G/MA/W/180  
 
12 September 2022  
(22-6691) Page: 1/3 
Committee on Market Access    
 
INTROD UCTION OF HARMONIZED SYSTEM 20 22
 CHANGES INTO  
WTO SCHEDULES OF CONCESSIONS  
DRAFT WAIVER DECISION  
The General Council,  
Having regard  to Articles IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized Syste m") has, in addition to facilitating international trade 
and the analysis of trade statistics, ensured greater uniformity in countries' customs classification, thus 
enabling them to monitor and protect the value of tariff concessions;  
Noting  that, in accor dance with Article 16 of the Harmonized System Convention, the Council of the 
World Customs Organization adopted a Recommendation on 29 June 20 19 concerning amendments 
to the Harmonized System which will come into force on 1 January 2022 ("HS2022") , and th at 
complementary amendments to the HS2022 nomenclature have been accepted as a result of the 
Council Recommendation of 25 June 2020 and 24 June 2021 ; 
Noting the procedure adopted by the Gen eral Council to introduce HS20 22 changes to Schedules of 
Concessions1, which in certain cases may require negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex2 to this Decision would need more time to proceed 
with consult ations or possible Article XXVIII negotiations;  
Considering that other Members not listed in the Annex to this Decision may already have domestically 
implemented HS20 22 changes, or may intend to do so, pending incorporation of such changes into 
their Sched ules of Concessions, and may also desire to be covered by this waiver;  
Decides, in view of the exceptional circumstances, to suspend the application of the provisions of Article 
II of GATT 1994:  
a) for those Members listed in the Annex, for a further year until 31  December 20 23; 
and 
b) for any other Member not listed in the Annex that notifies the Committee on Market 
Access of its wish to be included in the waiver decision from the date of 
implementation of the HS 2022 changes for that Member until 31 December 2023;  
to the extent necessary for the purpose of enabling such Members to domestically implement the 
recommended amendments to the Harmonized System nomenclature pending incorporation of such 
changes into their Schedules of Concessions, subject to the fol lowing conditions:  
 
1 Decision of 23 November 2021, WT/L/1123.  
2 Column one  of the Annex lists the Members; c olumn two indicates the Member's date of 
implementation of HS20 22 changes ; and column three indicates whether the Member has also implemented 
the complementary amendments.  G/MA/W/180  
 
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  i. Members covered by paragraphs (a) and (b) of this Decision shall, where 
necessary, promptly enter into negotiations and/or consultations with 
interested Members pursuant to paragraphs 1 -3 of Article  XXVIII of GATT  1994;   
ii. The negotiations  and/or consultations mentioned above shall, to the extent 
possible, be completed by 31 December 2 023; and  
iii. In accordance with the provisions of Article XXVIII:3 of GATT 1994, applied 
mutatis  mutandis  to the present waiver, pending the entry into force of t he 
results of the negotiations and/or consultations mentioned above, the other 
Members will be free to suspend concessions initially negotiated with the 
Member concerned to the extent that they consider that adequate compensation 
is not offered by the Memb er concerned.  G/MA/W/180  
 
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  ANNEX  
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER  
UNDER THE ABOVE DECISION  
 
Member  Date of Implementation of the  
WCO Council Decision  
 
Adopted on 29 
June 2019  Adopted on 25 
June 2020  Adopted on 24 
June 2021  
1.     
 
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