G/MA/W/23/Rev.18  
 
24 March  2022  
(22-2521)  Page: 1/112 
Committee on Market Access    
 
SITUATION OF SCHEDULES OF WTO MEMBERS  
NOTE BY THE SECRETARIAT1 
Revision  
It was agreed at the Market Access Committee meeting of 22  June 1999 that Annex II of document 
G/MA/63, setting out the situation of schedules of WTO Members, would be updated periodically.2 
In this connection, please find attached an update of the status of Members' schedules incorporating 
information up to 21 March 2022 . The intro ductory text contained in Annex  II of the original 
document G/MA/63 has been upd ated to take into account developments since the last revision.  
_______________  
 
1  INTRODUCTION  
1.1.  Each WTO Member has a Schedule of concessions3, sometimes referred to as a "Goods 
Schedule", most of which are either annexed to the Marrakesh Protocol to the GATT 1994 or to a 
Protocol of Accession4. The Uruguay Round Schedules of some Members incorporate by reference 
concessions pre -dating the Uruguay Round or indicated that the new concessions are "without 
prejudice" to their GATT Schedule and, as a result, many of these concessions remain valid under 
the WTO .5  Although it is frequent to refer to "the" Schedule of a Member, tariff and other concessions 
can be contained in several legal instruments that, together, set out that Member's obligations.  
1.2.  The attac hed table reflecting the current situation of schedules of WTO Members has been 
prepared for information purposes in order to assist, inter alia , the project team in the Secretariat 
updating the CTS files into HS19966, HS20027, HS20078, HS20129 and HS2 01710. The pending work 
 
1 This document has been prepared under the Secretariat's own responsibility and is without prejudice 
to the positions of Members or to their rights and obligations under the WTO.  
2 See G/MA/M/19, paragraph 4.1.  
3 Paragraph 1 of the Marrakesh Protocol to th e GATT 1994 provides: "The schedule annexed to this 
Protocol relating to a Member shall become a Schedule to GATT 1994 relating to that Member on the day on 
which the WTO Agreement enters into force for that Member." This usage followed the convention in e arlier 
GATT 1947 tariff protocols under which a "Schedule" of proposed concessions became a legally -binding 
"Schedule" upon its entry into force. See also Article XI of the WTO Agreement.  
4 Certain commitments are not directly reflected in the Schedules. F or example, s upporting Tables 
relating to commitments on agricultural products (AGST Supporting Tables) and specifically identified in Part IV 
of the Schedules annexed to the Marrakesh Protocol can be found in WTO document series G/AG/AGST. 
Supporting Tabl es of acceded Members are now circulated in the WT/ACC or WT/ACC/SPEC document series. 
These documents can be obtained from the WTO website 
http://www.wto.org/english/trato p_e/agric_e/supporting_tables_e.htm . 
5 The situation of Pre -Uruguay Round schedules can be found in GATT documents TAR/W/7 and 
TAR/W/85.  
6 Decision of 27  May 2009 (WT/L/756), Procedures Leading to the Verification and Certification of HS96 
Changes Relating to the Schedules of 64 Members.  
7 Decision of 15  February  2005 (WT/L/605), A Procedure for the Introduction of Harmonized 
System  2002 Changes to Schedules of Concessions Using the Consolidated Tariff Schedules (CTS) Database.  
8 Decision of 15 Dece mber 2006 (WT/L/673), A Procedure for the Introduction of Harmonized 
System  2007 Changes to Schedules of Concessions Using the Consolidated Tariff Schedules (CTS) Database.  
9 Decision of 30 November 2011 (WT/L/831), Procedure for the In troduction of Harmon ized 
System  2012 Changes to Schedules of Concessions Using the Consolidated Tariff Schedule (CTS) Database.  
10 Decision of 7 December 2016 (WT/L/995), Procedure for the In troduction of Harmonized 
System  2017 Changes to Schedules of Concessions Using the Con solidated Tariff Schedule (CTS) Database.  G/MA/W/23/Rev.18  
 
- 2 - 
 
  on Schedules of concessions derives from obligations related to the introduction of the Harmonized 
System and its subsequent amendments, the results of the Uruguay Round, modifications or 
rectifications to the Schedules, as well as renegotiations under Article  XXVIII of the GATT 1994 . 
Some background information on these issues has been provided for ease of reference .  
1.3.  The table consists of the following columns:  
Column 1 :  Indicates the item number in the table.  
Column  2: Lists the WTO Members in alphabetical order , in accordanc e with document 
WT/INF/43/Rev. 22. It also indicates whether or not the Member is a party to the Harmonized System 
Convention.  
 
Column 3 : Indicates th e Roman numeral assigned to the Member's schedule. Its equivalent Arabic 
numeral is included in parenthesis for ease of reference.  
 
Column 4 : Indicates the situation of the Pre -Uruguay Round schedule, if any.  
 
Column 5 : Indicates whether the schedule is an nexed to the "Marrakesh Protocol  to the 
GATT  1994" (MP) or to a Protocol of Accession  (PA). The date of accession and references to the 
relevant documentation is included for the latter.  
 
Column 6 : Provides information on the transposition of Uruguay Round  schedules into the 
Harmonized System and its subsequent amendments. In the case of Members having acceded after 
1 January  1995, it also indicates the tariff nomenc lature used in the S chedule annexed to its protocol 
of accession.  
 
Column 7 :  Provides information on the rectifications/modifications undertaken by the Member, if 
any. 
 
Column 8 :  Provides information on renegotiations under Article XXVIII of the GATT 1994 initiated 
by the Member, if any.  For additional information  on these procedu res, please refer to G/MA/W/123  
and revisions . 
 
2  THE HARMONIZED SYSTEM AND ITS AMENDMENTS  
2.1  Introduction of the Harmonized System  
2.1.  Following the entry into force of the Harmonized System (HS)11 on 1 January 1988 (HS88), 
the pre -UR schedules of those GATT Contracting Parties that were also contracting parties to the HS 
Convention were required to be transposed into the HS nomenclature12. The GATT Committee on 
Tariff Concessions developed procedur es for this purpose13. A number of schedules were transposed, 
certified , and annexed to Protocols14 and some Members undertook to renegotiate their schedules 
in connection with the implementation of the HS. The Geneva (1994) Protocol15 was one of these 
tariff protocols and the timing of its conclusion coincided with the preparation of Members' Uruguay 
Round Schedules, but it did not enter into force. On 10 November 2005, the Council for Trade in 
Goods adopted special procedures to certify these Schedules16. The status of  pre-UR schedules is 
set out in column 4 of the table. The term "None" is used for those Mem bers which did not have a 
 
11 The Harmonized System (HS) nomenclature, which was developed in the World Customs Organization 
(formerly the Customs Cooperation Council), entered into force on 1  January  1988 through a Convention. As of 
1 Octobe r 2020 , there are 1 13 WTO Members (counting the EU -27 as one), which are contracting parties to the 
HS Convention . The remaining 24 WTO Members apply the HS in spite of not being contracting parties to it.  
12 Article 3 of the HS Convention obliges HS contracting parties to ensure that their customs tariff and 
statistical nomenclatures are in conformity with the Harmonized System. It is  to be noted that  those GATT 
Contracting Parties that were not contracting parties to the HS, but nevertheless applied the HS in their national 
customs tariff, also undertook this exercise in order to keep the authentic texts of their schedules up to date and 
in conformity with their domestic  customs tariff.  
13 Decision of 12 July 1983, GATT BISD 30S/17.  
14 See GATT doc. TAR/W/67/Rev.15 and TAR/W/47/Rev.12.  
15 GATT doc. L/7463, distributed on 24 May 1994 (BISD 41S/3).  
16 See G/C/M/82, section D.  G/MA/W/23/Rev.18  
 
- 3 - 
 
  GATT S chedule of concessions. It should, however, be noted that these Members did submit a 
Schedule either during the Urugua y Round or at the time of their accession  to the WTO .  
2.2.  The Harmonized System Committee of the World Customs Organization (WCO) undertakes a 
periodic review of the HS nomenclature to take account of changes in technology and patterns in 
international trade,  and recommends amendments to it. The first set of such modifications came 
into force on 1  January  1992 (HS92). A second, more substantial, set of amendments came into 
force on 1  January  1996 (HS96), a third one on 1  January  2002 (HS2002) , a fourth one on 
1 January  2007 (HS2007) , and a fifth one on 1 January  2012 (HS2012).17 A sixth set of amendments 
entered  into force on 1  January  2017 (HS2017) . Some necessary correctio ns and complementary 
amendments, which were inadvertently omitted, were  accepted pursuant to the Recommendation 
of 11 June 2015 of the Customs Cooperation Council and enter ed into force on 1  January 2018 . 
However, HS contracting parties were encouraged to implement them both on 1 January  2017.  
The seventh  set of amendments en tered into force on 1 January  2022 (HS2022) . 
2.2  First Amendments to the HS (HS92)  
2.3.  With a view to keeping the authentic texts of GATT schedules up to date and in conformity with 
the national customs tariff, in 1991 the Committee on Tariff Concessions adopted s implified 
procedures to implement the HS92 and any future changes relating to the HS.18  Eleven GATT 
Contracting Parties followed these procedures and submitted the required documentation, with only 
one of them still pending.19  
2.3  Second Amendments to the HS (HS96)  
2.4.  Members made use of the 1991 procedures to introduce  modifications to the sched ules 
resulting from the introduction of HS96. A total of 49 Members submitted the required 
documentation, out of which: 29 were full loose -leaf schedules20, 19 reflected only the HS96 
changes, and one included information on a preliminary basis.21 The Gene ral Council adopted a 
"collective waiver" , subject to certain conditions,  suspending the application of Article II of the GATT 
for 33  Members.22  This initial waiver was renewed on ten occasions and covered a varying number of 
Members.23  The General Counc il noted at its last renewal that, although it would be the last time that 
an extension of the HS96 waiver would be granted collectively, Members were not precluded from 
requesting the suspension of GATT Article II on an individual basis .24  Since then, th e General Council 
has adopted 48 individual waiver requests from 13 Members.25  
2.5.  Noting that 64 developing Members had not followed the 1991 procedures to introduce the 
modifications resulting from the introduction of HS96, the General Council adopted a new  set of 
ad hoc procedures.26  It instructed the Secretariat to conduct the technical work for the transposition 
of the Schedules, using the Consolidated Tariff Schedule database (CTS) as a working tool . The files 
 
17 See G/MA/W/1 00 and G/MA/W/105.  
18 Decision of 8  October  1991, Annex to L/6905, GATT BISD  39S/300.  
19 See GATT docs. Let/1793, TAR/M/34 and TAR/M/35.  
20 See Decision of 29  November  1996, G/L/138.  
21 For a detailed list, see G/MA/TAR/2/Rev.47.  
22 WT/L/124 and WT/L/124/Corr.1 . The Annex to the first "collective waiver" listed the following Members:  
Argentina; Brazil; Brunei Darussalam; Canada; Colombia; Cuba; Cyprus; Czech Republic; European Union; 
Hungary; Iceland; India; Indonesia; Israel; Malaysia; Mexico; Norway; Paraguay ; Philippines; Poland; 
Singapore; Slovak Republic; Slovenia; South Africa; Sri Lanka; Switzerland; Thailand; Tunisia; Turkey; 
United  States; Uruguay; Venezuela, Bolivarian Republic of; and Zimbabwe.  
23 WT/L/173, WT/L/216, WT/L/243, WT/L/268, WT/L/281, WT/L /303, WT/L/338, WT/L/351, WT/L/379, 
WT/L/400.  
24 WT/L/400, item number (v).  
25 The General Council received and approved individual requests from Argentina (WT/L/464, WT/L/485, 
WT/L/523, WT/L/590, WT/L/618, WT/L/653, WT/L/692, WT/L/733, WT/L/757, and WT/L/80 1); Brazil 
(WT/L/454); El Salvador (WT/L/456, WT/L/486, and WT/L/525); Israel (WT/L/455, WT/L/487, WT/L/531, 
WT/L/554, WT/L/568, WT/L/589, and WT/L/639); Malaysia (WT/L/465, WT/L/529, WT/L/569, and WT/L/619); 
Morocco (WT/L/462, WT/L/488, and WT/L/530); Nor way (WT/L/459 and WT/L/489); Pakistan (WT/L/466 and 
WT/L/528); Panama (WT/L/458, WT/L/524, WT/L/570, WT/L/620, WT/L/652, WT/L/693,  WT/L/734, and 
WT/L/758); Paraguay (WT/L/461); Switzerland (WT/L/460); Thailand (WT/L/463, WT/L/490, and WT/L/527); 
and Venez uela, Bolivarian Republic of (WT/L/457, WT/L/491, and WT/L/526) .  
26 Decision of 27  May 2009 (WT/L/756), Procedures Leading to the Verification and Certification of HS96 
Changes Relating to the Schedules of 64 Members.  G/MA/W/23/Rev.18  
 
- 4 - 
 
  were subject to multilateral review in dedi cated sessions of the Committee on Market Access. 
The transposition of all the 64 Members concerned  has been concluded and certified .27 
2.4  Third Amendment to the HS (HS2002)  
2.6.  On 18 July 2001, t he General Council established a new set of procedures for the introduction 
of HS2002 changes into the schedules of concessions.28 Although HS2002 had been implemented 
by most WTO Members, only 35 of them submitted the documentation required by these 
procedures.29  With a view to further facilitating and simplifying t he introduction of HS2002 changes 
in the schedules of concessions of all Members, on 15  February  2005, the General Council adopted 
a set of amendments to the procedures in which the Consolidated Tariff Schedule (CTS) database 
was to be used as a working to ol. The Secretariat was instructed to transpose the schedules of all 
developing countries.30   
2.7.  Although the Secretariat concluded the technical work on most Schedules, procedures 
remained outstanding for a high number of files , in spite of the absence of c omments by other 
Members and due to the lack of approval or comments by the Member concerned.31  With a view to 
redressing this situation, on 14  December  2010, the General Council adopted a new decision 
amending the procedures.32  As a result , modification s to 116 schedules have been approved at the 
multilateral reviews and circulated pursuant to the 1980 Procedures for modification and rectification 
of Schedules33. One procedure has not been certified due to ongoing domestic procedures by the 
concerned Mem ber.  
2.8.  The General  Council has adopted twenty  "collective waivers" and one individual waiver 
suspending the application of Article II of the GATT34 on an annual basis until 31  December  2022. 
The latest waiver applies to one Member.35 The General Council established, in addition, a set of 
procedures and conditions that would need to be followed by any other Member wishing to be 
covered by the waiver.36 
2.5  Fourth Amendment to the HS (HS2007)  
2.9.  On 15 December 2006, t he General Council adopted  procedures for the introduction of HS2007 
changes  into schedules of concessions.37 On 30 November 2011, Members adopted a decision 
amending the transposition procedures leading to the certification of HS2007 changes.38  Under the 
revised procedures, devel oped country Members, and developing countries that made a notification 
by 31  December  2011, shall  prepare their own transposition  while t he Secretariat shall transpose 
the schedules of all remaining Members.  
2.10.  As a result of the procedures for the introduction of HS2007 changes into schedules of 
concessions, 112 schedules have been approved in multilateral review  and circulated pursuant to the 
1980 Procedures for modification and rectification of Schedules .39  
 
27 For more information , see JOB/MA/41/ Rev.10. 
28 WT/L/407.  
29 See G/MA/TAR/4/Rev.8.  
30 Decision of 15  February  2005, WT/L/605.  
31 See JOB/MA/42.  
32 Decision of 14 December 2010 (WT/L/807), Amendment to the Procedures Leading to the 
Certification of HS2002 Changes.  
33 See JOB/MA/42/Rev. 26.  
34 The Decisions are contained in documents WT/L/469, WT/L/477 (in respect of Romania), WT/L/511, 
WT/L/562, WT/L/5 98, WT/L/638, WT/L/674, WT/L/712, WT/L/744, WT/L/786, WT/L/808, WT/L/832, 
WT/L/873 , WT/L/900 , WT/L/945, WT/L/967, WT/L/996, WT/L/1026, WT/L/1048, WT/L/1082 , WT/L/1104 , and 
WT/L/1124 . 
35 The waiver decision contained in document WT/L/ 1124 covers China .  
36 The Decision indicates that those Members not listed in the Annex, that have approved their draft 
HS02 files and whose draft HS02 files have been released for multilateral review, shall notify the Committee on 
Market Access of their wish to be included in th e waiver decision.  
37 WT/L/673.  
38 WT/L/830.  
39 For more information , see document JOB/MA/104/Rev. 29. G/MA/W/23/Rev.18  
 
- 5 - 
 
  2.11.  The General Council has also adopted sixteen "collective waivers" suspending the application of 
Article II of the GATT on an annual basis until 31  December  2022.40 The waivers also provide that any 
other Member could be included therein upon request. There are currently eight Members covered 
by the collective waiver.41 
2.6  Fifth Amendments to the HS (HS2012)  
2.12.  On 30 November 2011 , the General Council adopted procedures for the introduction and 
certification of HS2012  changes  into schedules of concessions.42 Under this decision, "developed 
country Members, and developing countries that made a notification by 31 December 2011, shall 
prepare their own transposition and the Secretariat shall transpose the schedules of all remaini ng 
Members ".  
2.13.  As a result of the procedures for the introduction of HS20 12 changes into schedules of 
concessions, 103 schedules have been approved in multilateral review  and circulated pursuant to the 
1980 Procedures for modification and rectification of S chedules .43  
2.14.  The General Council has adopted eleven  "collective waivers" suspending the application of 
Article  II of the GATT on an annual basis until 31  December  2022.44 The waiver also provides that 
any other Member could be included therein upon request. There are currently 23 Members covered 
by the latest waiver.45 
2.7  Sixth Amendment to the HS (HS201 7) 
2.15.  On 7 December 2016, t he General Council adopted procedures for the introduction an d 
certification of HS201 7 changes  into schedules of concessions.46  Under this decision, "Members  that 
made a notification by 31 December 201 6 shall prepare their own transposition and the Secretariat 
shall transpose the schedules of all remaining Members ".  
2.16.  As a result of the procedures for the introduction of HS20 17 changes into Schedules of 
concessions, 64 schedules have been approved in multilateral review  and circulated pursuant to the 
1980 Procedures for modification and rectification of Schedules. 47 
2.17.  The General Council has adopted six "collective waiver s" suspending the application of 
Article  II of the GATT until 31  December  2022.48 The waiver also provides that any other Member 
could be included therein upon request. There are currently 31 Members ( counting the European 
Union as one) covered by the latest  waiver.49 
 
