WT/L/1162  
 
21 December  2022 
(22-9657) Page: 1/3 
   
 
 
INTRODUCTION OF HARMONIZED SYSTEM 2012
  CHANGES INTO  
WTO SCHEDULES OF TARIFF CONCESSIONS  
WAIVER DECISION  
Adopted on 20 December 2022  
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, and 23 November 
202111 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 2022, 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 
Concessions12, 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/831 . WT/L/1162  
 
- 2 - 
 
  Considering  that the Members listed in the Anne x13 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 provisions of 
Article  II of GATT 1994:  
(a) for those Members listed in the Annex, for a further year until 31  December 2023; 
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 dat e of 
implementation of the HS2012 changes for that Member until 31 December 2023; 
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 Schedules of Concessions, subject to the following conditions:  
i. Members covered by paragraphs (a) and (b) of this Decision shall, where 
necessary, promptly enter into negotiations and/or consultations with 
interested  Members pursuant to paragraphs 1 -3 of Article  XXVIII of GATT  1994;   
ii. The negotiations and/or consultations mentioned above shall, to the extent 
possible, be completed by 31 December 2023; and  
iii. In accordance with the provisions of Article XXVIII:3 of GATT 19 94, applied 
mutatis  mutandis to the present 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 t o the extent that they consider that adequate compensation 
is not offered by the Member concerned.  
 
13 Column one of the Annex lists the Members and column two indicates the Member's date of 
imple mentation of HS2012 changes.  WT/L/1162  
 
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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. Australia  1 January 2012  
3. Brazil  1 January 2012  
4. China  1 January 2012  
5. Colombia  1 January 2012  
6. Costa Rica  1 January 2012  
7. Dominican Republic  1 January 2012  
8. Ecuador  1 January 2013  
9. European Union  1 January 2012  
10. Guatemala  1 January 2012  
11. India 1 January 2012  
12. Kazakhstan1 1 January 2012  
13. Korea, Republic of  1 January 2012  
14. Malaysia  1 January 2012  
15. Mexico  1 January 2012  
16. Philippines  18 September 2012  
17. Russian Federation2 3 January 2012  
18. Singapore  1 January 2012  
19. Switzerland  1 January 2012  
20. Thailand  1 January 2012  
21. 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 application 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 that 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.