreemen t on Safeguards.  The Working Party took note of 
these commitments (paragraph 89). 
Armenia  
The representative of Armenia confirmed that from the date of accession Armenia would not apply 
any anti-dumping, countervailing or safeguard meas ures until it had implemented and notified to the 
WTO appropriate laws in conf ormity with the provisions of the WTO Agreements on the 
Implementation of Article VI, on Subsidies and Co untervailing Measures, and on Safeguards.  After 
such legislation was implemented and notified,  Armenia would apply any anti-dumping duties, 
countervailing duties and safeguard measures in full conformity with the these Agreements and other 
relevant WTO provisions.  The Working Party to ok note of these commitments (paragraph 106). 
FYROM  
The representative of FYROM said that any legi slation in place at the time of accession or 
implemented in the future providing for the appli cation of measures taken for safeguard, anti-dumping 
or countervailing duty purposes would be brought in to conformity with the provisions of the WTO 
Agreements on Safeguards, on Anti- dumping and on Subsidies and Countervailing Measures.  In the 
absence of such conforming legislative authority in  place at the time of accession, FYROM would not 
apply measures for safeguard, anti-dumping or countervailing duty purposes until legislation in 
conformity with the provisions of these WTO Ag reements had been implemented.  The Working 
Party took note of this commitment (paragraph 122). 
Cambodia  
The representative of Cambodia confirmed that Cambodia would not apply any anti-dumping, 
countervailing or safeguard measure until it had no tified and implemented appropriate laws and 
regulations 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 Cambodia would 
ensure their full conformity with the relevant WT O provisions, including Articles VI and XIX of the 
GATT 1994 and the Agreements on the Implementati on of Article VI, the Agreement on Subsidies 
and Countervailing Measures and the Agreement on Safeguards.  After such legislation was 
implemented, Cambodia would also 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 108). 
Nepal  
The representative of Nepal confirmed that from the date of accession Nepal would only use the 
authority in Section 3 of Export Import (Control)  Act of 1957 in conformity with WTO provisions, 
including in compliance with GATT 1994 Article XVIII and the Understanding on the Balance of 
Payments Provisions on the General Agreement on Tariffs and Trade 1994.  Nepal planned to 
introduce WTO-consistent legislation and regulations  on safeguard measures and other trade remedies 
as indicated in the Legislative Action Plan circ ulated in document WT/ACC/NPL/10/Rev.1.  He 
further confirmed that Nepal would apply safegua rd, anti-dumping, or countervailing duty measures 
only after notifying and implementing laws in conformity with the pr ovisions of WTO Agreements on 
Safeguards, the Implementation of Article VI of  the GATT, and on Subsidies and Countervailing 
Measures, and that after accession Nepal would apply any such measures only in conformity with the 
relevant WTO provisions.  The Working Party to ok note of these commitments (paragraph 75). WT/ACC/10/Rev.2 
Page 112  
 
 - 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 expor t taxes for the relief of critical 
shortages of foodstuffs or in case s of critical short supply for the domestic industry,  and that after 
accession, any such taxes would be applied in acco rdance 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, af ter 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.  Th e 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 requi rements of Article XI of the GATT 1994 as from the 
date of accession.  The Working Party t ook note of this commitment (paragraph 79). 
Latvia  
The representative of Latvia confir med 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 a ll export duties listed in 
Annex 3 by 1 January 2000 with the exception of the du ty on antiques.  The timetable for elimination of 
export duties would be similar for regional trade agreement partners and partners to 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 woul d be in accordance with the provisions of the WTO 
Agreement and published in the Official Journal "R iigi Teataja" (State Gazette).  Changes in the 
application of such measures, their le vel, scope, or justification, would also be published in the Official 
Journal "Riigi Teataja" (State Gazette).  Th e 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 provisions of the 
WTO Agreement and published in the Official Journal.   Changes in the application of such measures,  WT/ACC/10/Rev.2 
 Page 113 
 
 
 their level, scope, or justification, would also be published in the Official Jo urnal.  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 consistent wi th WTO provisions, including those contained in 
Articles XI, XVII, XX and XXI of the GATT 1994.  In this regard, Al bania 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 in to the 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 Agreement.  The Working party took 
note of these commitments (paragraph 90). 
Oman  
See "export restrictions" below. Croatia
 
The representative of Croatia conf irmed that after accession to the WTO, Croatia w ould apply export 
duties only in accordance with the provisions of the WTO Agreement and published in the Official 
Gazette "Narodne Novine".  Changes in the applica tion of such measures, th eir level and scope would 
also be published in the Official  Gazette "Narodne Novine".  The Working Party took note of this 
commitment (paragraph 101). 
Nepal  
The representative of Nepal said that from the date of accession Nepal would charge an export service 
fee representing the approximate cost of the services  rendered, and would apply this and other fees 
and charges for services rendered to exports in accord ance with WTO Agreements, in particular with 
Article VIII of the GATT 1994.  In this regard, the current charge of 0.5 per cent would be at a flat 
rate expressed in NRs to ensure that it did not exceed the approximate cost of the export services 
rendered.  The Working Party took note of these commitments (paragraph 79). 
- 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.  That export duty would be phased out and eliminated 
within ten years of the da te of Mongolia's accession to the WTO.   The representative of Mongolia also 
stated that export licensing requ irements for ferrous and non-ferrous  metals would be removed by 
1 January 1997.  The Working Party took note of these commitment s (paragraph 24). 
Bulgaria  
See "prohibitions, quotas, rest rictive licenses" above. WT/ACC/10/Rev.2 
Page 114  
 
 Panama
 
The representative of Panama stated that followi ng accession to the WTO, his Government would only 
apply export controls in conformity  with relevant WTO provisions in cluding Article XI paragraph 2(a) 
of the GATT 1994.  The Working Party took note of this commitment (paragraph 71). 
Estonia  
The representative of Estonia confirmed that any re maining export control requirements were fully 
consistent with WTO provisions, including those co ntained in Articles XI, XVII, XX and XXI of the 
GATT 1994.  The Working Party took note of  this commitment (paragraph 83). 
Jordan  
The representative of Jordan confirmed that any e xport control requirements remaining in place on the 
date of accession would be fully c onsistent with WTO provisions, incl uding those contained in Articles 
XI, XVII, XX and XXI of the GATT 1994.  Th e Working Party took note of this commitment 
(paragraph 116). 
Georgia  
The representative of Georgia confirmed that any remaining export control requirements would be 
applied in a manner fully consistent with WTO prov isions, including those contained in Articles XI, 
XVII, XX and XXI of the GATT 1994.  The Wo rking 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 w ould be fully consistent with WTO prov isions, including 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 confir med 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 party took note of this commitment (paragraph 105). 
Lithuania  
The representative of Lithuania said that from the da te 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). 
Moldova
 
In response to questions, the representative of Mold ova said that Moldova no longer maintained the 
temporary export restriction on un-bottled wine in tended 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 introduced in the  WT/ACC/10/Rev.2 
 Page 115 
 
 
 future, they would be fully consistent with th e 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 exports would be upda ted and republished in the official journal, the MOFTEC Gazette, 
within one month of any change thereto.  Th e Working Party took note of this commitment 
(paragraph 157).  
The representative of China confirmed that Chin a 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.  Moreove r, 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 accessi on, remaining non-automatic restrictions on 
exports would be notified to the WTO annually and w ould be eliminated unless they could be justified 
under the WTO Agreement or the Draft Protocol.  Th e Working Party took note of this commitment 
(paragraph 165). 
Armenia  
The representative of Armenia confirmed that an y export licensing requirements or other export 
control requirements would be app lied in conformity 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 112). 
Cambodia
 
The representative of Cambodia stated that, from the date of accession, Cambodia would ensure that it 
applied its laws and regulations  governing export measures and woul d act in conformity with the 
relevant provisions of the WTO, including Articl es I and XI of the GATT 1994 and the Agreement on 
Subsidies and Countervailing Measures.  The Working Party took note of this commitment 
(paragraph 115). 
Nepal  
The representative of Nepal confirmed that from the date of accession, Nepa l would apply its export 
licensing requirements and other export control re quirements in conformity with WTO provisions, 
including those contained in Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party took note of these commitments (paragraph 84). 
- Export subsidies
 
Ecuador  
The representative of Ecuador stated that his Gove rnment intends to eliminate all existing export 
subsidies no later than November 1995, including th e measures described in  paragraph 58 above, and 
that after this date Ecuador will not have any such  subsidies.  The Working Party took note of this 
commitment (paragraph 59). WT/ACC/10/Rev.2 
Page 116  
 
 Bulgaria
 
The representative of Bulgaria confirmed that his Go vernment does not maintain subsidies which meet 
the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies 
and Countervailing Measures, and would therefore not invoke provisions in the Agreement that provide 
for the progressive elimination of such 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 Gove rnment would progressively eliminate all measures 
which meet the definition of a prohibited subsidy, wi thin the meaning of Article 3 of the Agreement on 
Subsidies and Countervailing Measures, including thos e prohibited subsidies covered by Law No. 3 of 
1986, including all registrati ons granted to enterprises prior to enactment of the Law Adopting General 
Production Tax Incentives and Establishing Other Provisions, (Law No. 28 of 20 June 1995) and 
Incentives for Export Promotion under Law No. 108 of 30 December 1974 (as amended by Law No. 28 
of 20 June 1995).  Consistent with this obligation, Panama would provide explanatory information in its 
annual notification of subsidies under Article 25 of  the Agreement on Subsidies and Countervailing 
Measures and Article XVI:1 of the GATT 1994 to enable other Members to confirm that such 
programmes are being progressively 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 Pana ma would eliminate all subsidies inconsistent with the provisions of 
Article 3 of the Agreement on Subsidies an d 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 note of these commitme nts (paragraph 63). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated th at the lease payment exemption for export-oriented 
and import substitution production provided for the Bishkek Free Economic Zone and other such free 
zones which could be considered to conflict with the requirements of the Ag reement on Subsidies and 
Countervailing Measures would be eliminated 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 perfor mance and import substitution incentives within free 
economic zones, in conformity with the requirement s of the Agreement on Subsidies and Countervailing 
Measures had been adopted and impl emented as of 23 June 1998, prior to  the Kyrgyz Republic's date of 
accession.  The Working Party took not e of these commitme nts (paragraph 83). 
The representative of the Kyrgyz Republic confir med that no government or public body within the 
territory of the Kyrgyz Republic provides any othe r subsidy which was inconsistent with the provisions 
of Article 3 of the Agreement on Subsidies and Countervailing M easures.  He stated that his 
Government would terminate, by  31 December 2002, all incentiv es granted under prior foreign 
investment laws which had retained their validity fo llowing enactment of the Fo reign Investment Law of 
September 1997.  The Working Party took note 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 met a definition of a prohi bited subsidy within the meaning 
of Article 3 of the Agreement on Subsidies and C ountervailing Measures, and would not introduce such 
prohibited subsidies from the day of accession.  The Working Party took note of this commitment 
(paragraph 85).  WT/ACC/10/Rev.2 
 Page 117 
 
 
 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 Article 28 of the WTO Ag reement 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 met a definition of a prohi bited subsidy within the meaning 
of Article 3 of the Agreement on Subsidies and C ountervailing Measures, and would not introduce such 
prohibited subsidies.  The Working Party took note of this commitment (paragraph 89). 
Albania  
The representative of Albania stated that from th e date of accession Albania would not maintain 
subsidies including export subsidie s which met the definition of a prohibited subsidy, within the 
meaning of Article 3 of the Agreement on Subsidies and Counter vailing 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 prohibited s ubsidy within the meaning of Article 3 of the 
Agreement on Subsidies and Countervailing Meas ures, and would not in troduce such prohibited 
subsidies.  The Working Party took note of this commitment. (paragraph 81).  
Croatia  
The representative of Croatia conf irmed that Croatia did not maintain subsidies including export 
subsidies which met the definition of a prohibited s ubsidy, 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 Part y 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 definiti on of a prohibited subsidy within the meaning of 
Article 3 of the Agreement on Subsidies and Count ervailing 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 subsidies, which met 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 105). WT/ACC/10/Rev.2 
Page 118  
 
 China
 
The representative of China confirmed, as provided in  Section 10.3 of the Draft Protocol,  that it 
would eliminate all export subsidies, within the mean ing of Article 3.1(a) of the SCM Agreement, by 
the time of accession.  To this end, China woul d, 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 ot her benefit, under such programmes.  This commitment covered 
subsidies granted at all levels of government whic h 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 representa tive of China confirmed that China would eliminate, upon accession, 
all subsidies contingent upon the use of domest ic over imported goods, within the meaning of 
Article 3.1(b) of the SCM Agreement.  Th e Working Party took note of this commitment 
(paragraph 168). 
Armenia  
The representative of Armenia confirmed that the G overnment did not maintain subsidies which met 
the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies 
and Countervailing Measures, and did not seek trans itions to provide for the progressive elimination 
of such measures within a fixed period of time. He further stated that Armenia would not introduce 
such prohibited subsidies in the future, and woul d apply export promotion measures in conformity 
with WTO requirements.  The Working Party t ook note of these commitments (paragraph 115). 
FYROM  
The representative of FYROM said that FYROM would not maintain, and from the date of accession 
would not introduce, subsidies which met the definiti on of a prohibited subsidy within the meaning of 
Article 3 of the Agreement on Subsidies and Count ervailing Measures and would therefore not seek a 
transitional period for the elimination of such measures.  The Working Party took note of this 
commitment (paragraph 132). 
The representative of FYROM confirmed that FYROM did not maintain 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 Measur es, and that it would not introduce such 
prohibited subsidies in the future.  The repr esentative of FYROM confirmed that any subsidy 
programs would be administered in line with the Agreement on Subsidies and Countervailing Measures and that all necessary information on program s to be notified, if such exist, would be 
provided to the Committee on Subsidies and Counter vailing Measures in accordance with Article 25 
of the Agreement upon entry into force of FYROM's Protocol of Accession.  The Working Party took 
note of this commitment (paragraph 135). 
Cambodia
 
The representative of Cambodia confirmed that any subsidy programmes provided by his Government 
after accession would be administered in conformity with the Agreement on Subsidies and 
Countervailing Measures, including Article 27, a nd that all necessary information on Cambodia's 
export subsidies and other 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 Cambodia's Protocol of Accession.  He also conf irmed that Cambodia would either eliminate the 
existing system of remission of import fees and wa iver of duty for certain goods used by certain 
investors or establish a functioning duty drawback system consistent with WTO provisions, through  WT/ACC/10/Rev.2 
 Page 119 
 
 
 amendment of the Law on Investment, as necessary,  by the end of 2013.  The Working Party took 
note of these commitments (paragraph 120). 
- Export processing zones/economic pr ocessing zones/export subsidies  
Chinese Taipei  
The representative of Chinese Taipei confirmed that, fro m the date of its accession, all taxes, charges, 
and measures affecting imports, including import rest rictions and customs and tariff charges, applied 
to imports from abroad into other parts of Chinese Ta ipei would be applied to zone products entering 
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 consis tent manner, in particular with regard to the 
principles of non-discrimination and national treat ment.  Furthermore, export requirements or 
incentives would not be reintroduced.  The Wo rking 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 acc ession, China would ensure that its laws and 
regulations relating to all fees, charges or taxes levied on imports and exports would be in full 
conformity with its WTO obligations, including Articles  I, III:2 and 4, and XI:1 of the GATT 1994, and 
that it would also implement such laws and regulatio ns 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 manner , 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 provi ded under the new Foreign Investment Law, which came into force on 
1 July 1993.  These include the incentives for forei gn investment in sectors such as mining, metal 
processing, machinery and infrastructure, which grante d (i) partial and full tax relief during a five to 
ten year period, and (ii) tax abatement in a three year period for foreign invested enterprises which 
exported more than 50 per cent of their output.  Consistent with this  objective, the representative of 
Mongolia committed that the subsidies granted un der that programme woul d not be extended or 
renewed beyond their current scope of application, an d agreed to provide explan atory information in its 
annual notification of subsidies under Article 25 of  the Agreement on Subsidies and Countervailing 
Measures and Article XVI: 1 of the GATT 1994 which was sufficien tly precise to enable other Members 
to confirm that such programmes are being eliminated in a manner consis tent with this commitment.  He 
further confirmed that the subsid y measures listed above would be  notified as provided for in the 
Agreement on Subsidies and Countervailing Measur es upon accession, and th at 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/Rev.2 
Page 120  
 
 Bulgaria
 
See "export subsidies" above. Panama
 
See "export subsidies" above. Latvia
 
The representative of Latvia confirmed that any subs idy programmes would be administered in line with 
the Agreement on Subsidies and Countervailing Meas ures and that all necessary information on 
programmes to be notified, if such exist, woul d be provided to the Committee on Subsidies and 
Countervailing Measures in accordance with Arti cle 25 of the Agreement upon entry into force of 
Latvia's Protocol of Accession.  The Working Party took note of this commitment (paragraph 77). 
Estonia  
The representative of Estonia confirmed that any subsidy programmes 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 Co mmittee on Subsidies and Countervailing Measures 
in accordance with Article 25 of the Agreement upon entry into force of Estonia's Protoc ol of Accession.  
The Working Party took note of th is 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 Article 28 of the WTO Ag reement on Subsidies and Countervailing Measures, 
these two export subsidy programs would be notified upon accession.  The Working Party took note of 
these commitments (paragraph 131). 
Georgia  
The representative of Georgia c onfirmed that upon accession an y subsidy programmes would be 
administered in conformity with the Agreement 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 Agreem ent.  The Working Party took note 
of this commitment (paragraph 92). 
Albania  
The representative of Albania confirmed that an y subsidy programmes provided by the Government 
after accession would be administered in line w ith the Agreement on Subsidies and Countervailing 
Measures and that all necessary information on notifiable programmes wo uld be notified to the 
Committee on Subsidies and Counter vailing Measures in accordance w ith Article 25 of the Agreement 
upon entry into force of Albania's Protocol of A ccession.  The Working Party took note of these 
commitments (paragraph 94).  WT/ACC/10/Rev.2 
 Page 121 
 
 
 Oman  
The representative of Oman confirmed that any subsidy programmes would be administered in 
conformity with the Agreement on Subsidies and Countervailing Meas ures and that all necessary 
information on notifiable program mes would be notified to the Committee on Subsidies and 
Countervailing Measures in accordance with Arti cle 25 of the Agreement upon entry into force of 
Oman's Protocol of Accession.  The Working Pa rty took note of this commitment (paragraph 88).  
Croatia  
The representative of Croatia confirmed that Croati a would not maintain, and from the date of accession 
would not introduce, subsidies including export su bsidies 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.  In addition, he 
confirmed that all subsidy programmes would be admi nistered in line with the Agreement on Subsidies 
and Countervailing Measures and that all necessary in formation on programmes to be notified, if such 
exist, would be provided to the Committee on Subs idies and Countervailing Measures in accordance 
with Article 25 of the Agreement upon entry into force of Croatia's Protoc ol of Accession.  The 
Working Party took note of these commitments (paragraph 111). 
Lithuania  
The representative of Lithuania confirmed that Lithua nia did not maintain 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 Measur es, and that it would not introduce such 
prohibited subsidies in the future.  The represen tative 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 program s to be notified, if such exist, would be 
provided to the Committee on Subsidies and Counter vailing 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 in formation 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 concer n 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 onl y 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 be 
inappropriate for China to benefit from certain provi sions 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 this WT/ACC/10/Rev.2 
Page 122  
 
 approach, the representative of China stated his in tention 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 characteristi cs 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 su ch 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 a nd losses.  The Working Part y 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 comprehens iveness 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 identified 
state support through the banking system, notably gove rnment-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 provi ded by sub-national governments, some of which 
favoured exporting firms.  Other members menti oned 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 difficult y in obtaining accurate data about all types of 
subsidies.  He also indicated that China was atte mpting to reduce the availability of certain types of 
subsidies, in particular by reforming its tax sy stem and making government- owned banks ope rate on a 
commercial basis.  The representative of China stat ed that China would progressively work towards a 
full 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 c oncerns regarding the subsidies that China provided 
in connection with SEZs and other special economic ar eas.  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 re gional development and foreign investment.  He 
confirmed that China would, upon accession, eliminat e any such subsidies which were inconsistent 
with the SCM Agreement.  The Working Party took note of this commitment (paragraph 174). 
Chinese Taipei
 
Some members expressed concerns that the tax cr edit provided in connection with the creation of 
internationally recognized brands constitutes an export subsidy and thus  prohibited under the SCM 
Agreement.  Article 4 of the implementing regulatio ns 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 other tax credit  WT/ACC/10/Rev.2 
 Page 123 
 
 
 differential that favours domestically produced automation machinery and equipment, including 
"automatic machine equipment." The Working Part y 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 Agre ement granted or maintained within its territory 
would be notified by Chinese Taipei.  Such subsid ies, 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 three 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 th at, upon accession, Chinese Taipei would provide a 
complete notification of all of its subsidies which were specific to an enterprise, industry or group 
thereof (within the meaning of Articles 1 and 2 of th e SCM Agreement) in conformity with Article 25 
of the SCM Agreement.  The Working Party t ook note of this commitment (paragraph 117). 
Armenia  
The representative of Armenia  confirmed that his Government would administer any subsidy 
programmes in full conformity with the Agreem ent on Subsidies and countervailing Measures from 
the date of its accession to the WTO.  All ne cessary information on such programmes would be 
notified to the Committee on Subsidies and Counter vailing Measures in accordance with Article 25 of 
the Agreement upon entry into force of Armenia's Protocol of Accession.  The Working Party took 
note of this commitment (paragraph 119). 
Cambodia  
The representative of Cambodia stat ed that any subsidy programmes would be administered in line 
with the Agreement on Subsidies and Countervaili ng Measures and that any such programmes would 
be notified to the Committee on Subsidies and Countervailing Measures upon Cambodia's accession to the WTO.  The Working Party took note of this commitment (paragraph 122). 
Nepal
 
The representative of Nepal said that as stated in the Legislative Action Plan reproduced in Annex II 
of this Report, the Industrial Enterprises Ac t, 1992 (Amendment), the Industrial Enterprises 
Regulations and the Industrial Policy 1992 (Amendme nt) would be amended to bring them into 
conformity with the WTO Agreements on Subsidies and Countervailing Measures and on Trade Related Investment Measures.  Amendments had alr eady been prepared, or would be prepared by the 
Department of Industry in June  and August 2003 and March 2004.  These amendments would be 
submitted by the Ministry of Industry, Commerce and Supplies to the Council of Ministers in 
December 2003 and May 2004, respectively.  Nepal would identify subsidy measures incompatible 
with the WTO and these would be eliminated.  Endor sement and adoption by the Council of Ministers 
of the amendments to the Acts and the Regulations  would be approved in February and May 2004.  
The Working Party took note of th ese commitments (paragraph 88).   
The representative of Nepal confirmed that Ne pal would administer its subsidy programmes, 
including those provided for in the Industrial Enterprise Act 1992, in full conformity with the WTO Agreement on Subsidies and Countervailing Meas ures, including Article 27.2.  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 upon entry into force of 
Nepal's Protocol of Accession.  The Working Part y took note of these commitments (paragraph 89). WT/ACC/10/Rev.2 
Page 124  
 