40 WT/L/675, WT/L/675/Add.1, WT/L/675/Add.2, WT/L/675/Add.3 and WT/L/675/Add.4, WT/L/713, 
WT/L/745, WT/L/787, WT/L/787/Add.1, WT/L/787/Add.2, WT/L/809, WT/L/8 33, WT/L/874, WT/L/901, 
WT/L/946, WT/L/968, WT/L/997, WT/L/1027, WT/L/1049, WT/L/1083 WT/L/1105 , and WT/L/1125.  
41 The waiver decision contained in document WT/L/11 25 lists the following Members: Argentina; Brazil; 
China; Dominican Republic;  European Union;  Malaysia; Philippines;  and Thailand.  
42 WT/L/831.  
43 See document JOB/MA/129 /Rev.1 5. 
44 WT/L/834, WT/L/875, WT/L/875/Add.1, WT/L/902, WT/L/947, WT/L/969, WT/L/998, 
WT/L/998/Add.1, WT/L/1028,  WT/L/1050, WT/L/1084 , WT/L/1106 , and WT/L/1126 . 
45 The waiver decision contained in document WT/L/ 1126 lists the following Members: Argentina; 
Australia; Brazil; China; Colombia; Costa Rica; Dominican Republic; Ecuador; European Union; Guatemala; 
India; Kazakhstan; Korea, Republic of; Malaysia; Mexico; Ne w Zealand; Norway; Philippines; Russian 
Federation; Singapore; Switzerland; Thailand; and United  States.  
46 WT/L/831.  
47 For more information , see document JOB/MA/ 143/Rev. 6. 
48 See WT/L/999, WT/L/999/Add.1, WT/L/999/Add.2,  WT/L/999/Add.3,  WT/L/999/Add.4,  
WT/L/999/Add.5,  WT/L/999/Add.6,  WT/L/999/Add.7 and  WT/L/999/Add.8; WT/L/1029, WT/L/1029/Add.1, 
WT/L/1029/Add.2 and WT/L/1029/Add.3; WT/L/1051 and WT/L/1051/Add.1; WT/L/1085; WT/L/1107 , and 
WT/L/1127 . 
49 The waiver decision contained in document WT/L/ 1127 lists  the following Members: Argentina;  
Australia; Brazil; Canada;  China, Colombia; Costa Rica;  Dominican Republic; Ecuador; El Salvador;  
European  Union; Guatemala; Honduras; Hong Kong, China; India, Israel; Kazakhstan; Korea, Republic of; 
Macao, China; Montene gro; New Zealand; Norway; Pakistan; Paraguay; Philippines; Russian Federation; 
Switzerland ; The  Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu ; Thailand; United States; 
and Uruguay.  G/MA/W/23/Rev.18  
 
- 6 - 
 
  2.8  Seventh Amendment to the HS (HS20 22) 
2.18.  On 23 November 2021, t he General Council adopted procedures for the introduction and 
certification of HS20 22 changes  into schedules of concessions.50  Under this decision, "the 
Secretariat shall transpose the schedules of Members, except for those who undertake to prepare 
their own transposition and submit a notification to this effect no later than 31 December 2021". As 
of the date of this report, the t ransposition to HS2022 has not started yet.   
2.9  Status of HS Transpositions  
2.19.  The status of HS92 changes and the introduction of the HS are included in Column 4 of the 
table as it relates to pre -UR schedules. Column 6 reflects the situation of HS96, HS2002, HS 2007, 
HS2012 and HS2017 changes. This column also indicates, for those transposition procedures which 
remain pending, whether or not the Member is currently under a waiver suspending the application 
of Article  II of the GATT.  An overall report by the Secre tariat describing the status of all HS 
transpositions can be consulted in document G/MA/W/158/Rev. 4. 
3  RECTIFICATIONS/MODIFICATIONS OF SCHEDULES  
3.1.  Since the WTO Agreement entered into force, the overwhelming majority of the rectifications 
and modifications of Schedules have been given legal effect through a Decision by the GATT 1947 
Council entitled "Procedures for Modification and Rectification of Schedules of Tariff Concessions", 
which was adopted on 26 March 1980 (the "1980 Procedures").51  The preamble of these procedures 
recognizes the importance of keeping the authentic texts of Schedules up to date and of ensuring 
that they are aligned with the texts of corresponding items in national customs tariffs.  
3.2.  Modifications made pursuant to the 19 80 Procedures have been undertaken by Members for a 
wide range of issues, including, inter alia: (i) rectifications of a technical nature that do not affect 
the scope of the concessions; (ii)  concessions made in the context of the Ministerial Declaration o n 
Trade in Information Technology Products (ITA)52; (iii)  revisions and additions to the product 
coverage of the Pharmaceutical Understanding (Pharma)53; (iv)  bilateral sectorial negotiations 
(e.g. distilled spirits); (v)  modifications pursuant to Annex 5 of the Agreement on Agriculture; 
(vi) concessions made in the context of the Declaration on the Expansion of Trade in Information 
Technology Products (ITA Expansion)54; (vii) autonomous improvements in concessions , and 
(viii) modifications to Part IV of Sc hedules, including the Nairobi  Decision on the elimination of export 
subsidies (the Nairobi Decision).  Column 7 reflects the situation concerning the rectifications and 
modifications of schedules. Those pertaining to the ITA, ITA expansion, Pharma, Other D uties and 
Charges (ODCs), Annex 5 of the Agreement on Agriculture, the Nairobi Decision, and the results of 
bilateral negotiations on distilled spirits have been expressly identified . All others have been labelled 
as "other" .  
3.3.  Leaving aside the amendments relating to HS transpositions, a pproximately 294 proposals for 
modifications/rectifications of schedules have been put forward for the consideration of Members 
since the establishment of the WTO55, 25 of which have been formally concluded by  means of a 
Procès -Verbal  of rectification and the remaining through a certificati on under the 1980 P rocedures . 
In terms of the pending 1980 Procedures , 34 procedures have not been concluded for various 
reasons , including four procedures that were withdraw n, four that are awaiting the completion of 
domestic procedures ; and 15 with outstanding reservations .56   
 
50 WT/L/ 1123. 
51 BISD 27S/25.  
52 WT/MIN(96)/16.  
53 GATT document L/7430 . Reviews to the product coverage have been agreed by the participants and 
circulated in G/MA/W/10 (1st review), G/MA/W/18 (2nd review), G/MA/W/85 (3rd review) and G/MA/W/102 
(4th review).  
54 WT/L/956 and WT/MIN(15)/26 . 
55 The number is calculated based on all documents circulated under the G/MA/TAR/RS, G/SP , G/MA/SP,  
and G/RS document symbols, as well as various independent Procès -Verbal  of Rectification. It does not take 
account of the modifications circulated pursuant to the HS1996 Decision for 64 Members (see section II.C) or 
any of the other transposition procedure.  
56 The estimate takes account of procedures which were subsequently re placed or overtaken by other 
procedures. More information can be obtained in Goods -Schedules.wto.org.  G/MA/W/23/Rev.18  
 
- 7 - 
 
  4  RENEGOTIATIONS  UNDER GATT ARTICLE XXVIII  
4.1.  Members are allowed to modify or withdraw concessions from their schedule through 
negotiation and agreement with other Members. Article XXVIII of the GATT 1994 entitled 
"Modification of Schedules" is the main provision dealing with the renegotiation of a tariff 
concession.57 
4.2.  A note by the GATT Secretariat  from 1957 , concerning arrangements  for negotiations under 
Article  XXVIII of the GATT 1994, set out the procedural guidelines that were used until 
November  1980 when the current guidelines for procedures were adopted.58 Although the early 
practice makes it difficult to determine the exact n umber of renegotiations that took place under the 
GATT 1947, the Secretariat's records show that at least 42 GATT Contracting Parties initiated roughly 
300 renegotiations between 1951 and 1994.59 
4.3.  The 1980 Guidelines for Procedures for negotiations under Ar ticle XXVIII provide that, once 
concluded,  a Member undertaking such  negotiations should  submit to the Secretariat: (i)  a report 
and a joint letter upon completion of each bilateral negotiation and (ii)  a final report upon completion 
of all its bilateral n egotiations. In practice, however, only 19 final reports were received by the 
Secretariat for the 79  renegotiations initiated between 1981 and 1994.60 The status recorded by the 
Secretariat for renegotiations lacking a final report is diverse. While in a f ew cases the Contracting 
Parties withdrew the invocation of Article XXVIII, in others they only submitted partial information 
regarding the bilateral agreements reached. No further information has been received by the 
Secretariat after the initiation of ma ny of these renegotiations and only a few of them were formally 
carried -over into the WTO .  
4.4.  It remains unclear for the majority of these Pre -UR renegotiations whether they were: 
(i) concluded with the relevant Contracting Parties and their results incorpor ated into the Schedule 
annexed to the Marrakesh Protocol to the GATT 1994 (MP) during the Uruguay  Round, (ii)  concluded, 
but its results overridden by the Schedule annexed to the MP, (iii)  concluded with all the relevant 
Contracting Parties, but never repo rted or included in a schedule, or (iv)  are still ongoing.  
4.5.  There have been  49 Article XXVIII  procedures that have been either initiated since the WTO 
Agreement entered into force on 1 January 1995, or that were initiated under the GATT 1947 and 
concluded u nder the WTO . Of these : 24 have been concluded  and certified  through the 
1980 Procedures , five have been concluded, but have not been certified for various reasons , nine 
have been withdrawn, including  procedures  that relate to schedules that were withdrawn in the 
context of  the enlargement of the European Union61. There is also one request to enter into 
 
57 The provisions of the Understanding on the Interpretation  of Article XXVIII of the GATT 1994 and the 
Procedures for Negotiation under Article XXVIII, Guidelines adopted on 10  November  1980 (GATT 
BISD  27S/26), are also applicable .  
58 In compliance with instructions given by the Contracting Parties (L/641, GATT BISD  6S/158) the 
Executive Secretary issued a note concerning the arrangements for negotiations under GATT Article XXVIII on 
31 May 1957 (GATT doc. L/635). A revised version of the procedural guidelines w as prepared in 1978 (GATT 
doc. L/4651) which served as the basis for the technical discussions at the Committee on Tariff Concessions, 
which were finally adopted as guidelines on 10  November  1980. See GATT doc. C/113 and C/113/Corr.1,  GATT 
BISD  27S/26.  
59 Due to their provisional nature, tariff commitments made in the 1947 Geneva negotiations had an 
initial validity of three years. Consequ ently, the original drafting of GATT Article XXVIII contained no provision 
for the modification or withdrawal of these commitments before 1 January 1951. Contracting Parties initially 
extended the validity of these Schedules through "Declarations on the Co ntinued Application of Schedules" . 
During the Torquay Tariff Conference of 1950 , the negotiations for new concessions took place in parallel with 
some renegotiations. The Review Session of the GATT that took place subsequently disposed of the need to 
exten d the validity of the Schedules periodically. It also proposed amendments to several Articles of the GATT 
(including Article XXVIII) and proposed the incorporation of a new Article XXVIII bis entitled "Tariff 
negotiations". These amendments were formally a dopted through the Protocol Amending the Preamble and 
Parts II and III of the General Agreement of 10  March  1955, which entered into force on 7 October 1957 .  
60 See footnote 46 . The status of GATT Article XXVIII negotiations up to June  1980 can be consulte d in 
GATT doc. TAR/W/7 of 18  June 1980.  
61 See Bulgaria, Croatia, and Hungary.  G/MA/W/23/Rev.18  
 
- 8 - 
 
  negotiations under Article XXVIII:4 that was not been approved62. The remaining ten renegotiations  
are still ongoing .63  For more detailed information, see document G/MA/W/123/Rev. 9. 
4.6.  Column 8 reflects the status recorded by the Secretariat for all renegotiations invoked from 
1 January  1981 when the current procedures started being implemented. The table also includes 
renegotiations related to Article XXIV:6  of the GATT . The term "unclear" has been used to identify 
those GATT renegotiations initiated between 1981 and 1994 in which there is no final report or any 
other formal document indicating the conclusion o f such negotiations . It should finally be noted that 
19 Article XXVIII renegotiations invoked before the end of the UR by the EEC -9 and some of the 
EC-15 member States are not reflected therein.64   
5  CURRENT SITUATION OF SCHEDULES  
5.1.  The situation of the Sched ules of concessions has improved considerably over the last years 
thanks to a number of Decisions adopted by Members, and in particular those relating to  HS 
amendments . However, Members are still at very different stages with respect to their Schedules . 
Some Members currently applying HS201 7 still have pre -UR concessions scheduled in a different 
nomenclature . In these cases, and although the technical work undertaken in the context of the 
transpositions  has considerably minimized the problem  over time, Memb ers still need to transpose 
the relevant concessions into the HS . Moreover, the HS transposition work at the WTO continues to 
lag behind with respect to the nomenclature used in practice by Members , which may complicate 
the compar ison of applied and bound rates. Finally, it would be advisable for Members to clarify the 
status of the renegotiations under Article XXVIII of the GATT that remain outstanding or that lack a 
final report, and in particular for those Pre -UR cases labelled as "unclear".  
 
62 See Trinidad and Tobago.  
63 The number of renegotiations is calculated based on all documents circulated under the G/SECRET 
document symbol, plus document Secret/347, and renego tiations of schedules in connection with the HS 
transposition from Sri Lanka (G/SECRET/HS/11) and the Dominican Republic (G/L/4 and G/C/M/3).  
64 The 19 GATT renegotiations that were initiated during the period 1981 -1994 and which are not 
reflected in the ta ble are the following:  EEC -9 (SECRET/270, SECRET/286, SECRET/296, SECRET/310, 
SECRET/311, SECRET/312, SECRET/317 and SECRET/325), Austria (SECRET/291 and SECRET/323), Finland 
(SECRET/320 and SECRET/321), Portugal (SECRET/300), Spain (SECRET/308), and Swed en (SECRET/278, 
SECRET/299, SECRET/322, SECRET/327 and SECRET/331).   
  G/MA/W/23/Rev.18  
 
- 9 - ANNEX  
SITUATION OF SCHEDULES OF CONCESSIONS IN GOODS  
Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
1.  Afghanistan  CLXX 
(170)  None PA  
(29.07.2016)  
(WT/Let/1119)  Accession schedule in HS2012.  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/598) and certified 
(WT/Let/1477).    
2.  Albania /a  CXLVI  
(146)  None PA  
(08.09.2000)  
(WT/Let/347 + 
WT/Let/353 + 
WT/Let/358)  Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/229 + 
G/MA/TAR/RS/229/Add.1) and 
certified (WT/Let/822).  
 
Pursuant to the HS2007 
procedures , a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/375) and certified 
(WT/Let/1004) . 
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/462)  and certified 
(WT/Let/1280).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circula ted 
(G/MA/TAR/RS/664).  The General Council waived, 
subject to conditions, the 
binding commitments on a 
list of tariff items 
(WT/L/610) . Reports from 
Albania were circulated in 
WT/L/698 and 
WT/L/698/Add.1.  
 
G/MA/TAR/RS/569 
(ITA Expansion ) was 
certified (WT/Let/1417)    
  G/MA/W/23/Rev.18  
 
- 10 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
3.  Angola /a  CXXIX  
(129)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756 . A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/156 + 
G/MA/TAR/RS/156/Corr.1) and 
certified (WT/Let/686).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/230) and certified 
(WT/Let/764).  
 
Pursuant to the HS2007 
procedures , a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/3 24) and certified 
(WT/Let/922) . 
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/489)  and certified 
(WT/Let/1306) . 
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/599) and certified 
(WT/Let/1478).    
4.  Antigua and 
Barbuda /b  XCVII  
(97) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756 . A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/157 + 
G/MA/TAR/RS/157/Corr.1) and    
  G/MA/W/23/Rev.18  
 
- 11 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
certified (WT/Let/687).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/231) and certified 
(WT/L et/767).  
 
Pursuant to the HS2007 
procedures , a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/325)  and certified 
(WT/Let/923) . 
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/463)  and certified 
(WT/Let/1281).  
5.  Argentina /a  LXIV 
(64) Schedule annexed 
(WT/Let/66) to the 
Geneva (1995) Protocol   MP Submitted a schedule in loose -
leaf format including HS96 
changes (G/SECRET/HS96/30 + 
G/SECRET/HS96/30/Corr.1 + 
G/SECRET/HS96/ 30/Add.1 )   
Reservationsii  were withdrawn 
and changes were certified 
(WT/Let/763).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/ARG/1); 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected  was circulated 
(G/MA/TAR/RS/500)  and certified 
(WT/Let/1317).  
 G/MA/TAR/RS/52 ( other ) 
was certified (WT/Let/292).  
 
G/MA/TAR/RS/441 ( other ) 
was certified (WT/Let/1207)    
  G/MA/W/23/Rev.18  
 
- 12 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS20 07 changes 
(WT/L/1 125). 
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/11 26). 
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/11 27). 
6.  Armenia /a  CLV 
(155)  None PA  
(05.02.2003)  
(WT/Let/434 + 
WT/Let/436)  Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/127) and certified 
(WT/Let/598).  
 
Pursuant to the HS2007 
procedures , a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/337)  and certified 
(WT/L et/956).   WTO 
 
G/SECRET/37 initiated 
procedures  under GATT 
Articles XXIV:6 and 
XXVIII to take account 
of Armenia's accession 
to the Eurasian 
Economic Union.   
7.  Australia /a  I 
(1) Schedule annexed 
(L/6222/Add.5) to the 
Second Geneva (1987) 
Protocol . 
 
HS92 changes were 
certified (Let/1793) . 
 MP Submitted a list of tariff items 
affected by HS96 changes 
(G/SECRET/HS96/19 + 
G/SECRET/HS96/19/Corr.1 + 
G/SECRET/HS96/19/Co rr.2 + 
G/SECRET/HS96/19/Add.1) and 
certified (WT/Let/880).  
 
Submitted a list of tariff it ems 
affected by HS2002 changes 
(G/SECRET/HS02/AUS/1 + 
G/SECRET/HS02/AUS/1/Rev.1) ; 
Pursuant to the revised HS2002 G/SP/1 (other ) and G/SP/8 
(other ) were approved with 
the intention to incorporate 
in a Supplementary 
Marrakesh Protocol which 
did not come into being. 
These have now been 
certified  (WT/Let/528)iii. 
 
G/RS/3 (other ) was 
included in a Procès -Verbal 
of Rectification (Let/1954).  
 GATT (1981 -1994)  
 
SECRET/279 + 
SECRET/279/Add.1 with 
transposition into CCCN 
nomenclature were 
concluded ( bilateral 
reports  in 
SECRET/279/Add.2 + 
SECRET/279/Add.3 + 
SECRET/279/Add.4 +  
SECRET/279/Add.5 +  
SECRET/279/Add.6 +   
  G/MA/W/23/Rev.18  
 
- 13 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
procedures, a list of tariff items 
affected w as circulated 
(G/MA/TAR/RS/154) and certified 
(WT/Let/881).  
 
Pursuant to the HS2007 
procedures , a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/408)  and certified 
(WT/Let/1071).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/11 27). G/MA/TAR/RS/31 (ITA) was 
certified (WT/Let/248).  
 
G/MA/TAR/RS/41  
(concessions ) has not 
been certified.  
G/MA/TAR/RS/85 
(consolidated loose -leaf) 
has not been certified upon 
request of Australia.  
 
G/MA/TAR/RS/454 ( Nairobi 
Decision ) was c ertified 
(WT/Let/1262).  
 
G/MA/TAR/RS/455 ( ITA 
Expansion ) was c ertified 
(WT/Let/1263) . SECRET/279/Add.7 +  
SECRET/279/Add.8 +  
SECRET/279/Add.9 +  
SECRET/279/Add.10 +  
SECRET/279/Add.11 +  
SECRET/279/Add.12 +  
SECRET/279/Add.13 +  
SECRET/279/Add.14 +  
SECRET/279/Add.15).  
SECRET/ 285 +  
SECRET/285/Add.1 and 
SECRET/285/Add.2 
(unclear ). 
 
SECRET/302 ( final 
report  in 
SECRET/302/Add.2).  
 
SECRET/ 309 +  
SECRET/309/ Corr.1 +  
SECRET/309/Rev.1 
(unclear ). 
 
SECRET/324 ( final 
report  in 
SECRET/324/Add.6).  
 
SECRET/326 ( final 
report  in 
SECRET/326/Add.2).  
 
SECRET/337 ( final 
report  in 
SECRET/337/Add.1).  
8.  Bahrain, 
Kingdom of 
/a XCVIII  
(98) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756 . A list of G/MA/TAR/RS/96 ( ITA) was 
certified (WT/Let/488).  
   
