WT/L/1182  
 
19 December  2023 
(23-8682) Page: 1/3 
   
 
 
INTRODUCTION OF HARMONIZED SYSTEM 200 7
 CHANGES INTO  
WTO SCHEDULES OF TARIFF CONCESSIONS  
WAIVER DECISION  
Adopted on 1 3 December 2023  
The General Council,  
Having regard  to Articles IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized Syste m") has, in addition to facilitating international trade 
and the analysis of trade statistics, ensured greater uniformity in countries' customs classification, thus 
enabling them to monitor and protect the value of tariff concessions;  
Noting  that, in accor dance with Article 16 of the Harmonized System Convention, the Council of the 
World Customs Organization adopted a Recommendation on 26 June 2004 concerning amendments 
to the Harmonized System which will come into force on 1 January 2007 (hereinafter refer red to as 
"HS2007 changes");  
Considering  that the General Council by its decisions of 15 December 20061, 18 December  20072, 
18 December 20083, 17 December 20094, 14 December 20105 and 30  November  20116, 
11 December 20127, 26 November 20138, 11 December 20149, 30 November 201510, 
12 December  201611, 1 December 201712, 13 December 201813, 10 December 201914, 18 December 
202015, 23 November 202116 and 20 December 202217, acting pursuant to the provisions of 
Articles  IV:2 and IX:3 of the WTO Agreement, suspended the application of the provisions of 
Article  II of GATT 1994 for certain Members, from the date of implementation of HS2007 changes 
for those Members until 31  December 2023, to the extent necessary to implement domestically the 
HS2007 changes pending incorporation of such changes into their Schedules of Concessions, subject 
to certain conditions;  
 
1 WT/L/675 , WT/L/675/Add.1 , WT/L/675 /Add.2 , WT/L/675/Add.3  and WT/L/675/Add.4 . 
2 WT/L/713 . 
3 WT/L/745 . 
4 WT/L/787 , WT/L/787/Add.1  and WT/L/787/Add.2 . 
5 WT/L/809 . 
6 WT/L/833 . 
7 WT/L/874 . 
8 WT/L/901 . 
9 WT/L/946 . 
10 WT/L/ 968. 
11 WT/L/997 . 
12 WT/L/1027 . 
13 WT/L/1049 . 
14 WT/L/1083 . 
15 WT/L/1105 . 
16 WT/L/1125 . 
17 WT/L/1161 . WT/L/1182  
 
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  Noting the procedure adopted by the General Council to introduce HS2007 changes, to Schedules of 
Concessions18, which in certain cases may require  negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex19 to this decision would need more time to proceed 
with consultations or possible Article XXVIII ne gotiations and have requested an extension of their 
respective waivers;  
Considering that other Members not listed in the Annex to this Decision may already have implemented 
domestically the HS2007 changes, or may intend to do so, pending incorporation of s uch changes into 
their Schedules of Concessions, and may also desire to be covered by this waiver;  
Decides, in view of the exceptional circumstances, to suspend the application of the provisions of 
Article  II of GATT 1994:  
(a) for those Members listed in the A nnex for a further year until 31 December 2024; and  
(b) for any other Member not listed in the Annex, that notifies the Committee on Market 
Access of its wish to be included in the waiver decision, for the period from the date of 
implementation of the HS2007 c hanges for that Member until 31 December 2024; 
to the extent necessary for the purpose of enabling such Members to implement domestically the 
recommended amendments to the Harmonized System nomenclature pending incorporation of such 
changes into their Sche dules of Concessions, subject to the following conditions:  
i. Members covered by paragraphs (a) and (b) of this Decision shall, where necessary, 
promptly enter into negotiations and/or consultations with interested Members 
pursuant to paragraphs 1 -3 of Article  XXVIII of GATT  1994;  
ii. The negotiations and/or consultations mentioned above shall, to the extent possible, 
be completed by 31 December 2024; and  
iii. In accordance with the provisions of Article XXVIII:3 of GATT 1994, applied 
mutatis  mutandis  to the pre sent waiver, pending the entry into force of the  results 
of the negotiations and/or consultations mentioned above, the other Members will 
be free to suspend concessions initially negotiated with the Member concerned to 
the extent that they consider that ad equate compensation is not offered by the 
Member concerned.  
 
18 WT/L/673 . 
19 Column one of the Annex lists the Members and column two indicates the Memb er's date of 
implementation of HS2007 changes.  WT/L/1182  
 
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  ANNEX  
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER GRANTED  
UNDER THIS DECISION  
Member  Date of Implementation 
of HS 2007  changes  
1. Argentina  1 January 2007  
2. Brazil  1 January 2007  
3. China  1 January 2007  
4. Dominican Republic  1 January 20 07 
5. European Union  1 January 20 07 
6. Malaysia  1 January 20 07 
 
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