 - Technical Barriers to Trade and Sa nitary and Phytosanitary Measures
 
Mongolia  
See "prohibitions, quotas, rest rictive licenses" 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 da te of accession without recourse 
to any transition period.  He further confirmed th at, in particular, Bulgaria would apply the same 
controls, criteria and rules regarding technical regulations, standards ce rtification and labelling 
requirements to imported and domestic  goods, and would not use such regul ations to restrict imports.  
Bulgaria would ensure that its technical regulati ons, standards certification and labelling requirements 
are not applied to imports in an arbitrary mann er, in a way that discri minates 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 intern ational bodies.  Bulgaria 
would also ensure that, from the date of accession, it s criteria for granting prior authorization or securing 
required certification or 's anitary registration' for imported produ cts will be published and available to 
traders, and that its sanitary and other certification requi rements 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 re solving specific problems.   The Working Party took 
note of these commitments (paragraph 64). 
Panama  
The representative of Panama stated that upon acce ssion to the WTO, Panama would comply with all 
the provisions of the Agreement on Technical Barriers  to Trade without recourse to any transitional 
arrangements.  The Working Party took not e 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 th e WTO Agreements on Sanitary and 
Phytosanitary Measures and Impo rt Licensing Procedures without  recourse to any transitional 
arrangements.  In particular, he stated that if a decision was taken to requir e notification of diseases 
other than those listed in Organisation Internationa le des Epizooties (OIE) Classes A and B, any such 
decision would be taken in conf ormity 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 ne w requirements.  The Working Party took note of 
these commitments (paragraph 51). 
Also, see "prohibitions, quotas, restrictive licenses" above. 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated that his Government would apply the WTO 
Agreement on Technical Barr iers to Trade from the date of access ion 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, st andards, certification, a nd labelling requirements to 
imported and domestic goods, and would not use su ch regulations to restrict imports.  The 
Kyrgyz Republic would ensure that its technical regulations, standards, ce rtification and labelling 
requirements are not  applied to imports in an arbitrary manner, in a way that discriminates between  WT/ACC/10/Rev.2 
 Page 125 
 
 
 supplier governments where the same conditions appl y or as a disguised rest riction on international 
trade, and would also ensure that from the date of accession its criteria for granting licenses or securing 
required certification for imported products will be  published and available to traders, and that its 
sanitary and other certification requirements are admi nistered in a transparent and expeditious manner.  
The Kyrgyz Republic would be willing to consult with WTO Members concerning the effect of these 
requirements on their tr ade with a view to resolving specific problems.  The Working Party took note of 
these commitments (paragraph 94). 
The representative of the Kyrgyz Republic said th at the Government was currently considering draft 
Regulations "On measures for transition to internat ional standards and improv ing the order of using 
technical regulations" which set out  the programme of work required to harmonize Kyrgyz sanitary and 
phytosanitary standards with international stan dards in 1999.  The Kyrgyz Republic would report 
annually on progress in the work on harmonization until their standards were in conformity with WTO 
requirements.  The Working Party took not e 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 sani tary requirements consistently with the requirements of the WTO 
Agreements on Sanitary and Phytos anitary Measures and Im port Licensing Procedures 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, any such decision would be 
taken in conformity with the re quirements of the Agreement on Sani tary and Phytosanitary Measures. 
He added that the Kyrgyz Republic would not require additional certification or sanitary registration for 
products which have been certifie d as safe for human use and cons umption by recognized foreign or 
international bodies, and the Kyrgyz Republic would en sure that from the date of accession its criteria 
for granting prior authorization or securing the re quired certification for im ported products would be 
published and available to traders.  He confirmed that  sanitary and other certif ication requirements in the 
Kyrgyz Republic were administered  in a transparent and expeditious manner, and that his Government 
would be willing to cons ult with WTO Members concerning the ef fect of these re quirements on their 
trade with a view to resolving specific problems.   The Working Party took note of these commitments 
(paragraph 103). 
Latvia  
The representative of Latvia stated that Latvia would apply the Agreements on Sanitary and 
Phytosanitary Measures and Technica l 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 Es tonia 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 transition period.  The Working Pa rty 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 th em with voluntary standards or with technical 
regulations, consistent with  Article 2 of the TBT Agreement.  No less than one quarter of the remaining 
standards would be converted each y ear after accession, and Jordan intended to complete the process of 
conversion by 31 December 2003.  The Working Part y took  note of this commitment (paragraph 137). WT/ACC/10/Rev.2 
Page 126  
 
 The representative of Jordan confirmed that Jordan would comply with all obligations under the WTO 
Agreement on Technical Barr iers to Trade from the date of access ion without recourse  to any transition 
period.  The Working Party took note of this commitment (paragraph 140). 
The representative of Jordan confirmed that Jordan 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 pr oducts currently appearing on the lists of these two 
standards.  He further confirmed that Jordan would eliminate shelf-stable products from the coverage of 
these two standards by 30 June 2000.  He added that Jordan would esta blish within one year regulations 
and procedures in line with international norms for "highly perishable refrig erated" food products to 
gradually replace remaining shelf life requirements on these products with a scientific regulatory 
framework by 31 December 2000.  The Worki ng 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 imported animals w ould be eliminated, and na tional treatment would be 
accorded fully to such products as part of Jord an's program for the development and adoption of 
guidelines and/or rules for food inspection and tes ting procedures.  The new Law on Agriculture would 
include provisions of Annex C of the WTO Agreemen t on the Application of Sa nitary and Phytosanitary 
Measures.  All instructions and te sting procedures would be in accor dance with the WTO Agreement on 
the Application of Sanitary and Phyt osanitary Measures, in particular its  Annex C.  To address concerns 
over the lack of national treatment for and the unne cessary inspection of imported meat and meat from 
live animals, he confirmed that Jo rdan would make a particular comm itment to abide by the provisions 
of paragraphs 1(a), 1(e) and 1(g) of Annex C from the date of accession.  Jordan would implement the 
least trade restrictive requirements possible to prevent deceptive practices vis-à-vis consumers of meat, taking into account the national tr eatment requirements of Article III of GATT 1994.  All remaining 
prohibitions on the use of powdered milk by industr ial users of dairy products would be abolished as 
soon as legislatively 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). 
The representative of Jordan confirmed that Jordan's  sanitary and phytosanitary standards system would 
be in compliance with WTO provisions under the Agreement on the Application of Sanitary and 
Phytosanitary Measures as of the date of accessi on to the WTO, and that Jordan would apply all 
measures of the Agreement on the Ap plication of Sanitary and Phytosan itary Measures in a least trade 
distortive manner from the date of accession wit hout 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 Pa rty took note of this commitment (paragraph 151). 
Georgia
 
The representative of Georgia confirmed that from the date of accession, all ex isting Soviet-era "GOST" 
and other regional standards would be voluntary with  respect to products imported from WTO member 
countries or from other non-CIS c ountries.  GOST and other regional st andards would continue to apply 
mandatorily only to products produced in Georgi a or imported from non-WTO member CIS states.  
These standards would be replaced with internationa l standards, or technica l regulations based on 
international standards, in accord ance with the timetable outlined in WT/ACC/GEO/28, and be fully 
replaced by May 2002.  With respect to the items fo r which certification remain ed mandatory in Georgia 
(Table 5(a)), he further confirmed that imported pr oducts meeting either inte rnational, European, or 
GOST standards would be accepted.  Georgia would ac cept conformance assessme nt certificates issued 
by internationally recognized authorities of the e xporting countries, or approval s provided by recognized 
independent conformity assessment bodies or agencies recognized by "Sakstandarti", with respect to 
these standards.  Georgia would also reduce furthe r the number of categories of imported products  WT/ACC/10/Rev.2 
 Page 127 
 
 
 subject to mandatory cer tification prior to the end of 1999, notifying the revised list to the WTO by 
1 January 2000, and would complete the process of conversion to voluntary certification in accordance 
with the timetable outlined in WT/ACC/GEO/28.  Upon request of WTO members, Georgia would meet 
to discuss these measures and thei r impact on trade with a view to resolving problems.  The Working 
Party took note of these co mmitments (paragraph 99). 
The representative of Georgia confirmed that Geor gia 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 Geor gia 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.  Th e Working Party took note of this commitment 
(paragraph 107). 
Albania  
The representative of Albania confirmed that Al bania would apply all obligations under the WTO 
Agreement on Technical Barr iers to Trade from the date of access ion without recourse  to any transition 
period.  The Working Party took note of this commitment (paragraph 104). 
The representative of Albania confirmed that Al bania would apply all obligations under the WTO 
Agreement on Sanitary and Phytosanitary Measures fr om 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 standard s by voluntary standards or techni cal regulations within the time-
frame reflected in Table 2.   He confirmed that the standards re lating to shelf life would be among the 
first to be reviewed and that from the date of a ccession all new standards implemented in Oman would 
be subject to such a review prior to their impl ementation.  The Working Party took note of these 
commitments (paragraph 96). 
The representative of Oman c onfirmed that Oman would apply all obligations under the WTO 
Agreement on Technical Barr iers to Trade from the date of access ion 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 confirme d his Government's intention to 
eliminate mandatory shelf-life standards for "shelf-s table foods" upon accession.   He added that Oman 
would establish within one year re gulations and procedures in line w ith international norms for "highly 
perishable refrigerated" food products and to gradua lly replace remaining shel f life requirements on 
these products with a scientific regulatory framewo rk by 31 December 2000.  The Working Party took 
note of these commitme nts (paragraph 103). 
The representative of Oman said that Oman would a pply 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). WT/ACC/10/Rev.2 
Page 128  
 
 Croatia
 
The representative of Croatia confirmed that Cr oatia would apply all obligations under the WTO 
Agreement on Technical Barr iers to Trade from the date of access ion without recourse to any transition 
period.  The Working Party took note of this commitment (paragraph 122). 
The representative of Croatia confirmed that Croati a's sanitary and phytosanitary standards system 
would be in compliance with WTO provisions under the Agreement on the Application of Sanitary and 
Phytosanitary Measures as of the date of accessio n to the WTO, and that Croatia would apply the 
Agreement on the Application of Sanitary and Ph ytosanitary Measures from the date of accession 
without recourse to any transition period.  Th e Working Party took note of this commitment 
(paragraph 135). 
Lithuania  
The representative of Lithuania stated that, upon acce ssion to the WTO, Lithuania would comply with 
all the provisions of the Agreement on Technica l 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 accessi on 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 a nd Phytosanitary Measures and Import Licensing 
Procedures, without recourse to any transitional arra ngements.  The Working Party took note of this 
commitment (paragraph 122). 
Moldova  
The representative of Moldova confirmed that from 1 January 2003, the appl ication of all national 
standards would become voluntary.  At the end of  this period, national standards would remain 
mandatory only by reference to a technical regula tion, 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 its 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 includ e: the conclusion of agreements with conformity 
assessment bodies in other countries (e.g., accredita tion bodies; certification bodies); the acceptance 
and non-discriminatory consideration of applicati ons for accreditation 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 trans ition. The Working Party took note of these 
commitments (paragraph 124). 
The representative of Moldova confirmed that Mold ova would ensure the implementation of the SPS 
Agreement prior to accession and woul d apply internal legislation in conformity with the provisions 
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).  WT/ACC/10/Rev.2 
 Page 129 
 
 
 China  
The representative of Chin a 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, sta ndards and conformity assessment pro cedures would be published.  
The names of the publications where this informat ion could be found would be included in China's 
Statement of Implementation and Administration un der 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 s ub-national levels), and private sector interests 
on the rights and obligations under the GATT 1994 a nd the TBT Agreement.  Concerning questions 
from some members of the Working Party on the opportunity for public consultation and comment on proposed standards and technical regulations, th e representative of China confirmed that, upon 
accession, China's procedures would clearly indicate th at 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 c onformity assessment procedures as set out in the 
TBT Agreement and relevant decisions and recomm endations adopted by the TBT Committee.  The 
Working Party took note of these commitments (paragraph 178). 
In response, the representative of Chin a 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 re presentative of China stated that for 
government standardizing bodies, a clear policy exis ted to periodically review existing standards, 
inter alia , to harmonize them with relevant in ternational 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 international 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" 
according to their meanings under the TBT Agreement.  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 re gulations as a basic policy of accelerating industrial 
modernization and promoting economic growth. Th e representative of China confirmed 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 pa rt 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 ha d increased from 12 per cent to 40 per cent.  China 
had begun formulating a standardiza tion development programme in a bid to meet the challenges of 
the 21st century and the requirements 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 Agre ement.  The Working Party took note of these 
commitments (paragraph 184). WT/ACC/10/Rev.2 
Page 130  
 
 Bearing in mind the relevant provisions of the TB T Agreement, some members of the Working Party 
asked China to identify local government bodies, di rectly below the central government level, and 
non-governmental organizations, that were authorized  to adopt technical regulations or conformity 
assessment procedures.  The representative of Chin a replied that China would provide a list of 
relevant local governmental and non-governmental bodies, upon accession, as part of its notification 
under Article 15.2 of the TBT Agreement.  Th e Working Party took note of this commitment 
(paragraph 185). 
In response, the representative of Ch ina stated that China played a full part in the preparation by 
appropriate international sta ndardizing bodies of guides and recommendations for conformity 
assessment procedures, e.g., as a full member of IS O CASCO.  He stated that it was difficult to 
quantify the extent to which such guides and reco mmendations were used as the basis for existing 
conformity assessment procedures.  He confirme d 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 assessm ent procedures were reviewed concurrently with 
and under the same policy as related technical regula tions, inter alia, to ensure the use of relevant 
international guides or recommendations in accordan ce with Article 5.4 of the TBT Agreement.  He 
also confirmed that, upon accession, China would ensure that the same conformity assessment 
procedures were applied to both imported and dom estic 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 Inspection, which was described, inter alia , in Articles 4, 5, and 6 of the Law and 
Articles 4, 5, and 9 of the Implem enting Regulations.  They stated that it was inconsistent with 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 preju dge the legal status, nature or effects of notified 
technical regulations and standards under the WTO Ag reement.  The representative of China stated 
that China would bring the Law and Implementing Regul ations, as well as othe r relevant legislation 
and regulations, into conf ormity 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 con cern about a conformity assessment procedure, 
and the application thereof, known as the Safe ty Licence System for Import Commodities ("the 
System"), which was described in Article 22 of the Law and Article 38 of the Implementing 
Regulations.  They stated that it was inconsiste nt with the principle of national treatment and 
constituted an unnecessary obstacle to international tr ade (e.g., due to the frequent plant inspections 
required).  In response, the representative of Chin a confirmed that, for technical regulations and 
conformity assessment procedures related to goods cu rrently subject to the Sa fety Licence System for 
Import Commodities, relevant legislation and regulati ons would be brought into full conformity  with 
the TBT Agreement by the date of accession.  Th e Working Party took note of this commitment 
(paragraph 191). 
Responding to the concerns of members of the Work ing Party, the representative of China confirmed 
that to eliminate unnecessary barriers to trade, Ch ina 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 c oncern with respect to the confidentiality of 
information in connection with conformity assessment  procedures undertaken by China.  In response, 
the representative of China confirmed that Ch ina would fully implement the obligations of  WT/ACC/10/Rev.2 
 Page 131 
 
 
 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 th e results of conformity assessment as described in 
Article 6.1 of the TBT Agreement.  The representa tive of China responded that products certified by 
bodies recognized by China would require no additi onal conformity assessment procedures in China, 
except for random sampling of said products.  Furt hermore, 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 woul d act in accordance with international guidelines 
and recommendations, where these existed, or would pr ovide a process of review with the objective of 
resolving such differences.  Some members of the Working Party requested China to make public and 
update on an ongoing basis information on confor mity 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 conformity assessment bodies, certain members of the Working 
Party noted that China should not maintain requireme nts 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.  Some members 
also observed that all foreign or joint venture conformity assessment bodies that met China's requirements should be eligible for accreditation a nd accorded national treatment.  The representative 
of China confirmed that the accreditation requireme nts 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 sp ecific concerns regarding such matters as 
(a) registration of initial imports of chemical pr oducts, (b) procedures to obtain and apply "CCIB" 
safety mark and the "Great Wall" mark, (c) auto mobiles and parts, and (d) the safety and quality 
licence system for boilers and pressu re vessels.  In response, the re presentative of China stated that 
China would  implement the following measures prior to accession, unless otherwise indicated: 
(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 nationa l treatment and full consistency with 
international practices would be ensured. 
 – Ensure that chemicals listed in the "inv entory chemicals" annexed to the above new 
law and its regulations woul d 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 subj ect 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 WT/ACC/10/Rev.2 
Page 132  
 
  – Shorten the time period needed for importe rs to obtain both marks regarding the same 
products,   to no more than  three months . 
(c) Automobiles and Parts  – Unify its laws, regulations and sta ndards applied to domestic and imported 
automobiles and parts. 
 – Formulate, publish and implement laws and regulations, standa rds and implementing 
regulations to establish a transparent system  under which all the laws and regulations 
would be applied so as to accord imported 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 fa vourable 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 b asis for technical regulations and exempt 
imported products from inspection where lik e 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). 
The representative of China stated that pursuant to the provisions  of the SPS Agreement, China 
applied SPS measures only to the extent necessary 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 th at 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 woul d fully comply with the SPS Agreement and would 
ensure the conformity with the SPS Agreement of a ll 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 r ecognition of foreign quarantine or other standards 
would be dealt with in a manner c onsistent with Article 2.7 of the Agreement on Technical Barriers 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 representa tive of Chinese Taipei confirmed that Chinese 
Taipei would ensure that its de finition for whisky would take into account generally accepted criteria  WT/ACC/10/Rev.2 
 Page 133 
 
 
 for defining whisky, and would avoid restrictive cr iteria that resulted in unjustifiable discrimination 
among products, and be consistent with the TBT Agreement.  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 fro m the date of its accession to the WTO, without 
recourse to any transitional period.  The Worki ng Party took note of this commitment (paragraph 
127). 
The representative of Chinese Taipei st ated 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 allo wed 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 Me asures from the date of its accession, without 
recourse to any transitional period a nd 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 re levant international standards, guidelines 
and recommendations.  The Working Party took note of these commitments (paragraph 137). 
Armenia  
The representative of Armenia confirmed that from the date of accession, Armenia would accept 
conformity assessment certificates issued by internationally recognized authorities of exporting 
countries with which Armenia had signed mutual recognition Agreements, or  approvals provided by 
recognized independent conformity assessment bodies or agencies recognized by  the Council for Accreditation of Certification Bodies and Testi ng Laboratories in the Field of Conformity 
Assessment.  He further confirmed that after 31 December 2004, only those imports subject to 
technical regulations developed in accordance w ith Armenia's standardisation regime and WTO  
provisions  would be subject to mandatory certification.  Upon request of WTO Members,  Armenia 
would meet to discuss these measures and their impact upon trade with a view to resolving problems.  
The Working Party took note of these commitments (paragraph 135). 
The representative of Armenia confirmed that  Armenia would apply the WTO Agreement on 
Technical Barriers to Trade from the date of accessi on without recourse to any transition period, and 
would sign and follow the Code of Good Practice for the preparation, adoption and application of 
standards from the date of Armenia's accession to th e WTO.  The Working Party took note of this 
commitment (paragraph 136).  
The representative of Armenia c onfirmed that upon accession to the WTO, Armenia would apply its 
sanitary and phytosanitary require ments consistently with the requ irements of the WTO Agreement, 
including the Agreements on Sanitary  and Phytosanitary Measures a nd Import Licensing Procedures 
without recourse to any transition period.  Releva nt WTO provisions would be applied should Armenia 
decide to establish a system of plant and animal surveillance to detect plant and animal diseases.  The Working Party took note of this commitment (paragraph 143). 
FYROM
 
The representative of FYROM stated that, upon accession to the WTO, FYROM would comply with 
all the provisions of the Agreement on Technica l Barriers to Trade without recourse to any 
transitional arrangements.  The Working Party took note of this commitment (paragraph 145). WT/ACC/10/Rev.2 
Page 134  
 
 The representative of FYROM stated that, upon acce ssion to the WTO, FYROM would apply all its 
sanitary and phytosanitary requirements consistently with the requirements of the WTO, including the 
Agreements on the Application of Sanitary a nd Phytosanitary Measures and Import Licensing 
Procedures, without recourse to any transitional arra ngements.  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, 
any such decision would be taken in conformity  with the requirements of the Agreement on the 
Application of Sanitary and Phytosanitary Measu res.  He added that FYROM would not require 
additional certification or sanitary registration fo r products which have been certified as safe for 
human use and consumption by recognized fore ign and international bodies, and FYROM 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 re quirements in FYROM were administered in a 
transparent and expeditious manner, and that his G overnment 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 this commitment (paragraph 153). 
Cambodia
 
The representative of Cambodia stated that Cambodia would progressively implement the Agreement 
on Technical Barriers to Trade in accordance w ith the action plan in Table 10 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph 129 would be applied by  Cambodia.  Full implementation will start from 
1 January 2007 without recourse to any further tran sitional period.  The Working Party took note of 
this commitment (paragraph 131). 
The representative of Cambodia confirmed that Cambodia would implement progressively the 
provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within 
the timetable provided for in the Action Plan for Implementation in Table 11, and would ensure full 
implementation of the Agreement no later than 1 January 2008, and with the understanding that 
during this period the scope of implementation of ot her aspects of the Agreement, as described in 
paragraph 141 would be applied by Cambodia.  He  further confirmed that Cambodia should consult 
with WTO Members upon request if they deemed that any measures applied during the transition 
period affected their trade negatively.  The Working Party took note of these commitments (paragraph 142). 
Nepal
 
The representative of Nepal confirmed that Nepal would progressively implement the Agreement on 
Technical Barriers to Trade in a ccordance with the Action Plan in Table 5 and with the understanding 
that during this period the scope of implementation of other aspects of the Agreement, as described in 
paragraph 97 would be applied by Nepal.  Ne pal would implement fully the provisions of the 
Agreement on Technical Barriers to Trade, including  compliance with the Code of Good Practice by 1 
January 2007.  The Working Party took note of these commitments (paragraph 98). 
The representative of Nepal confirmed that Nepal would progressively implement the Agreement on 
Sanitary and Phytosanitary Measur es in accordance with the Action Plan in Table 7 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph 106 woul d be applied by Nepal.  Ne pal would implement fully the 
provisions of the Agreement on Sanitary and Phyt osanitary Measures by 1 January 2007.  He also 
confirmed that Nepal would consult with WTO Members upon request if they deemed that any 
measures applied during the transition period affected their trade negatively.  The Working Party took 
note of these commitments (paragraph 107).  WT/ACC/10/Rev.2 
 Page 135 
 
 
 - Trade-related investment measures  
Ecuador  
The representative of Ecuador acknowledged that the tr ade related investment measures described in this 
paragraph were inconsistent with the provisions of the Agreement on TRIMs.  He confirmed that these 
measures would be eliminated prio r to 1 January 2000.  Regarding th is programme, Ecuador committed 
to provide the information in Annex III to the Coun cil for Trade in Goods for the information of the 
TRIMs Committee.  During the period in which thes e measures are applied, Ecuador shall not modify 
the terms so as to increase the degree of inconsiste ncy with the provisions of the TRIMs Agreement, in 
particular Article 2.  In order not to disadvantage  established enterprises which are subject to these 
measures, Ecuador will consider a pplying the same measures to the investments during the transitional 
period (i) where the products of such investment are lik e products to those of the established enterprises, 
and (ii) where necessary to avoid distorting the conditions of competit ion between the new investment  
and the established enterprises.  Ecuador will notif y 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 terminat ed at the same time.  The Working 
Party took note of these co mmitments (paragraph 76). 
Mongolia  
The representative of Mongolia stated that Mongolia did not maintain any measure inconsistent with 
the TRIMs Agreement and would 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 Investment Measures  and would therefore not invoke 
provisions in the Agreement that provide for the progres sive 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 Work ing Party, the representati ve of Panama said that 
Panama does not maintain and in the future woul d 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 mainta in measures that were not in conformity with the Agreement on 
Trade-Related Investment Me asures.  The Working Party took note of this commitment 
(paragraph 106). 
Latvia  
The representative of Latvia said that Latvia woul d not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of accession without recourse 
to any transitional period.  The Working Party took note of this commitment (paragraph 90). WT/ACC/10/Rev.2 
Page 136  
 
 Estonia
 
The representative of Estonia said that Estonia woul d not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of accession without recourse 
to any transitional period.  The Working Party took note of this commitment (paragraph 98). 
Jordan  
The representative of Jordan said that Jordan woul d not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of accession without recourse 
to any transition period.  The Working Part y took note of this commitment (paragraph 153). 
Georgia  
The representative of Georgia said that Georgia woul d not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of accession without recourse 
to any transitional period.  The Working Party 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 Agreem ent from the date of accession without recourse 
to any transition period.  The Working Part y took note of this commitment (paragraph 110). 
Oman  
The representative of Oman said that Oman would not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of accession without recourse 
to any transition period.  The Working Part y 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 Agreem ent from the date of accession without recourse 
to any transition period.  The Working Part y took note of this commitment (paragraph 137). 
Lithuania  
The representative of Lithuania confirmed that L ithuania would not invoke the provisions of the 
TRIMs Agreement that provide for the progressive 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 Part y took note of this commitment 
(paragraph 124). 
Moldova
 
The representative of Moldova confirmed that Mold ova 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 of Moldova 
would ensure that any trade related investment me asures introduced in the future would be fully in 
conformity with the requirements of the WTO Agreement on TRIMs.  The Working Party took note of this commitment (paragraph 136).  WT/ACC/10/Rev.2 
 Page 137 
 