  G/MA/W/23/Rev.18  
 
- 14 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
tariff items affected was 
circulated (G/MA/TAR/RS/158 + 
G/MA/TAR/RS/158/Corr.1) and 
certified (WT/Let/688).  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/232) and certified 
(WT/Let/768).  
Pursuant to the HS2007 
procedures , a list of tariff items 
affected w as circulated 
(G/MA/TAR/RS/305) and certified 
(WT/Let/895) . 
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected w as circulated 
(G/MA/TAR/RS/5 13) and certified 
(WT/Let/1354).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/641) and certified 
(WT/Let/ 1535). G/MA/TAR/RS/442 ( other ) 
was certified (WT/Let/1211)  
9.  Bangladesh 
/a LXX 
(70) Schedule established in 
its Protocol of Accession 
to GATT (07.11.1972). 
Renegotiation of pre -UR 
schedule in connection 
with the implementation 
of the HS concluded . 
Documentation was 
circulated in 
SECRET/HS/29 , but has 
not been certified due to MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756 . A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/159 + 
G/MA/TAR/RS/159/Corr.1) . 
Subsequently withdrawn.  
 
A complete schedule of 
concessions in HS96 , including 
the results in G/SECRET/HS/12, A revised Schedule was 
verified in 1994 with the 
intention to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being . It has now been 
certified (WT/Let/524)iii. 
 
G/MA/TAR/RS/460 ( other ) 
was c ertified 
(WT/Let/1275).  WTO 
 
G/SECRET/HS/12 
concluded 
renegotiations initiated 
through GATT document 
SECRET/HS/29 
(bilateral and final 
reports ).  
  G/MA/W/23/Rev.18  
 
- 15 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
reservations .ii was circulated 
(G/MA/TAR/RS/452 ) and certified 
(WT/Let/1249).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/509)  and certified 
(WT/Let/1345) . 
 
Pursuant to the revised HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/573)  and certified 
(WT/Let/1425).  
 
Pursuant to  the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/596)  and was 
certified (WT/Let/1556).   
10.  Barbados /b XCIX 
(99) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756 . A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/217 + 
G/MA/TAR/RS/217/Corr.1 + 
G/MA/TAR/RS/217/Corr.2 + 
G/MA/TAR/RS/217/Add.1) and 
certified (WT/Let/761).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/233 + 
G/MA/TAR/RS/233/Corr.1) and 
certified (WT/Let/765).     
  G/MA/W/23/Rev.18  
 
- 16 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2007 
procedures , a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/338)  and certified 
(WT/Let/957).  
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/514)  and certified 
(WT/Let/1355).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/642) and certified 
(WT/Let/ 1536). 
11.  Belize /b C  
(100)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756 . A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/160 + 
G/MA/TAR/RS/160/Corr.1) and 
certified (WT/Let/689).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/234) and certified 
(WT/Let/766).  
 
Pursuant to the HS2007 
procedures , a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/307 ) and certified 
(WT/Let/897) . 
 
 G/SP/7 ( ODCs ) was 
approved with the intention 
to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being . It has now been 
certifie d (WT/Let/531)iii.   
  G/MA/W/23/Rev.18  
 
- 17 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/464)  and certified 
(WT/Let/1282).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/667).  
12.  Benin /a  XLVIII  
(48) Schedule established in 
Second Certification of 
Rectifications and 
Modifications (1964).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  
A list of tariff items affected was 
circulated (G/MA/TAR/RS/161 + 
G/MA/TAR/RS/161/Corr.1) and 
certified (WT/Let/694).  
 
Pursuant to the revised HS2002 
procedures, a list of tarif f items 
affected was circulated 
(G/MA/TAR/RS/235) and certified 
(WT/Let/769).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/372) and certified 
(WT/Let/1029).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/490) and certified 
(WT/Let/1307).  
    
  G/MA/W/23/Rev.18  
 
- 18 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
     Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/620) and certified 
(WT/Let/1511).    
13.  Bolivia, 
Plurinational 
State of /a  LXXXIV  
(84) Pre-UR schedule was 
transposed into HS and 
certified (WT/Let/204)iv MP Tariff items affected by HS96 
changes were certified 
(WT/Let/387).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/236 + 
G/MA/TAR/RS/236/Add.1+ 
G/MA/TAR/RS/236/Rev.1) and 
certified (WT/Let/825).  
 
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/339) and certified 
(WT/Let/958).  
 
Pursuant  to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/465).  G/MA/TAR/RS/49 ( other ) 
was certified (WT/Let/287).   
14.  Botswana /a CI  
(101)  None 
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/162 + 
G/MA/TAR/RS/162/Corr.1) and 
certified (WT/Let/690).  
 
    
  G/MA/W/23/Rev.18  
 
- 19 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/237) and certified 
(WT/Let/770).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/400) and certified 
(WT/Let/1054).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/466) a nd certified 
(WT/Let/1283).  
15.  Brazil /a III  
(3) Schedule was approved 
and annexed 
(L/7463/Add.1) to the 
Geneva (1994) Protocol 
which did not enter into 
force. It has now been 
certified (WT/Let/515)iii. MP Tariff items affected by HS96 
changes were certified 
(WT/Let/468).  
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS 02/BRA/1).  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/299) and certified 
(WT/Let/875).  
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/1125).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 G/MA/TAR/RS/660 ( Nairobi 
Decision ) was certified 
(WT/Let/1560).  
 GATT (1981 -1994)  
 
SECRET/334 ( unclear ). 
 
WTO 
 
G/SECRET/7 + 
G/SECRET/7/Add.1 was 
withdrawn in 
G/SECRET/7/Add.2.  
  
  G/MA/W/23/Rev.18  
 
- 20 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
16.  Brunei 
Darussalam 
/a CII  
(102)  None MP Tariff items affected by HS96 
changes were certified 
(WT/Let/385).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/128) and certified 
(WT/Let/599).  
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/385) and certified 
(WT/Let/1020).  
 
Pursuant to the HS2012 
procedures, a list of tariff item s 
affected was circulated 
(G/MA/TAR/RS/467) and certified 
(WT/Let/1284).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/643) and certified 
(WT/Let/1537).    
17.  Bulgaria /a  CXXXIX  
(139)  None PA  
(01.12.1996)  
(WT/Let/113 + 
WT/Let/117 + 
WT/Let/132)  Accession schedule in HS92.  
 
Tariff items affected by HS96 
changes were certified 
(WT/Let/379 + 
WT/Let/379/Corr.1).  
 
 G/MA/TAR/RS/76 + 
G/MA/TAR/RS/76/Add.1 
(ITA) was certified 
(WT/Let/414).  
 
G/MA/TAR/RS/87 ( other ) 
was certified (WT/Let/443).  WTO 
 
G/SECRET/13. This 
Schedule was withdrawn 
in the context of GATT 
Article  XXIV:6 
procedures for the 
enlarg ement to EC -27x.  
  G/MA/W/23/Rev.18  
 
- 21 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/BGR/1).  
18.  Burkina Faso 
/a XLVI  
(46) Schedule established in 
Second Certification of 
Rectifications and 
Modifications (1964).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/163 + 
G/MA/TAR/RS/163/Corr.1) and 
certified (WT/Let/691).  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/238) and certified 
(WT/Let/771).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated  
(G/MA/TAR/RS/340) and certified 
(WT/Let/959).  
Pursuant to the HS2012 
procedures, a list of tarif f items 
affected was circulated 
(G/MA/TAR/RS/491) and certified 
(WT/Let/1308).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/621) and certified 
(WT/Let/1512).    
19.  Burundi /a  LV  
(55) Schedule established in 
Third Certification of 
Rectifications and 
Modifications (1967).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/164 +    
  G/MA/W/23/Rev.18  
 
- 22 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
G/MA/TAR/RS/164/Corr.1) and 
certified (WT/Let/695).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/239) and certified 
(WT/Let/772).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/ 360) and certified 
(WT/Let/992).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/516) and certified 
(WT/Let/1358).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/ RS/622) and certified 
(WT/Let/1513).  
20.  Cabo Verde 
/a CLXI 
(161)  None PA  
(23.07.2008)  
(WT/Let/624 + 
WT/Let/629)  Accession schedule in HS2007.  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/492) and certified 
(WT/Let/1309).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated The General Council waived, 
subject to conditions, the 
implementation period on  a 
list of tariff items. See 
Decision 28 July 2009 
(WT/L/768).    
  G/MA/W/23/Rev.18  
 
- 23 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/645) and certified 
(WT/Let/1539).  
21.  Cambodia /a  CLVI 
(156)  None PA  
(13.10.2004)  
(WT/Let/450 + 
WT/Let/480)  Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/119) and certified 
(WT/Let/587).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/376) and certified 
(WT/Let/1005).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected w as circulated 
(G/MA/TAR/RS/493) and certified 
(WT/Let/1310).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/623) and certified 
(WT/Let/1514).    
22.  Cameroon /a  CIII  
(103)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/165 + 
G/MA/TAR/RS/165/Corr.1) and 
certified (WT/Let/696).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items Information on ODCs 
submitted in April 1995 was 
verified (See G/C/M/3+ 
G/C/M/3/Corr.1) with the 
intention to incorporate in a  
Supplementary Marrakesh 
Protocol which did not come 
into being. It was certifi ed 
instead (WT/Let/527)iii.   
  G/MA/W/23/Rev.18  
 
- 24 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affect ed was circulated 
(G/MA/TAR/RS/240) and certified 
(WT/Let/773).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/314 and certified 
(WT/Let/904).  
 
A section which was 
inadvertently omitted was 
circulated 
(G/MA /TAR/RS/314/Add.1) and 
certified (WT/Let/976).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/468) and certified 
(WT/Let/1296).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circul ated 
(G/MA/TAR/RS/644) and certified 
(WT/Let/1538).  
23.  Canada /a  V  
(5) Schedule annexed 
(L/6222/Add.7) to the 
Second Geneva (1987) 
Protocol.  
 MP Tariff items affected by HS96 
changes were certified 
(WT/Let/329). 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CAN/1 + 
G/SECRET/HS02/CAN/1/Rev.1 + 
G/SECRET/HS02/CAN/3); 
Pursuant to the revised HS2002 G/RS/24 ( other ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/16).  
 
G/RS/25 ( Pharma ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/8).  
 
French version of UR 
Schedule was verified with GATT  (1981 -1994)  
 
SECRET/276 ( unclear ). 
 
SECRET/298 ( unclear ). 
 
SECRET/305 + 
SECRET/305/Corr.1 
(unclear ). 
  
  G/MA/W/23/Rev.18  
 
- 25 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/123) and certified 
(WT/Let/591).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/335) and certified 
(WT/Let/938).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/593) and certified 
(WT/Let/1469).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  the intention to incorporate 
in a Supplementary 
Marrakesh Protocol which 
did not come into being.  It 
has now been certified 
(WT/Let/536) iii. 
G/MA/TAR/RS/13 + 
G/MA/TAR/RS/13/Add.1 
(Pharma ) were certified 
(WT/Let/270 and 
WT/Let/272, respectively).  
 
G/MA/TAR/RS/19 ( ITA) was 
certified (WT/Let/158).  
 
G/MA/TAR/RS/59 ( Pharma ) 
was certified (WT/Let/316).  
 
G/MA/TAR/RS/97 circulated 
the results of G/SECRET/10 
and was certified 
(WT/Let/487).  
 
G/MA/TAR/RS/277 
circulated the results of 
G/SECRET/29 and was 
certified (WT/Let/819).  
 
G/MA/TAR/RS/438 ( ITA 
Expansion ) was certified 
(WT/Let/1205).  
 
G/MA/TAR/RS/512 ( Nairobi 
Decision ) was circulated 
(reservations ii were raised)  SECRET/307 ( unclear ). 
 
SECRET/316 + 
SECRET/316/Corr.1 
(unclear ). 
 
WTO 
 
G/SECRET/1 invoked 
rights under GATT 
Art. XXVIII:3; but was 
later withdrawn 
(G/SECRET/1/Add.2).  
 
G/SECRET/10 was 
concluded ( final report  
in G/SECRET/10/Add.2).  
 
G/SECRET/29 + 
G/SECRET/29/Corr.1 
was concluded  (final 
report in 
G/SECRET/29/Add.1).  
24.  Central 
African CIV  
(104)  None MP Schedule was transposed into 
HS96 pursuant to special    
  G/MA/W/23/Rev.18  
 
- 26 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Republic /a procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/166) 
and certified (WT/Let/702).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/241) and certified 
(WT/Let/774).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/361) and certified 
(WT/Let/1001).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected w as circulated 
(G/MA/TAR/RS/517) and certified 
(WT/Let/1359).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/613) and certified 
(WT/Let/1492).  
25.  Chad /a CV  
(105)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/167 + 
G/MA/TAR/RS/167/Corr.1) and 
certified (WT/Let/697).  
 
    
  G/MA/W/23/Rev.18  
 
- 27 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulat ed 
(G/MA/TAR/RS/242) and certified 
(WT/Let/775).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/326) and certified 
(WT/Let/924).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circul ated 
(G/MA/TAR/RS/469) and certified 
(WT/Let/1286).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/600) and certified 
(WT/Let/1479).  
26.  Chile /a  VII  
(7) Schedule annexed 
(L/7195/Add.5) to the 
Geneva (1993) Protocol.  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/168 + 
G/MA/TAR/RS/168/Corr.1) and 
certified (WT/Let/692).  
 
Pursuant to the revised HS2002 
procedu res, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/117 + 
G/MA/TAR/RS/117/Corr.1) and 
certified (WT/Let/583).  G/MA/TAR/RS/82 circulated 
results of G/SECRET/12 and 
was certified (WT/Let/415).  WTO 
 
G/SECRET/12 was 
concluded ( final report  
in G/SECRET/12/Add.1).   
  G/MA/W/23/Rev.18  
 
- 28 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/320 and 
G/MA/TAR/RS/320/Corr.1) and 
certified (WT/Let/911).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/550) and certified 
(WT/Let/1405).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/646) and  certified 
(WT/Let/1540).  
27.  China /a  CLII 
(152)   PA  
(11.12.2001)  
(WT/Let/408 + 
WT/Let/417)  Accession schedule in HS96.  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CHN/1);  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/582) and 
(G/MA/TAR/RS/582/Add.1).  
 
Prese ntly under waiver for the 
introduction of HS2002 changes 
(WT/L/1124).  
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/1125).  
 G/MA/TAR/RS/449 ( ITA 
Expansion ) was certified 
(WT/Let/1239).    
  G/MA/W/23/Rev.18  
 
- 29 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
28.  Colombia /a  LXXVI  
(76) Schedule annexed 
(L/7195/Add.4) to the 
Geneva (1993) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/267).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/108) and certified 
(WT/Let/565).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/415) and certified 
(WT/Let/1094).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  G/MA/TAR/RS/51 ( other ) 
was certified (WT/Let/351).  
 
G/MA/TAR/RS/295 ( ITA) 
was certified (WT/Let/863).  
 
G/MA/TAR/RS/431 + 
G/MA/TAR/RS/431/Add.1 
(ITA Expansion ) was 
certified (WT/Let/1464).  
 
G/MA/TAR/RS/566 ( Nairobi 
Decision ) was certified 
(WT/Let/1411).  
 
G/MA/TAR/RS/589 
(rectifications/ITA ) was 
certified (WT/Let/1457).   
29.  Congo /a CVI  
(106)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/169) 
and certified (WT/Let/699).  
    
  G/MA/W/23/Rev.18  
 
- 30 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items  
affected was circulated 
(G/MA/TAR/RS/243) and certified 
(WT/Let/776).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/315) and certified 
(WT/Let/910).  
 
Pursuant to the HS2012 
procedures, a list of tariff ite ms 
affected was circulated 
(G/MA/TAR/RS/470) and certified 
(WT/Let/1287).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/647) and certified 
(WT/Let/1541).  
30.  Costa Rica /a  LXXXV  
(85) Schedule was approved 
and annexed 
(L/7463/Add.5) to the 
Geneva (1994) Protocol 
which did not enter into 
force. It has now been 
certified (WT/Let/519)iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/397).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CRI/1).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/153), but 
subsequently withdrawn 
(G/MA/TAR/RS/153/Rev.1). A G/MA/TAR/RS/28 ( ITA) was 
certified (WT/Let/196).  
 
G/MA/TAR/RS/92 + 
G/MA/TAR/RS/92/Corr.1 
(rectifications/ITA ) was 
certified (WT/Let/462).  
 
G/MA/TAR/RS/444 ( ITA 
Expansion ) (awaiting 
domestic procedures).    
  G/MA/W/23/Rev.18  
 
- 31 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
revised version was circulated 
(G/MA/TAR/RS/153/Rev.2 and 
certified (WT/Let/757 + 
WT/Let/757/ Corr.1).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/401) and certified 
(WT/Let/1053).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduct ion of HS2017 changes 
(WT/L/1127).  
31.  Côte d'Ivoire 
/a LII  
(52) Schedule established in 
Third Certification of 
Rectifications and 
Modifications (1967). 
Additional concessions 
given in the Protocol 
Supplementary to the 
Geneva 1979 Protocol.  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/171 + 
G/MA/TAR/RS/171/Corr.1) and 
certified (WT/Let/693).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/245) and certified 
(WT/Let/778).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/342) and certified 
(WT/Let/961).  Information on ODCs 
submitted in April 1995 was 
verified (See G/C/M/3 + 
G/C/M/3/Corr.1) with the 
intentio n to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being.  It has now been 
certified (WT/Let/526)iii.   
  G/MA/W/23/Rev.18  
 
- 32 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated  
(G/MA/TAR/RS/494) and certified 
(WT/Let/1311).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/665).  
32.  Croatia /a  CXLVII  
(147)  None PA  
(30.11.2000)  
(WT/Let/348 + 
WT/Let/359 + 
WT/Let/360)  Accession schedule in HS96.  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/HRV/1).  
  WTO 
 
G/SECRET/24   
This Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EU -28.xi  
33.  Cuba /a  IX  
(9) Schedule annexed 
(L/7195/Add.1) to the 
Geneva (1993) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/192 + 
WT/Let/192/Corr.1)  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/226 + 
G/MA/TAR/RS/226/Add.1) and 
certified (WT/Let/80 3). 
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/394) and certified 
(WT/Let/1018).  
 G/RS/9 ( other ) was 
included in a Procès -Verbal 
of Rectification (Let/1954).    
  G/MA/W/23/Rev.18  
 
- 33 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/518) and certified 
(WT/Let /1360).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/666).  
34.  Cyprus /a  CVII (107)  
 None MP  G/SP/6 ( ODCs ) was 
approved with the intention 
to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being. It has now been 
certified (WT/Let/532)iii. 
 
G/MA/ TAR/RS/73 ( ITA) was 
certified (WT/Let/377).  WTO 
 
This Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EC -25ix. 
35.  Czech 
Republic /a  XCII (92)  Protocol of Accession to 
GATT (19.02.1993).  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/372).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CZE/1).  G/RS/20 ( other ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/8).  
 
G/MA/TAR/RS/40 ( ITA) was 
certified (WT/Let/256).  
 
G/MA/TAR/RS/69 ( Pharma ) 
was certified (WT/Let/383).  WTO 
 
This Schedule was 
withdrawn in the 
context of GA TT 
Article  XXIV:6 
procedures for the 
enlargement to EC -25ix.  
36.  Democratic 
Republic of 
the Congo /a  LXVIII  
(68) Schedule was 
renegotiated during the 
UR. 
 
