WT/L/1185  
 
19 December 2023 
(23-8688) Page: 1/3 
   
 
 
INTROD UCTION OF HARMONIZED SYSTEM 20 22
 CHANGES INTO  
WTO  SCHEDULES OF CONCESSIONS  
WAIVER DECISION  
Adopted on 1 3 December 2023  
The General Council,  
Having regard  to Articles  IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO  Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized System") has, in addition to facilitating international trade 
and the analys is 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 accorda nce with Article  16 of the Harmonized System Convention, the Council of the 
World Customs Organization adopted a Recommendation on 29 June 2019 concerning amendments to 
the Harmonized System which came  into force on 1  January  2022 ("HS2022") , and that  
complementary amendments to the HS2022  nomenclature have been accepted as a result of the 
Council Recommendation s of 25 June 2020 and 24  June 2021; 
Considering  that the General Council by its decision of 20 December 20 221 acting pursuant to the 
provision s of Articles  IV:2 and IX:3 of the WTO Agreement, suspended the application of the provisions 
of Article  II of GATT 1994 for certain Members, from the date of implementation of HS20 22 changes 
for those Members until 31  December 2023, to the extent necessar y to implement domestically the 
HS20 22 changes pending incorporation of such changes into their Schedules of Concessions, subject 
to certain conditions;  
Noting the procedure adopted by the Gen eral Council to introduce HS20 22 changes to Schedules of 
Concessions2, which in certain cases may require negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex3 to this Decision would need more time to proceed 
with consultations 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 Schedules of Co ncessions, 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, until 31  December  2024; and  
 
1 WT/L/1164 . 
2 Decision of 23  November  2021, WT/L/1123 . 
3 Column one  of the Annex lists the Members; c olumn two  indicates the Member's date of 
implementation of HS20 22 changes ; and column s three  and four  indicate whether the Member has also 
implemented the two sets of complementary amendments.  WT/L/1185  
 
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  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  2024; 
to the extent necessary fo r 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 following conditions:  
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 mentio ned above shall, to the extent 
possible, be completed by 31  December  2024; and  
iii. In accordance with the provisions of Article  XXVIII:3 of GATT  1994, applied 
mutatis  mutandis  to the present waiver, pending the entry into force of the 
results of the negotiatio ns and/or consultations mentioned above, the other 
Members will be free to suspend concessions initially negotiated with the 
Member concerned to the extent that they consider that adequate compensation 
is not offered by the Member concerned.  WT/L/1185  
 
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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. Australia  1 January  2022   
2. Canada  1 January  2022 1 January  2022 1 January  2022 
3. China  1 January  2022 1 January  2022 1 January  2022 
4. Colombia  1 January  2022 1 January  2022 1 January  2022 
5. Costa Rica  1 January  2022 1 January  2022 1 January  2022 
6. Dominican Republic  1 January  2022 1 January  2022 1 January  2022 
7. Ecuador  1 September  2023 1 September  2023 1 September  2023 
8. El Salvador  1 January  2022 1 January  2022 1 January  2022 
9. European Union  1 January  2022 1 January  2022 1 January  2022 
10. Hong Kong, China  1 January  2022 1 January  2022 1 January  2022 
11. India 1 January  2022 1 May 2022  
12. Korea, Republic of  1 January  2022 1 January  2022 1 January  2022 
13. Macao, China  1 January  2022 1 January  2022 1 January  2022 
14. Norway  1 January  2022 1 January  2022 1 January  2022 
15. Paraguay  31 March  2022 31 March  2022 31 March  2022 
16. Philippines  1 July 2022 1 July 2022 1 July 2022 
17. Russian Federation  1 January  2022 1 January  2022 1 January  2022 
18. Switzerland  1 January  2022 1 January  2022 1 January  2022 
19. The Separate Customs 
Territory of Taiwan, 
Penghu, Kinmen and Matsu  31 December  2023 31 December  2023 31 December  2023 
20. Thailand  1 January  2022 1 January  2022 1 January  2022 
21. United States  27 January  2022 27 January  2022 27 January  2022 
 
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