 
 China  
The representative of China confirmed that upon accessi on, as set forth in the Draft Protocol, China 
would comply fully with the TRIMs Agreement, w ithout recourse to Article 5 thereof, and would 
eliminate foreign-exchange balancing and trade ba lancing requirements, local content requirements 
and export performance requirements. Chinese author ities would not enforce the terms of contracts 
containing such requirements.  The allocation, pe rmission or rights for importation and investment 
would not be conditional upon perform ance requirements set by national or sub-national authorities, 
or subject to secondary conditions covering, for ex ample, 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 transf er of technology.  Permission to invest, import 
licenses, 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 Agreement and the Draft 
Protocol, the freedom of contract of enterprises w ould 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 policy would be amended to en sure 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 th e 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 motor vehicle producers would be free to choose the categories, 
types and models they produced.  However, it was understood that category authorizations by 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 China also agreed to raise the limit within which 
investments in motor vehicle manufacturing could be approved at provincia l 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 vehicle e ngines, the representative of China also confirmed 
that China agreed to remove the 50 per cent fo reign equity limit for joint-ventures upon accession.  
The Working Party took note of this commitment (paragraph 207). 
Chinese Taipei
 
The representative of Chinese Taip ei 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 Trade-Related I nvestment Measures  and would not do so in the 
future.  The Working Party took note of this commitment (paragraph  141). WT/ACC/10/Rev.2 
Page 138  
 
 Armenia
 
The representative of Armenia stated that Armeni a did not maintain measures that were not in 
conformity with the Agreement on Trade-Related Investment Measures and would apply the TRIMs 
Agreement from the date of accession without recourse to any transitional period.  The Working Party 
took note of this commitment (paragraph 144). 
FYROM  
The representative of FYROM said that his G overnment would not maintain any measures 
inconsistent with the TRIMs Ag reement and would apply the TRIMs Agreement from the date of 
accession without recourse to any transitional period.  The Working Party took note of this commitment (paragraph 155). 
Cambodia
 
The representative of Cambodia sai d that Cambodia would not maintain any measures inconsistent 
with the TRIMs Agreement and would apply th e TRIMs Agreement from the date of accession 
without recourse to any transitional period.  The Working Party took note of this commitment 
(paragraph 144). 
Nepal  
The representative of Nepal confirmed that Nepal ha d carefully reviewed the relevant legislation and 
was unable to find any measures currently in place in consistent with the Agreement on Trade-related 
Investment Measures.  He added that these measu res would be notified to the Committee on TRIMs 
upon accession as part of Nepal's initial WTO notificati on.  The Government of Nepal would ensure 
that, from the date of accession, no trade-related investment measures would be introduced unless in 
conformity with the requirements of the Agreemen t, including Article 4.  The Working Party took 
note of these commitments (paragraph 109).  
- State trading entities  
Ecuador  
The representative of Ecuador gave the assurance th at his Government would observe the provisions of 
the WTO including Arti cle XVII of the General Agreement 1994 and Article VIII of GATS including 
notification and the description of State trading activ ities 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 th e view of his Government, at this time only 
"Mongolemimpex" Corporation, "Erdenet" Corpor ation and "Mongolrostsvetmet" Corporation, 
described in paragraph 27 above , were engaged in State Tradi ng pursuant to Article XVII of 
GATT 1994.  Those firms were also subject to the Partnership and Company Law.  The representative 
of Mongolia confirmed that his Government would a pply 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 app lication of commercial 
considerations for trade transactions, and that it would submit its notification under Article XVII at the time of its accession.  The represen tative of Mongolia also said that his governme nt would apply its laws  WT/ACC/10/Rev.2 
 Page 139 
 
 
 and regulations governing the tradi ng activities of State owned enterpri ses, and would ot herwise act in 
full conformity with the provisions of the WTO Ag reement.  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 enterprise s in conformity with the relevant provisions of 
the WTO Agreement, in particul ar and where relevant, Article XVII of the GATT 1994, the WTO 
Understanding on that Article, and Ar ticle 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 provi sions for notification, 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 Articl e and Article VIII of 
the GATS.  The Working Party took note of these commitme nts (paragraph 69). 
Panama  
The representative of Panama confirmed that his G overnment would apply its laws and regulations 
governing the trading activities of these enterprises listed in paragr aph  82 in conformity with the 
relevant provisions of the WTO Agreement, in  particular Article XVII of the GATT 1994, the 
Understanding on that Article and Arti cle VIII of the GATS.  He also said that Panama would abide by 
the provisions for notification, non- discrimination, and the application of commerci al considerations for 
trade transactions, and that it would submit its not ification under Article XV II 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 not e of these commitme nts (paragraph 83). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic confirme d 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 paragraph 107 of  this Report, in conformity with the relevant 
provisions of the WTO Agreement, and would abide by the provisions for notification, 
non-discrimination, and the application of commercial  considerations for trad e transactions for any 
enterprise whose activities were subject to Article XVII of the GATT 1994, the WTO Understanding on 
that Article, and Ar ticle VIII of the GATS.  He further conf irmed 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 commitme nts (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 conformity 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 no tify any enterprise falling within the scope of 
Article XVII.  The Working Party took not e of these commitme nts (paragraph 93). WT/ACC/10/Rev.2 
Page 140  
 
 Estonia
 
The representative of Estonia confirmed that it was the intent of his Government to eventually eliminate 
its State trading role.  He further confirmed that af ter accession to the WTO, Estonia would observe the 
provisions of Article XVII of the GATT 1994, the WT O Understanding on that Ar ticle, and Article VIII 
of the GATS regarding State trading, in particul ar abiding by the provisions for notification, non-
discrimination, and the application of commercial co nsiderations for trade tr ansactions.  The Working 
Party took note of these co mmitments (paragraph 103). 
Jordan  
The representative of Jordan confirmed that afte r accession to the WTO, Jordan would observe WTO 
provisions, in particular, Article XVII of the GATT 1994, the WTO Unde rstanding on that Article, and 
Article VIII of the GATS regarding State trading, wi th respect to the State-owned enterprises and other 
enterprises and entities with specia l or exclusive privileges identified in paragraphs 154-160 of this 
report, in particular abiding by th e provisions for notification, non-dis crimination, and the application of 
commercial considerations for trade transac tions.  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 the provisions of the WTO Agreement, in particular 
Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS.  
He further confirmed that Georgia would notify any enterprise falling w ithin the scope of Article XVII.  
The Working Party took note of th ese commitments (paragraph 111). 
Albania  
The representative of Albania confirmed that her Government would apply it s laws and regulations 
governing the trading activities of  State-owned enterprises and other enterprises with special 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 enterprise  falling within the scope of Article XVII.  The 
Working Party took note of these commitments (paragraph 115). 
Oman  
The representative of Oman confirme d that it was the intent of his Government to eventually eliminate 
its State trading role.  He further confirmed that after accession to the WTO, Oman would observe the 
provisions of Article XVII of the GATT 1994, the WT O Understanding on that Ar ticle, and Article VIII 
of the GATS regarding State trading, in particul ar abiding by the provisions for notification, non-
discrimination, and the application of commercial co nsiderations for trade tr ansactions.  The Working 
Party took note of these co mmitments (paragraph 114). 
Croatia  
The representative of Croatia conf irmed 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 conformity  with the provisions of the WTO Agreement, in 
particular Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the  WT/ACC/10/Rev.2 
 Page 141 
 
 
 GATS.  He further confirmed that Croatia would no tify any enterprise falling within the scope of 
Article XVII.  The Working Party took not e of these commitme nts (paragraph 146). 
Lithuania  
The representative of Lithuania confirmed that his Government would apply its  laws and regulations 
governing the trading activities of State-owned en terprises and other enterprises with special or 
exclusive privileges and would otherwise act in full conformity with the provisions of the WTO 
Agreement, in particular Article XVII of the GAT T 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 Mol dova were to introduce State trading it would ensure 
that all relevant laws and regulati ons 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 "co mmercial considerations" in the sale and purchase of 
State traded commodities. He confirmed that Mold ova would observe the provisions of Article XVII 
of the GATT 1994, the WTO Understanding on that Ar ticle, and Article VIII of the GATS regarding 
State trading and notification requirements.  Th e Working Party took note of these commitments 
(paragraph 141). 
China  
In response, the representative of China stated th at 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 undertak e a commitment to ensure that all state trading 
enterprises complied with the requirements of th e 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 re quirements of paragraph 333 of this Report.  The 
Working Party took note of this commitment (paragraph 210). 
Some members of the Working Party requested assu rances that, for oil products, quantities reserved 
for non-state traders would be allocated in such a ma nner that they would be fully utilized.  In this 
respect, the representative of China confirmed that im ports allocated to non-state traders of crude and 
processed oil, as specified in Annex 2A of the Draft Pr otocol, would be carried over to the next year if 
they were not fully utilized.  In addition, the repr esentative of China agreed that China would publish, 
on a quarterly basis, the requests for imports that had been made by non-state traders, as well as the 
licenses granted, and would supply information rele vant 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 tho se goods included in Annex 2A.  
The representative of China confirmed that, notwithstanding Section 5, paragraph 1, of the Draft 
Protocol, non-state trading enterprises, including private enterprises, would still be permitted to 
import such goods for production purposes and that 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 conf irmed that China would progressively abolish the 
system of state trading in respect of silk by me asures increasing and extending trading rights, with the 
result that China would remove completely the silk products set out in numbers 10 and 11 of WT/ACC/10/Rev.2 
Page 142  
 
 Annex 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 la ter 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 su pply of silk.  The repr esentative of China further 
confirmed that access to supplies of raw materials in the textiles sector would remain at conditions no 
less favourable than for domestic users, and gave  his assurance that access to supplies of raw 
materials as enjoyed under existing arrangements woul d 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 w ould ensure that no price increase in respect to 
imports, in particular by state trading enterprises, would result in protection beyond that allowed in its 
Schedule 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 Indus trial Corporation, Taiwan Tobacco and Wine Monopoly Bureau; 
China Engraving and Printing Works; Council of Ag riculture (rice imports); and Taiwan Provincial 
Fruit Marketing Cooperative.  The Working Part y 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 unde r Article XVII as long as it maintains its current 
nominal import/distribution monopoly and other sp ecial privileges under law and regulation in the 
distribution, or trade of tobacco and alcohol pr oducts.  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 la ws 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 reflec ted in Part I of Annex I to the Draft Protocol of Accession.  The 
Working Party took note of these commitments (paragraph 149). 
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 woul d  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 WTO 
Member, specific information, which would be main tained on a confidential basis and not disclosed to 
the public, on all elements of particular import tran sactions 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 Taiw an Sugar Corporation, for so long as those 
enterprises met the definition of  state trading ente rprises within the meaning of the WTO Agreement.  
He further stated that such information would  in clude all elements affecting the price, such as the 
product, quality, grade, contract price, terms of de livery, financing provisions, discounts, government 
assistance, transportation, and insurance rates, but may exclude the name of the other party to the 
transaction.  The Working Party took no te of these commitments (paragraph 150). 
The representative of Chinese Taipei st ated that for all state trading en terprises within the definition of 
Article XVII of the GATT 1994, Chinese Taipei woul d ensure that any fees or charges assessed to 
importers or end-users by these enterprises would not afford protection in excess of the tariff rate  WT/ACC/10/Rev.2 
 Page 143 
 
 
 provided for imports listed in the Schedules in Annex I  to Chinese Taipei's Draft Protocol of 
Accession, plus fees and charges consistent with Ar ticle 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-owned or state-operated enterprises, and would be able to  
be imported and distributed by private firms and other non-state-trading enterprises.  He stated that 
state trading enterprises within the definition of Article XVII of the GATT 1994 would not be used as 
a conduit for subsidized exports, nor would notif ication of these enterprises under Article XVII 
exempt them from other requirements under WTO Agre ements, such as Article 4(2) of the Agreement 
on Agriculture.  He further stated that Chinese Taip ei would not take any measure to influence or 
direct these enterprises as to the quantity, va lue, 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 woul d 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). 
Armenia  
The representative of Armenia confirmed that his G overnment would apply it s laws and regulations 
governing the trading activities of State-owned en terprises and other enterprises with special or 
exclusive privileges and would otherwise act in full conformity with the provisions of the WTO 
Agreements, in particular Article XVII of the GATT 1994 and the Understanding on that Article; and 
Article VIII of the GATS.  The Working Party t ook note of these commitments (paragraph 148). 
FYROM  
The representative of FYROM confirmed that his Go vernment would apply its  laws and regulations 
governing the trading activities of State-owned en terprises and other enterprises with special or 
exclusive privileges in full conformity with the provisions of the WTO Agreement, in particular 
Article XVII of the GATT 1994 and th e Understanding on that Article a nd Article VIII of the GATS.  
He further confirmed that FYROM would notif y any enterprise falling within the scope of 
Article XVII, including those noted in paragra ph 156.  The Working Party took note of these 
commitments (paragraph 160). 
Cambodia  
The representative of Cambodia confirmed that, if Cambodia were to authorize the operation of any 
state trading enterprises, it would ensure that all relevant laws and regulations were in conformity 
with the requirements of Article XVII of the GATT 1994, the Understanding on Interpretation of 
Article XVII of the GATT 1994, and Article VIII of  the GATS, including those provisions requiring 
the application of "commercial considerations" in  the sale and purchase of state traded commodities 
and notification requirements.  He further confirme d that the operations of the enterprises to be 
retained as State-owned, including the Green Trade Co mpany, were consistent with the provisions of 
GATT Article XVII, and that no new privileges in terms of Article XVII would be granted to the 
these or other entities.  Cambodia would apply it s laws and regulations governing the trading 
activities of state-owned enterprises in full conformi ty with the provisions of the WTO Agreement.  
The Working Party took note of these commitments (paragraph 149). WT/ACC/10/Rev.2 
Page 144  
 
 Nepal
 
The representative of Nepal confirmed that upon accession Nepal would notify and provide 
information on the activities of Nepal Oil Corpor ation and Salt Trading Corporation in accordance 
with Article XVII of the GATT and the Understandi ng on that Article Nepal w ould apply its laws and 
regulations governing the trading activities of ente rprises with special or exclusive privileges and 
would otherwise act in full conformity with the provisions of the WTO Agreements, in particular 
Article XVII of the GATT 1994 and the Understanding on that Article; and Article VIII of the GATS.  
The Working Party took note of these commitments (paragraph 111). 
- Free zones, special economic areas  
Ecuador  
The representative of Ecuador said that his Governme nt 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.  Ec uador's national 
legislation establishes the payment of normal taxes and tariffs on the imported component of sales from 
the zones into the rest of Ecuador.  The Worki ng Party took note of this commitment (paragraph 61). 
Mongolia
 
The representative of Mongolia conf irmed that, should Mongolia  establish free trade zones, if the output 
of these zones will be sold into the rest of M ongolia, 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 and 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 Panamani an 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 Intell ectual Property Rights.  In addition, when goods 
produced or imported into the zones under the special tax and tariff regime exis ting 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 co mmitments (paragraph 77). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated that the free zones and special economic zones 
authorized by the legislation descri bed in paragraph 114 above  were fully subject to the coverage of the 
commitments of the Kyrgyz Republic in its Protocol  of Accession to the WT O 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 Decisi ons of the Government had been 
adopted and implemented from 23 June 1998 by the da te 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 tariff s and taxes.  The Working Party took note of these 
commitments (paragraph 115).  WT/ACC/10/Rev.2 
 Page 145 
 
 
 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 th at 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 ta xes 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 co mmitments (paragraph 95). 
Jordan  
The representative of Jordan confirmed that free zone s or free economic zones in Jordan would be fully 
subject to the coverage of the commitments taken in the Protocol of Accession, and that Jordan would 
ensure enforcement of its WTO obligations in thos e 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 Jordan, normal customs 
formalities, tariffs and taxes woul d 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, an d TRIPS, and 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  Georgia including the app lication 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 covera ge of Albania's commit ments 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 taxes will be subject to  normal customs formalities when 
entering the rest of Albania, including the application 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, and 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 en tering 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 WT/ACC/10/Rev.2 
Page 146  
 
 in those zones.  In addition, goods produced in th ese areas under tax and tari ff provisions that exempt 
imports and imported inputs from tari ffs and certain taxes will be subjec t 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 commitme nts (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 confir med that, when goods produced or imported into 
the zones under the special tax and tariff regime existi ng in these areas enter into the rest of Lithuania, 
normal customs formalities, tariffs and taxes would be applied.  The Working Pa rty took note of this 
commitment (paragraph 138). 
Moldova  
The representative of Moldova confirmed that the fr ee zones established within its territory would be 
fully subject to the coverage of  Moldova's commitments taken in its Protocol of Accession to the 
WTO Agreement, and that Moldova would ensure en forcement of its WTO obligations in those free 
zones.  In addition, goods produced in the free z ones under tax and tariff provisions that exempted 
imports and imported inputs from ta riffs and certain taxes would be subject to normal customs 
formalities when entering the rest of Moldova,  including the application of tariffs and taxes.  The 
Working Party took note of these commitments (paragraph 145). 
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 prefer ential 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 Party expressed 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 ot her charges as that normally applied to imports 
into the other parts of China's cu stoms 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 c onsistent with WTO 
requirements.  In response, the representative of Ch ina confirmed that China had a clear commitment 
to uniform administration of the trade regime within each such area and that, upon accession, China 
would ensure that such assistance would be im plemented consistent with  WTO obligations.  The 
Working Party took note of this commitment (paragraph 223). 
The representative of China confirmed that China w ould 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 woul d be notified to the WTO on a regular basis.  The Working Party 
took note of these commitments (paragraph 225).  WT/ACC/10/Rev.2 
 Page 147 
 
 
 The representative of China confirmed that China would provide information in its notifications 
describing how the special trade, tariff, and tax re gulations applied were limited to the designated 
special economic areas, including information concer ning 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 provide d to foreign invested en terprises located within 
the special economic areas would be provided on a non-discriminatory basis.  The Working Party 
took note of this commitment (paragraph 228). 
Armenia  
The representative of Armenia confirmed that if  Armenia 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 and that goods produced in these zones under tax and 
tariff provisions that exempt imports and importe d inputs from tariffs and certain taxes would be 
subject to normal customs formalities when entering the rest of Armenia including the application of 
tariffs and taxes.  The Working Party took note of these commitments (paragraph 150). 
FYROM  
The representative of FYROM confirmed that from the date of accession the Government of FYROM 
would ensure enforcement of its WTO obligations in  its free zones and free economic zones.  In this 
regard, he confirmed that the Law on the Free Ec onomic Zones had been amended to eliminate any 
requirements for establishment in the zones or receipt  of benefits provided to firms within the zones 
conditioned on use of local goods or export performan ce.  In addition, goods produced in these zones 
under tax and tariff provisions that exempt imports and imported input s from tariffs and certain taxes 
would be subject to normal customs formalities when entering the rest of FYROM, including the application of tariffs and taxes.  The Working Pa rty took note of these commitments (paragraph 165). 
Cambodia
 
The representative of Cambodia said that the free z ones or special economic areas, including special 
promotion zones established in accordance with the Law on Investment which it established would be 
fully subject to the coverage of WTO Agreements a nd its commitments in its Protocol of Accession to 
the WTO Agreement and that Cambodia would ensure  enforcement of its WTO obligations in those 
zones or areas.  In addition, in accordance with the (draft) Law on Indu strial Zones, from the date of 
accession goods produced in any such zones or ar eas under tax and tariff provisions that exempt 
imports and imported inputs from ta riffs and certain taxes would be subject to normal customs 
formalities when entering the rest of Cambodia, incl uding the application of tariffs and taxes.  The 
Working Party took note of these commitments (paragraph 151). 
Nepal  
The representative of Nepal said currently there were  no free zones in Nepal.  If Nepal establishes free 
zones, as a WTO Member, Nepal would apply the WTO Agreements and Nepal's Protocol in the 
zones, and the application of normal customs form alities to goods produced in these areas when they 
enter the rest of Nepal, including the application of tariffs and taxes.  The Working Party took note of 
this commitment (paragraph 112). WT/ACC/10/Rev.2 
Page 148  
 
 - Government procurement
 
Mongolia  
The representative of Mongolia c onfirmed that his Government woul d seek observer status in the 
Committee for the Agreement on Govern ment Procurement at the time of its accession with a view to 
initiating negotiations for membersh ip thereafter.  The Working Part y took note of this commitment 
(paragraph 59). 
Bulgaria  
The representative of Bulgaria confirmed that, upon accession, his Government would notify the 
Committee on Government Procurem ent of its intention to accede to the Agreement on Government 
Procurement and seek observer status in that Comm ittee.  He further confir med that Bulgaria will 
initiate negotiations for memb ership in the Agreement by tabling an entity offer prior to 30 June 1997.  
He also confirmed that, if the results of the negotiations are satisfactory to the interests of Bulgaria and the other members of the Agreemen t, Bulgaria will complete negot iations 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 e n t .   H e  s t a t e d  t h a t  h i s  G o v e r n m e n t  w o u l d  
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 Pa nama would initiate negoti ations for membership 
in the Agreement by tabling an entity  offer prior to 30 June 1997.  He also confirmed that, if the results 
of the negotiations are satisfactory to the intere sts of Panama and other members of the Agreement, 
Panama would complete negotiations for membersh ip 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 stated that the Kyrgyz Republic would initiate negotiations 
for membership in the Go vernment Procurement Agreement upon acces sion by tabling an entity offer at 
that time.  He also confirmed th at, 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 of 
this commitment (paragraph 120). 
Latvia  
The representative of Latvia confir med that Latvia will initiate negotiations for membership in the 
Agreement on Government Procuremen t upon accession by tabling an entity offer at that time.  He also 
confirmed that, if the results of the negotiations are satisfactory to Latvia and the other members of the 
Agreement, Latvia will complete negotiations for membership in the Agreement by 1 January 2000.  
The Working Party took note of th is 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 Gove rnment Procurement by tabling an entity offer.  
He also confirmed that, if the results of the negotia tions were satisfactory to the interests of Estonia 
and the other members of the Agreement, Estonia wo uld complete negotiations for membership in the  WT/ACC/10/Rev.2 
 Page 149 
 
 
 Agreement by 31 December 2000.  The Wo rking 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 Gove rnment Procurement by tabling an entity offer.  
He also confirmed that, if the result s of the negotiations were satisfacto ry 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 Working Party took note of these commitments 
(paragraph 179). 
Georgia  
The representative of Georgia confirmed that, upon  accession to the WTO, Georgia would initiate 
negotiations for membership in the Agreement on Gove rnment Procurement by tabling an entity offer.  
He also confirmed that, if the result s of the negotiations were satisfactory to the interests of Georgia and 
the other members of the Agreemen t, Georgia would complete negot iations for membership in the 
Agreement by 31 December 2000.  The Working Part y 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 Agreement on Gove rnment Procurement by tabling an entity offer.  
She also confirmed that if the results of the negotiatio ns were satisfactory to the interest of Albania and 
the other members of the Agreement, Albania woul d 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, up on accession to the WTO, Oman would initiate 
negotiations for membership in the Agreement on Gove rnment Procurement by tabling an entity offer.  
He also confirmed that, if the result s of the negotiations were satisfac tory 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 Working Party took note of these commitments 
(paragraph 121). 
Croatia  
The representative of Croatia confirmed that Croati a will initiate negotiations for membership in the 
Agreement on Government Procuremen t upon accession by tabling an entity offer at that time.  He also 
confirmed that, if the results of the negotiations are satisfactory to Croatia and the other members of the 
Agreement, Croatia will complete  negotiations for membership in the Agreement by 31 December 2001.  
The Working Party took note of th is commitment (paragraph 156). 
Lithuania  
The representative of Lithuania confirmed that Lith uania would initiate negotiations for membership 
in the Agreement on Government Procurement by tabli ng 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). WT/ACC/10/Rev.2 
Page 150  
 
 Moldova
 
The representative of Moldova confirmed that Mold ova became an observer to the Agreement on 
Government Procurement on 29 Se ptember 2000 and will initiate negotiations for membership in the 
Agreement by tabling an entity offer immediately after accession. If the results of the negotiations 
were satisfactory to the interests of Moldova an d the other members of the Agreement, Moldova 
would complete negotiations for membership in th e 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 their 
procurement in a transparent manner, and provide all foreign suppliers with equal opportunity to 
participate in that procurement pursu ant to the principle of MFN treatment , i.e., if a procurement was 
opened to foreign suppliers, all foreign suppliers would be provi ded with equal opportunity to 
participate in that procurement (e.g., through the bi dding process).  Such entities' procurements would 
be subject only to laws, regulations, judicial decisi ons, 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 Chin a would become an observer to the GPA upon 
accession to the WTO Agreement and initiate negotiati ons 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 submissi on of an offer.   The representative of Chinese 
Taipei confirmed that Chinese Taipei would acce de to the Agreement on Government Procurement 
(GPA) within one year of its accession to the WTO.    If, however, new government procurement laws 
necessary 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 y ear of enactment of those laws or at the time 
Chinese Taipei accedes to  the WTO, whichever was later.  The Working Party took note of these 
commitments (paragraph 166). 
Armenia  
The representative of Armenia stated that the Government of Armenia had decided to commence 
negotiations to join the Agreement on Government  Procurement from the date of accession. In this 
connection, Armenia would request observer stat us in the Committee on Government Procurement 
prior to accession to the WTO and would submit an entity offer within three months of accession to 
the WTO.  He also confirmed that, if the results of the negotiations were satisfactory to the interests of 
Armenia and other members of the Agreement,  Armenia would complete negotiations for 
membership in the Agreement by 31 December 2003.  The Working Party took note of this 
commitment (paragraph 153).  WT/ACC/10/Rev.2 
 Page 151 
 