All previous concessions 
were replaced by the UR 
schedule.  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/170) 
and certified (WT/Let/700).  
 
    
  G/MA/W/23/Rev.18  
 
- 34 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/244) and certified 
WT/Let/777).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/341) and certified 
(WT/Let/960).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/471) and  certified 
(WT/Let/1288).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/624) and certified 
(WT/Let/1515).  
37.  Djibouti /a  CXXXVII  
(137)  Inherited concessions 
specified in Section D of 
Schedule XI – France 
when succeeding to the 
GATT in 1994.  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/172) 
and certified (WT/Let/701).  
 
Pursuant to the revised HS2002 
proced ures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/247) and certified 
(WT/Let/780).  
 
    
  G/MA/W/23/Rev.18  
 
- 35 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/308) and certified 
(WT/Let/898).  
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/519) and certified 
(WT/Let/1361).  
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/614) and certified 
(WT/Let/1493).  
38.  Dominica /b CVIII  
(108)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/173 + 
G/MA/TAR/RS/173/Corr.1) and 
certified (WT/Let/698).  
Pursuant to the revised HS2002 
procedur es, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/139) and certified 
(WT/Let/623).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/327) and certified 
(WT/Let/925).  
 
Pursuant to the HS2012 
proced ures, a list of tariff items 
affected was circulated    
  G/MA/W/23/Rev.18  
 
- 36 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/520) and certified 
(WT/Let/1362).  
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/648) and certified 
(WT/Let/1542).  
39.  Dominican 
Republic /a  XXIII  
(23) Following the withdrawal 
of a waiver request, the 
Pre-UR schedulev was 
transposed 
(G/SECRET/HS/10 + 
G/SECRET/HS/10/Corr.1) 
and certified 
(WT/Let/317).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/218 + 
G/MA/TAR/RS/218/Corr.1) and 
certified (WT/Let/749).  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/219) and certified 
(WT/Let/751).  
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/1125).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  G/SP/3 ( ODCs ) was 
approved with the intention 
to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into beingvi. 
 
G/RS/26 ( other ) 
(reservations ii were raised). 
Following consultations, a 
new notification was 
submitted 
(G/MA/TAR/RS/ 54) and 
certified (WT/Let/293).  
 
G/MA/TAR/RS/107 ( ITA) 
was certified (WT/Let/557).  Requested a waiver for 
the renegotiation and 
transposition of its pre -
UR Schedule into the HS 
(G/L/4). Following 
consultations, the 
request was withdrawn 
(See G/C/M/3).  
 
40.  Ecuador /a  CXXXIII  
(133)  None PA  
(21.01.1996)  
(WT/Let/32 +  
WT/Let/34 + 
WT/Let/53)  Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/321  
and G/MA/TAR/RS/321/Add.1)    
  G/MA/W/23/Rev.18  
 
- 37 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
and certified (WT/Let/937).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/302) and certified 
(WT/Let/889).  
 
Pursuant to the revised HS2007 
procedures, a list of tariff it ems 
affected was circulated 
(G/MA/TAR/RS/574) and certified 
(WT/Let/1426). Presently under 
waiver for the introduction of 
HS2012 changes (WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
41.  Egypt /a  LXIII  
(63) Schedule was 
renegotiated during the 
UR. 
 
All previous concessions 
were replaced by the UR 
Schedule.  MP Schedule in loose -leaf format, 
including HS96 changes, was 
certified (WT/Let/542).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/248) and certified 
(WT/Let/781).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/397) and certified 
(WT/Let/1038).  
 G/MA/TAR/RS/50 + 
G/MA/TAR/RS/50/Rev.1 + 
G/MA/TAR/RS/50/Re v.1/ 
Corr.1 + 
G/MA/TAR/RS/50/Rev.1/  
Add.1 ( loose leaf ) was 
certified (WT/Let/542).  
G/MA/TAR/RS/95 ( ITA) was 
certified (WT/Let/459).  
 
G/MA/TAR/RS/538 
(rectifications/ITA ) was 
circulated and certified 
(WT/Let/1384).  GATT (1981 -1994)  
 
SECRET/345 was 
concluded   
  G/MA/W/23/Rev.18  
 
- 38 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
     Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/562) and certified 
(WT/Let/1407).     
42.  El Salvador 
/b LXXXVII  
(87) Schedule contained in its 
Protocol of Accession to 
GATT (13.12.1990).  
 
Transposed into HS 
(G/SECRET/HS/1 + 
G/SECRET/HS/1/Corr.1 
+ 
G/SECRET/HS/1/Add.1), 
but was not yet certified 
due to reservationsii.  
Under waiver until 
30 June 1995.  MP Schedule in loose -leaf format 
including HS96 changes, was 
certified (WT/Let/467).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/SLV/1).  
Pursuant to the revised HS2002 
procedures, a list of t ariff items 
affected was circulated 
(G/MA/TAR/RS/227 + 
G/MA/TAR/RS/227/Corr.1) and 
certified (WT/Let/760).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/416) and certified 
(WT/Let/1095).  
 
Pursuant to the HS 2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/583) and 
(G/MA/TAR/RS/583/Add.1) and 
certified (WT/Let/1452).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
 
 G/MA/TAR/RS/14 ( other ) 
was certified (WT/Let/320).  
 
G/MA/TAR/RS/45 + 
G/MA/TAR/RS/45/Add.1 + 
G/MA/TAR/RS/45/Add.2 + 
G/MA/TAR/RS/45/Add.3 
(ITA) and was certified 
(WT/Let/1384).  
 
G/MA/TAR/RS/124 + 
G/MA/TAR/RS/124/Rev.1 
circulated the results of 
G/SECRET/27 and was 
certified (WT/Let/595 ). 
 
G/MA/TAR/RS/138 
circulated the results of 
G/SECRET/28 and was 
certified (WT/Let/613).  WTO 
 
G/SECRET/27 ( final 
report  in 
G/SECRET/27/Add.1).  
 
G/SECRET/28 ( final 
report  in 
G/SECRET/28/Add.1+ 
G/SECRET/28/Add.1/  
Corr.1).   
  G/MA/W/23/Rev.18  
 
- 39 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
43.  Estonia /a  CXLIV  
(144)  
 None PA  
(13.11.1999)  
(WT/Let/300 + 
WT/Let/311 + 
WT/Let/313)  Accession schedule in HS96.  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/EST/1)  
 
  WTO 
This Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EC -25ix. 
44.  Eswatini 
(Swaziland) 
/a CXXIII  
(123) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/208) 
and certified (WT/Let/737).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/279) and certified 
(WT/Let/814).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/405) and certified 
(WT/Let/1060).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/575) and certified 
(WT/Let/1427) . 
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/669).  
    
  G/MA/W/23/Rev.18  
 
- 40 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
45.  European 
Unionvii viii ix  x 
xi /a CLXXIII  
(173)  EC – 12 Schedule was 
annexed (L/6292/Add.1) 
to the Third Geneva 
(1987) Protocol.  
 
HS92 changes were 
certified (Let/1793).  
 MP 
(EC–12) EC-12 (LXXX)  
 
Submitted a list of tariff items 
affected by HS96 changes 
(G/SECRET/HS96/3) was 
certified (WT/Let/666).  EC-12 
 
G/SP/2 ( other ) was 
approved with the intention 
to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being. It has now been 
certified (WT/Let/529) iii. 
 
G/MA/TAR/RS/6 ( other ) 
was certified (WT/Let/101).  EC-12 
GATT (1981 -1994)  
 
SECRET/333 was later 
withdrawn.  
 
SECRET/336 + 
SECRET/336/Add.1 
renegotiation initiated 
after a panel proceeding 
(DS28/2). A bilateral 
agreement was reached 
with one contracting 
party (unclear).   
 
SECRET/343 resulted in 
a framework agreement 
on bananas that was 
later included in the 
Marrak esh Protocol .xii 
 
     EC-15 (CXL)  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/EEC/1); 
presently under waiver 
(WT/L/873).  
 EC-15 
 
G/MA/TAR/RS/16 ( ITA)  
was certified (WT/Let/156).  
 
G/MA/TAR/RS/30 ( distilled 
spirits ) was certified 
(WT/Let/178).  
 
 
 
 WTO 
 
EC-15 
 
SECRET/347 was 
initially related to 
Schedule LXXX for the 
EC-12 but was later 
continued by the EC -15 
after enlargement  
(bilateral report  in 
SECRET/347/Add.1).  
      G/MA/TAR/RS/47 
(rectifications/ITA ) was 
certified (WT/Let/261).  
 G/L/65 + G/L/65/Rev.1 
+ G/L/65/Rev.1/Add.1 
+ G/L/65/Rev.1/Add.2 
+ G/L/65/Rev.1/Add.2/   
  G/MA/W/23/Rev.18  
 
- 41 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
G/L/65/Rev.1/Add.4 
(Pharma ) was certified as 
part of Schedule CXL for the 
EC-15 (WT/Let/666).  Corr.1 +  
       
G/MA/TAR/RS/74 
(rectifications/ITA ) was 
certified (WT/Let/667).  
 
G/MA/TAR/RS/80 circulated 
results of G/SECRET/11 was 
certified (WT/Let/668).  
 
G/MA/TAR/RS/90 circulated 
results of G/SECRET/15 was 
certified (WT/Let/669).  
  
G/MA/TAR/RS/297 
circulated results  of 
G/SECRET/22xiii, was 
certified (WT/Let/868).  
  
G/L/65/Rev.1/Add.3 + 
G/L/65/Rev.1/Add.4 and 
G/L/65/Rev.1/Add.5 
circulated schedule CXL 
for the EC -15, it was 
certified (WT/Let/666).  
 
G/SECRET/11 was 
concluded ( final report  
in G/SECRET/11/Add.1).  
 
G/SECRET/15 was 
concluded; two bilateral 
reports were circulated 
in G/SECRET/15/Add.1).  
 
G/SECRET/18 was 
concluded ( final report  
and bilateral 
agreements  in 
G/SECRET/18/Add.3).  
 
G/SECRET/22 + 
G/SECRET/22/Add.1 
relate to special 
procedures included in 
Annex to  
WT/MIN (01)/15.  
 
Agreement reached 
under the Geneva 
Agreement on Trade in  
  G/MA/W/23/Rev.18  
 
- 42 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Bananas. xiii 
 
G/SECRET/25 was 
concluded ( final report  
in G/SECRET/25/Add.1).  
 
G/SECRET/30 was  
concluded ( final report  
in G/SECRET/30/Add.1).  
 
G/SECRET/32 was 
concluded ( final report  
in G/SECRET/32/Add.1).  
      
EU-25 (CLXXIII)  
 
A consolidated schedule in 
HS2002, including results 
resulting from the enlargement 
and results of certain 
renegotiations under Article 
XXVIII, was circulated in 
G/MA/TAR/RS/357 + 
G/MA/TAR/RS/357/Corr.1 + 
G/MA/TAR/RS/357/Corr.2 + 
G/MA/TAR/RS/357/Add.1 and 
certified (WT/Let/1220).   
EU-25 
 
G/MA/TAR/RS/357 
circulated results of 
G/SECRET/18, 
G/SECRET/25 and 
G/SECRET/30. It was 
certified (WT/Let/1220).  
 
G/MA/TAR/RS/456 ( ITA 
Expansion ) was certified 
(WT/Let/1265).   
EU-25 
 
Schedule CXL was 
withdrawn in 
G/SECRET/20 + 
G/SECRET/20/Add.1 in 
the context of GATT 
Article XXIV:6 a nd 
XXVIII procedures for 
the enlargement to EU -
25. Final report in 
G/SECRET/20/Add.8.ix 
xiii 
     EU-27 
 EU-27 
 
 EU-27 
 
G/SECRET/26 + 
G/SECRET/26/Corr.1 + 
G/SECRET/26/Rev.1 
initiated GATT  
       Article  XXIV:6 and 
XXVIII procedures for 
the enlargement to  EU- 
  G/MA/W/23/Rev.18  
 
- 43 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
27.x xiii  (final report in 
G/SECRET/26/Add.1).  
      
EU-28 (CLXXV)1 
 
A consolidated schedule in 
HS2017, including some results 
of negotiations in the context of 
the enlargement (G/SECRET/35), 
results of certain renegotiations 
under Article XXVIII 
(G/SECRET/32) and other 
rectifications and modifications, 
was circulated in 
G/MA/TAR/RS/506 + 
G/MA/TAR/RS/506/Add.1 + 
G/MA/TAR/RS/506/Add.2 +  
G/MA/TAR/RS/506/Add.3. 
Reservations were raised.ii 
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/1125).  
 
Presently under waiver for the  
EU-28 
 
  
EU-28 
 
G/SECRET/35 initiated 
GATT Article  XXIV:6 and 
XXVIII procedures for 
the enlargement to  EU-
28.xi (bilateral reports  
in G/SECRET/35/Add.1, 
and 
G/SECRET/35/Add.3; 
one bilateral report  
and the final report in 
G/SECRET/35/Add.2)  
 
G/SECRET/42 is 
currently under way. 
Revised statistics were 
submitted in 
G/SECRET/42/Add.2.  
G/SECRET/42/Add.3 
lists the tariff quotas to 
be modified.2 
 
1 The United Kingdom withdrew from the European Union as of 1  February  2020. The European Union and the United Kingdom have communicated that during the transition 
period, which ends on 31  December  2020, European Union law, with a few limited exceptions, co ntinues to be applicable to and in the United Kingdom. See WT/Let/1462 and 
WT/GC/206.  
2 On 21 December 2020, the European Union informed Members that it was necessary to invoke Article XXVIII:3 of the GATT, and mo dify the TRQ concessions from 
1 January 202 1, as a result of the end of the transition period of the Withdrawal Agreement and the fact that the European Union and the U nited Kingdom would operate separate 
import regimes from that date . The European Union indicated further that it was nevertheless k een to continue negotiations and consultations under  Article XXVIII:1, 2 and 5 with 
a view to finding agreement on the modification of its concessions. Also, if necessary, it would take action in the first sem ester of 2021 to effectively extend the six -month 
timelines of Article XXVIII:3 so as to allow Members to finalize the ongoing negotiations and consultations through agreement  also after 1 July 2021 . See G/SECRET/42/Add.3 . In 
that regard, the European Union communicated the extension, by six months (un til 1 July 2022), of the timelines provided under the above referenced provision. See 
G/L/1385 /Add.1 . 
  
  G/MA/W/23/Rev.18  
 
- 44 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).   
46.  Fiji /a  CIX  
(109)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/174) 
and certified (WT/Let/703).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/134) and certified 
(WT/Let/605).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/343) and certified 
(WT/Let/963).  
 
Pursua nt to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/521) and certified 
(WT/Let/1363).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/625) and certified 
(WT/Let/1516).  
    
  G/MA/W/23/Rev.18  
 
- 45 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
47.  Gabon /a XLVII  
(47) Gabon did not recognize 
existing schedule when 
succeeding to GATT in 
1963 (BISD 12S/75).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/175) 
and certified (WT/Let/704).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/249) and certified 
(WT/Let/782).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was c irculated 
(G/MA/TAR/RS/328) and certified 
(WT/Let/926).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/576) and 
(G/MA/TAR/RS/576/Corr.1) and 
certified (WT/Let/1428).  Information on ODCs 
submitted in April 19 95 was 
verified (See G/C/M/3 + 
G/C/M/3/Corr.1) with the 
intention to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being.  
It has now been certified 
(WT/Let/521).iii 
 
G/MA/TAR/RS/446 and 
G/MA/TAR/RS/446/Add.1 
circulated results of 
G/SECRET/36 and was 
certified (WT/Let/1261).  WTO 
 
G/SECRET/36 and 
G/SECRET/36/Corr.1 
requested to initiate 
procedures under GATT 
Article XXVIII:4, which 
were authorized by the 
Council for Trade in 
Goods on 
18 October  2013. See 
G/SECRET/36/Add.1, 
G/SECRET/36/Add.2. 
The renegotiation was 
concluded ( bilateral 
and final reports  in 
G/SECRET/36/Add.3).   
  G/MA/W/23/Rev.18  
 
- 46 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
48.  The Gambia 
/a CX  
(110)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/176) 
and certified (WT/Let/705).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circu lated 
(G/MA/TAR/RS/250) and certified 
(WT/Let/783).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/316) and certified 
(WT/Let/905).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was cir culated 
(G/MA/TAR/RS/495) and certified 
(WT/Let/1312).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/601) and certified 
(WT/Let/1480).    
49.  Georgia /a CXLV  
(145)  None PA  
(14.06.2000)  
(WT/Let/312+ 
WT/Let/314 + 
WT/Let/319 + 
WT/Let/327 + 
WT/Let/341)  Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/129) and certified 
(WT/Let/600).  G/MA/TAR/RS/508 ( ITA 
Expansion ) was certified 
(WT/Let/1344).    
  G/MA/W/23/Rev.18  
 
- 47 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/386) and certified 
(WT/Let/1013).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/590) and certified 
(WT/Let/1460).  
 
Pursuant to the HS2017  
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/670).  
 
50.  Ghana /a CXI  
(111)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/177) 
and certified (WT/Let/706).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/251) and certified 
(WT/Let/784).  
 
Pursuant to the  HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/317) and certified 
(WT/Let/906).  
 
    
  G/MA/W/23/Rev.18  
 
- 48 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/496) and certified 
(WT/Let/1313).  
 
Pursuant to  the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/649) and certified 
(WT/Let/1543).  
51.  Grenada /b CXXVII  
(127)  None PA /c 
(22.02.1996)  
(WT/Let/59 + 
WT/Let/61)  
 Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/178) 
and certified (WT/Let/707).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/252) and certified 
(WT/Let/785).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/329) and certified 
(WT/Let/927).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/522) and certifie d 
(WT/Let/1364).  
 
 G/MA/TAR/RS/91 which 
circulated the results of 
G/SECRET/16 was certified 
(WT/Let/445).  
 WTO 
 
G/SECRET/14 sought 
authorization from CTG 
to enter into Art.  XXVIII 
negotiations but was 
withdrawn and replaced 
by G/SECRET/16 + 
G/SECRET/16/Cor r.1 + 
G/SECRET/16/Add.1.    
Grenada informed in 
G/SECRET/16/Add.2 
that these negotiations 
were concluded.   
  G/MA/W/23/Rev.18  
 
- 49 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
52.  Guatemala /a  LXXXVIII  
(88) Schedule established in 
its Protocol of Accession 
to GATT (28.02.1991) 
and transposed into HS. 
Certified (WT/Let/271).xiv MP Schedule in loose -leaf format, 
including HS96 changes, was 
certified (WT/Let/489).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/216 + 
G/MA/TAR/RS/216/Corr.1) and 
certified (WT/Le t/748).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/344) and certified 
(WT/Let/964).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introductio n of HS2017 changes 
(WT/L/1127).  G/MA/TAR/RS/105 ( ITA) 
was certified (WT/Let/544).  
 
G/MA/TAR/RS/292 ( other ) 
was certified WT/Let/847.  
 
G/MA/TAR/RS/424 ( ITA 
Expansion ) (awaiting 
domestic procedures).   
53.  Guinea /a  CXXXVI  
(136)  Inherited concessions 
specified in Section C of 
Schedule XI -France when 
succeeding to GATT in 
1994 (L/7606).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/179) 
and certif ied (WT/Let/708).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/253) and certified 
(WT/Let/786).  
    
