WT/L/1183  
 
19 December 2023 
(23-8686) Page: 1/3 
   
 
  
INTRODUCTION OF HARMONIZED SYSTEM 2012
  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 2009 concerning amendments 
to the Harmonized System which came into force on 1 January 2012 (hereinafter referred t o as 
"HS2012 changes");  
Considering  that the General Council by its decisions of 30 November 20111, 11 December 20122, 
26 November  20133, 11 December  20144, 30 November  20155, 7  December  20166, 
1 December  20177, 13 December 20188, 10 December 20 199, 18 December 202010, 23 November 
202111 and 20 December 202212 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 HS2012 changes for those Members until 31  December 2023, to 
the extent necessary to implement domestically the HS2012 changes pending incorporation of such 
changes into their Schedules of Concessions, subject to certain conditions;  
Noting the procedure adopted by the General Council to introduce HS2012 changes, to Schedules of 
Concessions13, which in certain cases may require negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
 
1 WT/L/834 . 
2 WT/L/875  and WT/L/875/ Add.1 . 
3 WT/L/902 . 
4 WT/L/947 . 
5 WT/L/969 . 
6 WT/L/998  and WT/L/998/Add.1 . 
7 WT/L/1028 . 
8 WT/L/1050 . 
9 WT/L/1084 . 
10 WT/L/1106 . 
11 WT/L/1126 . 
12 WT/L/1162 . 
13 WT/L/831 . WT/L/1183  
 
- 2 - 
 
  Considering  that the Members  listed in the Annex14 to this decision concerned would need more time 
to proceed with consultations or possible Article XXVIII negotiations;  
Considering that other Members not listed in the Annex to this Decision may already have implemented 
domestically the HS2012 changes, or may intend to do so, pending incorporation of such 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 applicati on of the pr ovisions of 
Article  II of GATT 1994:  
(a) for those Members listed in the Annex, 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 from the date of implementation of the 
HS2012 changes for that Member until 31 December 2024; 
to the extent necessar y 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 Schedules of Concessions, subject to the following conditions:  
i. Members co vered 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 mention ed above shall, to the extent possible, 
be completed by 31 December 2024; and  
iii. In accordance with the provisions of Article XXVIII:3 of GATT 1994, applied 
mutatis  mutandis to the present waiver, pending the entry into force of the results of 
the negotiation s and/or consultations mentioned above, the other Members will be 
free to suspend concessions initially negotiated with the Member concerned to the 
extent that they consider that adequate compensation is not offered by the Member 
concerned.  
 
14 Column one of the Annex lists the Members and column two indicates the Member's date of 
imple mentation of HS2012 changes.  WT/L/1183  
 
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  ANNEX  
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER  
UNDER THE ABOVE DECISION  
Member  Date of Implementation 
of HS2012 changes  
1. Argentina  1 February 2012  
2. Brazil  1 January 2012  
3. China  1 January 2012  
4. Costa Rica  1 January 2012  
5. Dominican Republic  1 January 2012  
6. Ecuador  1 January 2013  
7. European Union  1 January 2012  
8. Guatemala  1 January 2012  
9. India 1 January 2012  
10. Kazakhstan1 1 January 2012  
11. Korea, Republic of  1 January 2012  
12. Malaysia  1 January 2012  
13. Mexico  1 January 2012  
14. Philippines  18 September 2012  
15. Russian Federation2 3 January 2012  
16. Singapore  1 January 2012  
17. Switzerland  1 January 2012  
18. Thailand  1 January 2012  
19. United States  1 January 2012  
 
__________  
 
1 As Kazakhstan became a WTO Member on 30 November 2015 and assumed WTO rights and 
obligations on that date, the suspension of the ap plication of the provisions of Article II for Kazakhstan  will 
begin as of that date and not from its date of implementation of the HS2012 changes.  
2 As the Russian Federation became a WTO Member on 22 August 2012 and assumed WTO rights and 
obligations on t hat date, the suspension of the application of the provisions of Article II for the 
Russian  Federation will begin as of that date and not from its date of implementation of the HS2012 changes.