 
 FYROM  
The representative of FYROM confirmed that, upon accession to the WTO, the Government of 
FYROM 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 FYROM and the other members of the Agreement, FYROM would complete 
negotiations for membership in the Agreement with in two years of accession.  The Working Party 
took note of these commitments (paragraph 177). 
- Transit  
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 the GATT 1994.  The Working Party took note of this 
commitment (paragraph 119). 
Croatia  
The representative of Croatia conf irmed 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.  In this regard, he stated that Croatia would 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.  Th e Working Party took note of this commitment 
(paragraph 143). 
Armenia  
The representative of Armenia confirmed that the G overnment would apply th e laws and regulations 
governing transit operations and woul d act in full conformity with pr ovisions of the WTO Agreement, 
in particular with Article V of the GATT 1994.  The Working Party took note of this commitment 
(paragraph 156). WT/ACC/10/Rev.2 
Page 152  
 
 Cambodia
 
The representative of Cambodia confirmed that his Government would apply any laws, regulations 
and practices governing transit opera tions 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 158). 
- Agricultural Policies  
Ecuador  
The representative of Ecuador indica ted that his Government would elim inate by the date of accession 
all non-tariff import and export restri ctions not addressed in paragra phs 34, 38, 41 and 48 which cannot 
be justified specifically under WT O provisions, in particular the Agreements on Agriculture, and 
Article XI of the GATT 1994.  If justified under rele vant provisions, restricti ons would be implemented 
in accordance with the relevant provisions, for in stance the Agreement on Im port Licensing Procedures. 
Such measures would not be applie d or re-introduced after accession to the WTO unless specifically 
provided for in the WTO Agreement.  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 th e General Agreement 1994 and the WTO Agreement on 
Agriculture.  Seasonal restrictions on fruit im ports and the Interministerial Agreement 061 of 
31 January 1991 concerning quotas for wheat imports ha d been eliminated in November 1994.  At the 
time of accession to the WTO, Ecuador woul d repeal Interministe rial 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 ag ricultural products.  Ecuador 's commitments regarding 
domestic and export subsidies are reproduced in th e 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 Govern ment undertook to operate this tariff adjustment 
mechanism in conformity with the provisions of Article II of the Genera l 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 WTO Agreement on Agricu lture, 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 Accession.  During the period for the phase-out of this mechanism, Ecuador would not enlarge the 
coverage of the system nor reintr oduce products back into the system.  The Working Party took note of 
these commitments (paragraph 48). 
Bulgaria  
The representative of Bulgaria stated that the 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 Pa rty took note of this commitment 
(paragraph 17). 
Panama  
The representative of Panama affirmed that when Panama acceded to the WTO, trade in agricultural 
products would be administered in conformity with the relevant pr ovisions of the WTO Agreements.  
The Working Party took note of th is commitment (paragraph 86).  WT/ACC/10/Rev.2 
 Page 153 
 
 
 Latvia  
The representative of Latvia said that during a tr ansition period to expire on 1 January 2003, Latvia 
would forego the 5 per cent de minimis exempti on for product-specific domestic support and for non-
product specific domestic support in calculatin g its Current Total AMS as provided for in 
paragraph 4 (a) of Article 6 of th e Agreement on Agriculture, provided that the sum of product-specific 
and non-product-specific domestic s upport does not exceed SDR 24 million (representing approximately 
8 per cent of the average value of final agricu ltural production during the period 1994 - 1996) and that 
SDR 24 million instead constitutes Latvia's de minimi s exemption under Article 6.4(a) during each year 
of the said transition period.  Accordingly, during th e transition period, Latvia would not be required to 
include product-specific domestic support or non-pro duct specific domestic su pport 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 dome stic support in accordance with paragraph 1 of Article 6 of the 
Agreement on Agriculture, where th e sum of product-specific and non- product specific support does not 
exceed SDR 24 million during the relevant year.  Th e 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 agre ed that Jordan had AMS of JD 1,539,199 and Jordan agreed to 
reduce this by 13.3 per cent over seven years fro m 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.  The 
representative of Jordan confirmed th at Jordan would bind agricultural exports subsidies at zero in its 
goods schedule.  The Working Party took not e of this commitment (paragraph 18). 
Moldova  
The representative of Moldova confir med that Moldova would bind agricultural export subsidies at zero 
in its Goods Schedule. The Working Party took note of this commitment (paragraph 159). 
China  
While noting this statement, some members of th e Working Party expressed concerns about China's 
linkage of import policies for agriculture, includi ng TRQ allocations, to dome stic production policy and 
the sub-national supply and utilization situation.  Those members requested that China undertake an 
appropriate commitment to eliminate th ese practices.  In response, the representative of China confirmed 
that China would base import policies for agricultur e 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 the quantity 
and composition of agricultural imports.  Those members considered reform of these practices toward 
full WTO consistency as an essential element of China's accession.  To ensure effective market access opportunities were created for imported products, some members re quested assurances from China that 
agricultural and trade policies w ould not discriminate in a WTO in consistent manner against imported 
products.  Consistent with China's commitment to uniform administration, the re presentative of China 
confirmed that, by the date of acces sion, China would not maintain, resort  or revert to guidance plans or 
administrative guidance at the national or sub-national level that regulate the quantity, quality or WT/ACC/10/Rev.2 
Page 154  
 
 treatment of impor ts, or constitute import substitution practi ces or other non-tariff  measures, including 
those maintained through state tradi ng 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 hi gh prices by state-trading enterprises or other state-affiliated, state-
run, or state-controlled entities and noted that exports of these or other government-purchased 
products at prices lower than the comparable pri ce charged for the like product to buyers in the 
domestic market could be challenged as an expor t subsidy or as inconsistent with other WTO 
obligations.  These members requested that China en sure that all entities, including state trading 
enterprises and any other state-affiliated, state-run,  or state-controlled entit y 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 Chin a confirmed that all entities in China would operate 
in accordance with China's WTO obligations, incl uding those on export subsidies.  Further, the 
representative of China stated that national and sub-national authorities wo uld not provide fund 
transfers or other benefits to any entities in Ch ina that would be inconsistent with its WTO 
obligations, including to offset losses accrued throug h 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 pr oducts.  The Working Party took note of this 
commitment (paragraph 234). 
In implementing Article 6.2 and 6.4 of the Agre ement on Agriculture, the representative of China 
confirmed that while China could provide suppor t through government measures of the types 
described in Article 6.2, the amount of such suppor t 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 Sche dule.  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 Ag riculture.  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 Agriculture.  The Working Party took note of this commitment 
(paragraph 238). 
Chinese Taipei
 
The representative of Chinese Taipei stated that Chin ese Taipei's policy was to liberalise the agricultural 
sector.  In response to questions, the representative of Chinese Taipei  indicated that the price support 
mechanisms operated to purchase agricultural products from farmers at  guaranteed prices, which were 
set above the production cost of the product.  In response 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 compe tition from imports of agricultural products.  Relief 
was accorded if producers of major agricultural pr oducts suffered serious injury as a result of the 
liberalisation of imports due to trade negotiations or  policy changes.  If the quantity of such products  WT/ACC/10/Rev.2 
 Page 155 
 
 
 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 importe d products had been subsid ised or had otherwise 
benefited from unfair trade practices.  Serious injury  was deemed to occur when 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, pear s, wax apples, grapes, tea leaves, beef, pork, duck 
meat, bred shrimps, pineapples, chicken meat and cl ams.  In 1995, the legisl ation was amended to the 
"Rules for Redressing Damage to Farmers Caused by Ag ricultural Imports".  It broadened the eligible 
products to all agricultural products.  The represen tative of Chinese Taipei also submitted to the 
Working Party information concerning the draft Plan on implementation of this program.  The 
representative of Chinese Taipei confirmed that meas ures 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 Agreem ent on Agriculture; measures taken for fishery 
products would be consistent with  subsidy rules as set out in the SCM Agreement.  The Working 
Party took note of this commitment (paragraph 171). 
Some members of the Working Party expressed conti nued concern about Chinese Taipei's practice of 
auctioning central rice stocks for export only.  Th ese 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 response, the repr esentative of Chinese Taipei  stated that in addition 
to livestock feed businesses, livestock and fish fa rmers also had access to the rice stocks.  Chinese 
Taipei did not consider that the pr actice amounted 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 purch ased 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 Party took not e of these commitme nts (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 pro ducers, in excess of the 
commitment levels specified in the Schedule in An nex I to the Draft Protocol of Accession  and 
confirmed that from the date of accession, support pr eviously granted for the production of tobacco and 
grapes would be calculated into AMS.  The Work ing 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 reprodu ced in the Schedule 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). 
Cambodia  
The representative of Cambodia agreed that, upon Ca mbodia's accession, his country would bind its 
agricultural export subsidies at zero in its Schedul e of Concessions and Comm itments on Goods, and not 
maintain or apply any export subsidies for agricu ltural products.  The Worki ng Party took note of these 
commitments (paragraph 164). WT/ACC/10/Rev.2 
Page 156  
 
 - Trade in Civil Aircraft
 
Kyrgyz Republic  
The representative of the Kyrgyz Republic confirmed that his Government would become signatory to 
the Agreement on Trade in Civil Aircraft on terms and conditions acceptable to it and the other parties to 
that Agreement within a reasonable period of time, bu t in no case later than the date on which it accords 
duty free treatment on the products covered by the Ag reement to another countr y which has also become 
signatory to the Agreement.  The Working Part y 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 ti me 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 Estoni 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 116) 
Georgia  
The representative of Georgia said that Georgia would, from the date of accession, implement the 
Agreement on Trade in Civ il Aircraft without exceptions or tran sitional period.  The representative of 
Georgia confirmed that Georgia 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 co mmitments (paragraph 154). 
Oman
 
The representative of Oman stated that, in order to  become acquainted with the agreement, Oman will 
become an observer in the agreement upon accession a nd will join within three years of accession, or at 
the time it eliminates tariff duties on imports of ai rcraft or aircraft parts for any member of the 
Agreement on a preferential basis, which ever co mes 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 tr ansitional period from the date of accession.  The representative of 
Croatia confirmed that Croatia would become a sign atory to the Agreement on Trade in Civil Aircraft 
upon accession to the WTO.  The Working Party took note of this commitment (paragraph 168).  WT/ACC/10/Rev.2 
 Page 157 
 
 
 Lithuania  
The representative of Lithuania confirmed that Lit huania 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 th at his Government would initiate negotiations for 
membership in the Agreement on Trade in Civil Ai rcraft 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 tr eatment for products used in civil aircraft. The 
Working Party took note of this commitment (paragraph 153). 
China  
The representative of China confirmed that China woul d 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 t ook note of this commitment (paragraph 240). 
FYROM
 
The representative of FYROM confirmed that FYRO M 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 180). 
- Textiles  
Oman  
The representative of Oman stated that the quantitative restrictions on imports of textiles and clothing 
products originating in Oman betwee n 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 wo uld be applied for the purposes of Article 2 of the 
Agreement on Textile and Clothing.  He said that 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 took 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 Memb ers on imports of textiles and apparel products 
originating in China that were in force on the da te prior to the date of China's accession should be 
notified to the Textiles Monitori ng Body ("TMB") as being the b ase levels for the purpose of 
application of Articles 2 and 3 of the WTO Agreement 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 Party 
took note of these commitments (paragraph 241). WT/ACC/10/Rev.2 
Page 158  
 
 The representative of China agreed that the following provisions woul d 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 consu ltations with China with a view to easing or 
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 wh ich, in the view of the requesting Member, 
showed:  (1) the existence or th reat of market disruption; and (2) the role of products of 
Chinese origin in that disruption; 
(b) Consultations would be held w ithin 30 days of receipt of the request.  Every effort would be 
made to reach agreement on a mutually satisfactor y 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 these 
consultations 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 months 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 te xtile products in the category or categories 
subject to these consultations; 
(e) The term of any restraint limit established un der subparagraph (d) would be effective for the 
period beginning on the date of the request fo r 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 betw een the Member concerned and China; and 
(g) Measures could not be applied to the same pr oduct 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 th e quantitative restrictions on imports of textiles and 
clothing products originating in Chinese Taipei under arrangements between Chinese Taipei and WTO 
Members that were in force on the date prior to th e date of accession of Ch inese Taipei to the WTO 
would be notified to the Textiles Monitoring Body (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 prior to the date of accession of Chinese Taipei to the 
WTO.  To these base levels the increase in growth  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/Rev.2 
 Page 159 
 
 
 FYROM  
The representative of FYROM confirmed that the qua ntitative restrictions on imports maintained by 
WTO members on textiles and clothing products origina ting in FYROM that were in force on the date 
prior to the date of accession of  FYROM to the WTO should be notified to the Textiles Monitoring 
Body (TMB) by the Members maintaining such rest rictions and would be applied for the purposes of 
Article 2 of the Agreement on Textiles and Clothi ng.  Thus, for the purposes of FYROM's accession 
to the WTO, the phrase "day prior to the date of entry into force of the Agreement on Textiles and 
Clothing" shall be deemed to refer to the day prio r to the date of accession of FYROM to the WTO.  
To this base level the increase in growth rates provided for in Articles 2.14 of the Agreement on 
Textiles and Clothing shall be applied, as appropr iate, in the Agreement on Textiles and Clothing 
from the date of FYROM's accessi on.  The Working Party took note of this commitment (paragraph 
192). 
Cambodia  
The representative of Cambodia confirmed that the quantitative restrictions on imports maintained by 
WTO Members on textiles and clothing products originating in Cambodia that were in force on the 
date prior to the date of accession of Cambodi a 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 Text iles and Clothing.  T hus, for the purposes of 
Cambodia's accession to the WTO, the phrase "in force on the day before the entry into force of the 
WTO Agreement" contained in Article 2.1 of the Agreement on Textiles and Clothing shall be 
deemed to refer to the day prior to the date of  accession of Cambodia to the WTO.  To these base 
levels the increase in growth rates provided for in  Article 2.13 and 2.14 of the Agreement on Textiles 
and Clothing shall be applied, as appropriate, in  the Agreement on Textiles and Clothing from the 
date of Cambodia's accession, such base leve ls and growth rates coming to an end upon the 
termination of the Agreement on Textiles and Clot hing.  The Working Party took note of these 
commitments (paragraph 166). 
Nepal
 
The representative of Nepal confirmed that the qu antitative restrictions on imports maintained by 
WTO Members on textiles and clothing products origin ating in Nepal that were in force on the date 
prior to the date of accession of Nepal 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 Textiles and Clothing.  Thus, for the purposes of Nepal's accession to the 
WTO, the phrase "in force on the day before the en try into force of the WTO Agreement" contained 
in Article 2.1 of the Agreement on Textiles and Clothi ng shall be deemed to refer to the day prior to 
the date of accession of Nepal to the WTO.  To these  base levels the increase in growth rates provided 
for in Article 2.13 and 2.14 of the Agreement on Textiles and Clothing shall be applied, as 
appropriate, in the Agreement on Textiles and Clothing from the date  of Nepal's accession such base 
level and growth rate coming to an end upon th e termination of the Agreement on Textiles and 
Clothing.  The Working Party took note of these commitments (paragraph 119). 
TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Ecuador
 
The representative of Ecuador confirmed that the date  of application of the pr ovisions of the Agreement 
on Trade-Related Aspects of Intellectual Property Rights for Ecuado r will be no later than 31 July 1996.  
The Working Party took note of th is commitment (paragraph 78). WT/ACC/10/Rev.2 
Page 160  
 
 Mongolia
 
The representative of Mongo lia stated that his country's laws in the field of intellectual property rights 
were already in conformity with  the provisions of the Agreement on the Trade Related Aspects of 
Intellectual Property Rights (TRIPS), and that Mo ngolia 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 hi s Government would apply 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 period.  The Working Party took note of this commitment 
(paragraph 85). 
Panama  
The representative of Panama stated that Panama wo uld 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 transitional period.  The Working Party took note of this commitment 
(paragraph 111). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic confir med 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 to ok note of this commitment (paragraph 164). 
Latvia  
The representative of Latvia confirmed that his Go vernment would fully apply the provisions of the 
Agreement on Trade-Related Aspe cts of Intellectual Property Right s (TRIPS) by the date of its 
accession to the WTO without recour se to a transitional period.  The Working Party took note of this 
commitment (paragraph 116). 
Estonia  
The representative of Estonia stated that Estonia 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 transitional period.  The Working Party took note of this commitment 
(paragraph 126). 
Jordan  
The representative of Jordan stated that Jordan w ould apply fully all the provisions of the Agreement on 
Trade-Related Aspects of Intellectu al Property Rights from the date of  accession to the WTO, without 
recourse to any transitional peri od.  The Working Party took note of  this commitment (paragraph 230). 
Georgia  
The representative of Georgia stated that Georgia 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  WT/ACC/10/Rev.2 
 Page 161 
 
 
 WTO, without recourse to any transitional period.  The Working Party took note of this commitment 
(paragraph 161). 
Albania  
The representative of Albania stated that her G overnment would apply fully the provisions of the 
Agreement on Trade-related Aspects of Intellectual Property Rights (TRI PS) by the date of its accession 
to the WTO without recourse to a transitional 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 Intellectu al Property Rights from the date of  accession to the WTO, without 
recourse to any transitional peri od.  The Working Party took note of  this commitment (paragraph 140). 
Croatia  
The representative of Croatia that his Government would apply fully the provisions of the Agreement on 
Trade-related Aspects of Intellectual Property Right s (TRIPS) by the date of its accession to the WTO 
without recourse to a transitional period.  Th e 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 Aspects of Intellect ual 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 this commitment (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 amendments 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 ag reement concluded between the fore ign 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 righ ts across the board in compliance with the TRIPS WT/ACC/10/Rev.2 
Page 162  
 
 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, realizi ng that there were some existing differences 
between China's copyright laws and the TRIPS Agre ement, the amendment to the Copyright Law had 
been accelerated.  The proposed amendments would clarify the payment system by broadcasting 
organizations which use the recording 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 protectio n measures, protection of database compilations, 
provisional measures, increasing the legitimate co mpensation amount and strengthening the measures 
against infringing activities.  China's copyright re gime including Regulations for the Implementation 
of the Copyright Law and the Provisions on the Implementation of the International Copyright Treaty would be amended so as to en sure full consistency with China's obligations under the TRIPS 
Agreement.  The Working Party took no te 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, Ch ina's legislative and law enforcement bodies had 
also realized that the existing trademark law fell somewhat short of fulfilling the requirements of the 
TRIPS Agreement and the Paris Convention in a fe w aspects and were theref ore preparing to amend 
the existing trademark law to fully meet the requi rements of the TRIPS Agreement.  Modifications 
would mainly be made to the following aspects: to include the trademark registration of three-
dimensional symbols, combinations of colours, alpha bets and figures; to add the content of collective 
trademark and certification trademark (including ge ographical indications); to introduce official 
symbol protection; to protect well-known trademarks; 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 achieve d on providing protection for 
geographical indications and reite rated the importance of China's legislation complying with the 
obligations under the TRIPS Agreem ent (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 Wo rking Party took note of this commitment 
(paragraph 265). 
He further stated that Article 5 of China's Patent La w stipulated that inventions that violate laws of 
China or social morality or prejudice public inter est 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 laws of China" had 
been restricted to "if laws of Ch ina prohibit the sale of a certain pa tented 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 manu facturing method by relying on Article 5 of the 
Patent Law".  Hence, in essence, he concluded th at there was no difference between Article 5 of the 
Patent Law as applied and the TRIPS Agreement.  Nonetheless, China would amend the Implementing Rules of the Patent Law to ensure th at this provision would be implemented in full 
compliance with Article 27.2 of the TRIPS Agreemen t, 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 th eir law".  The Working Party took note of this 
commitment (paragraph 270).   WT/ACC/10/Rev.2 
 Page 163 
 
 
 In response, the representative of Ch ina agreed that still not all the re quirements of Article 31 of the 
TRIPS Agreement had been incorporated into Chin ese 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 su ch use, the proposed user had made efforts to 
obtain authorization from the ri ght-holder on reasonable commercia l terms and conditions, on the 
understanding that this requirement could be waiv ed in the case of a national emergency or other 
circumstances of extreme urgency or in cases of public non-commercial use and subject to the other 
provisions of sub-paragraph (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 w ould be authorized predominantly for the supply of 
the domestic market (Article 31(f)); and (4) in th e case of semi-conductor t echnology, the scope and 
duration of such use would only be for public non-co mmercial use or to remedy a practice determined 
after judicial or administrative process to be anti-co mpetitive (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 ch emical products which utilized new chemical entities, 
except where the disclosure of such data was nece ssary to protect the public, or where steps were 
taken to ensure that the data are protected agai nst 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, c ould, without the permission of the person who 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 a pproval to the person submitting the data.  During 
this period, any second applicant for market authori zation 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 ent ities, irrespective of whether they were patent-
protected or not.  The Working Party took note of these commitments (paragraph 284). 
Some members of the Working Party expressed some c oncerns as to the compatibility of China's rules 
on control of anti-competitive licensing practices or  conditions with the co rresponding obligations 
under Article 40 of the TRIPS Agreement.  The repres entative of China stated in response that China's 
legislation would comply with these obligations, notab ly 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 urge d China to ensure the vigorous application by 
Chinese authorities of the enforcement legislation in  order to considerably reduce the existing high 
levels of copyright piracy and trademark count erfeiting.  Action should include the closure of 
manufacturing facilities as well as markets and retail s hops that had been the object of administrative 
convictions for infringing activities.  The representati ve 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, the 
administrative authorities at all levels were putting emphasis on strengthening anti-piracy work.  In addition, the administrative authorities were also e nhancing the legal publication and education of the 
general public in a bid to ensure that the legal environment of China woul d be able to meet the 
requirements for enforcing the TRIPS Agreemen t.  The Working Party took note of these 
commitments (paragraph 288). 
The representative of China further confirmed th at, Articles 42 and 43 of the TRIPS Agreement 
would be effectively implemented under the judicial rules of civil procedure.  The Working Party took 
note of this commitment (paragraph 291). WT/ACC/10/Rev.2 
Page 164  
 
 The representative of China confirmed that the relevant implementing rules would be amended to 
ensure full compliance with Articles 45 and 46 of th e 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 intell ectual property right by an  infringer who knowingly, 
or with reasonable grounds to know, engaged in in fringing 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 TRI PS 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 satisfy  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 administrativ e 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 State Administration for Industry and Commerce, the 
State General Administration of the People's Republic of China for Quality Supervision and 
Inspection and Quarantine and the Copyright Office,  now had the authority to confiscate equipment 
used for making counterfeit and pirated products an d other evidence of infringement.  These relevant 
agencies would be encouraged to exercise th eir authority to seize and preserve evidence of 
infringement such as inventory and documents.  Ad ministrative authorities would have the authority 
to impose sufficient sanctions to prevent or deter further infringement and would be encouraged to 
exercise that authority.  Appropriate cases, incl uding those involving repeat offenders and wilful 
piracy and counterfeiting, would be  referred to relevant authorities for prosecution under the criminal 
law provisions.  The Worki ng Party took note of these commitment (paragraph 299). 
In response, the representative of China stated th at China would provide holders of intellectual 
property rights with procedures related to border measures that complied fully with the relevant 
provisions of the TRIPS Agreement (Articles 51 to  60).  The Working Party took note of this 
commitment (paragraph 302). 
Some members of the Working Party expressed concer ns 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 effectiv e 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 adjustme nts 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 intellect ual property rights in Chin a, 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).  WT/ACC/10/Rev.2 
 Page 165 
 