  G/MA/W/23/Rev.18  
 
- 50 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/345) and certified 
(WT/Let/965).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/497) and certified 
(WT/Let/1314).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/62 6) and certified 
(WT/Let/1519).  
54.  Guinea 
Bissau /a CXXX  
(130)  
 None  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/180) 
and certified (WT/Let/709).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/254) and certified 
(WT/Let/787).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/309) and certified 
(WT/Let/899).  
 
    
  G/MA/W/23/Rev.18  
 
- 51 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/472) and certified 
(WT/Let/1289).  
     Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/602) and certified 
(WT/Let/1481).    
55.  Guyana /b CXII  
(112)  
 None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/181) 
and certified (WT/Let/710).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/255) and certified 
(WT/Let/788).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/330) and certified 
(WT/Let/928).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/523) and certified 
(WT/Let/1365).  
 
 
    
  G/MA/W/23/Rev.18  
 
- 52 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/627)  and certified 
(WT/Let/1520).  
56.  Haiti /a  XXVI 
(26) Schedule established in 
Annecy 1949 Protocol. 
Additional concessions 
contained in Torquay 
1951, Geneva 1956 and 
Geneva 1962  
Protocols.  
 
A draft consolidated 
schedule was submitted 
by Haiti (L/4794) in 
1979, but was not 
certified.  
Further concessions are 
found in the Protocol  
Supplementary to the 
Geneva 1979 Protocol.  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulat ed (G/MA/TAR/RS/182) 
and certified (WT/Let/711).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/256) and certified 
(WT/Let/791).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected wa s circulated 
(G/MA/TAR/RS/346) and certified 
(WT/Let/966).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/515) and certified 
(WT/Let/1357).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected  were circulated 
(G/MA/TAR/RS/615) and certified 
(WT/Let/1494).  
 
  Pre-UR concessions 
were renegotiated in 
1961-1962 (Secret/147 
+ Secret/Add.1 + 
Secret/Add.2 + 
Secret/Add.3 + 
Secret/Add.4 + 
Secret/Add.5 + 
Secret/Add.6 + 
Secret/Add.7 + 
Secret/Add.8 + 
Secre t/Add.9).  
 
WTO 
 
G/SECRET/39 is 
currently under way.  
  
  G/MA/W/23/Rev.18  
 
- 53 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
57.  Honduras /b  XCV  
(95) Protocol of Accession to 
GATT (02.03.1994).  MP Schedule in loose -leaf format 
including HS96 changes were 
certified (WT/Let/403).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/144) and certified 
(WT/Let/634).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/347) and certified 
(WT/Let/967).  
 
Pursuant to the HS201 2 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/551) and certified 
(WT/Let/1396).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/650) and certified 
(WT/Let/1544).  G/MA/TAR/RS/101 ( ITA) 
was certified (WT/Let/511 + 
WT/Let/511/Corr.1).  
 
G/MA/TAR/RS/104 
circulated the results of 
G/SECRET/21 and was 
certified (WT/Let/540).  
 
G/MA/TAR/RS/323 ( ITA) 
was certified (WT/Let/921).  WTO 
 
G/SECRET/21 ( final 
report  in 
SECRET/21/Add.1).  
 
58.  Hong Kong, 
China /b  LXXXII  
(82) Schedule annexed 
(L/6222/Add.1) to the 
Second Geneva (1987) 
Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/76).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/HKG/1); 
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated G/MA/TAR /RS/9 
(concessions ) was certified 
(WT/Let/171).  
 
G/MA/TAR/RS/21 ( ITA) was 
certified (WT/Let/160).  
 
G/MA/TAR/RS/37 
(rectifications/ITA ) was 
certified (WT/Let/252).    
  G/MA/W/23/Rev.18  
 
- 54 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/116 + 
G/MA/TAR/RS/116/Corr.1) and 
certified (WT/Let/584).  
 
Pursuant to  the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/383) and certified 
(WT/Let/1010).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/597) and certified 
(WT/Let/1473).   
G/MA/TAR/RS/72 
(concessions ) was certified 
(WT/Let/384).  
 
G/MA/TAR/RS/399 ( other ) 
was certif ied 
(WT/Let/1035).  
 
G/MA/TAR/RS/426 and 
G/MA/TAR/RS/426/Corr.1 
(ITA Expansion ) was 
certified (WT/Let/1159).  
 
G/MA/TAR/RS/595 
(rectifications ) was 
certified (WT/Let/1471).  
59.  Hungary /a  LXXI  
(71) Schedule annexed 
(L/7195/Add.2) to the 
Geneva (1993) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/264).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/HUN/1).  G/RS/19 ( other ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/8).  
 
 
G/MA/TAR/RS/8 4 + 
G/MA/TAR/RS/84/Corr.1 
(concessions ) were 
certified (WT/Let/441).  GATT (1981 -1994)  
 
SECRET/335 ( final 
report  in 
SECRET/335/Add.1).  
 
WTO 
 
G/SECRET/3 This 
Schedule was withdrawn 
in the context of GATT 
Article  XXIV:6  
 
procedures for the 
enlargement to EC -25.ix 
60.  Iceland /a  LXII  
(62) Schedule annexed 
(L/6987/Add.3) to the 
Geneva (1992) Protocol.  MP Schedule in loose -leaf format 
including HS96 changes was 
certified (WT/Let/477).  
 
 G/MA/TAR/RS/22 ( ITA) was 
certified (WT/Let/159).  
 
 
   
  G/MA/W/23/Rev.18  
 
- 55 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/ISL/1);  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/374) and certified 
(WT/Let/1003).  G/MA/TAR/RS/435 ( ITA 
Expansion ) was certified 
(WT/Let/1202).  
 
G/MA/TAR/RS/584 ( Nairobi 
Decision ) was certified 
(WT/Let/1440).  
 
61.  India /a  XII  
(12) Schedule was approved 
and annexed 
(L/7463/Add.2) to the 
Geneva (1994) Protocol 
which did not enter into 
force. It has now been 
certified (WT/Let/517). iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/340).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS 02/IND/1);  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/301) and certified 
(WT/Let/886).Pursuant to the 
HS2007 procedures, a list of 
tariff items affected was 
circulated (G/MA/TAR/RS/409) 
and certif ied (WT/Let/1072).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  G/MA/TAR/RS/24 ( ITA) was 
certified (WT/Let/181).  
 
G/MA/TAR/RS/63 + 
G/MA/TAR/RS/63/Add .1 + 
G/MA/TAR/RS/63/Corr.1 + 
G/MA/TAR/RS/63/Rev.1 
(other ) were certified 
(WT/Let/374).  
 
G/MA/TAR/RS/66 circulated 
the results of G/SECRET/8, 
was certified (WT/Let/440).  
 
G/MA/TAR/RS/67 + 
G/MA/TAR/RS/67/Rev.1 
(textiles ) were certified 
(WT/Let/374).  
 
G/MA/TAR/RS/572 
(rectifications/ITA ) was 
circulated (reservationsii 
were raised)  GATT (1981 -1994)  
 
SECRET/342 ( final 
report  in 
SECR ET/342/Add.1).  
 
WTO 
 
G/SECRET/8 was 
concluded ( final report  
in G/SECRET/8/Add.1).  
62.  Indonesia /a  XXI  
(21) Schedule annexed 
(L/6987/Add.1) to the 
Geneva (1992) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/318).  
 G/MA/SP/1 + 
G/MA/SP/1/Add.1 ( other ) 
were approved with the 
intention to incorporate in a GATT (1981 -1994)  
 
SECRET/281 was 
concluded ( final report   
  G/MA/W/23/Rev.18  
 
- 56 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/458) and certified 
(WT/Let/1273).  Supplementary Marrakesh 
Protoc ol which did not come 
into being. It has now been 
certified (WT/Let/541).iii 
 
G/RS/21 ( other ) 
(reservationsii were raised). 
Following consultations, a 
new notification 
G/MA/TAR/RS/39 ( other ) 
was submitted and certified 
(WT/Let/255).  
 
G/MA/TAR/RS/23 ( ITA) was 
certified (WT/Let/157).  
 
G/MA/TAR/ RS/439 ( other ) 
was certified 
(WT/Let/1206).  
 
G/MA/TAR/RS/619 ( Nairobi 
Decision ) was certified 
(WT/Let/1507).  in SECRET/281/Add.4).  
63.  Israel /a  XLII  
(42) Pre-UR schedule was 
transposed into the HS 
(SECRET/HS/31 + 
SECRET/HS/31/Add.1 ) and 
certified (WT/Let/553). 
Subsequently, 
corrections to the 
transposed schedule 
were circulated 
(G/MA/TAR/RS/322)  MP A consolidated new schedule in 
HS1996 was circulated 
(G/MA/ TAR/RS/322) and certified 
(WT/Let/932).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/407) and certified 
(WT/Let/1070).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circul ated G/MA/TAR/RS/25 ( ITA) was 
certified (WT/Let/174)  
 
G/MA/TAR/RS/78 ( Annex 5 
AoA) was certified 
(WT/Let/882).  
 
G/MA/TAR/RS/322 
circulated a full Schedule 
with corrections to the Pre -
Uruguay schedule 
(WT/Let/553), UR Schedule, 
and HS1996 changes 
(WT/Let/554) (other) . It   
  G/MA/W/23/Rev.18  
 
- 57 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/447) and certified 
(WT/Let/1233).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/525) and certified 
(WT/Let/1367).  
 
Rectifications to WT/Let/1367 
(G/MA/TAR/RS/580) was 
circulated and certif ied 
(WT/Let/1432).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/674).  was certified (WT/Let/932)  
 
G/MA/TAR/RS/434 ( ITA 
Expansion ) was certified 
(WT/Let/1198).  
 
G/MA/TAR/RS/511 ( Nairobi 
Decision ) was certified 
(WT/Let/1348).  
 
G/MA/TAR/RS/612 
(rectifications ) was 
certified (WT/Let/1491).  
 
64.  Jamaica /b LXVI  
(66) 
 Pre-UR schedule was 
transposed into HS and 
certified (WT/Let/257).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/183) 
and certified (WT/Let/712).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/110) and certified 
(WT/Let/ 560).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/387) and certified 
(WT/Let/1014).  
    
  G/MA/W/23/Rev.18  
 
- 58 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/526) and certified 
(WT/Let/1368).  
65.  Japan /a  XXXVIII  
(38) Schedule annexed 
(L/6112/Add.1) to the 
First Geneva (1987) 
Protocol.  
 
HS92 changes circulated 
in SECRET/C/HS/7 and 
approved (See 
TAR/M/35).  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/67+ WT/Let/94).  
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/JAP/1 +  
G/SECRET/HS02/JAP/1/Corr.1+ 
G/SECRET/HS02/JAP/1/  
Corr.2); pursuant to the revised 
HS2002 procedures, a list of 
tariff items affected was 
circulated (G/MA/TAR/RS /145) 
and certified (WT/Let/644 + 
WT/Let/644/Corr.1 + 
WT/Let/820).  
 G/RS/6 ( other ) was 
included in a Procès -Verbal 
of Rectification (Let/1953).  
G/RS/7 ( Pharma ) was 
included in a Procès -Verbal 
of Rectification (Let/1953).  
 
G/MA/TAR/RS/10 + 
G/MA/TAR/RS/10/Corr.1 
(Pharma ) were certified 
(WT/Let/138 + 
WT/Let/145).  
 
G/MA/TAR/RS/12 + 
G/MA/TAR/RS/12/Corr.1 
(ITA) were certified 
(WT/Let/138 + 
WT/Let/145).  
G/MA/TAR/RS/55 + 
G/MA/TAR/RS/55/Corr.1 + 
G/MA/TAR/RS/55/Corr.2 
(Pharma ) were certified 
(WT/Let/ 322 + WT/Let/ 
343).  
 
G/MA/TAR/RS/57 ( Annex 5 
AoA) was certified 
(WT/Let/362 + 
WT/Let/412).  
 
G/MA/TAR/RS/114 
(Pharma ) was certified GATT (1981 -1994)  
 
SECRET/319 was 
concluded ( final report  
in SECRET/319/Add.3).  
 
 
 
SECRET/328 was 
concluded ( final report 
in SECRET/328/Add.2).  
  
  G/MA/W/23/Rev.18  
 
- 59 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/Let/568). It was 
subsequently replaced by 
G/MA/TAR/RS/136 and 
certified (WT/Let/610 + 
WT/Let/625).  
 
G/MA/TAR/RS/291 + 
G/MA/TAR/RS/291/Corr.1 
(Pharma ) were certified 
(WT/Let/835 + 
WT/Let/864).  
 
G/MA/TAR/RS/423 ( ITA 
Expansion ) was certified 
(WT/Let/1144 
+WT/Let/1260  
66.  Jordan /a  CXLVIII  
(148)  
 None PA  
(11.04.2000)  
(WT/Let/323 + 
WT/Let/333 + 
WT/Let/335)  Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/115 + 
G/MA/TAR/RS/115/Corr.1) and 
certified (WT/Let/586).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/378) and certified 
(WT/Let/1007).  
 
Pursuant to the HS2012 
procedures, a list o f tariff items 
affected was circulated 
(G/MA/TAR/RS/527) and certified 
(WT/Let/1369).  
    
  G/MA/W/23/Rev.18  
 
- 60 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
67.  Kazakhstan 
/a CLXXII  
(172)  None PA 
(27.07.2015)  
(WT/Let/1057)  Accession schedule in HS07.  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).    
68.  Kenya /a  CXIII  
(113)  None MP 
 Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/184) 
and certified (WT/Let/713).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/257) and certified 
(WT/Let/789).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/388) and certified 
(WT/Let/1021).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/528) and certified 
(WT/Let/1370).  
    
  G/MA/W/23/Rev.18  
 
- 61 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
     Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/651) and certified 
(WT/Let/1545).    
69.  Korea, 
Republic of /a  LX  
(60) Schedule annexed 
(L/6222/Add.6) to the 
Second Geneva (1987) 
Protocol.  
 
HS92 changes were 
certified (Let/1793).  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/339).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/KOR/1); 
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/220 + 
G/MA/TAR/ RS/220/Add.1 + 
G/MA/TAR/RS/220/Add.2) and 
certified (WT/Let/804).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/420) and certified 
(WT/Let/1099).  
 
Presently under waiver for the 
introduction of HS2012 chang es 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  G/MA/TAR/RS/33 ( ITA) was 
certified (WT/Let/249).  
 
G/MA/TAR/RS/56 + 
G/MA/TAR/RS/56/Corr.1 
(other ) were certified 
(WT/Let/302).  
G/MA/TAR/RS/71 
(rectifications/ITA ) was 
certified (WT/Let/376 + 
WT/Let/392).  
 
G/MA/TAR/RS/98 ( Annex 5 
AoA) was certified  
(WT/Let/492 + 
WT/Let/504).  
G/MA/TAR/RS/126 ( other ) 
was certified (WT/Let/596).  
 
G/MA/TAR/RS/396 ( Annex 
5 AoA ) was certified 
(WT/Let/1461).  
 
G/MA/TAR/RS/433 ( ITA 
Expansion ) was certified 
(WT/Let/1195 + 
WT/Let/1221).  
 
G/MA/TAR/RS/658 ( Rects ) 
was circulated and has 
reservations.  
   
  G/MA/W/23/Rev.18  
 
- 62 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
70.  Kuwait, the 
State of /a  CXIV  
(114)  None  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/185) 
and certified (WT/Let/714).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/140) and certified 
(WT/Let/627).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/306) and certified 
(WT/Let/896).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/473) and certified 
(WT/Let/1290).  G/MA/TAR/RS/222 ( ITA) 
was certified (WT/Let/752).  
  
71.  Kyrgyz 
Republic /a CXLII  
(142)  None PA  
(20.12.1998)  
(WT/Let/245+ 
WT/Let/262 + 
WT/Let/296)  Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/133) and certified 
(WT/Let/604).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/379) and certified 
(WT/Let/1008).   WTO 
 
G/SECRET/38 initiated 
procedures under GATT 
Articles XXIV:6 and 
XXVIII to take account 
of Kyrgyz Republic's 
accession to the 
Eurasian Economic 
Union.   
  G/MA/W/23/Rev.18  
 
- 63 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
72.  Lao People's 
Democratic 
Republic /b  CLXVII  
(167)  None PA  
(02.02.2013)  
(WT/Let/869 + 
WT/Let/872 + 
WT/Let/876)  Accession schedule in HS2002.  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/384) and certified 
(WT/Let/1019).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/529) and certified 
(WT/Let/1371).  
 
Pursuant to the HS2 017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/628) and certified 
(WT/Let/1521).  G/MA/TAR/RS/662 ( ITA) 
was circulated and certified 
(WT/Let/1564).  
 
G/MA/TAR/RS/663 ( ITA 
Expansion ) was circulated 
and certified 
(WT/Let/1565).   
73.  Latvia /a  CXLIII  
(143)  None PA  
(10.02.1999)  
(WT/Let/246 + 
WT/Let/281 + 
WT/Let/298)  Accession schedule in HS96.  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/LVA/1).  G/MA/TAR/RS/58 + 
G/MA/TAR/RS/58/Corr.1 
(revised accession 
schedule ) was certified 
(WT/Let/321).  WTO 
This Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EC -25.ix   
74.  Lesotho /a  CXV  
(115)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/186) 
and certified (WT/Let/715).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/224) and certified    
  G/MA/W/23/Rev.18  
 
- 64 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/Let/755).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/318) and certified 
(WT/Let/907).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/474) and certified 
(WT/Let/1291).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/603) and certified 
(WT/Let/1482).  
75.  Liberia /a  CLXXIV  
(174)  None PA  
(14.04.2016)  
(WT/Let/1171)  Accession schedule in HS2012.  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/629) and certified 
(WT/Let/1522).    
76.  Lithuania /a CL 
(150)  None PA  
(31.05.2001)  
(WT/Let/364 + 
WT/Let/378)  Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/LTU/1).  Rectifications to the Protocol 
of Accession of Lithuania 
were included in a Procès -
Verbal of Rectification 
(WT/Let/380 + 
WT/Let/380/Corr.1 + 
WT/Let/389).  WTO 
This Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EC -25.ix   
77.  Macao, China 
/b LXXXIX  
(89) Schedule circulated in 
document L/7023 was 
not certified. Schedule 
was also considered in MP Tariff items affected by HS96 
changes were certified 
(WT/Let/269).  
 G/MA/TAR/RS/27 ( ITA) was 
certified (WT/Let/177).  
 
   
  G/MA/W/23/Rev.18  
 
- 65 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
the framework of the UR.  Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/ HS02/MAC/1);  
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/111) and certified 
(WT/Let/561).  G/MA/TAR/RS/35 ( Pharma ) 
was certified (WT/Let/251).  
 
G/MA/TAR/RS/79 ( Pharma ) 
was certified (WT/Let/405).  
 
     Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/389) and certified 
(WT/Let/1022).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/577) and 
(G/MA/TAR/RS/577/Rev. 1) and 
certified (WT/Let/1441).  
 
Presently under waiver for the 
introduction of HS2017  changes 
(WT/L/1127).  G/MA/TAR/RS/137 
(Pharma ) was certified 
(WT/Let/614).  
 
G/MA/TAR/RS/228 
(Pharma ) was certified 
(WT/Let/762) . 
 
G/MA/TAR/RS/461 ( ITA 
Expansion ) was certified 
(WT/Let/1277).   
78.  Madagascar 
/a LI  
(51) Schedule established in 
Second Certification of 
Rectifications and 
Modifications (1964).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/187) 
and certified (WT/Let/716).  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/258) and certified 
(WT/Let/790).  
 