 
 Chinese Taipei  
The representative of Chinese Taipei committed that Chinese Taipei would amend relevant Articles to 
protect computer programs as literary works and to ex tend the term of protection to life plus 50 years or 
50 years from date of publication.  The Working Party took note of these commitments (paragraph 187). 
These amendments had been passed in April 1997 and would enter into fo rce at the time of accession.  
Chinese Taipei also committed to amend Article 134 of the Patent Law so that upon accession patents 
issued prior to January 1994 that were still in effe ct would have a term of protection of 20 years and 
12 years as from the date of filing for the inventi on patents and new design patents respectively.  The 
Working Party took note of these commitments (paragraph 198). 
The representative of Chinese Taipei noted that  effo rts to ensure fully conformity with the Agreement 
on TRIPS were ongoing.  Amendments to the Tradem ark Law passed in April 1997 had entered into 
force on 1 November 1998.  The amendments to the Patent Law passed in April 1997 would enter into 
force upon accession.  The draft frameworks for the In tegrated Circuits Layout  Protection Law had been 
promulgated on 11 August 1995 and entered into fo rce on 11 February 1996. Some members of the 
Working Party expressed their appreciation to the representative of Chinese Taipei for the information 
on efforts to implement the TRIPS Agreement.  Th ese members re-emphasized the need for effective 
enforcement of Chinese Taipei s intellectual proper ty laws as part of its obligations under the TRIPS 
Agreement.  The Working Party took not e of these commitme nts (paragraph 207). 
Recognizing that sales into the do mestic market of smuggled or c ounterfeit imports of alcohol and 
tobacco products undermine Chinese Taipei's market for legally mark eted products, and wishing to 
discourage such activities in the future, the repr esentative of Chinese Taip ei confirmed that all 
contraband smuggled or counterfeit im ports of alcohol and tobacco produc ts seized would be destroyed, 
or otherwise disposed of, taking into account the prac tices of WTO Members in a similar situation, and 
that Chinese Taipei would take additional efforts to pr event 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 regulatory aut horities in the country of origin in order to combat 
counterfeiting.  The Working Party took not e 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, with out recourse to any transitional period.  Chinese 
Taipei would furthermore ensure  by the date of accession: 
(a) full protection of geographi cal indications (including agai nst trademarks which contain 
or consist of such an indication), as well as of well-known marks (including the 
enhanced protection pursuant to Article 16.2 and 3 of  the TRIPS Agreement); 
(b) the establishment of a registration syst em for trademarks which incorporates all 
conditions as set out in the TRIPS Agreement; 
(c) the amendment of Chinese Taipei Copyright Law to comply with Article 14(1) of the 
TRIPS Agreement;   
(d) the extension to all WTO members of a dvantages currently given on the basis of 
reciprocity, the elimination of any reciprocity requirements; and in particular; 
(e) effective enforcement (including implementa tion of the special requirements related to 
border measures). 
The Working Party took note of th ese commitments (paragraph 209). WT/ACC/10/Rev.2 
Page 166  
 
 Armenia
 
The representative of Armenia stated that the Criminal Code, (implementing Articles 10 bis, 10ter of 
the Paris Convention and Articles 46, 47, 50, 61 of   the TRIPS Agreement), would be implemented 
from the date of Armenia's accession to the WTO.  The Working Party took note of that commitment 
(paragraph 166). 
The representative of Armenia submitted to the Working Party draft legislation concerning the 
Criminal Code and the Law on Copyright and Neig hbouring Rights aimed at implementing the TRIPS 
Agreement.  He stated that this legislation would be implemented prior to the date of adoption by the 
General Council of the decision concerning Armenia' s accession to the WTO.  The Working Party 
took note of this commitment (paragraph 193). 
The representative of Armenia stated that the Govern ment of Armenia would a pply the provisions of 
the Agreement on TRIPS no later than the date of  its accession to the WTO, without recourse to any 
transitional periods.  He confirmed that on 20 Nove mber 2002 the Parliament of Armenia had adopted 
additional necessary amendments concerning nationa l treatment and retroactive protection for pre-
existing works which would be enacted in law prio r to the adoption by the General Council of the 
Decision concerning Armenia's accession to the WTO.   The Working Party took note of these 
commitments (paragraph 197). 
FYROM  
The representative of FYROM said that his Governme nt will comply fully with all WTO rules.  As a 
result of unanticipated political events the necessar y legislation had not been enacted as foreseen in 
June 2002, but this would be done as soon as possibl e.  He confirmed that FYROM shall enact all 
necessary amendments to the Law on Copyright and Related Rights by 31 January 2003.  The 
amendments will comply with the TRIPS Agreement a nd all other relevant conve ntions in the area of 
intellectual property ratified by FYROM.  The ame ndments will take due account of the requirements 
and commentaries made by WTO Members with regard to the compliance of FYROM's legislation with the TRIPS Agreement.  In particular, this  Law will include the provisions dealing with the 
following issues; (i) national treatment and protection of foreign authors and holders of related rights; 
(ii) limitations on economic rights; (iii) protec tion for pre-existing works, sound recordings and 
performances; (iv) duration of protection for work s; (v) duration of protection for performances, 
phonograms and broadcasts; (vi) rights of film and scenic producers; and (vii) enforcement.  In the 
interim, his Government had adopted a G overnment Conclusion on TRIPS Compliance on 
20 August 2002 (Official Gazette No. 70/02) recogni zing compliance with the requirements contained 
in the TRIPS Agreement by virtue of FYROM's existing participation as a Member of the Berne 
Convention and of other conventions on copyright a nd related rights.  In the same Conclusion, his 
Government would ensure the impl ementation and enforcement of all such requirements.  He noted 
that international conventions and agreements ratified by FYRO M had the power of Law.  He 
confirmed that all provisions would be in full co mpliance with both the letter and the spirit of the 
TRIPS Agreement.  In this regard, comments by  WTO Members had been extremely useful and 
would be included in the final version of the inte llectual property rights legislation in FYROM.  The 
Working Party took note of these commitments (paragraph 211). 
The representative of FYROM confirmed that his Gove rnment would apply fully all the provisions of 
the Agreement on Trade-Related Aspects of Intelle ctual Property Rights from the date of accession to 
the WTO, without recourse to any transitional period.  The Working Party took note of this 
commitment (paragraph 238).  WT/ACC/10/Rev.2 
 Page 167 
 
 
 Cambodia  
The representative of Cambodia confirmed that Cambodia would apply the Agreement on Trade-
Related Aspects of Intellectual Property Rights no later than 1 January 2007 according to the Action 
Plan in Table 12 with the understanding that durin g this period protection for intellectual property 
rights listed in paragraphs 204 and 205 would be applied in Cambodia.  The Working Party took note 
of this commitment (paragraph 206). 
Nepal  
The representative of Nepal confirmed that Ne pal would apply the Agreement on Trade-Related 
Intellectual Property Rights by no later than 1 Janu ary 2007 according to the action plan in Table 10 
with the understanding that during this period protec tion for intellectual property rights listed in 
paragraphs 136 and 137 would be applied in Nepal.  The Working Party took note of this commitment 
(paragraph 138). 
 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 repres entative 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 accor dance with GATS Article XVII.  The Working Party 
took note of this commit ment (paragraph 204). 
China  
The representative of China confirmed that paragr aph 332 regarding publi cation of a list of all 
organizations that were responsible for authorizin g, approving or regulating service activities for each 
service sector, including those organizations dele gated such authority from the central government 
authorities, would apply. The representative of Chin a 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 th at upon accession China would ensure that China's 
licensing procedures and conditions would not act as barriers to market access and would not be more 
trade restrictive than necessar y.  In accordance with Chin a'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 we re 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/Rev.2 
Page 168  
 
 (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, af ter receipt of an application, inform the 
applicant whether the application was consider ed complete under China's domestic laws and 
regulations and in the case of incomplete appli cations, identify the additional information that 
was required to complete the application and pr ovide 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 w ould be informed in writing and without delay.  
The licence or approval would enable the a pplicant to start the commercial operations upon 
registration of the company with SAIC for fiscal and other similar administrative purposes.  
This registration would be completed within 2 m onths of the submission of a complete file, as 
required by public SAIC regulations, and in accordance with China's Schedule of Specific 
Commitments; and 
(i) Where China required an examination to li cence 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 represen tative 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 s uppliers 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 Ch ina'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 Wo rking Party regarding certain terms in China's 
Schedule of Specific Commitments, the represen tative 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 o ffice 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.  
 If investors on the state key construction projects (i.e., projects that were so listed and 
annually announced by the State Developm ent 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.  WT/ACC/10/Rev.2 
 Page 169 
 
 
  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 foreign- 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 investme nt from abroad, every insurer could provide 
coverage in the form of a master policy. 
 (ii) A Master policy covering different subj ect-matters insured of the same legal person. 
 For those subject-matters insured located in different places and owned by the same 
legal person (excluding fi nancial, railway, and post and telecommunications 
industries and enterprises), a master policy could be issued on the basis of either of the following conditions. 
 1. For the sake of payment of the premium tax, insurance companies 
incorporated where the legal person or accoun ting 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 insu rers in that city were allowed to issue a 
master policy, no matter whether the insura nce applicant's legal person or accounting 
unit was located in the city. 
(b) Large scale commercial risk  meant an insurance risk wr itten on any large scale commercial 
enterprise if, upon accession, the aggregate annual premium exceeded RMB 800,000 and the investment was more than RMB 200 million; one year after accession, if  the aggregate annual 
premium exceeded RMB 600,000 and the invest ment was more than RMB 180 million; two 
years after accession, if the aggregate annua l premium exceeded RMB 400,000 and the 
investment was more than RMB 150 million. 
(c) Statutory insurance in China's Schedule of Specific Commitments were limited to the 
following specific categories, and no additional lin es 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). 
Members of the Working Party welcomed China's commitment to permit internal branching for 
insurance firms consistent with th e phase-out of geographi c restrictions.  Some members noted that 
China had scheduled certain qualif ications as limitations under GA TS Articles XVI and XVII that 
foreign insurers had to meet to apply for a licence to provide services in Ch ina.  These qualifications 
related to a minimum period of establishment in a WTO member, total assets and maintenance of a 
representative office in China.  These qualifica tions 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 th at the qualifications 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 WT/ACC/10/Rev.2 
Page 170  
 
 were an extension of the parent en terprise 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 provisions on MFN treatm ent.  The Working Party took note of these 
commitments (paragraph 313). 
Some members of the Working Party expressed co ncern regarding the existing practice of imposing 
conditions on the Chinese companies that were allowe d 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 representativ e of China confirmed that a foreign service supplier 
would be able to partner with any Chinese entity of its choice, including outside the sector of operation 
of the joint venture, as long as the Chinese partner wa s legally established in China.  The joint venture as 
such should meet the prudential and specific sect oral requirements, on the same basis as those for 
domestic enterprises and which mu st be publicly available.  The Working Party took note of these 
commitments (paragraph 314). 
The representative of China confirmed that the Chines e and foreign  partners in an established joint 
venture would be able to discuss th e modification 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 th e 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 th e prior experience require ments included in China's 
Schedule of Specific Comm itments 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 Workin g Party, the representative of China confirmed that 
China would not maintain requirement s which had the effect of acting as barriers to the operation of 
foreign and joint-venture commodity inspection ag encies, unless otherwise specified in China's 
Schedule of Specific Commitments.  The 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 respect, the representa tive of China confirmed that, upon 
accession, China would remove the prior approval requirement for market research services, defined as investigation services designed to secure info rmation on the prospects and performance of an 
organization's products in the market, including market analysis (of the si ze and other characteristics of a 
market) and analysis of consumer a ttitudes and preferences.  Market research firms registered in China, 
which were engaged in such serv ices, 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 th ese commitments (paragraph 318). 
With respect to its Schedule of Specific Commitm ents, 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 me asures.  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 th at MOTC would licence additional facilities-based 
operators effective from July 2001;  and, consistent with Chinese Taipei's commitments under the  WT/ACC/10/Rev.2 
 Page 171 
 
 
 GATS, there would be no limitations on the numbers of licenses after Chinese Taipei becomes a 
member of the WTO. In addition, MOTC would de regulate international voice simple resale service 
from July 2001. From that time, market access to  services-based competition would be fully open. 
The Working Party took note of these commitments (paragraph 211). 
Armenia  
The representative of Armenia confirmed that Ar menia would observe the provisions of the WTO 
Agreement including Article XXIV of the GATT 1994 and Article V of the GATS in its trade 
agreements, and that it would ensure that the prov isions of these WTO Agreement for notification, 
consultation, and other requireme nts concerning preferential trading systems, free trade areas, and 
customs unions of which Armenia was a member were met from the date of accession. He confirmed that Armenia would, upon accession, submit notifications and copies of its free-trade 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 WT O and would, in any case, be notified to the CRTA 
during its examination.  The Working Party to ok note of these commitments (paragraph 212). 
TRANSPARENCY  
- Publication
 
Mongolia  
The representative of Mongolia stated that from the da te of accession, all laws, regulations, or decrees of 
whatever character related to trad e will be published promptly prior to implementation in "Ardin Erh" 
the official newspaper of the Parl iament and the Government or "Zas giin 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., re lated to international trad e will become effective 
prior to publication in one of those organs.  Th e 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 Ga zette promptly.  As a rule, "promptly" under the WTO 
Agreements would mean two weeks prior to implem entation, unless a longer pe riod is specified under 
the relevant WTO Agreement.  He stated 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 pub lished in the official pub lication organ, which is 
currently the Official Gazette.  No law enters into  force without previous publication in the Official 
Gazette.  He also stat ed that Panama would secure transpar ency 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 conf irmed that Oman would implemen t fully Article X of GATT 1994, 
Article III of the GATS and other transparency re quirements in WTO Agreemen ts requiring notification WT/ACC/10/Rev.2 
Page 172  
 
 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 the State, 
which stipulated that Laws be published in the offici al gazette within two weeks of their issue.  Laws 
entered into force on the date of their publication, unless another date was sp ecified in the Law.  He 
confirmed that all laws, regulations, judicial decisions and administrative rulings of general application, 
and agreements affecting internati onal trade policy were published in th e Official Gazette.  The Working 
Party took note of this commitment (paragraph 150). 
Moldova
 
Some members of the Working Party requested info rmation on how Moldova would be able to fully 
apply the transparency requirements of the GA TS, including GATS Article III. In response, the 
representative of Moldova stated that Governmental Decision No. 1104 of 28 November 1997 
provided that all laws, governmental decisions and other legal documents would enter into force only 
after their publication thus ensuring compliance wi th Article III (1) of GATS. The information center 
that would be established at the Ministry of Economy and Reforms could serve as a central GATS inquiry point. Other similar inquiry points would be established in other governmental institutions, 
such as the Ministry of Finance, National Bank,  Ministry of Transport and Communications, thus 
ensuring compliance with paragraphs 3 and 4 of Artic le III of GATS. In addition the representative of 
Moldova confirmed that it would undertake all necessar y measures to ensure full application of other 
transparency requirements of the GATS, including GATS Article III.  The Working Party took note of these commitments (paragraph 235). 
China
 
The representative of China confirmed that publicati on of all laws, regulati ons 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 affected by a 
particular measure, identified by appropriate tari ff 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 author ities, that were responsible for authorizing, 
approving or regulating services activities whether through grant of licence or other approval.  
Procedures and the conditions for obtaining such licenses 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 enterp rises, 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 la ws, regulations and other 
measures pertaining to or affecting trade in goods, ser vices, TRIPS or the control of forex, and to the 
maximum extent possible would make these laws, re gulations and other measures available before 
they were implemented or enforced, but in no case la ter than 90 days after they were implemented or 
enforced.  The Working Party took no te of these commitments (paragraph 334). 
The representative of China confirmed that China w ould establish or designate one or more enquiry 
points where all information relating to the laws, regulations and other measures pertaining to or  WT/ACC/10/Rev.2 
 Page 173 
 
 
 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 enqui ry point and its responsibility.  The information 
would include the names of national or sub-nationa l 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 Report.  The re presentative of Chinese Ta ipei further stated that 
Chinese Taipei would ensure that from the date of accession, all laws, regulati ons, judicial decisions and 
administrative rulings relating to trade would be pu blished 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 stated th at Chinese Taipei would ensure that from the date 
of accession, all laws, regulations, judicial decision s and administrative rulings  of general application 
relating to trade in goods, as well as measures subj ect to the transparency pr ovisions of the GATS and 
TRIPS Agreement would be translat ed 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 publication would be done on an expedited basis ther eafter.  In respect of enquiry 
points required to be esta blished under the WTO Agreement or the Draft Protocol, the representative of 
Chinese Taipei stated that  Chinese Taipei would establish or de signate an enquiry point where, upon 
request of any individual or enterpri se, all information relating to the measures required to be published 
may be obtained.  Replies to enqui ries for information would generall y be provided within 30 calendar 
days after receipt of a request.  In exceptional ca ses, replies may be provided within 45 calendar days 
after receipt of a request.  Replies would be comp lete and would represent the authoritative view of 
Chinese Taipei.  The Working Party took not e of these commitments (paragraph 217). 
The representative of Chinese Taip ei stated that upon accession, Ch inese Taipei, would provide, except 
in cases of extreme emergency, a period for approp riate authorities, including those of other WTO 
members, to comment on all laws, regulations and ot her measures pertaining to  or affecting trade in 
goods, services, or TRIPS of at least 60 calendar days before such measur es were implemen ted.   If prior 
comment was not possible in such cases of emerge ncy, comments would be ac cepted and considered 
immediately after impl ementation.  The Working Party took note of these commitments 
(paragraph 219). 
Armenia
 
The representative of Armenia confirmed that, from the date of accession, all laws, regulations, 
rulings, decrees or other measures related to trade in goods or services woul d be published in its 
official publication for public review at least two weeks prior to implementation, unless a longer 
period was specified under the relevant WTO Agreement,   and that no law, rule, etc., related to trade 
in goods and services would become effective prior to such publication.  He  further stated that 
Armenia would fully implement Article X of th e GATT 1994, and Article III of the GATS and the 
other transparency requirements of WTO Agreemen ts requiring notification and publication. The 
Working Party took note of these commitments (paragraph 215). 
Cambodia  
The representative of Cambodia confirmed that fr om the date of accession all laws, regulations, 
decrees, judicial decisions and administrative rulings  of general application re lated to trade would be WT/ACC/10/Rev.2 
Page 174  
 
 published in a manner that fulfils WTO requirement s.  As such, no law or regulation related to 
international trade would become effective prior to  such publication in the Official Journal.  He 
further stated that all laws which were amende d to comply with the WTO Agreements contained 
provisions which require such publication.  Decrees , sub-Decrees and Prakas affecting international 
trade would be published in the Official Journal.  Cambodia's Constitution and the laws currently in 
place or listed in the Attachment as slated for near-term enactment would implement fully Article X 
of the GATT 1994 and the other transparency  requirements in WTO Agreements requiring 
notification and publication.  He further confirmed that by 1 January 2004, Cambodia would establish 
or designate an official journal or website, published or updated on a regular basis and readily 
available to WTO Members, individuals and enterpri ses, dedicated to the publication of all regulations 
and other measures pertaining to or affecting trad e in goods, services, and TRIPS.  The Working Party 
took note of these commitments (paragraph 217). 
Nepal
 
The representative of Nepal confirmed that, as a Member of the WTO, Nepal would fulfil the 
transparency requirements established in Article  X of GATT 1994, Article III of GATS  and other 
WTO Agreements.  Nepal confirmed that all laws, regulations or measures of general application 
pertaining to or affecting trade in goods, services  or TRIPS would be published promptly in the 
Official Gazette or in the some single official sour ce, and that no such law, regulation, etc.  would 
become effective or be enforced prior to such pub lication. The publication of such laws, regulations 
and other measures of general application would incl ude the effective date of these measures and list, 
where appropriate and possible, the products and services affected by the particular measure, 
identified for customs purposes by appropriate tariff line and classification.  The Working Party took 
note of these commitments (paragraph 147). 
- 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 below 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 th e date specified in those provisions is earlier to 
the date of entry into force of the Protocol of Ac cession:  Agreement on Implem entation of Article VI of 
GATT 1994:  1 August 1995; Agreement on Safegu ards, Articles 11.1, 11.2, 12.6 and 12.7:  
1 August 1995; Agreement on Subs idies and Countervailing Measures:  1 August 1995; Agreement on 
Technical Barriers to Trade:  1 Septembe r 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 notifications other than notifications required to be 
made on an ad hoc basis as required by the WTO Agreement.  The Working Party took note of these 
commitments (paragraph 79). 
Ecuador is committed to notify the Secretaria t 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 implementation together with the reasons therefore 
(paragraph 80). 
Mongolia
 
The representative of Mongolia confir med that draft notifications pursuant to provisions of the following 
Multilateral Trade Agreements had be en 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  WT/ACC/10/Rev.2 
 Page 175 
 
 
 force of its Protocol of Accession:  Agre ement on Agriculture; Agreement on Sanitary and 
Phytosanitary Measures; Agreement on Import  Licensing Procedures; Agreement on the 
Implementation of Article VII of the GATT 1994; and the Agreement on Technical Barrier s to Trade.  
He added that pursuant to the commitments made in th e course of the accession negotiations referred to 
in paragraph 61 below, notifications pursuant to  provisions of the follo wing Multilateral Trade 
Agreements would be submitted by  Mongolia upon entry into force of the Protocol of Accession; the 
Agreement on Subsidies and Countervailing Measur es, 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 Mongo lia in accordance with the time limits arising from 
paragraph 4(b) of Mongolia's  Protocol of Accession to the WTO.  The Working Party took note of these 
commitments (paragraph 60). 
Also see the section after paragraph 2 and the secti on 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 w ith definitive dates for compliance referred 
to in paragraphs 29, 37, 45, 80 and 88 of this Re port and would identify any delays in implementation 
together with the reasons therefore.  The Worki ng Party took note of this commitment (paragraph 90). 
Panama  
The representative of Panama said that upon entry in to force of the Protocol of Accession, Panama 
would submit notifications of legi slation pursuant to the implementati on of the following provisions of 
Multilateral Trade Agreements for which the date specif ied in those provisions is earlier than the date of 
entry into force of the Protocol of Accession, a nd any other notifications required for the following 
Agreements:  Agreement on Sanitary and Phytos anitary Measures; Agreement on Import Licensing 
Procedures; Agreement on Technica l Barriers to Trade; and the Unde rstanding on the Interpretation of 
Article XVII of the GATT 1994.  The notifications for the Agreement on Implem entation of Article VII 
of the GATT 1994 would be submitte d by 1 January 1997.  Any regulations subsequently enacted by 
Panama which gave effect to the laws enacted to  implement the above ment ioned Agreements would 
also conform to the requi rements of those Agreements.  Draft notifications for the Agreements on 
Agriculture and Subsidies and Count ervailing Measures had been examined by the Working Party and 
those notifications would be submitted to the WTO Se cretariat at the time of Panama's accession.  The 
Working Party 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 w ith definitive dates for compliance referred 
to in paragraphs 35, 53, 63 and 68 of this Report and would iden tify any delays in implementation 
together with the reasons therefore.  The Worki ng Party took note of this commitment (paragraph 114). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic said that up on entry into force of the Protocol of Accession, 
the Kyrgyz Republic would submit all initial notificat ions required by any Agr eement constituting part 
of the WTO Agreement.  Any regul ations subsequently enacted by the Kyrgyz Republic 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 Ag reement.  The Working Party took note of these 
commitments (paragraph 168). WT/ACC/10/Rev.2 
Page 176  
 
 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 require d by any Agreement constituting part of the WTO 
Agreement.  Any regulations subsequently enacted by Latvia 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 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 notifications require d by any Agreement constituting part of the WTO 
Agreement.  His Government would notify its Innov ation Fund at the latest upon entry into force of 
Estonia's Protocol of Accession.  Any regulations subsequently enacted by Estonia which gave effect to 
the laws enacted to implement any Agreement co nstituting part of the WTO Agreement would also 
conform to the requirements of that Agreement.  The Working Party took note of this commitment 
(paragraph 136). 
Jordan  
The representative of Jordan said that, at the latest  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 notific ations, as provided for in WT/ACC/JOR/31, will 
be made immediately after accessi on.  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 Ag reement.  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 requi red by any Agreement constituting part of the WTO 
Agreement.  Any regulations subsequently enacted by Georgia 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 172). 
Albania  
The representative of Albania said th at, at the latest upon entry into fo rce of the Protocol of Accession, 
Albania would submit all initial notifications require d by any Agreement constituting part of the WTO 
Agreement.  Any regulations subsequently enacted by Albania 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 these comm itments (paragraph 160). 
Oman  
The representative of Oman said that Oman woul d submit all initial notifications required by any 
Agreement constituting part of the WTO Agreement a ccording to the schedule in Table 5 attached to 
this report.  Any regulations subs equently 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).  WT/ACC/10/Rev.2 
 Page 177 
 
 
 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 require d by any Agreement constituting part of the WTO 
Agreement.  Any regulations subseque ntly enacted by Croatia 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 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 notif ications required by any Agreement constituting 
part of the WTO Agreement.  Any regulations subse quently enacted by Lithuania which gave effect to 
the laws enacted to implement any Agreement c onstituting 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 sch edule 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 abou t deadlines for all notifications required upon 
accession and immediately after accession.  Any regul ations subsequently enacted by Moldova which 
gave effect to the laws enacted to implement an y Agreement constituting part of the WTO Agreement 
would also conform to the requirements of that Ag reement.  The Working Party took note of this 
commitment (paragraph 236). 
China  
Members of the Working Party requested that Chin a 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 Pr otocol.  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 notifications  (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 any 
Agreement constituting part of the WTO Agreement would also confor m to the requirements of that 
Agreement.  The Working Party took note of these commitment (paragraph 220). 
Armenia  
The representative of Armenia said that at the lat est upon entry into force of the Protocol of 
Accession, Armenia would submit all initial notifica tions required by an Agreement constituting part 
of the WTO Agreement.  Any regulations subsequently  enacted by Armenia which gave effect to 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 these commitments 
(paragraph 217).  WT/ACC/10/Rev.2 
Page 178  
 
 FYROM
 
The representative of FYROM said that, at the latest upon entry into force of the Protocol of 
Accession, FYROM would submit all initial notificati ons required by any Agreement constituting part 
of the WTO Agreement.  Any regulations subsequen tly enacted by FYROM which gave effect to the 
laws enacted to implement any Agreement constit uting part of the WTO Agreement would also 
conform to the requirements of that Agreement.  The Working Party took note of this commitment 
(paragraph 247). 
TRADE AGREEMENTS  
Ecuador  
The representative of Ecuador stated that his Government would use its best efforts to ensure that the 
WTO provisions for notification, consultation, and other requirements concerni ng preferential trading 
systems, free trade areas, and customs unions of whic h Ecuador is a member are met, e.g., Article XXIV 
of the GATT 1994, Article V of GA TS and paragraph 3 of the Enabling Clause.  The Working Party 
took note of this commit ment (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 Artic le XXIV of the GATT 199 4, paragraph 3 of the 
Enabling Clause and Article V of the GATS.  Mo ngolia 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 Go vernment would observe the provisions of the WTO 
including Article XXIV of the GATT 1994 and Artic le V of the GATS in it s trade agreements and 
would ensure that the provisions of these WTO Ag reements for notification,  consultation and other 
requirements concerning pref erential trading systems, 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, paragrap h 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.  The Working Party took note of these commitments 
(paragraph 80). 
Kyrgyz Republic
 
The representative of the Kyrgyz Re public 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 participation in 
trade agreements, and would ensure that the provi sions of these WTO Agreem ents for notification, 
consultation and other requirement s concerning free trade areas and customs unions of which the 
Kyrgyz Republic was a member were met from the da te of accession.  He confirmed that the Kyrgyz 
Republic would, upon accession, subm it notifications and copies of its Free Trade Area and Customs  WT/ACC/10/Rev.2 
 Page 179 
 
 
 Union Agreements to the Committee on Regional Tr ade 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 comm itments (paragraph 172). 
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 Articl e V of the GATS in it s trade agreements, and 
would ensure that the provisions of these WTO Ag reements for notification,  consultation and other 
requirements concerning free trade areas and customs unions of which Latvia was a member were met 
from the date of accession.  The Working Part y took note of these comm itments (paragraph 130). 
Estonia  
The representative of Estonia stated that his G overnment would observe the provisions of the WTO 
including Article XXIV of the GATT 1994 and Articl e V of the GATS in it s trade agreements, and 
would ensure that the provisions of these WTO Ag reements for notification,  consultation and other 
requirements concerning pref erential trading systems, 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 these 
commitments (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 Arti cle V of the GATS in it s trade agreements, and 
would ensure that the provisions of these WTO Ag reements for notification,  consultation and other 
requirements concerning free trade areas and customs unions of which Jordan was a member were met 
from the date of accession.  The Working Part y took note of these comm itments (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 Article V of the GATS in its participation in trade 
agreements, and would ensure that the provision s of these WTO Agreements for notification, 
consultation and other requ irements concerning free trade areas  and customs unions of which Georgia 
was a member were met from the date of accession.  He confirmed that Georgi a would, upon accession, 
submit notifications and copies of its Free Tr ade 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 G overnment 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 provi sions of these WTO Agreem ents for notification, 
consultation and other requirement s concerning preferential trading systems, free trade areas and 
customs unions of which Albania be came a member would be met.  The Working Party took note of 
these commitments (paragraph 166). WT/ACC/10/Rev.2 
Page 180  
 
 Oman
 
The representative of Oman stated that his Government would observe the provisions of Article XXIV 
of the GATT 1994 and Article 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 
free trade areas and customs unions of which Oman was a member were met from the date of accession.  
The Working Party took note of th ese commitments (paragraph 156). 
Lithuania  
The representative of Lithuania stated that his G overnment would observe th e provisions of the WTO 
including Article XXIV of the GATT 1994 and Articl e V of the GATS in its trade agreements, and 
would ensure that the provisions of the WTO Ag reements 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 Mold ova would observe all WTO provisions, including 
those of Article XXIV of the GATT 1994 and Article  V of the GATS in the trade agreements, and 
would ensure that the provisions of these WTO Agre ements for notification, consultation and other 
requirements concerning free trade areas and custom s 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 Trad e Area and Customs Union Agreements to the 
Committee on Regional Trade Agreements (CRTAs).  He further confirmed that these Agreements 
would be 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 this commitment (paragraph 223). 
Armenia
 
The representative of Armenia informed the Worki ng Party that the Government of Armenia would 
join the Agreement on Trade in Civil Aircraft reflecting corresponding tariff commitments in its 
Schedule of Concessions on Trade in Goods. The Working Party took note of these commitments (paragraph 213). 
FYROM
 
The representative of FYROM confirmed 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 participation in 
trade agreements, and would ensure that the provi sions of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which 
FYROM is a member were met from the date of acce ssion.  He confirmed that FYROM would, upon 
accession, submit notifications and copies of its Free Trade Area Agreements, including those established in the context of the Stability Pact Memorandum of Understandi ng, to the appropriate 
WTO Councils and the Committee on Regional Trade Ag reements (CRTA).  The Working Party took 
note of these commitments (paragraph 254). 
Cambodia
 
The representative of Cambodia confirmed that  Cambodia would observe all WTO provisions, 
including those of Article XXIV of the GATT 1994 and Article V of the GATS in the trade  WT/ACC/10/Rev.2 
 Page 181 
 
 
 agreements to which it belongs, 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 Cambodia was a member were met from the da te of accession.  He confirmed that Cambodia 
would, within 12 months after accession, submit no tifications and copies of the Free Trade Area and 
Customs Union Agreements to which it belongs to  the Council for Trade in Goods for transmittal to 
the Committee on Regional Trade Agreements (CRTAs ) for review.  The Working Party took note of 
this commitment (paragraph 223). 
Nepal  
The representative of Nepal confirmed that Nepal w ould observe the relevant  provisions of the WTO 
Agreement, including Article XXIV of the GATT 1994, the 1979 GATT Decision on Differential and 
More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (Enabling 
Clause) and Article V of the GATS, in trade agreem ents to which it belongs, and would ensure that 
the applicable provisions of these WTO Agreemen ts for notification, c onsultation, and other 
requirements concerning free trade areas, customs unions or other preferential arrangements, as the case may be, of which Nepal is, or may become, a member were met from the date of accession.  The 
Working Party took note of these commitments (paragraph 151). 
CONCLUSIONS  
This section of each report lists th e commitment paragraphs in the report which are incorporated by 
reference in the Protocol of the country concerned. WT/ACC/10/Rev.2 
Page 182  
 
 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 the 
territory 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, subsidi es, limitations on presence of natu ral persons – as the limitations 
entered by original WTO Members in the Uruguay Round.   
Ecuador
    Mode 4 unbound limitations except commitments with respect to measures affecting the 
entry and temporary stay of the following categori es: managers, administrators, legal representatives 
and specialists. Limitation on total number of foreign employees. 
Mongolia   Mode 4 unbound limitations except commitmen ts 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.  Excl usion of services relating to the use of nuclear 
energy for peaceful purposes.  Subsidies in all sectors.  Limitations on real estate ownership.  Privatisation related provisions.  Mode 3 lim itations on legal form (unbound for representative 
offices) and national treatment limitations on fo reign investment.  Mode 4 commitments on intra-
corporate transferees (managers, highly skilled professionals) (maximum three years); managers 
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 fo reigners.  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.  WT/ACC/10/Rev.2 
 Page 183 
 
 
 Kyrgyz Republic  Mode 4 unbound limitations except commitments on services salespersons, intra-
corporate transferees (managers, executives and specia lists), 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 manage rial or executive positions (maximum five years), specialists, and 
persons of an enterprise engaged in substantive business (limited to management consulting) and  
business visitors (the duration of temporar y stay is limited with a 90 day visa). 
Estonia   Mode 1 and 2 limitations on eligibility fo r 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 exte nded for up to two additional years for a total 
maximum of five years); services salespersons, pe rsons 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 ut ilities.  Mode 1,2,3 and 4 unbound limitations on 
subsidies. Mode 3 limitations on Fo reign 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) Intr a-Corporate Transferees, Executives, Managers and 
Specialists, Professionals. Mode 4 residency requi rement 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 Supp liers (maximum three months); Intra-Corporate 
Transferees including managers, executives and specia lists positions (entry is limited to a three-year 
period).  
Albania
  Mode 3 limitations when buying state-owne d 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 Transfer ees, 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 ownershi p, management, operation, juridical form and 
scope of activities as set out in a licence or other form of approval establishing or authorizing the operation or supply of services by an existing fo reign 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.  
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 Re public 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 treatm ent for investment in organizing lotteries and 
eligibility for national subsidies limited to those w ho are legal persons established within the territory WT/ACC/10/Rev.2 
Page 184  
 
 of the Lithuania.  Mode 4 unb ound limitations on market access expect for  temporary presence of 
intra-corporate transferees (three years extendable fo r senior managers and executives, three years for 
specialists) and business visitors (three months per year). 
Moldova
  Mode 3 limitations on land lease not exceedi ng 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 da ys with prolongation once a year after two months 
from the date of expiration) and intra-corporate tran sferees and executives  (entry is limited to three 
years that may be extended for two additional year s, 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 pe rmitted 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 visito rs (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 Chin ese Taipei with no commercial presence in Chinese 
Taipei (entry limited to 90 days). 
Armenia   Mode 3 limitations on owners hip of land by foreign natural persons.  Mode 1,2,3,4 unbound 
with respect to subsidies - only granted to lega l entities constituted under Armenian legislation.  
Mode 4 unbound except for temporary presence of intracorporate transferees and individual service 
suppliers, (entry limited to three years then re newable), persons setting up a commercial presence, 
temporary presence of employees of an enterprise with no commercial presence and service sellers 
(entry limited to three months). 
FYROM   Mode 3 limitations on registration of fore ign service suppliers.  Mode 4 unbound except for 
temporary entry and stay of intracorporate transferees (three years, renewable for two years) and 
business visitors (90 days renewable).  Mode 1 and 2 unbound and Mode 3 full commitments 
provided registration requirements fulfilled for real es tate  and land rights.  Subsidies reserved for 
national services and service suppliers. 
Cambodia   Mode 4 national treatment  for subsidies.  Modes 1, 2, 3 national treatment no limitations 
with respect to taxes.  Market access commit ment on acquired rights.  Mode 3 limitations on 
investment incentives.  Mode 4 limitations unbound except for certain categories of business visitor. 
Nepal   Some Mode 1 national treatment and Mode 2 market access foreign currency restrictions.  
Mode 3 commitment that market access limitations will not be made more restrictive than at date of 
accession and approval conditions stipulated for fo reign investments.  Mode 4 limitations unbound 
except for temporary entry and stay of certain cate gories of service sales persons, persons responsible 
for setting up a commercial presence and intra-corporate transferees.  WT/ACC/10/Rev.2 
 Page 185 
 
 
 (b) Sector specific commitments*, 23 
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 unde rtaken the tendency is to have minor or no limitations, while 
more often a mode of supply is ex cluded (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. 
BUSINESS SERVICES  
Professional services  (Legal, Accounting, Taxation, Architectural, Engineering, Integrated 
Engineering, Urban Planning and Landscape A rchitectural Services, Private Medical and 
Dental Services, Veterinary Serv ices, 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 re quirements; Mode 4:  accreditation/qualification 
requirements.  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 fo r 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 fo reign 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 fo r engineers); national licensing requirements; 
additional limitations on mode 4. 
                                                      
* "*" Throughout section indicates "Unbound due to lack of technical feasibility" 
23 A Services Sectoral Classification List is contained in Annex 8 of document S/L/92. WT/ACC/10/Rev.2 
Page 186  
 
 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, physi otherapists, 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 shoul d 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 insurance 
schemes do not cover cost of medicare supplied ab road) 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 jurisdic tion:  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 required 
from 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 reside nt licensed auditor; full limitations in 
Mode 3 and unbound in Mode 4, but aud itors 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 fo reign 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 physicia ns or Jordanian nationalit y.  Mode 4 unbound with 
nationality limitation.  
Georgia   Legal services, accounting,, taxation, architect ural, 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 planni ng and landscape architectural services, medical 
and dental services, veterinary services : full commitments in Modes 1, 2 and 3.  Services provided by  WT/ACC/10/Rev.2 
 Page 187 
 
 
 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 lim itations 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 co mmitments in Modes 2 and 3.  Veterinary 
services : full commitments in Modes 1, 2 and 3. 
Lithuania   Legal, auditing, accounting, taxation, architectural, engineering and integrated 
engineering, urban planning and  landscape archite ctural, 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 c onsultancy on home country and 
international law.  Accounting, taxation, architectural, engi neering, 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 Mod es 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 attestation 
practice and Mode 3 restricting acc ess to natural persons having estab lished 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 plannin g and landscape architectural services :  Full commitments in 
Modes 1, 2 and 3 with restrictions on services related to architectural certification practice and professional engineer certification practice.  Veterinary services :  Full restrictions in Modes 1, 2 and 3 
with Mode 1 restrictions on services related to pr escription, diagnosis and examination and Mode 3 
restrictions on access to natural persons having est ablished an office other than in a form of a 
company and qualification requirements. 
Armenia
  Legal services:  full commitments in Modes 1,2 and 3 except limitations in Modes 1 and 3 
for drafting of legislative documents and notarising services.  Accounting services: full commitments 
in Modes 1,2 and 3.  Auditing services:  full commitments in Modes 1,2 and 3.  Book-keeping, WT/ACC/10/Rev.2 
Page 188  
 
 taxation, architectural, engineering, integrat ed engineering, urban pl anning and landscape 
architectural, medical and dental, and veterinary services: full commitments in Modes 1,2 and 3. 
FYROM
  Legal and accounting, taxation, architectural , engineering, integrated engineering services :  
full commitments in Modes 1, 2 and 3.  Auditing services: restrictions in Modes 1, 2 and 3 .  Urban 
planning, landscape architectural and veterinary services :  full commitments in Modes 1 and 2, 
Mode 3 unbound.  Medical and dental services and services provided by midwives, nurses, 
physiotherapists and para-medical personnel :  unbound (negotiations after January 2004). 
Cambodia   Legal, accounting, auditing, book- keeping, taxation, architectural, engineering, integrated 
engineering, urban planning, landscape arch itectural and specialized medical services:   full 
commitments in Modes 1, 2, 3 except Mode 3 le gal services require commercial association, Mode 1 
accounting, auditing book-keeping require commercia l presence and Mode 1 unbound in specialized 
medical services. 
Nepal   Legal, accounting , architectural, engineering,  integrated engineeri ng, urban planning and 
landscape architectural and veterinary services:  full commitments in Modes 1 and 2.  Mode 3 
limitations on maximum foreign equity capital.  Additional commitment to adopt WTO accounting 
disciplines within five years.  
Other business services    
(Computer and Related, Research and Developm ent, 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.  Other business services:  Manage ment consulting and related 
services :  full commitments in Modes 1,2 and 3, services incidental to mining :  Mode 1 unbound, full 
commitments in Modes 2 and 3, related scientific services:  Mode 1 unbound, full commitments in 
Modes 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 resea rch and opinion polling services, management 
consulting services, technical testing and analysis ser vices, services incidental to agriculture, hunting, 
forestry, fishing, mining, manufacturing, mainten ance and repair of equipment (excluding transport 
equipment), building cleaning services, photographic services and packaging services :  full 
commitments in Modes 1, 2 and 3, except Mode  1 unbound for Technical testing and maintenance 
and repair of equipment and M ode 1 unbound* for services incidental to mining and building cleaning 
services.   
Panama   Computer and related services :  full commitments.  Rental of cars without drivers :  only 
modes 1 and 2.  Advertising :  no national treatment for modes 1 and 2.  Association w ith 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 commitments.  
Liberal commitments also in some other business services.  WT/ACC/10/Rev.2 
 Page 189 
 
 
 Kyrgyz Republic  Computer and related services, research and development services, rental/leasing 
without and with operators services, advertising se rvices, management consulting services, technical 
testing and analysis services, services incidental to agriculture, hunting, forestry, mining, and manufacturing, scientific and technical consulti ng services, maintenance and repair of equipment 
(excluding transport equipment), printing and p ublishing 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 sh ips, relating to other machinery and equipment and 
other:  full commitments. Other business services :  advertising, market research and public opinion 
polling, management consulting services, services related  to management consulting, technical testing 
and analysis, services incidental to agriculture, hun ting, forestry, mining, manufacturing (some 
exclusions), energy distribution, related scientific  and technical consulting services, maintenance and 
repair of equipment (some exclusions), buildin g-cleaning, photographic, packaging, printing, 
publishing, convention and some other services:   full commitments in Mod es 1, 2 and 3 except Mode 
1 unbound* for packaging, and building-cleaning services.   
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 an d repair of equipment, photographic services, 
printing, publishi ng, 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 w ith majority national ownership.  
Market research, management consulti ng services and other business services : full commitments in 
Modes 1, 2 and 3.  Public opinion polling, technical c onsulting 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 a nd 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 : advertising, market research, management consulting services, services 
related to management consulting, technical tes ting and analysis services, services incidental to 
agriculture, hunting, forestry, fishing, mining, ma nufacturing, energy distribution, placement and 
supply services of personnel, scientific and technical consulting, packaging, p hotographic, printing, 
publishing, convention and some other 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/Rev.2 
Page 190  
 
 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 : 
advertising, market research, management consulti ng services, services related to management 
consulting, technical testing and analysis servi ces, services incidental to agriculture, hunting, 
forestry, fishing, mining, manufacturing, energy distribution, placement and supply services of 
personnel, scientific and technical consulting, pa ckaging, photographic, printing, publishing, 
convention and some other services:  full commitments in Modes 1, 2 and 3, except Mode 3 market 
access limitations for printing, publishing and conve ntion services, and some "other" services Mode 1 
unbound*.  
Croatia   Computer and related services and research and development services : full commitments in 
Modes 1, 2 and 3. 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).  Rental leasing services without operators:  full commitments in 
Modes 1, 2 and 3.  Other business services:  advertising, ma rket research and public opinion polling, 
management consulting services, services related to  management consulting, technical testing and 
analysis services (some exclusions),  services incidental to agriculture, hunting, forestry, fishing, 
manufacturing (some exclusions), energy dist ribution, related scientific and technical services, 
maintenance and repair of equipment, publis hing, convention and translation services:  full 
commitments in Modes 1, 2 and 3, except Mode 1 limitations for technical testing and analysis 
services, services incidental to energy distribution, related scientific and technical consulting services, 
and Mode 1 unbound* for maintenanc e and repair of equipment.  Placement and supply services of 
personnel:  unbound except for placement and supply of Croa tian nationals with some limitations.  
Lithuania   Computer and related, research and development,  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 ente rprises 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 lim itations on foreign ownershi p for four years after 
accession; services incidental to agricu lture, 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 developmen t, 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 and placement and supply of personnel.  
Armenia   Computer and related, research and developm ent, real estate, rental/leasing without 
operators, advertising, markets research and publ ic opinion polling, manag ement consulting and 
related, consulting incidental to manufacturing, maintenance and repair of equipment, printing and  WT/ACC/10/Rev.2 
 Page 191 
 
 
 publishing, convention, transla tion and interpretation services :  full commitments in Modes 1, 2 and 
3, except Mode 1 unbound* for real estate services; technical testing and analysis services :  Mode 1 
unbound, Mode 2 full commitments, Mode 3 limitations. 
FYROM   Computer and related, R&D on social science and humanities (except research on domestic 
historical and cultural identity) :  full commitments in Modes 1, 2 and 3.   Real estate and land 
services :  Mode 1 unbound, full commitments in Modes 1, 2 and 3.  Rental/leasing without operators 
and other business services :  full commitments in Modes 1, 2 and 3, except Mode 1 restriction on 
registration for technical testing and analysis ser vices, Mode 1 unbound for investigation and security, 
building and cleaning and packaging services. 
Cambodia   Computer and related, rental and leasing of  studio recording equipment, advertising, 
market research, management counselling and rel ated, technical testing and analysis services, 
services incidental to mining and energy distribution,  placement and supply of personnel, engineering 
related, technical consulting and packaging services:  full commitments in Modes 1, 2 and 3.  
Nepal    Computer and related, research and development, rental/leasing without operators and other 
business services:  full commitments in Modes 1 and 2.  Mode 3 limitations on maximum foreign 
equity capital.   
Communication services  
Ecuador   Telecommunications :  full commitment on all value added services; cellular telephony, full 
commitment, but no mode 1. 
Mongolia  Postal 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 national company, within five years directly (uncertain legal status of 
these commitments due to location in AD column). 
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 dist ance 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 in ter-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. WT/ACC/10/Rev.2 
Page 192  
 
 Jordan
  Courier services : full commitments in Modes 1, 2 and 3 with limitations on market access in 
Mode 3 ( requirement of 51 per cent fo reign equity until 1 January 2004).  Telecommunication 
services  (all sub-sectors): full commitments in Modes 1 a nd 2 (except that international call back is 
not allowed until 31 December 2004, some limita tions in Mode 3 until 31 December 2004. Global 
mobile personal 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 tele phone 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 service s) or 1 January 2004 (Voice telephone, Packet and 
Circuit Switched data). Payphone services: fu ll commitments in Modes 1, 2 and 3 from 
1 January 2001 and from 1 January 20 02 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 excl usive 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 lim itations in modes 1 and 3 for public telephone 
services, satellite communications, business network ser vices and telegraph and telex services to be 
phased out by end 2003. 
China :  Courier services :  Full commitments in 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 geogra phical 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 tr eatment limitations (composition of Chairman and 
board) on all except resale-based services.  Value-added telecommunication services :  full 
commitments in Modes 1, 2 and 3.   WT/ACC/10/Rev.2 
 Page 193 
 
 
 Armenia   Courier Services:  full commitments in Modes 1, 2 and 3.  Basic telecommunication 
services :  full commitments in Modes 1, 2 and 3, except unbound in modes 1 and 3 until 2014 for 
voice telephone facility based packet- and circuit-sw itched data transmission and facsimile services, 
telex and telegraph services, and public mobile services.  International value-added 
telecommunication services: full commitments in Modes 1, 2 and 3.  Telecommunication related 
services : full commitments in Modes 1, 2 and 3.   
FYROM   Postal services :  Mode 1 unbound, full commitments in Modes 2 and 3.  Printing and 
publishing services :  Full commitments in Modes 1, 2 and 3 except Mode 3 access to subsidies in 
printing services unbound.  Basic telecommunication services :   Full commitments in Modes 1, 2 
and 3  except for voice, telex, telegraph and private leased circuit services where Mode 1 and 3 
limitations until 1 January 2005 (Macedonia Te lecommunications exclusive provider).  Value-added 
telecommunication services :  full commitments in Modes 1, 2 and 3.   
Cambodia   Courier services :  full commitments in Modes 1, 2 and 3.  Basic telecommunication 
services :  Mode 1 limitations until 2009, full commitment s in Mode 2, Mode 3 limitations until 2009 
and then local share-holding requirement.  Value-added telecommunication services:  full 
commitments in Modes 1, 2 and 3. 
Nepal   Courier services :  full commitments in Modes 1 and 2. Mode 3 limitations on maximum 
foreign equity capital.  Basic telecommunication services :  full commitments in Modes 1 and 2.  
Mode 3 limitations on number of service providers un til 2009, maximum foreign equity participation 
and majority of nationals on Board of a joint venture.  Mobile telecommunication services:  full 
commitments in Modes 1 and 2.  Mode 3 limitatio ns on number of service providers until 2009, 
maximum foreign equity participation.  Value-added telecommunications : full commitments in 
Modes 1 and 2.  Mode 3 limitations on ma ximum foreign equity participation.   
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 r estrictions in Mode 3 on market access (motion 
picture and video-tape distribution services are s ubject to 50 per cent foreign equity limitation). 
Georgia   Full commitments in Modes 1, 2 and 3, excep t for sound-recording (limitations in Mode 3 
for market access).  
Oman   Full commitments in Modes 1 and 2, limita tions 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. 
Armenia   Full commitments in Modes 1, 2 and 3.   WT/ACC/10/Rev.2 
Page 194  
 