    
  G/MA/W/23/Rev.18  
 
- 66 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2007 
procedures, a list of tar iff items 
affected was circulated 
(G/MA/TAR/RS/362) and certified 
(WT/Let/988).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/530) and certified 
(WT/Let/1376).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/639) and certified 
(WT/Let/1530).  
79.  Malawi /a  LVIII  
(58) Pre-UR schedule 
transposed into HS and 
certified (WT/Let/167).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/188) 
and certified (WT/Let/717).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/259) and certified 
(WT/Let/792).  
 
Pursuant to the  HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/363) and certified 
(WT/Let/989).  
 
    
  G/MA/W/23/Rev.18  
 
- 67 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/531) and certified 
(WT/Let/1372).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/631) and certified 
(WT/Let/1524).  
80.  Malaysia /a  XXXIX  
(39) Schedule annexed 
(L/7195/Add.3) to the 
Geneva (1993) Protocol.  MP Changes to schedule resulting 
from the introduction of the 
HS96 were certified 
(WT/Let/498).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/260) and certified 
(WT/Let/793).  
 
Presently under waiver for the 
introduction o f HS2007 changes 
(WT/L/1125).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  G/MA/TAR/RS/29 ( ITA) was 
certified (WT/Let/176).  
 
G/MA/TAR/RS/432 and 
G/MA/TAR/RS/432/Add.1 
(ITA Expansion ) was 
certified (WT/Let/1187)  
G/MA/TAR/RS/45 1 (other ) 
was certified 
(WT/Let/1243).  
 
G/MA/TAR/RS/656 ( Rects ) 
was certified 
(WT/Let/1555).   
81.  Maldives /a  CXVI  
(116)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/189) 
and certified (WT/Let/718).  
Pursuant to the revised HS2002 
procedures, a list of tariff items    
  G/MA/W/23/Rev.18  
 
- 68 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/261) and certified 
(WT/Let/794).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/410) and certified 
(WT/Let/1073).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/532) and certified 
(WT/Let/1373).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/632) and certified 
(WT/Let/1525).  
82.  Mali /a  XCIV  
(94) Inherited concessions 
specified in Section C of 
Schedule XI -France when 
succeeding to GATT on 
11.01.1993 (L/7166).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/190) 
and certified (WT/Let/719).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/262) and certif ied 
(WT/Let/799).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated    
  G/MA/W/23/Rev.18  
 
- 69 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/364) and certified 
(WT/Let/990).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/498) and cert ified 
(WT/Let/1315).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/633) and certified 
(WT/Let/1526).  
83.  Malta /a  CXVII  
(117)  None MP Tariff items affected by HS96 
changes were certified 
(WT/Let/315).  G/SP/4 ( ODCs ) was 
approved with the intention 
to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being. It has now been 
certified (WT/Let/533).iii 
 
G/RS/15 ( other ) was 
included in a Procès -Verbal 
of Rectification (Let/1954).  
G/RS/23 ( ODCs and other ) 
was certified (WT/Let/22).  WTO 
This Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EC -25.ix   
84.  Mauritania /a  L  
(50) Schedule established in 
Second Certification of 
Rectifications and 
Modifications (1964).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/191) 
and certified (WT/Let/720).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated    
  G/MA/W/23/Rev.18  
 
- 70 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/263) and certified 
(WT/Let/795).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/365) and certified 
(WT/L et/991).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/533) and certified 
(WT/Let/1374).  
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/634) and certified 
(WT/Let/1527).  
85.  Mauritius /a  CXVIII  
(118)  None MP Changes to schedule resulting 
from the introduction of the 
HS96 were certified 
(WT/Let/337).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/120) and certified 
(WT/Let/588).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/331) and certified 
(WT/Let/929).  
 
 G/MA/TAR/RS/60 ( ITA) 
was certified (WT/Let/334).  
 
G/MA/TAR/RS/62 ( HS96 ) 
was certified (WT/Let/337).  
 
G/MA/TAR/RS/437 and 
G/MA/TAR/RS/437/Add. 1 
(ITA Expansion ) was 
certified (WT/Let/1204).    
  G/MA/W/23/Rev.18  
 
- 71 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulat ed 
(G/MA/TAR/RS/534) and certified 
(WT/Let/1375).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/635) and certified 
(WT/Let/1528).  
86.  Mexico /a  LXXVII  
(77) Schedule was approved 
and annexed 
(L/7463/Add.3) to the 
Geneva (1994) Protocol 
which did not enter into 
force. It has now been 
certified (WT/Let/518).iii MP Changes to schedule resulting 
from the introduction of the 
HS96 were certified 
(WT/Let/404).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/MEX/1);  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/294) and certified 
(WT/Let/862).  
 
Pursuant to the HS2007 
procedures, a list of t ariff items 
affected was circulated 
(G/MA/TAR/RS/448) and certified 
(WT/Let/1234).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  G/MA/TAR/RS/7 ( other ) 
was certified (WT/Let/122).  
 
G/MA/TAR/RS/578 ( Nairobi 
Decision ) was certifi ed 
(WT/Let/1430).  GATT (1981 -1994)  
 
SECRET/330 ( unclear ). 
 
87.  Moldova, 
Republic of /a  CLI 
(151)  None PA  
(26.07.2001)  
(WT/Let/395 + Accession schedule in HS96.  
 
Pursuant to the revised HS2002 G/MA/TAR/RS/150 
circulated the results of 
G/SECRET/31, was certified WTO 
 
G/SECRET/31 +  
  G/MA/W/23/Rev.18  
 
- 72 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
WT/Let/399 + 
WT/Let/410)  procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/264) and certified 
(WT/Let/800).  
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/390) and certified 
(WT/Let/1023).  
 
Pursuant to the HS2012 
procedures, a list of tariff item s 
affected were circulated 
(G/MA/TAR/RS/610) and certified 
(WT/Let/1489).  (WT/Let/655).  
 G/SECRET/3/Corr.1 
were concluded ( final 
report  in 
G/SECRET/31/Add.1).  
88.  Mongolia /a  CXXXIV  
(134)  None PA  
(29.01.1997)  
(WT/Let/100 + 
WT/Let/109 + 
WT/Let/130)  
 Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/121) and certified 
(WT/Let/589).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/366) and certified 
(WT/Let/993).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/535) and certifie d 
(WT/Let/1379).  
 
Pursuant to the HS2017 
procedures, a list of tariff items Rectifications to the Protocol 
of Accession of Mongolia 
were included in a Procès -
Verbal of Rectification 
(WT/Let/115 + 
WT/Let/125).    
  G/MA/W/23/Rev.18  
 
- 73 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/652) and certified 
(WT/Let/1546).  
89.  Montenegro 
/a CLXVI 
(166)  None PA  
(29.04.2012)  
(WT/Let/842 +  
WT/Let/849 + 
WT/Let/857)  Accession schedule in HS2007.  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/552) and certified 
(WT/Let/1397).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  G/MA/TAR/RS/296 ( ITA) 
was certified (WT/Let/867).  
 
G/MA/TAR/RS/427 and 
G/MA/TAR/RS/427/Add.1 
(ITA Expansion ) was 
certified (WT/Let/11 82).  
90.  Morocco /a  LXXXI  
(81) Schedule contained in its 
Protocol of Accession to 
GATT (19.02.1987). 
Transposed into HS and 
certified  
(WT/Let/168)  MP Schedule in loose -leaf format, 
including HS96, changes were 
certified (WT/Let/497).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/152) and certified 
(WT/Let/665).   GATT (1981 -1994)  
 
L/6326 + L/6326Add.1 
(unclear ). 
91.  Mozambique /a  CXIX  
(119)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/192) 
and certified (WT/Let/721).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/265) and certif ied 
(WT/Let/796).  
Pursuant to the HS2007 
procedures, a list of tariff items    
  G/MA/W/23/Rev.18  
 
- 74 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/310) and certified 
(WT/Let/900).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/475) and certi fied 
(WT/Let/1292).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/604) and certified 
(WT/Let/1483).  
92.  Myanmar /a  IV 
(4) Sixth Certification of 
Changes to Schedules 
(1988).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/193) 
and certified (WT/Let/722).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/T AR/RS/266) and certified 
(WT/Let/801).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/348) and certified 
(WT/Let/968).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated    
  G/MA/W/23/Rev.18  
 
- 75 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA /TAR/RS/536) and certified 
(WT/Let/1377).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/605) and certified 
(WT/Let/1484).  
93.  Namibia /a  XC 
(90) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/194) 
and certified (WT/Let/723).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/267) and certified 
(WT/Let/ 797).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/402) and certified 
(WT/Let/1056).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/476) and certified 
(WT/L et/1293).    
94.  Nepal /a  CLVII  
(157)  None PA 
(23.04.2004)  
(WT/Let/449 + 
WT/Let/464)  Accession schedule in HS2002.  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated    
  G/MA/W/23/Rev.18  
 
- 76 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/349) and certified 
(WT/Let/969).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/537) and certified 
(WT/Let/1378) . 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/636) and certified 
(WT/Let/1529).  
95.  New Zealand 
/a XIII  
(13) Schedule annexed 
(L/6112/Add.3) to the 
First Geneva (1987) 
Protocol.  MP Changes to schedule resulting 
from the introduction of the 
HS96 were certified (WT/Let/458 
+ WT/Let/458/Corr.1).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/NZL/1); 
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/221) and certified 
(WT/Let/750).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/445) and certified 
(WT/Let/1231).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/661) and certified G/RS/1 ( other ) was 
included in a Procès -Verbal 
of Rectification (Let/1954).  
 
G/MA/TAR/RS/44 ( ITA) was 
certifie d (WT/Let/295).  
 
G/MA/TAR/RS/53 
(rectifications/ITA ) was 
certified (WT/Let/295).  
 
G/MA/TAR/RS/436 and 
Add.1 ( ITA Expansion ) 
was certified WT/Let/1203.  GATT (1981 -1994)  
 
SECRET/275 ( unclear ). 
 
SECRET/289 ( unclear ). 
 
SECRET/290 ( unclear ). 
 
SECRET/313 announced 
the intention to increase 
certain duty levels for a 
three -year period.  
 
SECRET/329 + 
SECRET/329/Rev.1 
(unclear ).   
  G/MA/W/23/Rev.18  
 
- 77 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/Let/1561).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
96.  Nicaragua /b  XXIX  
(29) Was under a waiver 
(WT/L/467) for the 
establishment of a new 
schedule based on the 
HSxv. Documentation was 
circulated in 
G/SECRET/HS/3 but was 
not certified due to 
reservations.ii MP Changes to schedule resulting 
from the introductio n of the 
HS96 were certified 
(WT/Let/460).  
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/NIC/1); 
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/147) and certified 
(WT/Let/ 642).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/350) and certified 
(WT/Let/970).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/563) and certified 
(WT/Le t/1408).  G/MA/TAR/RS/102 ( ITA) 
was certified (WT/Let/512).   
97.  Niger /a LIII  
(53) Schedule established in 
Third Certification of 
Rectifications and 
Modifications (1967).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/195) 
and certified (WT/Let/724).  
 
    
  G/MA/W/23/Rev.18  
 
- 78 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/268) and certified 
(WT/Let/798).  
 
Pursuant to th e HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/351) and certified 
(WT/Let/971).  
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/499) and certified 
(WT/Let/1316).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/637) and certified 
(WT/Let/1517).  
98.  Nigeria /a  XLIII  
(43) Schedule contained in 
Sixth Certification of 
Changes to Schedules 
(1988).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/196) 
and certified (WT/Let/725).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/141) and c ertified 
(WT/Let/628).  
 
Pursuant to the HS2007 
procedures, a list of tariff items    
  G/MA/W/23/Rev.18  
 
- 79 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/391) and certified 
(WT/Let/1015).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/501) an d certified 
(WT/Let/1318).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/653) and certified 
(WT/Let/1547).  
99.  North 
Macedonia /a  CLIV 
(154)  None PA  
(04.04.2003)  
(WT/Let/430 + 
WT/Let/439)  Accession schedule in HS2002.  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/377) and certified 
(WT/Let/1006).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/ 556) and certified 
(WT/Let/1401).    
100.   Norway /a  XIV  
(14) Schedule annexed 
(L/6112/Add.2) to the 
First Geneva (1987) 
Protocol.  
 
HS92 changes were 
certified (Let/1793).  MP Schedule in loose -leaf format, 
including HS96 changes, was 
certified (WT/Let/466).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/NOR/1 + 
G/SECRET/HS02/NOR/1/  
Rev.1); pursuant to the revised G/RS/2 ( other ) was 
included in a Procès -Verbal 
of Rectification (Let/1954).  
 
G/MA/TAR/RS/5 ( other ) 
was certified (WT/Let/479).  
 
G/MA/TAR/RS/15 ( ITA) was 
certified (WT/Let/153).  GATT (1981 -1994)  
 
SECRET/297, some 
bilateral agreements 
were reported in 
document 
SECRET/297/Add.1 
(unclear ).  
  G/MA/W/23/Rev.18  
 
- 80 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
HS2002 procedures, a list of 
tariff items affected was 
circulated (G/MA/TAR/RS/225) 
and certified (WT/Let /756).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/418) and certified 
(WT/Let/1097).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/657) and certified 
(WT/Let/1558).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).   
G/MA/TAR/RS/81 ( Pharma ) 
was certified (WT/Let/416).  
 
G/MA/TAR/RS/86 ( Pharma ) 
was certified (WT/Let/442).  
 
G/MA/TAR/RS/148 
(Pharma ) was certified 
(WT/Let/654).  
 
G/MA/TAR/RS/414 ( other ) 
was certified 
(WT/Let/1089).  
G/MA/TAR/RS/429 + 
G/MA/TAR/RS/429/Add.1  
(ITA Expansion ) was 
certified (WT/Let/1181).  
 
G/MA/TAR/RS/457 
(Pharma ) was certified 
(WT/Let/1268).  
 
G/MA/TAR/RS/507 ( Nairobi 
Decision ) was certified 
(WT/Let/1342).  
 
G/MA/TAR/RS/592 +  
G/MA/TAR/RS/592/Add.1+  
G/MA/TAR/RS/592/Add.2 
(Rects ) were circulated 
(reservations ii were raised).  
 
G/MA/TAR/RS/618 and 
G/MA/TAR/RS/618/Add.1 
(Rectifications ) were 
certified (WT/Let/1505).   
  G/MA/W/23/Rev.18  
 
- 81 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
101.   Oman /a  CXLIX  
(149)  None PA  
(09.11.2000)  
(WT/Let/357 + 
WT/Let/369)  Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/122) and certified 
(WT/Let/590).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circula ted 
(G/MA/TAR/RS/352) and certified 
(WT/Let/972).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/540) and certified 
(WT/Let/1386).    
102.   Pakistan /a  XV  
(15) Renegotiating its pre -UR 
schedule in connection 
with the implementation 
of the HS.xvi MP Schedule in loose -leaf format, 
including HS96 changes, was 
certified (WT/Let/499).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/149) and certified 
(WT/Let/653).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/392) and certified 
(WT/Let/1016).  
 
Pursuant to the HS2012 
procedures, a list of tariff items G/SP/10 (reservationsii were 
raised). As a result, a 
revision was circulated in 
G/MA/SP/2 ( other ) and 
approved with the intention 
to incorporate in a 
Supplementary Protocol to 
the Marrakesh Agreement 
which did not come into 
being. It has now been 
certified (WT/Let/530). iii 
 
G/MA/TAR/RS/61+ 
G/MA/TAR/RS/61/Corr.1 
(textiles ) (reservationsii 
were raised).  
 
 GATT (1981 -1994)  
 
SECRET/304, a bilateral 
agreement was reported 
in document 
SECRET/304/Add.1.   
  G/MA/W/23/Rev.18  
 
- 82 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulat ed 
(G/MA/TAR/RS/477) and certified 
(WT/Let/1294).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
 G/MA/TAR/RS/83  
(textiles ) was certified 
(WT/Let/424).  
 
G/MA/TAR/RS/94+ 
G/MA/TAR/RS/94/Add.1 + 
G/MA/TAR/RS/94/Add.2 
(concessions ) were 
certified (WT/Let/502).  
103.   Panama /a  CXLI  
(141)  None PA  
(06.09.1997)  
(WT/Let/114 + 
WT/Let/133+ 
WT/Let/161)  Accession schedule in HS92.  
 
Submitted a list of tariff items 
affected by HS96 changes and 
(G/SECRET/HS96/48 + 
G/SECRET/HS96/48/Add.1 + 
G/SECRET/HS96/48/Rev.1 + 
G/SECRET/HS96/48/Rev.1/  
Corr.1 
G/SECRET/HS96/48/Rev.1/  
Corr.2 + 
G/SECRET/HS96/48/Rev.2) was 
certified (WT/Let/648).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/289) and certified 
(WT/Let/827).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/380) and certified 
(WT/Let/1011).  
 
Pursuant to the HS2012 
procedures, a list of tariff items G/MA/TAR/RS/290 ( ITA) 
was certified (WT/Let/834).  
 
G/MA/TAR/RS/304 
circulated resul ts of 
G/SECRET/33  and it was 
certified (WT/Let/891).  WTO 
 
 
G/SECRET/33 was 
concluded ( final report  
in G/SECRET/33/Add.1)   
  G/MA/W/23/Rev.18  
 
- 83 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/586) and certified 
(WT/Let/1443).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/673).  
104.   Papua New 
Guinea /a  CXXXVIII  
(138)  None PA  
(09.06.1996) 
/c 
(WT/Let/63+ 
WT/Let/84)  Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/197) 
and certified (WT/Let/726).  
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/269) and certified 
(WT/Let/802).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/393) and certified 
(WT/Let/1017).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulat ed 
(G/MA/TAR/RS/541) and certified 
(WT/Let/1387).    
105.   Paraguay /a XCI  
(91) Protocol of Accession to 
GATT (30.06.1993).  MP Complete schedule, including 
HS96 changes, was circulated 
(G/SECRET/HS96/29 + 
G/SECRET/HS96/29/Rev.1) and 
certified (WT/Let/574).  
    
  G/MA/W/23/Rev.18  
 
- 84 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/270) and certified 
(WT/Let/805).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
106.   Peru /a  XXXV  
(35) Schedule was 
renegotiated during the 
UR. 
 
All previous concessions 
replaced by the UR 
Schedule.  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/198) 
and certified (WT/Let/727).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/271) and certified 
(WT/Let/806).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/373) and certified 
(WT/Let/1002).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/554) and certified 
(WT/Let/1399).  G/MA/TAR/RS/146 ( ITA) 
was certified (WT/Let/640).   
107.   Philippines /a  LXXV  
(75) Schedule annexed 
(L/6987/Add.2) to the 
Geneva (1992) Protocol.  MP Schedule in loose -leaf format, 
including HS96 changes, was 
certified (WT/Let/402).  
 Part of G/RS/5 and G/RS/10 
+ G/RS/10/Add.1 ( other ) 
was included in a Procès -
Verbal of Rectification WTO 
 
G/SECRET/9 was 
concluded ( final report   
  G/MA/W/23/Rev.18  
 
- 85 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/581) and cer tified 
(WT/Let/1438).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/668).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
 (Let/1951). Other parts 
remain uncertified 
(reservationsii were raised).  
 
G/MA/TAR/RS/36 ( ITA) was 
certified (WT/Let/303)  
 
G/MA/TAR/RS/93 circulated 
results of G/SECRET/9 
(reservationsii were raised).  
 
G/MA/TAR/RS/99 + 
G/MA/TAR/RS/99/Rev.1 
(Annex 5 AoA ) was 
certified (WT/Let/562).  
 