 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 li censing 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. 
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 cap ital 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 4 
unbound.  Full commitments, mode 4 unbound fo r 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 limitati ons 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 ser vices: full commitments in Modes 1, 2 and 3. 
Banking services:  full commitments in modes 1, 2 and 3 ex cept for credit lending and real property in 
Jordan cannot be mortgaged by banks outside Jord an.  Mode 3 services to be provided through banks 
and specialized financial companies. Participati on 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 fo r 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 ma rket access limitations in Mode 3.  
Georgia   Insurance and Insurance-related se rvices, non-life insurance services : full commitments in 
Modes 2 and 3 , limitations in Mode 1 (commercial presence is required). Marine, Aviation and other  WT/ACC/10/Rev.2 
 Page 195 
 
 
 Transport insurance services : commitments in Modes 2 and 3 an d unbound limitations (except direct 
insurance regarding international trans port) on market access in Mode 1. Reinsurance and 
retrospection, services auxiliary to insu rance, insurance intermediation : full commitments in Modes 
1, 2 and 3. Banking and other financial Services (all sub-sectors) : 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 a nd 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 ret rocession, insurance intermediation and services 
auxiliary to insurance : full commitments in Modes 1, 2 and 3. Banking and other financial services 
(all sub-sectors) : unbound limitations on market access in M ode 1, full commitments in Modes 2 and 
3, except for limitations on capital controls in M ode 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 per cent).  Banking and other financial services : full commitments in 
Mode 1 for financial information and adviso ry 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 insur ance, 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 treatmen t; full commitments in Mode 2 except unbound in 
market access for brokerage; Mode 3 limitations on form of establishmen t, geographic coverage, 
business scope and licenses.  Banking and other financial services : Mode 1 some elements unbound 
for market access and full commitments for nationa l treatment; full commitments in Mode 2 except 
unbound in market access for brokerage; Mode 3 limitations on geographi c 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 financ ial 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, WT/ACC/10/Rev.2 
Page 196  
 
 goods in international transit and individual life-insu rance.  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.  
Armenia
  Insurance services :  life and non-life, marine and aviati on transport insurance services, 
insurance intermediation and auxiliary services:  Mode 1 unbound except marine and aviation 
transport only to 2005.  Full commitments in modes 2.  Mode 3 limitation on banking services providing insurance.  Reinsurance and retrocession :  full commitments in Modes 1 and 2, Mode 3 
limitation on banking servi ces providing insurance.  Banking and other financial services:  some 
Mode 3 limitations for acceptance of deposits, lending, financial leasi ng, payment and money 
transmission services and guarantees and commitment s.  Mode 1 unbound for trading with full 
commitments in Modes 2 and 3.  Full commitments in Modes 1, 2 and 3 for advisory, intermediary 
and auxiliary financial services and provision and transfer of financial information. 
FYROM
  Insurance services :  Modes 1 and 2 full commitments for reinsurance and retrocession, 
maritime, aviation and commercial transportation ve hicle insurance, auxiliary services and insurance 
brokerage.  Mode 3 restrictions require joint-stock company.  Banking and other financial services :  
Mode 1 unbound, Mode 2 and 3 restrictions, except auxiliary services and provision:  full 
commitments in Modes  1 and 2 and Mode 3 restrictions, and transfer of financial information : full 
commitments in Modes 1, 2 and 3.   
Cambodia   Insurance services: life and non-life :  Mode 1 limitations, full commitments in Modes 2, 
and 3.  Reinsurance and retrocession :  full commitments in Modes 1, 2 and 3 except reinsurance 
Mode 1 and 3 limitations until 2008.  Auxiliary services :  full commitments in Modes 1, 2 and 3.  
Banking (commercial banking only) and other financial services :  acceptance of deposits, lending and 
payment and money transmission services :  Mode 1 and 3 limitations.  financial leasing, guarantees 
and commitments :  Mode 1 unbound, full commitments Mode  2, Mode 2 unbound pending laws and 
regulations.  Trading, participation in all issues of secu rities, money broking, asset management, 
settlement and clearing for financial asses, provis ion of financial information and data processing 
and advisory, intermediation and other auxiliary financial services :  Mode 1 unbound, full 
commitments Mode 2, Mode 3 unbound pending Government decisions. 
Nepal   Life and non-life insurance services :  full commitments in Modes 1, 2 and 3 (except as 
indicated in general conditions).  Rei-insurance and retrocession services :  full commitments in 
Modes 1 and 2 after 2007.  Mode 3 unbound until 2007 (except as indi cated in general conditions).  
Services auxiliary to Insurance :  full commitments in Modes 1, 2 and 3 (except as indicated in general 
conditions).  Banking and other financial services :  Modes 1 and 2 unbound except for provision and 
transfer of financial information, financial data processing and related software by suppliers of other 
financial services, and advisory services.  Full commitments in Mode 3, except derivatives and 
settlement and clearing services for financial a ssets unbound pending government decision and as 
indicated in general conditions.  WT/ACC/10/Rev.2 
 Page 197 
 
 
 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 wi th nationals require ment) and general 
accreditation/qualification requirement.   
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 per cent foreign equity  and the number of foreign engineers not to 
exceed twice the 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 servi ces), commitments in Modes 2 and 3 with limitations 
on national treatment in mode 3 limitations (not less than 50 per cent 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 engi neering 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  Construction and related engineering services: Mode 1 unbound*; full commitments in Mode 
2; Mode 3 restrictions for foreign-owned enterprises.  WT/ACC/10/Rev.2 
Page 198  
 
 Chinese Taipei
 Construction and related engineering services:  Mode 1 unbound*; full commitments 
in Modes 2 and 3. 
Armenia  Construction and related engineering services (four sub-sectors) :  Mode 1 unbound*; full 
commitments in Modes 2 and 3. 
FYROM  Construction and related engineering services (four sub-sectors) :  Mode 1 unbound; full 
commitments in Modes 2 and 3. 
Cambodia   Construction and related engineering services (four sub-sectors) :  Mode 1 unbound*; full 
commitments in Modes 2 and 3. 
Nepal   General construction work for civil engineering and other services :  full commitments in 
Modes 1 and 2.  Mode 3 limitations on maximum foreign equity participation. 
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, full 
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. Unboun d limitations on market access, full commitments on 
national  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 beve rages 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 tr ade 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 Ja nuary 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.  WT/ACC/10/Rev.2 
 Page 199 
 
 
 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 tr ade 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 trad e 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 commitme nts 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.   
Chinese Taipei   Commission agents', wholesale trade, retailing, and franchising services :  full 
commitments in Modes 1, 2 and 3.  
Armenia   Commission agents', wholesale trade, retailing, and franchising services :  full commitments 
in Modes 1, 2 and 3. 
FYROM  Commission agents', wholesale trade, retailing, and franchising services :  full commitments 
in Modes 1, 2 and 3. 
Cambodia   Commission agents and franchising services :  Modes 1, 2 and 3 unbound until end 2008, 
then full commitments.  wholesale trade, retailing and other services :  full commitments in Modes 1, 
2 and 3. 
Nepal   Commission agents services :  full commitments in Modes 1 and 2.  Mode 3 limitations on 
maximum foreign equity participation.  Wholesale and retailing services :  unbound except as 
indicated in horizontal section until certain conditions met.   Except wholesale trade and retail 
services of radio and television equipment, musica l instruments and records, music scores and tapes :  
full commitments in Modes 1 and 2.  Mode 3 limita tions on maximum foreign equity participation.  
Franchising services :  full commitments in Modes 1 and 2.  Mode 3 limitations on maximum foreign 
equity participation.   
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. WT/ACC/10/Rev.2 
Page 200  
 
 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 th an 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, cleani ng services of exhaust gases and noise abatement 
services : full commitments in Modes 1, 2 and 3. 
Oman   Sewage, refuse disposal, sanitation, cleani ng 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, sanitati on 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 for 
market access expect for environmental consu ltation services and full commitments for national 
treatment; full commitments in Mode 2; Mode 3 limitations for joint ventures.   
Chinese Taipei   Sewage, refuse disposal, sanitati on and similar and other services :  Mode 1 unbound* 
for market access.  Full commitments for nationa l treatment Mode 1 and Modes 2 and 3.   
Armenia   Sewage, refuse disposal, sanitation and sim ilar, cleaning of exhaust gasses, noise 
abatement and nature and landscape protection services :  Mode 1 unbound*.  Full commitments in 
Modes 2 and 3.  WT/ACC/10/Rev.2 
 Page 201 
 
 
 FYROM  Sewage, refuse disposal, sanitation and sim ilar, cleaning of exhaust gasses, noise abatement 
and nature and landscape protection services :  Mode 1 unbound.  Full commitments in Modes 2 
and 3. 
Cambodia   Sewage, refuse disposal, sanitation and similar, cleaning of exhaust gasses, noise 
abatement, nature and landscape protection and other services :  full commitments in Modes 1, 2 
and 3. 
Nepal   Sewage, refuse disposal and sanitation and similar services :  full commitments in Modes 1 
and 2. Mode 3 limitations on maximum foreign equity participation.   
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, ra il transport equipmen t 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 mod es 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, maintenan ce 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 WT/ACC/10/Rev.2 
Page 202  
 
 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 commitments 
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 co mmitments in Modes 1, 2 and 3. 
Selling and marketing, computer reservation system - full commitments in Modes 1, 2 and 3 except 
for limitations on market access in Mode 3 (foreign equity limited to 51 per cent). Auxiliary services : 
commitments in Modes 1, 2 and 3 with limitations on market access in Mode  3 (foreign equity limited 
to 51 per cent).  
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, commitment s 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, cust oms clearance and container station and depot  WT/ACC/10/Rev.2 
 Page 203 
 
 
 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 v essels; 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 :  
limitations in Mode 1; full commitmen ts 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.   
Armenia   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 :  Maintenance and repair of equipment :  
Mode 1 unbound*, full commitments in Modes 2 and 3.  Road transport services :  passenger and 
freight transportation:  full commitments in Modes 1, 2 and 3 except for Mode 1 limitations on 
national treatment for public roads and entry permits; Maintenance and repair of equipment : :  Mode 
1 unbound*, full commitments in Modes 2 and 3.  Services auxiliary to all modes of transport:  cargo 
handling and storage and warehouse services   Mode 1 unbound*, full commitments in Modes 2 and 
3:  freight transport agency and inspection services:  Full commitments in Modes 1, 2 and 3 except 
Mode 1 and 3 limitations on customs clearance. 
FYROM   Air transport services:   Mode 1 unbound, full commitments in Modes 1 and 2, supporting 
services and CRS full commitments in Modes 1, 2 and 3.  Rail and road transport services : Sewage, 
refuse disposal, sanitation and similar, cleani ng of exhaust gasses, noise abatement and nature and 
landscape protection services :  Mode 1 unbound.  Full commitments in Modes 2 and 3.  Pipeline 
transport:  full commitments in Modes 1, 2 and 3.   
Cambodia   Maritime services :  unbound.  Air transport services:  aircraft repair and maintenance, 
selling and marketing of air transport and CRS services :  full commitments in Modes 1, 2 and 3.  
Road transport services:  full commitments in Modes 1, 2 and 3.  Pipeline transport services :  
Mode 1 and 3 limitations, full commitments in Mode 2. 
Nepal   Air transport services  maintenance and repair of aircraft and CRS, pipeline transport and 
storage and warehouse services:  full commitments in Modes 1 and 2.  Mode 3 limitations on 
maximum foreign equity participation.  
Tourism services  
Ecuador   Hotels, restaurants, travel agencies and tour operators : full commitments in Modes 1, 2 
and 3.  WT/ACC/10/Rev.2 
Page 204  
 
 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 lim itations (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 agenci es, 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 agenci es, tour operators and guides services : full commitments in 
Modes 1, 2 and 3. 
Jordan   Hotel services (excluding ca sinos) 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. 
Albania   Hotels, restaurants, travel agenci es, 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 restau rants limited to 49 per cent). 
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 t our 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 limitati ons for natural persons re:  Chinese travelling to 
Hong Kong, China; Macao, China; and Chinese Taipei.  WT/ACC/10/Rev.2 
 Page 205 
 
 
 Chinese Taipei   Hotels and restaurants, travel age ncies 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 provision of services only be travel agency or tour operator and full commitments in national treatment; Mode 4 limitations on applications for travel-
guide examinations.   
Armenia
  Hotels and restaurants: :   Mode 1 unbound*, full commitments in Modes 2 and 3.  travel 
agencies, tour operators and tourist guide services:  full commitments in Modes 1, 2 and 3. 
FYROM  Hotels and restaurants: :   Mode 1 unbound*, full commitments in Modes 2 and 3.  travel 
agencies, tour operators and tourist guide services:  full commitments in Modes 1, 2 and 3. 
Cambodia   Hotels :  Full commitments in Modes 1, 2 and 3 except Mode 3 limitations for 3* hotels 
and higher.  Restaurants :  Mode 1 unbound*, full commitments in Mode 2, Mode 3 limitations.  
Travel agencies  and tour operators services :  full commitments in Modes 1, 2 and 3 except Mode 3 
foreign equity participation limited for travel agencies.  Tourist guide services :  full commitments in 
Modes 1, 2 and 3.   
Nepal   Tourism, restaurants, hotel lodging (star hotels only) and grade restaurants :  full 
commitments in Modes 1 and 2.  Mode 3 limitati ons on maximum foreign equity participation. 
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 treatme nt abroad; Mode 3, head or deputy of health 
facility to be qualified medical doctor, all prof essional 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 physic ian 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).  
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). WT/ACC/10/Rev.2 
Page 206  
 
 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 so cial services facilities - management, and 
ownership : unbound limitations in Mode 1 (except for te lemedicine) 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 hea lth 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 servic es 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 employ ees; Mode 4 limitations on medical licenses.   
Armenia   Hospital and other human health services:  Mode 1 unbound*, full commitments in 
Modes 2 and 3 
FYROM  Hospital and other human health services:  unbound. 
Cambodia   Hospital services for ownership and management  of private hospitals and clinics only :  
full commitments in Modes 1, 2 and 3 except  requi rement for at least one national director for 
technical matters. 
Nepal   Hospital services :  full commitments in Modes 1 and 2. Mode 3 limitations on maximum 
foreign equity participation and medical experts can work for one year maximum. 
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 services) 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 fo r cinema theatre operation services.  Commitments 
in Mode 2 but unbound li mitations on national treatment for cinema theatre operation services with 
Mode 3 exception for access to subsidies. 
Jordan   Other entertainment services (theatri cal, singer group) and circus troupes : unbound 
limitations in Mode 1,  full commitments in Modes 2 and 3 (except foreign circus to be sponsored by  WT/ACC/10/Rev.2 
 Page 207 
 
 
 a registered national).  News agency services and lib raries, 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.), ne ws agency services and libraries, archives and 
museums, sporting and other recreational services : full commitments in  Modes 1, 2 and 3. 
Albania   Entertainment (including ci nema theatre operation services) : unbound limitations in Mode 
1, full commitments on market access in Modes 2 a nd 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 treatment 
in 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 cine ma 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 co mmitments in market access and   unbound 
limitations in national treatment; Mode 3 commi tments except for access to subsidies.  Libraries, 
archives, museums and other cultural services :  unbound limitations in Modes 1 and 2; Mode 3 
limitations re:  immovable a nd 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 ex cept for access to subsidies. 
Chinese Taipei   News agency, sporting and other recreational services :  full commitments in Modes 
1, 2 and 3.   
Armenia   Entertainment (other than audiovis ual) and sporting and recreational services :  full 
commitments in Modes 1, 2 and 3. 
FYROM   Other entertainment and cultural services :  Market access Mode 1 unbound, full 
commitments Modes 2 and 3 except access to subs idies; national treatment unbound in Modes 1 and 
2, full commitments in Modes 3 and 4.  News agency services :  full commitments in Modes 1, 2 and 3 
except Mode 3 market access unbound.  Sporting and other recreational services :  full commitments 
in Modes 1, 2 and 3. 
Cambodia   Other entertainment:   cinema theatre services :  full commitments in Modes 1, 2 and 3. 
Nepal   Other entertainment services:  cinema theatre services:  full commitments in Modes 1 and 2.  
Mode 3 limitations on maximum fore ign equity participation.   
Education services  
Bulgaria   Privately funded adult education :  full commitment.  Privately funded primary and 
secondary education :  no (MA) mode 1, access only for juri dical persons (no natural persons and no 
associations), compliance with state educational and health requirements.  No commitments on higher 
education. WT/ACC/10/Rev.2 
Page 208  
 
 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 (wit h nationality requirement in Mode 3). 
Georgia   Primary, secondary, higher and adult education services : full commitments in Modes 1, 2 
and 3. 
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 Educa tion 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 educ ation 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 o verseas studies and education services :  full 
commitments in Modes 1, 2 and 3 with Mode 3 lim itations on president/cha irman and composition of 
board.   
Armenia   Higher and adult education services :  full commitments in Modes 1, 2 and 3.   
FYROM   National treatment unbound in all modes for grants and scholarships.  Secondary, higher 
and adult education services :  full commitments in Modes 1, 2 and 3.  
Cambodia   Higher, adult and other educational services :  full commitments in Modes 1, 2 and 3.  WT/ACC/10/Rev.2 
 Page 209 
 
 
 Nepal   Higher, adult and other education services :  full commitments in Modes 1 and 2.  Mode 3 
limitations on maximum foreign equity particip ation (except if funded from state resources).   
MFN Exemptions  
Ecuador   Audiovisual services :  Ibero-American Cinematographic Agreement and Latin American 
Cinematographic Agreement (preferential). 
Bulgaria    Audiovisual services :  bilateral and plurilateral agreemen ts on co-production of audio-visual 
works (preferential); European audio- visual agreements (preferential).  Transport services:   Passenger 
and freight transportation on internal waterways (p referential).  Passenger and freight transportation 
by rail (preferential).  Road passenger and freight tr ansportation (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 in warehouse services 
in sea and rivers harbours, including services rela ting to containers and goods in containers 
(reciprocal).  Legal services  (preferential).  Medical services  (preferential). 
Panama   All sectors : very broad exemption on legal agreem ents between governments of the region 
(preferential).  All sectors : preferential treatment for suppliers  operating under Pana ma 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 transpor t: bilateral and plur ilateral agreement 
on road transport (preferential).  Sales and marke ting of air transport services and CRS: bilateral air 
transport agreements (reciprocal).  Audio-visual services : bilateral and plurilate ral 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 agreemen ts on co-production of  
audiovisual works; European audio-vi sual 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). Licence 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 pr oduction 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 works and production and distribution of television WT/ACC/10/Rev.2 
Page 210  
 
 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 agreem ents 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, bilatera l 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 Chin a and agreements of cargo sharing. 
Chinese Taipei   All sectors :  reciprocity of land rights and ac quisition 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. 
Armenia   Road transport services (passenger and freight) :  bilateral (reciprocal).  Audiovisual 
services :  bilateral and plurilateral agreements on co-production a nd European support programmes 
(preferential). 
FYROM   Audiovisual services :  bilateral, plurilateral agreemen ts on co-production and European 
support programmes (preferential).  Educational services :  bilateral agreements for exchange 
programmes.  CRS and sales and marketing of air transport services :  exemption if no equivalent 
treatment in country of origin of parent carrier of system vendor.  Road transport services :  bilateral 
agreements regulating traffic rights (reciprocal). 
Cambodia   Audiovisual services :  bilateral and plurilateral ag reements on co-production, support 
programmes and access to broadcasting transmission.  Land transport:   bilateral and plurilateral 
agreements on facilitation of transport and transit transport agreements.  Internal waterways :  bilateral 
and plurilateral agreements for ships of count ries concerned operating in Mekong river basin.  
Maritime transport :  bilateral and plurilateral agreements on ships of countries concerned operating in 
Siam Gulf. 
Nepal   All sectors :  bilateral agreement on allocation of non-convertible currency effected by 
commercial banks without involvement of Central Bank.  Audiovisual services :  bilateral and 
multilateral agreements on co-production.  Toursim :  plurilateral agreement on higher allocation of 
convertible currency for travel purposes.  WT/ACC/10/Rev.2 
 Page 211 
 
 
 ANNEX 5 
Transitional Arrangements  
The following commitment paragraphs are numbered according to the original Working Party Reports 
for reference purposes.  They have been grouped toge ther by subject, for the purposes of comparison. 
 ECONOMIC POLICIES Non-discrimination 
China
 
In particular, the representative of China confirme d that measures would be taken at national and 
sub-national level, including repeal or modificati on of legislation, to provide full GATT national 
treatment in respect of laws, regulations and othe r measures applying to internal sale, offering for 
sale, purchase, transportation, distribution or use of the following: 
– After sales service  (repair, maintenance and assistance), including any conditions applying to 
its provision, such as the MOFTEC third Decr ee of 6 September 1993 , imposing mandatory 
licensing procedures for the supply of after- sales service on various imported products; 
– Pharmaceutical  products, including regulations, no tices and measures which subjected 
imported pharmaceuticals to distinct procedures and formulas for pricing and classification, or which set limits on profit margins attainab le and imports, or which created any other 
conditions regarding price or local content whic h could result in less favourable treatment of 
imported products; 
– Cigarettes
, including unification of the licensing 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 transitional period of two years to fully unify the licensing requirements.  Immediately upon accession, 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 Chin a's "Administrative Measures on Imported 
Spirits in the Domestic Market", and other provisions which imposed distinct criteria and 
licensing for the distribution and sale of different categories of spirits, including unification of the licensing requirements so that a single licence authorized the sale of all spirits irrespective 
of their country of origin; 
– Chemicals
, including registration procedures applicab le to imported products, such as those 
applied under China's "Provisions on the Envir onmental Administration of Initial Imports of 
Chemical Products and Imports and E xports of Toxic Chemical Products"; 
– Boilers and pressure vessels , including certification 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, whic h had to be equitable in relation to those 
chargeable for like products of domestic origin. 
The representative of China stated that in the 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 le gislation.  The Working Party took note of these 
commitments (paragraph 23, see also Annex 1A)).  WT/ACC/10/Rev.2 
Page 212  
 
 POLICIES AFFECTING TRADE IN GOODS 
Trading rights 
China
 
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 rais ed by some members of the Working Party, the 
representative of China confirmed that China would pr ogressively liberalize the right to trade in such 
goods by increasing the number of designated entities pe rmitted to import goods in each of the three 
years of the transition period specified in Annex 2B .  The representative of China added that China 
would eliminate import and export volume as a cr iterion for obtaining the right to trade these 
products, reduce minimum capitalizati on 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 Ch ina.  At the end of three years, all enterprises 
in China and all foreign enterprises and individuals  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 w ould constitute a quantitative restriction on imports 
or exports.  The Working Party took note of these commitments (paragraph 86).  
Cambodia  
The representative of Cambodia confirmed that it was not the intent of his Government that the 
current requirements for importa tion of pharmaceuticals or of veterinary medicines should 
discriminate against imports.  In this regard, he further confirmed that no later than 1 June 2005, 
Cambodia would amend its legislation, e.g., th e Law on Drug Management and Prakas No. 82 of 
31 March 1999 on "Procedures for Exports and Imports of Pharmaceuticals", so as not to abridge the 
right to import and to export, and that any register ed entity could be the importer or exporter of 
record.  He confirmed that from that date, Cambod ia 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, includi ng 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 in particular that this  was recognized as without prejudice to requirements 
that might be placed on distributors of domestic an d imported products to preserve plant, animal or 
human health, life, or safety.  The Working Pa rty took note of these commitments (paragraph 50). 
IMPORT REGULATION 
Fees and Charges for Services Rendered 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 appli cation of the 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 annual 
revenues from collection of the fee would not exceed the cost of customs clearance operations items subject to the fees.  Information regarding the appl ication and level of the fee, revenues collected and 
their use would be provided to WTO Members upon re quest.  The Working Party took note of these 
commitments (paragraph 37).  WT/ACC/10/Rev.2 
 Page 213 
 