G/MA/TAR/RS/395 ( Annex 
5 AoA ) was certified 
(WT/Let/1024).  
 
G/MA/TAR/RS/421 
(rectifications/ITA ) was 
certified (WT/Let/1101).  
  
G/MA/TAR/RS/430 and 
G/MA/TAR/RS/430/Add.1 
(ITA Expansion ) were 
certified (WT/Let/1267).  
 
G/MA/TAR/RS/591 ( Annex 
5 AoA ) was circulated 
(reservationsii were raised).  in G/SECRET/9/Add.3).  
108.   Poland /a  LXV  
(65) Schedule contained in 
Sixth Certification of 
Changes to Schedules 
(1988).  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/268).  
 
 G/MA/TAR/RS/32 ( ITA) was 
certified (WT/Let/381).  WTO 
 
This Schedule was 
withdrawn in the 
context of GATT  
  G/MA/W/23/Rev.18  
 
- 86 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/POL/1).  Article  XXIV:6 
procedures for the 
enlargement to EC -25.ix   
109.   Qatar /a  CXXXI  
(131)  None PA  
(13.01.1996) 
/c 
(WT/Let/46 + 
WT/Let/64)  Accession schedule in HS96.  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/109) and certified 
(WT/Let/559).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/353) and 
subsequently replaced 
(G/MA/TAR/RS/353/Rev.1) and 
certified (WT/Let/1068).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/542) and certified 
(WT/Let/1388).  G/MA/TAR/RS/358 ( ITA) 
was certified (WT/Let/983).   
110.   Romania /a  LXIX  
(69) Pre-UR schedule was 
transposed into a 
consolidated loose -leaf 
schedule in HS and 
certified (Let/1911)  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/265). 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/ROM/1).  G/RS/14  (other ) was 
included in a Procès -Verbal 
of Rectification (Let/1954).  
 
G/RS/27 ( other ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/8).  
 
G/MA/TAR/RS/46 ( ITA) was 
certified (WT/Let/260).  GATT (1981 -1994)  
 
SECRET/339 ( final 
report  in 
SECRET/339/Add.1).  
 
This Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EC -27.x 
  
  G/MA/W/23/Rev.18  
 
- 87 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
111.   Russian 
Federation /a  CLXV 
(165)  None PA  
(22.08.2012) 
(WT/Let/840 + 
WT/Let/860)  Accession schedule in HS2007  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  G/MA/TAR/RS/406 ( other ) 
was circulated and 
reservationsii were raised.  
 
G/MA/TAR/RS/443 ( ITA) 
was certified 
(WT/Let/1212).   
112.   Rwanda /a  LVI  
(56) Schedule established in 
Third Certification of 
Rectifications and 
Modifications (1967).  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/199) 
and certified (WT/Let/728).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/135) and certified 
(WT/Let/612).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/319) and certified 
(WT/Let/908).  
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was  circulated 
(G/MA/TAR/RS/504) and certified 
(WT/Let/1323).  
    
  G/MA/W/23/Rev.18  
 
- 88 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
    MP Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/616) and certified 
(WT/Let/1495).    
113.   Saint Kitts 
and Nevis  /b CXXVIII  
(128)  None PA  
(21.02.1996) 
/c 
(WT/Let/58 + 
WT/Let/62)  Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/200) 
and certified (WT/Let/729).  
 
Pursuant to the revised HS2002 
procedures, a  list of tariff items 
affected was circulated 
(G/MA/TAR/RS/272) and certified 
(WT/Let/807).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/332) and certified 
(WT/Let/930).  
 
Pursuant to the HS2012 
procedures,  a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/479) and certified 
(WT/Let/1297).    
114.   Saint Lucia 
/b CXXI  
(121)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/201) 
and certified (WT/Let/730).  
 
    
  G/MA/W/23/Rev.18  
 
- 89 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated  
(G/MA/TAR/RS/131) and certified 
(WT/Let/602).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/333) and certified 
(WT/Let/931).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/553) and certified 
(WT/Let/1398).  
115.   Saint Vincent 
and the 
Grenadines 
/b CXXII  
(122)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/202) 
and certified (WT/Let/731).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected w as circulated 
(G/MA/TAR/RS/273) and certified 
(WT/Let/808).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/354) and certified 
(WT/Let/973).  
 
    
  G/MA/W/23/Rev.18  
 
- 90 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2012 
procedures, a list of tariff items 
affecte d was circulated 
(G/MA/TAR/RS/555) and certified 
(WT/Let/1412).  
116.   Samoa /b  CLXIV 
(164)  None PA  
(10.05.2012) 
(WT/Let/841+  
WT/Let/850 + 
WT/Let/856)  Accession schedule in HS2007.  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/543) and certified 
(WT/Let/1389).  
   
117.   Saudi Arabia, 
Kingdom of 
/a CLVIII  
(158)  None PA  
(11.12.2005)  
(WT/Let/503 + 
WT/Let/510)  Accession schedule in HS2002.  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/334 and 
G/MA/TAR/RS/334/Add.1) and 
certified (WT/Let/1032).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/559) and certified 
(WT/Let/1406).    
118.   Senegal /a  XLIX  
(49) Schedule established in 
Second Certification of 
Rectifications and 
Modifications (1964)  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/203) 
and certified (WT/Let /732).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated Information on ODCs 
submitted in April 1995 was 
verified (See G/C/M/3 + 
G/C/M/3/Corr.1). 
Information was to be 
included in a Suppl ementary 
Marrakesh Protocol which 
did not come into being. It 
has now been certified 
(WT/Let/525).iii GATT (1981 -1994)  
 
SECRET/341 was carried 
over to WTO. The 
bilateral agreements  
can be found in 
G/SECRET/6 + 
G/SECRET/6/Add.1 + 
G/SECRET/6/Add.2 + 
G/SECRET/6/Add.3.   
  G/MA/W/23/Rev.18  
 
- 91 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/298) and certified 
(WT/Let/874).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/367) and certifi ed 
(WT/Let/994). A section which 
was inadvertently omitted was 
circulated (G/MA/TAR/RS/411) 
and certified (WT/Let/1074).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/502) and certified 
(WT/Let/1319).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/611) and certified 
(WT/Let/1490).   
119.   Seychelles /a  CLXXI  
(171)  None PA  
(26.04.2015) 
(WT/Let/1040)  Accession schedule in HS2007.  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/480) and certified 
(WT/Let/1298).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/654) and certified 
(WT/Let/1548 ). 
 G/MA/TAR/RS/505 
(rectifications/ITA ) was 
circulated and certified 
(WT/Let/1329).    
  G/MA/W/23/Rev.18  
 
- 92 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
120.   Sierra Leone 
/a CXX  
(120)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/204) 
and certified (WT/Let/733).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/275) and certified 
(WT/Let/809).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/368) and certified 
(WT/Let/995).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/544) and certified 
(WT/Let/1390).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/606) and certified 
(WT/Let/1485).    
121.   Singapore /a  LXXIII  
(73) Schedule annexed 
(L/6466/Add.2) to the 
HS Geneva (1989) 
Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/263).  
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/SGP/1); 
pursuant to the revised HS2002 G/MA/TAR/RS/20 ( ITA)  
was certified (WT/Let/175).  
 
G/MA/TAR/RS/65 ( other ) 
was certified (WT/Let/350).  
 
G/MA/TAR/RS/103   
  G/MA/W/23/Rev.18  
 
- 93 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/132) and certified 
(WT/Let/603).  
 
Pursuant to the HS2007 
procedures, a  list of tariff items 
affected was circulated 
(G/MA/TAR/RS/355) and certified 
(WT/Let/974).  
 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  (rectifications/ITA ) was 
certified (WT/Let/539).  
 
G/MA/TAR/RS/425 ( ITA 
Expansion ) was certified 
(WT/Let/1158).  
122.   Slovak 
Republic /a  XCIII  
(93) Protocol of Accession to 
GATT (19.02.1993).  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/373).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/SVK/1).  G/MA/TAR/RS/42 ( ITA) was 
certified (WT/Let/258).  
 
G/MA/TAR/RS/70 ( Pharma ) 
was certified (WT/Let/382).  WTO 
This Schedule was 
withdrawn i n the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EC -25.ix   
123.   Slovenia /a  XCVI  
(96) Protocol of Accession to 
GATT (12.09.1994).  MP Schedule in loose -leaf format, 
including HS96 changes, was 
certified (WT/Let/344, later 
replaced by WT/Let/352).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/SVN/1).  G/MA/TAR/RS/75 ( ITA) was 
certified (WT/Let /406).  WTO 
This Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to EC -25.ix   
124.   Solomon 
Islands /b  CXXXV  
(135)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/205) 
and certified (WT/Let/734).  
 
    
  G/MA/W/23/Rev.18  
 
- 94 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff it ems 
affected was circulated 
(G/MA/TAR/RS/276) and certified 
(WT/Let/810).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/356) and certified 
(WT/Let/975).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/545) and certified 
(WT/Let/1391).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/638) and certified 
(WT/Let/1518).  
125.   South Africa 
/a XVIII  
(18) Schedule was 
renegotiated during the 
Uruguay Round.  
 
All previous concessions 
were replaced by the UR 
schedule.  MP Submitted preliminary 
information 
(G/SECRET/HS96/15)  
Reservationsii  were raised on the 
HS96 preliminary documentation. 
Pursuant to the HS96 special 
procedures in WT/L/756, 
schedule is being transposed.  
(G/MA/TAR/RS/560) was 
circulated and certified 
(WT/Let/1403).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items G/RS/18 ( other ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/8).  
 
G/MA/TAR/RS/2 ( other ) 
was certifie d (WT/Let/65).  
 
 
G/MA/TAR/RS/524 + 
G/MA/TAR/RS/524/Add.1 + 
G/MA/TAR/RS/524/Add.2 
(Nairobi Decision ) was 
circulated and certified 
(WT/Let/1422).  GATT (1981 -1994)  
 
Pre-UR renegotiations 
concluded.xvii 
 
  
  G/MA/W/23/Rev.18  
 
- 95 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/125) and certified 
(WT/Let/597). Tariff rate quotas 
and agricultural commitments 
limiting subsidization were 
subsequently circulated 
(G/MA/TAR/RS/155) an d certified 
(WT/Let/681).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/404) and certified 
(WT/Let/1059). Commitments on 
export subsidies were 
subsequently circulated in 
(G/MA/TAR/RS/422) and certified 
in (WT/Let/1103).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/546) and certified 
(WT/Let/1392).   
G/MA/TAR/RS/568 ( Nairobi 
Decision ) was certified 
(WT/Let/1416).  
126.   Sri Lanka /a  VI  
(6) Documentation was 
circulated in 
SECRET/HS/26. Some 
commitments remained 
under Article XXVIII 
negotiations after the 
MP. MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/206) 
and certified (WT/Let/735).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/303) and certified 
(WT/Let/890).  
Pursuant to the HS2007 G/SP/9 + G/SP /9/Corr.1 
(ODCs ) were approved with 
the intention to incorporate 
in a Supplementary 
Marrakesh Protocol which 
did not come into being. It 
was certified instead 
(WT/Let/534).iii 
 
G/MA/TAR/RS/77 ( textiles ) 
was certified (WT/Let/398).  
 
G/MA/TAR/RS/106 WTO 
 
G/SECRET/HS/11 
circulated a final report  
to Article  XXVIII and 
issues pending in the 
MP.  
  G/MA/W/23/Rev.18  
 
- 96 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/428) and certified 
(WT/Let/1177).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/510) and certified 
(WT/Let/1346).  circulated the results of 
G/SECRET/HS/11 and was 
certified (WT/Let/549).  
127.   Suriname /b  LXXIV  
(74) Schedule established in 
Fourth Certification of 
Changes to Schedules 
(1979).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/207) 
and certified (WT/Let/736).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/278) and certified 
(WT/Let/813).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/369) and certified 
(WT/Let/996).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/557) and certified 
(WT/Let/1400).   WTO 
 
G/SECRET/17 + 
G/SECRET/17/Add.1 
was withdrawn in 
G/SECRET/17/Add.2.  
 
 
G/SECRET/41 is 
currently underway.  
 
128.   Switzerland 
/a -
Liechtenstein LIX  
(59) Schedule annexed 
(L/6222/Add.3) to the 
Second Geneva (1987) MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/465).  G/RS/13 ( other ) 
(reservationsii were raised). 
Following consultat ions, a WTO 
 
G/SECRET/4 was  
  G/MA/W/23/Rev.18  
 
- 97 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
/b Protocol.xviii 
 
HS92 changes were 
certified (Let/1793).  Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CHE/1); 
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/1 12) and certified 
(WT/Let/566).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/565 + 
G/MA/TAR/RS/565/Corr.1) and 
certified (WT/Let/1410).  
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1 126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  new notification 
(G/MA/TAR/RS/3 + 
G/MA/TAR/RS/3/Corr.1) 
was submitted and certified 
(WT/Let/65).  
 
G/MA/TAR/RS/38 ( ITA) was 
certified (WT/Let/253).  
 
G/MA/TAR/RS/43 ( Pharma ) 
was certified (WT/Let/259).  
 
G/MA/TAR/RS/68 ( Pharma ) 
was certified (WT/Let/3 61). 
 
G/MA/TAR/RS/285 
(Pharma ) was certified 
(WT/Let/823).  
 
G/MA/TAR/RS/359 ( other ) 
was certified (WT/Let/987).  
 
G/MA/TAR/RS/413 + 
G/MA/TAR/RS/413/Corr.1 
(Pharma ) was submitted 
and certified 
(WT/Let/1079).  
 
G/MA/TAR/RS/478 ( ITA 
Expansion ) was certified 
(WT/Let/1295).  
 
G/MA/TAR/RS/483 + 
G/MA/TAR/RS/483/Corr.1 
circulated the results of 
G/SECRET/5 and was 
certified (WT/Let/1333).  concluded ( final report  
in G/SECRET/4/Add.1 
and G/SECRET/4/Add.2)  
 
G/SECRET/5 was 
concluded ( final report  
in G/SECRET/5/Add.1).  
 
G/SECRET/19 was later 
withdrawn in 
G/SECRET/19/Add.1.  
 
G/SECRET/40 and 
G/SECRET/40/Corr.1 is 
was concluded ( final 
report  in 
G/SECRET/40/Add.1)..   
  G/MA/W/23/Rev.18  
 
- 98 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
G/MA/TAR/RS/539 ( Nairobi 
Decision ) was circulated 
and certified 
(WT/Let/1385).  
 
G/MA/TAR/RS/579 + 
G/MA/TAR/RS/579/Add.1 + 
G/MA/TAR/RS/579/Add.2 
circulated the results of 
G/SECRET/4 and were 
certified (WT/Let/1456).  
 
G/MA/TAR/RS/594 was 
circulated on the results of 
G/SECRET/40 and 
G/SECRET/40/Corr.1. 
(awaiting domestic 
procedures).  
129.   The Separate 
Customs 
Territory of 
Taiwan, 
Penghu, 
Kinmen and 
Matsu /b  CLIII 
(153)  None PA  
(01.01.2002)  
(WT/Let/409 + 
WT/Let/411 + 
WT/Let/418)  Accession schedule in HS96  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/TPKM/1); 
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/151) and certified 
(WT/Let/656).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/ 398) and certified 
(WT/Let/1034).  
 
Pursuant to the HS2012 
procedures, a list of tariff items G/MA/TAR/RS/88 + 
G/MA/TAR/RS/88/Corr.1 + 
G/MA/TAR/RS/88/Corr.2 
(Annex  5 AoA ) were 
certified (WT/Let/578 and 
Procès -Verbal  of 
Rectification WT/Let/626 + 
WT/Let/631).  
 
G/MA/TAR/RS/113 + 
G/MA/TAR/RS/113/Corr.1 
(other ) were certified 
(WT/Let/567).  
 
G/MA/TAR/RS/142 ( other ) 
was certified (WT/Let/632).  
 
G/MA/TAR/RS/143 ( other ) 
was certified (WT/Let/633).    
  G/MA/W/23/Rev.18  
 
- 99 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/587) and 
(G/MA/TAR/RS/587/Add.1) and 
were certified (WT/Let/1449).  
 
Presently under waiver for the 
introduction of HS2017 chan ges 
(WT/L/WT/L/1127).   
G/MA/TAR/RS/286 ( ITA) 
was certified (WT/Let/824 + 
WT/Let/824/Corr.1).  
 
G/MA/TAR /RS/450 and 
G/MA/TAR/RS/450/Add.1 
(ITA Expansion ) were 
certified (WT/Let/1242).  
130.   Tajikistan /a  CLXVIII 
(168)  None PA  
(02.03.2013)  
(WT/Let/878 + 
WT/Let/879)  Accession schedule in HS2007.  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/481 + 
G/MA/TAR/RS/481/Rev.1) and 
certified (WT/Let/1341).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/655) and certified 
(WT/Let/1549).    
131.   Tanzania /a  CXXIV  
(124)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  
A list of tariff items affected was 
circulated (G/MA/TAR/RS/209) 
and certified (WT/Let/738).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circ ulated  
(G/MA/TAR/RS/280) and certified 
(WT/Let/811).  
 
 A revised Schedule was 
verified in 1994 with the 
intention to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being. It has now been 
certified (WT/Let/523). iii 
   
  G/MA/W/23/Rev.18  
 
- 100 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/311) and certified 
(WT/Let/901).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/482) and certified 
(WT/Let/1299).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/607) and certified 
(WT/Let/1486).  
132.   Thailand /a  LXXIX  
(79) Schedule annexed 
(L/6363/Add.1) to the 
Geneva (1988) Protocol.  
 
HS92 changes were 
certified (Let/1793).  MP Schedule in loose -leaf format, 
including HS96 changes, was 
certified (WT/Let/576).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/THA/1); 
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/288) and certified 
(WT/Let/828).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/ TAR/RS/659) and certified 
(WT/Let/1559).  
 
 G/RS/8 and G/RS/12 
(other ) were included in a 
Procès -Verbal of 
Rectification (Let/1954). 
G/RS/8/Add.1 has not 
concluded.  
 
G/RS/17 ( other ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/8).  
 
G/MA/TAR/RS/1 ( other ) 
was certified (WT/Let/65).  
 
G/MA/TAR/RS/8 + 
G/MA/TAR/RS/8/Add.1 
(other ) (reservationsii were 
raised).  
 
   
  G/MA/W/23/Rev.18  
 
- 101 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/WT/L/1127).  G/MA/TAR/RS/34 + 
G/MA/TAR/RS/34/Add.1 
(ITA) was certified 
(WT/Let/250).  
 
G/MA/TAR/RS/453 + 
G/MA/TAR/RS/453/Corr.1 
(ITA Expansion ) were 
certified (WT/Let/1250).  
133.   Togo /a  CXXV  
(125)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/210) 
and certified (WT/Let/739).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/281) and certified 
(WT/Let/815).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/312) and certified 
(WT/Let/902).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/503) and certified 
(WT/Let/1320).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated    
  G/MA/W/23/Rev.18  
 
- 102 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/608) and certified 
(WT/Let/1487).  
134.   Tonga /b  CLIX 
(159)  None PA  
(27.07.2007)  
(WT/Let/505 + 
WT/Let/579 + 
WT/Let/580)  Accession schedule in HS2002.  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/336) and certified 
(WT/Let/955).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/547) and certified 
(WT/Let/1393).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulat ed 
(G/MA/TAR/RS/671).  
   