 
 Jordan  
The representative of Jordan confirmed that from the date of accession, Jordan would impose any fees or 
charges for "services rendered" to im portation or exportation only in c onformity with Article VIII of the 
GATT 1994.  He further confirmed th at the fee described in paragr aph 71 for the authentication or 
certification of import documents by Chambers of  Commerce or consular o fficials in the exporting 
country would be fixed at JD 21 per transaction from the date of accession.  Th e practice of requiring 
such certifications would be elim inated by 31 December 2002.  Info rmation regarding the 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 72). 
Application of Internal Taxes on 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 those app lied to similar domestically  produced goods, and that 
this practice is not in conformity with Article III.  Ecuador would equa lize the application of the tax no 
later than 31 July 1996.   The Working Part y took note of this commitment (paragraph 19). 
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 III of 
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, which is currently being de veloped, that envisages 
the following methods of determination of the excise tax levels:  (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 th e basis of specific, measurable characteristics of 
the product or the component parts of the product, wh ich 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). 
Lithuania  
The representative of Lithuania stated that, from the date of accession, Lithuania would, with two 
exceptions, apply its domestic taxes on products, in cluding those listed in paragraphs 62 to 65 and 
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 beverag es, would be equalized 
or otherwise brought into conformity with Artic le 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). 
Armenia  
The representative of Armenia confirmed that his Government had enacted legislation that would 
eliminate, as of 31 December 2008, the existing ex emption from the value added tax of domestic 
agricultural production sold by producers and for  sale s of veterinary products.  He added that during WT/ACC/10/Rev.2 
Page 214  
 
 this period, the scope of the exemption would not be in creased, either in terms of coverage or level of 
exemption, nor would the scope or amount of the ta x exemption be restored if  it were reduced during 
this period.  He further confirmed that, to ensure transparency during this pe riod, Armenia would notify 
the General Council annually of the status of the tax exemption, and on its scope and level.  Upon 
request, Armenia would consult w ith WTO Members concerning the status of the VAT exemption and 
its effect on their trade.  The Working Part y took note of these comm itments (paragraph 65). 
FYROM
 
The representative of FYROM stated that, from the date of accession, FYROM would, with one 
exception, apply its domestic taxe s on products, including those liste d in paragraphs 85 to 96 and 
Tables 3(a), 4(a) and 4(b) in strict compliance with Article III of the GATT 1994, in a non-
discriminatory manner to imports regardless of countr y of origin and to domestically-produced goods.  
FYROM's excise taxes applied to imported and domest ic tobacco products would be equalized or 
otherwise brought into conformity with Article III  of the GATT in accordance with the timetable 
contained in Table 3(b) and the Amendments to th e Law on Excise Taxes of June 2002.  The Working 
Party took note of these commitments (paragraph 97).   
Quantitative import restrictions, including prohibitions, quotas and licensing systems 
Ecuador  
The representative of Ecuador indica ted that his Government would elim inate by the date of accession 
all non-tariff import and export restri ctions (including all quantitative restrictions currently in place in 
the agricultural sector) that cannot be justified specifically under WTO provi sions (e.g., bans, quotas, 
permits and licenses), in particular the Agreements  on Agriculture and Import Licensing Procedures, and 
Article XI of the GATT 1994.  In this regard, Ecua dor would eliminate by 1 July 1996  its import bans 
on used articles listed in paragraph 32, replacing th em as necessary with the application of objective 
criteria uniformly applied to domestic and imported goods for the pr otection 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 clot hing, automobiles and tires.  Such measures would not be applied or 
re-introduced after accession to th e WTO unless specifically  provided for in the WTO.  The Working 
Party took note of this comm itment. (paragraph 34).   
China  
Some members of the Working Party noted that th ere were a large number of non-tariff measures in 
existence in China, both at the national and sub- national levels, which appeared to have a trade 
restrictive or trade distorting effect.  Those memb ers requested that China undertake a commitment to 
eliminate and not to introduce, re-introduce or a pply non-tariff measures other than those specifically 
identified and subject to phased elimination in Anne x 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 WTO Agreement.  The Working Party took note of this commitm ent (paragraph 122 and Annex 3). 
Some members of the Working Party noted that China had provided a list of non-tariff measures in 
respect of which China was prepared to commence phased elimination, contained in Annex 3 of the 
Draft Protocol.  Those members stated that Chin a should eliminate the measures listed in accordance 
with the schedule provided in Annex 3, during the pe riods specified in Annex 3.  For measures subject 
to phased elimination, China should provide for grow th in the quota over the relevant period specified 
in Annex 3.  Those members also noted that the pr otection afforded by the measures listed in Annex 3 
should not be increased or expanded in size, scope , or duration, nor any new measures be applied, 
unless justified under the provisions of the WT O Agreement (paragraph 124 and Annex 3).   WT/ACC/10/Rev.2 
 Page 215 
 
 
 Chinese Taipei  
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 woul d require importers to have an approved 
abandonment/replacement right as a pplicable to domestically built fish ing boats.  He also stated that 
Chinese Taipei would eliminate the import ban on mo torcycles over 150cc 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 also stated that the restrictions on motorcycle access to roads would generally apply only 
to the two major cross-island motorways in Chinese Taip ei.  He stated that restrictions on motorcycle 
access to roads would not be barriers to market access and that Chinese 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).  
FYROM
 
The representative of FYROM confirmed that, from the date of accession or as otherwise provided for 
in the timetable outlined in Table 5(a), no later than 31 December 2003, FYROM would eliminate and 
would not introduce, re-introduce or apply quantitativ e restrictions on imports, or other non-tariff 
measures such as licensing, quotas, bans, permits , prior authorization requirements, licensing 
requirements, and other restricti ons having equivalent effect, th at cannot be justified under the 
provisions of the WTO Agreement.  He further conf irmed that the legal authority of the Government 
of FYROM to suspend imports and exports or to a pply 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, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreem ents on Agriculture, Application of Sanitary 
and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to 
Trade.  The Working Party took not e of these commitments (paragraph 107). 
Cambodia
 
The representative of Cambodia confirmed that, no later than 1 June 2005, Cambodia would eliminate 
quantitative restrictions on the im portation of fertilizers , pesticides and other agricultural inputs as 
described in paragraphs 75 and 76 a nd establish a WTO-consistent met hod of registration and review of 
imported agricultural chemicals.  Requirements related to the safe storage and domestic distribution of 
these products would apply only to domestic distribu tors or to importers using bonded storage prior to 
domestic distribution.  He further confirmed that, in the context of Cambodia's implementation of the 
WTO Agreement on Technical Barrier s to Trade, that from 1 January 2007 Cambodia would rely on the 
provisions of that Agreement to regulate domestic a nd international trade in these items, and that the 
commitment contained in paragraph 50 would also apply to requiremen ts for registration and licensing 
fees for importers of agricultu ral inputs from 1 June 2005.  The Working Party took note of these 
commitments (paragraph 77). 
Customs Valuation 
Nepal  
The representative of Nepal stated that legisla tion on the valuation of imports for customs and 
taxation purposes conforming to the requirements of  the Agreement on Customs Valuation would be 
enacted by 1 July 2004.  Nepal would progressive ly implement the Agreement on Customs Valuation WT/ACC/10/Rev.2 
Page 216  
 
 in accordance with the action plan in Table 3, an d with the understanding that during this period the 
scope of implementation of other aspects of the Ag reement, as described in paragraphs 55 and 56, 
would be applied by Nepal.  Fu ll implementation will start from 1 January 2007.  The Working Party 
took note of these commitments (Paragraph 57). 
Cambodia
 
The representative of Cambodia stat ed that legislation on the valua tion of imports for customs and 
taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be 
enacted by 1 July 2004.  Cambodia would prog ressively implement the Agreement on Customs 
Valuation in accordance with the action plan in Table 7, and with the understanding that during this 
period the scope of implementation of  other aspects of the Agreement, as  described in paragraphs 89, 90 
and 91 would be applied by Cam bodia.  Full implementation will start from 1 January 2009.  The 
Working Party took note of this commitment (paragraph 93). 
Rules of Origin 
Cambodia  
The representative of Cambodia confirmed that his Government intended to comply fully with the 
provisions of the WTO Agreement on Rules of Orig in in the application of preferential and non-
preferential rules of origin and would be able to do so after enactment of the new Customs Law and 
its implementing regulations, no later than 1 January 2005.  In particular, the requirements of Article 
2(h) and Annex II paragraph 3(d) of the Agreemen t, 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 Cambodia's Law on Customs from the da te of its promulgation, or if necessary, by 
government decree, no later than 1 January 2004.  The Working Party took note of this commitment 
(paragraph 96). 
EXPORT REGULATIONS 
Export Subsidies 
Panama  
In response to questions and comments from members of the Working Party, indicating concerns in 
relation to the compatibility of the various expor t incentive schemes with the provisions of the 
GATT 1994 and the Agreement on Subsidies and C ountervailing Measures, the representative of 
Panama stated that, in his Government's view, the CAT scheme was compatible with the provisions of 
Article XVI of the GATT 1994 and with the pr ovisions of the Agreement on Subsidies and 
Countervailing Measures in so far as transitional arra ngements are foreseen to permit the elimination 
of this programme over an extended period of time,  as they applied to developing countries.  The 
representative of Panama also provided details of Pa nama's export promotion scheme.  The legislative 
basis for the scheme was Law No. 108 of 30 De cember 1974.  That law established an export 
incentive mechanism for non-traditional goods wholly or partly produced or processed in Panama, by 
granting a certificate which could be used as a credit towards direct taxes payable to the State.  The 
Tax Allowance Certificate (CAT) could be used to pay taxes up to an amount equivalent to 
20 per cent of the national value added of the exporte d goods.  Such certificates were transferable by 
endorsement, were exempt from any kind of tax and di d not bear interest.  He added that following 
the provisions set out in the Agreement on Subsidies and Countervailing Measures, Panama had decided to eliminate these tax benefits pr ogressively.  Law No. 28 of 20 June 1995 Adopting 
Measures for General Production Tax Incentives and Es tablishing Other Provisions, provided that up 
to 31 December 2000, the value of the CAT will re main 20 per cent of the national value added.   WT/ACC/10/Rev.2 
 Page 217 
 
 
 From 2001 through December 2002, CATs would fall to 15 per cent of the national added value.  The 
incentive was scheduled to be fully eliminated by 31 December 2002.  Enterprises in receipt of other 
tax exemptions could not use the CAT scheme (paragraph 62).  
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, includi ng those prohibited subsidies covered by Law 
No. 3 of 1986, including all registrations granted to  enterprises prior to enactment of the law Adopting 
General Production Tax Incentives and Establishing Ot her Provisions, (Law No. 28 of 20 June 1995) 
and Incentives for Export Promotion under Law No . 108 of 30 December 1974 (as amended by Law 
No. 28 of 20 June 1995).  Consistent with this  obligation, Panama would provide explanatory 
information in its annual notification of subsidies under Article 25 of the Agreement on Subsidies and 
Countervailing Measures and Article XVI:1 of the GATT 1994 to enable other Members to confirm 
that such programmes are being progressively e liminated.  The above-mentioned subsidy measures 
would be notified as provided for in the WTO Ag reement 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 Subsid ies 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 Re public stated that the lease payment exemption for export-oriented 
and import substitution production provided for the Bishkek Free Economic Zone and other such free 
zones which could be considered to conflict with the requirements of the Ag reement on Subsidies and 
Countervailing Measures would be eliminated 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 perfor mance and import substitution incentives within free 
economic zones, in conformity with the requirement s of the Agreement on Subsidies and Countervailing 
Measures had been adopted and impl emented as of 23 June 1998, prior to  the Kyrgyz Republic's date of  
accession.  The Working Party took not e of these commitme nts (paragraph 83). 
The representative of the Kyrgyz Republic confirme d that no government or public body within the 
territory of the Kyrgyz Republic provides any ot her subsidy which was inconsistent with the 
provisions of Article 3 of the Ag reement on Subsidies and Countervailing Measures.  He stated that 
his Government would terminate, by 31 Decemb er 2002, all incentives granted under prior foreign 
investment laws which had retained their validity following enactment of the Foreign Investment Law 
of September 1997.  The Working Party to ok note of these commitments (paragraph 84). 
Jordan  
The representative of Jordan stat ed that the following programmes we re export subsidies, which met a 
definition of a prohibited subsidy within the meani ng of Article 3 of the Agreement on Subsidies and 
Countervailing Measures:  (i) the Income Tax Law No. 57 of 1985 and its amendments, which 
authorized partial or total exemptions from income  tax for profits on certain exports, and Decision 
No. 3394 of 1994 pursuant to this Law, which ex empted from income tax profits on all exports 
(except phosphate and potash) to non-protocol c ountries and territories, i.e. all countries and 
territories except Israel, Lebanon, Palestinian Aut hority and Saudi Arabia; and (ii) the discount 
facility below the going interest rate for commerc ial documents operated by  the Central Bank of 
Jordan.  He confirmed that Jordan had taken appropriate legal measur es in September 1999 (Council 
of Ministers Decision No. 12-9-76) to eliminate these export subsidies by 31 December 2002 (paragraph 125). WT/ACC/10/Rev.2 
Page 218  
 
 The representative of Jordan confirmed that Jordan  would eliminate the export subsidies described in 
paragraph 125 by 31 December 2002.  He further c onfirmed that from the date of accession, Jordan 
would not maintain nor introduce an y other prohibited subsidies.  The representative of Jordan stated 
that, in accordance with Article 28 of the WTO Agreement on Subsidies and Countervailing Measures, these two export subsidy pr ograms would be notified upon accession. 
 The Working Party 
took note of these commitments (paragraph 126). 
Cambodia  
Some Members considered the existing system of remission of import fees and waiver of duty for 
certain goods used by certain investors to be highly complex, lacking in transparency and prone to abuse, and therefore encouraged Cambodia to impl ement a duty drawback scheme consistent with the 
Agreement on Subsidies and Countervailing Measures.   Pending the implementation of a functioning 
duty drawback programme limiting rebates to the amount of tariff and tax incorporated in the 
exported product, the current programmes would n eed to be notified as subsidies as they did not 
appear to qualify as valid duty drawback schemes (paragraph 119).   
The representative of Cambodia confirmed that any subsidy programmes provided by his Government 
after accession would be administered in conformity with the Agreement on Subsidies and 
Countervailing Measures, including Article 27, a nd that all necessary information on Cambodia's 
export subsidies and other 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 Cambodia's Protocol of Accession.  He also conf irmed that Cambodia would either eliminate the 
existing system of remission of import fees and wa iver of duty for certain goods used by certain 
investors or establish a functioning duty drawback system consistent with WTO provisions, through 
amendment of the Law on Investment, as necessary,  by the end of 2013.  The Working Party took 
note of these commitments (paragraph 120). 
INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
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 manner, 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 
on 1 July 1993.  These include the incentives for fore ign investment in sectors such as mining, metal 
processing, machinery and infrastructure, which grante d (i) partial and full tax relief during a five to 
ten year period, and (ii) tax abatement in a three year period for foreign invested enterprises which 
exported more than 50 per cent of their output.  Cons istent with this objective, the representative of 
Mongolia committed  that the subsidies granted under that program 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 Measures 
and Article XVI:1 of the GATT 1994 which was suffi ciently precise to enable other Members to 
confirm that such programs 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 Measu res upon accession, and that Mongolia applied no 
other subsidies which fall within the meaning of proh ibited 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 Part y took note of these commitments (paragraph 23).  WT/ACC/10/Rev.2 
 Page 219 
 
 
 Technical Barriers to Trade  
Jordan  
The representative of Jordan stated that Jordan's Standardization De partment was gradually reviewing 
the remaining 1,110 mandatory standards to replace them with voluntary standards or with technical 
regulations, consistent with Artic le 2 of the 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). 
Georgia  
The representative of Georgia confirmed that from the date of accession, all ex isting Soviet-era "GOST" 
and other regional standards would be voluntary with  respect to products imported from WTO member 
countries or from other non-CIS c ountries.  GOST and other regional st andards would continue to apply 
mandatorily only to products produced in Georgi a or imported from non-WTO member CIS states.  
These standards would be replaced with internationa l standards, or technica l regulations based on 
international standards, in accord ance with the timetable outlined in WT/ACC/GEO/28, and be fully 
replaced by May 2002.  With respect to the items fo r which certification remain ed mandatory in Georgia 
(Table 5(a)), he further confirmed that imported pr oducts meeting either inte rnational, European, or 
GOST standards would be accepted.  Georgia would ac cept conformance assessme nt certificates issued 
by internationally recognized authorities of the e xporting countries, or approval s provided by recognized 
independent conformity assessment bodies or agencies recognized by "Sakstandarti", with respect to 
these standards.  Georgia would also reduce furthe r the number of categories of imported products 
subject to mandatory cer tification prior to the end of 1999, notifying the revised list to the WTO by 
1 January 2000, and would complete the process of conversion to voluntary certification in accordance 
with the timetable outlined in WT/ACC/GEO/28.  Upon request of WTO members, Georgia would meet 
to discuss these measures and thei r impact on trade with a view to resolving problems.  The Working 
Party took note of these co mmitments (paragraph 99). 
Nepal  
The representative of Nepal confirmed that Nepal would progressively implement the Agreement on 
Technical Barriers to Trade in a ccordance with the Action Plan in Table 5 and with the understanding 
that during this period the scope of implementation of other aspects of the Agreement, as described in 
paragraph 97 would be applied by Nepal.  Ne pal would implement fully the provisions of the 
Agreement on Technical Barriers to Trade, including  compliance with the Code of Good Practice by 
1 January 2007.  The Working Party took note of these commitments (paragraph 98). 
Cambodia  
The representative of Cambodia stated that Cambodia would progressively implement the Agreement 
on Technical Barriers to Trade in accordance w ith the action plan in Table 10 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph 129 would be applied by  Cambodia.  Full implementation will start from 
1 January 2007 without recourse to any further tran sitional period.  The Working Party took note of 
this commitment (paragraph 131).   WT/ACC/10/Rev.2 
Page 220  
 
 Sanitary and Phytosanitary Measures  
Jordan
 
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 shel f-stable products currently appearing on the lists 
of these two standards.  He further confirmed that  Jordan would eliminate shelf-stable products from 
the coverage of these two standard s by 30 June 2000.  He added th at Jordan would establish within 
one year regulations and procedures in line with  international 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 replied that the new La ws on Agriculture, Standa rds and Metrology, and 
Food Control, all to be enacted before the end of February 2000, defined clear ly the relevant mandates 
for the Ministry of Agriculture, the Ministry of Health, and the Jordan Institute of Standards and 
Metrology.  Jordan was evaluating the process of  sampling, inspecting and testing of food to 
streamline and eliminate any redundancies observe d with the assistance of the World Bank and 
USAID.  The reform process would be completed by  the end of June 2000, and by then the activities 
of all Jordanian bodies involved in the testing a nd/or sampling of frozen foodstuffs would be in 
conformity with all relevant provisions of th e Agreement on the Application of Sanitary and 
Phytosanitary Measures, including those relating to Control, Inspection and Approval Procedures 
(Annex C).  The refrigeration requirements for meat  were applied to protect consumers against 
deceptive practices in the absence of legisla tion on consumer protec tion (paragraph 148). 
The representative of Jordan confirmed that, as fro m 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 inspection and t esting procedures.  The new Law on Agriculture 
would include provisions of Annex C of the WTO Agreement on the Application of Sanitary and 
Phytosanitary Measures.  All instructions and t esting procedures would be in accordance with 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 paragraphs  1(a), 1(e) and 1(g) of Annex C from the date of 
accession.  Jordan would implement the least trad e restrictive 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 rema ining prohibitions on th e use of powdered milk 
by industrial users of dairy products would be  abolished as soon as legislatively possible upon 
accession, and in any event no late r than within 12 months from the date of accession.  The Working 
Part took note of these commitments (paragraph 149). 
Nepal
 
The representative of Nepal confirmed that Nepal would progressively implement the Agreement on 
Sanitary and Phytosanitary Measur es in accordance with the Action Plan in Table 7 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph 106 woul d be applied by Nepal.  Ne pal would implement fully the 
provisions of the Agreement on Sanitary and Phyt osanitary Measures by 1 January 2007.  He also 
confirmed that Nepal would consult with WTO Members upon request if they deemed that any 
measures applied during the transition period affected their trade negatively.  The Working Party took 
note of these commitments (paragraph 107).    WT/ACC/10/Rev.2 
 Page 221 
 
 
 Cambodia  
The representative of Cambodia confirmed that Cambodia would implement progressively the 
provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within 
the timetable provided for in the Action Plan for Implementation in Table 11, and would ensure full 
implementation of the Agreement no later than 1 January 2008, and with the understanding that 
during this period the scope of implementation of ot her aspects of the Agreement, as described in 
paragraph 141 would be applied by Cambodia.   He further confirmed that Cambodia should consult 
with WTO Members upon request if they deemed that any measures applied during the transition 
period affected their trade negatively.  The Working Party took note of these commitments (paragraph 142). 
Trade-related Investment Measures 
Ecuador
 
The representative of Ecuador acknowledged that the tr ade related investment measures described in this 
paragraph were inconsistent with the provisions of the Agreement on TRIMS.  He confirmed that these 
measures would be eliminated prior to 1 January 2000.  Regarding this prog ramme, Ecuador committed 
to provide the information in Annex III to the Coun cil for Trade in Goods for the information of the 
TRIMS Committee.  During the period in which thes e measures are applied, Ecuador shall not modify 
the terms so as to increase the de gree of inconsistency with the prov isions of the TRIMS Agreement, in 
particular Article 2.  In order no t to disadvantage established enterp rises  which are subject to these 
measures, Ecuador will consider a pplying the same measures to the investments during the transitional 
period (i) where the products of such investment are lik e products to those of the established enterprises, 
and (ii) where necessary to avoid distorting the conditions of competit ion between the new investment  
and the established enterprises.  Ecuador will notif y 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 terminat ed at the same time.  The Working 
Party took note of these co mmitments (paragraph 76). 
Agricultural Policies 
Ecuador  
The representative of Ecuador said that his Govern ment undertook to operate this tariff adjustment 
mechanism in conformity with the provisions 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 WTO Ag reement on Agriculture, Ec uador would gradually 
eliminate the price band system within a seven year  period in accordance with the time table annexed 
to Ecuador's Protocol of Accession.  During the pe riod 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). 
Panama  
Regarding export subsidies, the representative of Pana ma stated that because of the nature of the CAT 
programme, it is not possible to provide for deta iled commitments on the reduction of amounts of the 
subsidies and volume of agricultural products benefiting from such subsidies during the 
implementation period as compared to the base peri od.  However, Panama would reduce the base in 
which the CAT subsidy is calculated from 20 per cent  to 15 per cent of the national value added by 
1 January 2001, and would terminate the CAT pr ogramme on 31 December 2002.  This commitment 
is reflected in the relevant column of the supporti ng tables and document reference of Part IV of the WT/ACC/10/Rev.2 
Page 222  
 
 agricultural country schedule.  The agricultural country schedule of Panama is reproduced in 
Part I - Goods of the Annex to the Protoc ol of Accession of Panama (paragraph 52).  
Latvia
 
The representative of Latvia said that during a trans ition period to expire on 1 January 2003, Latvia 
would forego the 5 per cent de minimis  exemption for product-specific domestic support and for non-
product specific domestic support in calculati ng its Current Total AMS as provided for in 
paragraph 4 (a) of Article 6 of the Agreement on Agriculture, 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 year of the said transition period.  Accord ingly, during the trans ition period, Latvia would 
not be required to include product-specific domestic  support or non-product specific domestic support 
in calculating its Current Total AMS pursuant to pa ragraph 4 (a) of Article 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 product-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). 
TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Ecuador
 
The representative of Ecuador confirmed that the date  of application of the pr ovisions of the Agreement 
on Trade-Related Aspects of Intellectual Property Rights for Ecuado r will be no later than 31 July 1996.  
The Working Party took note of th is commitment (paragraph 78). 
Nepal  
The representative of Nepal confirmed that Ne pal would apply the Agreement on Trade-Related 
Intellectual Property Rights by no later than 1 Janu ary 2007 according to the action plan in Table 10 
with the understanding that during this period protec tion for intellectual property rights listed in 
paragraphs 136 and 137 would be applied in Nepal.  The Working Party took note of this commitment 
(paragraph 138). 
Cambodia  
The representative of Cambodia confirmed that Cambodia would apply the Agreement on Trade-
Related Aspects of Intellectual Pr operty Rights no later than 1 January 2007 according to the Action 
Plan in Table 12 with the understanding that during th is period protection for intellectual property rights 
listed in paragraphs 204 and 205 woul d be applied in Cambodia.  The Working Party took note of this 
commitment (paragraph 206).   
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