135.   Trinidad and 
Tobago /b  LXVII  
(67) Schedule established in 
the Kennedy Round 
1964-1967, and 
amended in First 
Certification of Changes, 
1969.  
Transposed into the HS 
G/SECRET/HS/4, but was 
not certified due to 
reservations.ii MP Schedule was transposed into 
HS96 pursuant to special 
proced ures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/211) 
and certified (WT/Let/740).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/282) and certified 
(WT/Let/816).  
  WTO 
 
Requested authorization 
under Article XXVIII:4 
(G/SECRET/43), which 
has not been approved. 
See G/C/M/133.   
  G/MA/W/23/Rev.18  
 
- 103 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
     Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/417) and certified 
(WT/Let/1096).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/484) and certified 
(WT/Let/1300).   . 
136.   Tunisia /a  LXXXIII  
(83) Protocol of Accession to 
GATT (12.03.1990).  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/338).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/287 + 
G/MA/TAR/RS/287/Add.1 + 
G/MA/TAR/RS/287/Rev.1) and 
certified (WT/Let/892).  G/MA/TAR/RS/100 ( other ) 
was certified (WT/Let/5 20). GATT (1981 -1994) 
 
SECRET/340 ( final 
report  in 
SECRET/340/Add.2).  
137.   Turkey /a  XXXVII  
(37) Schedule was approved 
and annexed 
(L/7463/Add.6) to the 
Geneva (1994) Protocol 
which did not enter into 
force. It has now been 
certified (WT/Let/514). iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/266). 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/TUR/1); 
pursuant to the revised HS2002 
proced ures, a list of tariff items 
affected was circulated  
 
(G/MA/TAR/RS/246) and certified 
(WT/Let/779).  
 G/RS/28 ( other ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/23).  
 
G/MA/TAR/RS/11 ( other ) 
was certified (WT/Let/172).  
 
G/MA/TAR/RS/26 ( ITA) was 
certified (WT/Let/173).  
 
G/MA/TAR/RS/293 ( other ) 
was certified (WT/Let/852).  
   
  G/MA/W/23/Rev.18  
 
- 104 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
     Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/561 + 
G/MA/TAR/RS/561/Corr.1).  G/MA/TAR/RS/588 ( Nairobi 
Decision ) was certified 
(WT/Let/1446).   
138.   Uganda /a  CXXVI  
(126)  None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/212) 
and certified (WT/Let/741).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/283) and certified 
(WT/Let/817).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/370) and certified 
(WT/Let/997).  
Pursuan t to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/485) and certified 
(WT/Let/1302).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/630) and certified 
(WT/Let/1523).  A revised Schedule was 
verified in 1994 with the 
intention to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being. It has now been 
certified (WT/Let/522). iii  
139.   Ukraine /a  CLXII  
(162)  None PA  
(16.05.2008)  
(WT/Let/616 + Accession schedule in HS2002.  
 
Pursuant to the HS2007 Rectifications to the Protocol 
of Accession of Ukraine 
were included in a Procè s-G/SECRET/34  
At a meeting of the 
General Council of  
  G/MA/W/23/Rev.18  
 
- 105 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
WT/Let/622)  procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/381) and certified 
(WT/Let/1009).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/564) and certified 
(WT/Let/1409).  Verbal  of Rectification 
(WT/Let/615 and 
WT/Let/618).  21 October 2014, 
Ukraine informed 
Members of the 
withdrawal of its 
communication.  
(see WT/GC/M/153).  
140.   United Arab 
Emirates /a  CXXXII  
(132)  None PA  
(10.04.1996) 
/c 
(WT/Let/70 + 
WT/Let/75 + 
WT/Let/131)  Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/213) 
and certified (WT/Let/742).  
 
Pursuant to the revise d HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/284) and certified 
(WT/Let/818).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/382) and certified 
(WT/Let/1012).  
 
Pursuant to  the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/558) and certified 
(WT/Let/1402).  
 
Pursuant to the HS2017 
procedures, a list of tariff items Rectifications to the Protocol 
of Accession of the UAE 
were included in a Procès -
Verbal  of Rectification 
(WT/Let/102).  
 
G/MA/TAR/RS/118 + 
G/MA/TAR/RS/118/Corr.1 
(ITA) were certified 
(WT/Let/585).  
   
  G/MA/W/23/Rev.18  
 
- 106 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/672).  
 
141.   United 
Kingdom3 XIX 
(19)    G/MA/TAR/RS/570+  
G/MA/TAR/RS/570/Add.1+  
G/MA/TAR/RS/570/Add.2 
circulated a full Schedule  
(reservationsii were raised)  G/SECRET/44 is 
underway.4 
142.   United States 
of America /a  XX  
(20) Schedule annexed 
(L/6363/Add.2) to the 
Geneva (1988) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/493).  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/USA/1 + 
G/SECRET/HS02/USA/1/  
Rev.1); pursuant to the revised 
HS2002 procedures, a list of 
tariff items affected was 
circulated (G/MA/TAR/RS/223) 
and certified (WT/Let/754).  
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR /RS/419) and certified 
(WT/Let/1098).  
 G/MA/TAR/RS/4 ( other ) 
(reservationsii were raised).  
 
G/MA/TAR/RS/17 + 
G/MA/TAR/RS/17/Corr.1 
(ITA) were certified 
(WT/Let/182).  
 
G/MA/TAR/RS/18 + 
G/MA/TAR/RS/18/Corr.1 + 
G/MA/TAR/RS/18/Corr.2 
(distilled spirits ) were 
certified (WT/Let/182).  
G/MA/TAR/RS/48 ( Pharma )  
(reservationsii were raised); 
following consultations, a 
new notification 
G/MA/TAR/RS/89 was 
submitted and certified GATT (1981 -1994)  
 
SECRET/273 ( unclear ). 
SECRET/274 ( unclear ). 
 
SECRET/314 ( unclear ). 
 
SECRET/344 was later 
withdrawn in 
SECRET/344/Add.1.  
 
SECRET/346 ( final 
report  in 
SECRET/346/Add.1).  
 
WTO 
 
G/SECRET/2 ( final 
report  was circulated in 
 
3 The United Kingdom withdrew from the European Union as of 1  February  2020. The European Union and the United Kingdom have communicated that during the transition 
period, which ends on 31  December  2020, European Union law, with a few limited exceptions, continues to be applicable to and in the United Kingdom. See WT/Let/ 1462 and 
WT/GC/206.  
4 On 31 December 2020, the United Kingdom issued a communication ( WT/GC/226), which informed Members that from 23.00 GMT on 31 December 2020, the United 
Kingdom would fully respect the concessions and commitments laid out in its Goods Schedule G/MA/TAR/RS/570 (and subsequent ad denda), as a result of the conclusion of the  
transition period under the Withdrawal Agreement agreed between the European Union and the United Kingdom.  The United Kingdom indicated further that nothing in its 
communication was intended to have the effect of impeding the course of discussions under A rticle XXVIII or interfering with their successful conclusion, and that it recognised the 
practical mechanisms available to WTO Members to extend the timelines envisaged under Article XXVIII:3 in case it proved nece ssary.  In that regard, the United Kingdom  
communicated the extension, by six months (until 1 July 2022), of the timelines provided under the above referenced provision. See G/L/1386 /Add.1.   
  G/MA/W/23/Rev.18  
 
- 107 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/1126).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  (WT/Let/461).  
 
G/MA/TAR/RS/64 ( other ) 
was certified (WT/Let/336).  
 
G/MA/TAR/RS/440 + 
G/MA/ TAR/RS/440/Rev.1 + 
G/MA/TAR/RS/440/Rev.1/  
Add.1 ( ITA Expansion ) 
was certified 
(WT/Let/1213).  
 
G/MA/TAR/RS/571 ( Nairobi 
Decision ) was certified 
(WT/Let/1418).  G/SECRET/2/Add.1, but 
consultations with one 
Member are still 
underway).  
143.   Uruguay /a XXXI  
(31) Schedule was 
renegotiated during the 
UR. 
All previous concessions 
replaced by the UR 
schedule  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/490).  
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/URY/1); 
pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/300) and certified 
(WT/Let/885).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/403) and certified 
(WT/Let/1058).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/486) and certified G/SP/5 ( ODCs ) was 
approved with the intention 
to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come 
into being. It has now been 
certified (WT/Let/535).iii 
 
G/RS/22 ( other ) was 
included in a Procès -Verbal 
of Rectification (WT/Let/8).  
 
G/MA/TAR/RS/567 ( Nairobi 
Decision ) was certified 
(WT/Let/1413).  
 
   
  G/MA/W/23/Rev.18  
 
- 108 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/Let/1303).  
 
Presently under waiver for the 
introduction of HS2017 changes 
(WT/L/1127).  
144.   Vanuatu /a  CLXIII 
(163)  None PA  
(24.08.2012) 
(WT/Let/861)  Accessions schedule in HS2007.  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/548) and certified 
(WT/Let/1394).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/609) and certified 
(WT/Let/14 88).   
145.   Venezuela, 
Bolivarian 
Republic of /a  LXXXVI  
(86) Schedule was approved 
and annexed 
(L/7463/Add.4) to the 
Geneva (1994) Protocol 
which did not enter into 
force. It has now been 
certified (WT/Let/516).iii MP Submitted a schedule in loose 
leaf format including HS96 
changes (G/SECRET/HS96/12 + 
G/SECRET/HS96/12/Rev.1 + 
G/SECRET/HS96/12/Corr.1).  
 
Reservationsii were raised on the 
HS96 documentation.  G/RS/11 ( other ) was 
included in a Procès -Verbal 
of Rectification ( Let/1954).    
  G/MA/W/23/Rev.18  
 
- 109 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
146.   Viet Nam /a  CLX 
(160)  None PA  
(11.01.2007)  
(WT/Let/552)  Accession schedule in HS2002.  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/459) was certified 
(WT/Let/1274).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/585) + 
(G/MA/TAR/RS/585/Rev.1) and 
was certified (WT/Let/1448).    
147.   Yemen /a  CLXIX 
(169)   PA 
(26.06.2015)  
(WT/Let/918 + 
WT/Let/943 + 
WT/Let/979)  Accession schedule in HS2002.  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/412) and certified 
(WT/Let/1075).  
 
Pursuant to the HS2012 
procedures, a list of tariff ite ms 
affected was circulated 
(G/MA/TAR/RS/549) and certified 
(WT/Let/1395).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/640) and certified 
(WT/Let/1531).     
  G/MA/W/23/Rev.18  
 
- 110 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
148.   Zambia /a  LXXVIII  
(78) Zambia inherited 
Schedule XVI from the 
defunct Rhodesia & 
Nyasaland Federation 
when succeeding to 
GATT in 1982. (See 
L/5290).  
 
Pre-UR schedule is being 
renegotiated in 
connection with the 
implementation of the 
HS.  
Documentation was 
circulated in 
G/SECRET/HS/8 bu t has 
not been certified due to 
reservations.ii MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff i tems affected was 
circulated (G/MA/TAR/RS/214) 
and certified (WT/Let/743).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/130) and certified 
(WT/Let/601).  
 
Pursuant to the HS2007 
procedures, a list o f tariff items 
affected was circulated 
(G/MA/TAR/RS/313) and certified 
(WT/Let/903).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/487) and certified 
(WT/Let/1304).  
 
Pursuant to the HS2017 
procedures, a list of tariff items 
affected were circulated 
(G/MA/TAR/RS/617) and certified 
(WT/Let/1496).     
  G/MA/W/23/Rev.18  
 
- 111 - Item 
No. WTO 
Member  Schedule 
Number  Pre-Uruguay Round 
Schedule  Annexed to 
the 
Marrakesh 
Protocol 
(MP), or to a 
Protocol  of 
Accession 
(PA)  Transposition of Schedules 
due to HS amendments  Rectifications/ 
Modifications to 
Schedules  Renegotiations under 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
149.   Zimbabwe /a  LIV  
(54) Schedule annexed 
(L/6222/Add.2) to the 
Second Geneva (1987) 
Protocol.  
 MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756. A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/215) 
and certified (WT/Let/744).  
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/274) and certif ied 
(WT/Let/812).  
 
Pursuant to the HS2007 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/371) and certified 
(WT/Let/998).  
 
Pursuant to the HS2012 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/488) and cert ified 
(WT/Let/1305).    
Notes :  
/a A contracting party to the International Convention on the Harmonized Commodity Description and Coding System (HS Convention) . 
/b  Not a contracting party to the HS Convention but applies the HS  nomenclature . 
/c  Grenada, Papua New Guinea, Qatar, St. Kitts & Nevis , and the United Arab Emirates acceded to the WTO after 1 January 1995 under special procedures established by the 
General Council. See WT/L/30, WT/L/94, WT/L/95, WT/L/96, WT/L/97, WT/L/98, WT/L/99, WT/L/1 00, WT/L/101, WT/L/128, and WT/L/129.  
 
i The table does not include the renegotiation contained in G/SECRET/23 + G/SECRET/23/Corr.1 for Sec tion D (Netherland Antilles) of Schedule II – BENELUX .  
ii The term " reservations" in the plural is used to signal the existence of reservations and does not reflect whether reservations are fro m one or more Members.  
iii The Council for Trade in Goods agreed, on 10 November 2005, that provisions should be made to give legal effect to approved commitments by means of a certif ication 
(see G/C/M/82).  
iv The transposed pre -UR schedule does not include the uniform bound rate contained in Bolivia's pre -UR sche dule found in Part II of its Protocol of Accession (03.08.1989).  
  
  G/MA/W/23/Rev.18  
 
- 112 -  
v  Schedule established in Annecy 1949 Protocol (amended in Fourth and Fifth Protocols of Rectifications, 1950), additional conc essions contained in Torquay 1951 Protocol, 
at the time of Jap anese 1955 Protocol, in Geneva 1956 and Kennedy (1964 -67) Rounds Protocols.  
vi The concessions in this document were the subject of a panel in Dominican Republic – Cigarettes case (WT/DS302) . According to the conclusion of that Panel, which was 
not challen ged on appeal, the Dominican Republic had not established that its Selective Consumption Tax measure was  actually in the nature of an "other duty or charge " within 
the meaning of Article  II:1(b) of the GATT 1994 . 
vii On 1 December 2009, the Treaty of Lisbon amending the Treaty on European Union and the Treaty establishing the European Community (done at Lisbon, 
13 December  2007) entered into force . On 29 November 2009, the WTO received a Verbal Note (WT/L/779) from the Council of the European Union and  the Commission of the 
European Communities stating that, by virtue of the Treaty of Lisbon, as of 1 December 2009, the European Union replaces and succeeds the European Community.  
viii The European Union indicated through a communication (L/7614) its intenti on to withdraw the tariff concessions in Schedule XXXII of Austria, Schedule XXIV of Finland, 
Schedule XXX of Sweden and Schedule LXXX for the EC -12. This withdrawal became effective on 1 January 1995 . Schedule CXL of EC -15 was circulated in G/L/65 + G/L/6 5/Rev.1 
+ G/L/65/Rev.1/Add.1 + G/L/65/Rev.1/Add.2 + G/L/65/Rev.1/Add.2/Corr.1 + G/L/65/Rev.1/Add.3 + G/L/65/Rev.1/Add.4 + G/L/65/Rev. 1/Add.5. It has been certified 
(WT/Let/666).  
ix The European Union indicated through a communication (G/SECRET/20 and G/SECR ET/20/Add.1) its intention to withdraw the  tariff concessions in Schedule  XCII of Czech 
Republic, Schedule CXLIV of Republic of Estonia, Schedule CVII of Republic of Cyprus, Schedule CXLIII of Republic of Latvia, Schedule CL of Republic of Lithuania, Sched ule LXXI of 
Republic of Hungary, Schedule CXVII of Republic of Malta, Schedule LXV of Republic of Poland, Schedule XCVI of Republic of Sl ovenia, Schedule XCIII of Slovak Republic and 
Schedule CXL of EC -15. This withdrawal became effective from 1 May 2004 . Reservations were raised.  
x The European Union indicated through a communication (G/SECRET/26) its intention to withdraw the tariff concessions in Schedu le CXXXIX of Bulgaria and LXIX of 
Romania . This withdrawal became effective on 1 January 2007.  
xi The Eu ropean Union indicated through a communication (G/SECRET/35) its intention to withdraw the tariff concessions in Schedule CXL VII of Croatia. This withdrawal 
became effective on 1 July 2013.  
xii The Appellate Body found that the framework agreement on bananas  was inconsistent, inter alia, with Article XIII of GATT 1994. See Appellate Body Report 
(WT/DS27/AB/R).  
xiii Paragraph five of the Geneva Agreement on Trade in Bananas (WT/L/784) establishes that, upon certification, the pending dispu tes (WT/DS27; WT/DS361; WT/DS364; 
WT/DS16; WT/DS105; WT/DS158; WT/L/616; WT/L/625) and all claims filed to date by any and all Latin American MFN banana suppli ers under the procedures of Articles  XXIV 
and XXVIII of the GATT 1994 with respect to the EU trading regime for bananas ( including G/SECRET/22 item 0803.00.19 and G/SECRET/22/Add.1; G/SECRET/20 and 
G/SECRET/20/Add.1; and G/SECRET/26) shall be settled.  
xiv With regard to concessions relating to the agricultural sector granted by Guatemala in the course of its accession, these a re set forth in the HS nomenclature in the MP.  
xv Schedule established in Annecy 1949 Protocol (replaced in Sixth Protocol of Rectifications and Modification, 1957). Additiona l concessions contained in Japanese Protocol of 
Accession, 1955.  
xvi In accordance w ith GATT document TAR/W/7, Schedule established in GATT 1947 (amended in:  Protocol of Rectifications to the GATT, 1948;  Third Protocol of Rec tifications 
to the GATT, 1949; First Protocol of Modifications to the GATT, 1949; Fourth Protocol of Rectificatio ns to the GATT, 1950; First Protocol of Rectifications and Modifications to the Texts 
of the Schedules of the GATT, 1951; Fifth Protocol of Rectifications and Modifications to the Texts of the Schedules to the G ATT, 1955); Annecy 1949 Protocol (amended in:  Fourth 
Protocol of Rectifications to the GATT, 1950 and First Protocol of Rectifications and Modifications to the Texts of the Sched ules of the GATT, 1951); Torquay 1951 Protocol; Japanese 
1955 Protocol; Geneva 1962 Protocol; and Protocol Supplementary to  the Geneva 1979 Protocol. In addition, information on bilateral negotiations which have not yet been included 
in an official schedule: Secret/31 + Secret/31/Add.1 + Secret/31/Add.2 + Secret/31/Add.3; Secret/127 + Secret/127/Add.1 + Sec ret/127/Add.2 + Secr et/127/Add.3 + 
Secret/127/Add.4 + Secret/127/Add.5 + Secret/127/Add.6 + Secret/127/Add.7 + Secret/127/Add.8 + Secret/127/Add.9 + Secret/127/ Add.10 + Secret/127/Add.11 + 
Secret/127/Add.12 + Secret/127/Add.13 + Secret/127/Add.14; Secret/139 + Secret/139/Add. 1 + Secret/139/Add.2 + Secret/139/Add.3 + Secret/139/Add.4; L/1474 and L/1293. 
An unofficial consolidated schedule was circulated to c ontracting parties in September  1978 with document L/4609/Add.3.  
xvii At the meeting of the Committee on Market Access that took place on 2 May 2017, the representative of South Africa noted that  all its pre -UR renegotiations should be 
considered to be concluded, as provided by Paragraph 7 of the Marrakesh Protocol to the G ATT 1994, which acknowledge s that special procedures had been followed by South 
Africa and three other members during the Uruguay Round . See G/MA/M/65, para. 92  
xviii Liechtenstein has no pre -UR schedule.  
__________