WT/L/999  
 
12 December  2016 
(16-6765) Page: 1/3 
General Council    
 
INTRODUCTION OF HARM ONIZED SYSTEM 2017   CHANGES INTO  
WTO SCHEDULES OF CON CESSIONS  
WAIVER DECISION OF 7  DECEMBER 2016  
The General Council,  
Having regard  to Articles IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized System") has, in addition to facilitating international 
trade and the analysis of trade statistics, ensured gre ater uniformity in countries' customs 
classification, thus enabling them to monitor and protect the value of tariff concessions;  
Noting  that, in accordance with Article 16 of the Harmonized System Convention, the Council of the 
World Customs Organization a dopted a Recommendation on 27 June 2014 concerning amendments 
to the Harmonized System which will come into force on 1 January 2017, and that a second 
Recommendation was adopted on 11 June 2015, which includes corrections and complementary 
amendments to Ch apter 44  (both amendments are collectively hereinafter referred to as "HS2017 
changes");  
Noting the procedure adopted by the General Council to introduce HS2017 changes, to Schedules of 
Concessions1, which in certain cases may require negotiations and/or c onsultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex2 to this decision concerned would need more time 
to proceed with consultations or possible Article XXVIII negotiations;  
Considering that other Members not list ed in the Annex to this Decision may already have 
domestically implemented HS2017 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 application of the provisions of 
Article II of GATT 1994:  
a)  for those Members listed in the Annex, until 31  December 2017; and  
b)  for any other Member not listed in the Annex that notifies the Committee on Mar ket 
Access of its wish to be included in the waiver decision from the date of 
implementation of the HS2017 changes for that Member until 31 December 2017;  
to the extent necessary for the purpose of enabling such Members to domestically implement the 
recom mended amendments to the Harmonized System nomenclature pending incorporation of such 
changes into their Schedules of Concessions, subject to the following conditions:  
                                                
1 WT/L/995.  
2 Column one of the Annex lists the Members; column two indicates the Me mber's date of 
implementation of HS2017 changes; and column three indicates whether the Member has also implemented 
the corrections and complementary amendments to HS Chapter 44.  WT/L/999  
 
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  i.  Members covered by paragraphs (a) and (b) of this Decision shall, where 
necessary, prom ptly 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 2017; an d 
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 negotiations and/or consultations mentioned above, the other 
Members will be free to s uspend concessions initially negotiated with the 
Member concerned to the extent that they consider that adequate 
compensation is not offered by the Member concerned.  WT/L/999  
 
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  ANNEX  
MEMBERS WHICH HAVE R EQUESTED TO BE COVER ED BY THE WAIVER  
UNDER THE ABOVE DECI SION1 
 
Member  Date of Implementation of the  
WCO Council Decision  
 
Adopted on 27 June 2014:  Adopted on 11 June 2015:  
1. Argentina  1 January 2017  1 January 2017  
2. Brazil  1 January 2017  1 January 2017  
3. Canada  1 January 2017  1 January 2017  
4. Colombia  1 January 2017  1 January 2017  
5. Costa Rica  1 January 2017  1 January 2017  
6. China  1 January 2017  1 January 2017  
7. El Salvador  1 January 2017  1 January 2017  
8. European Union  1 January 2017  1 January 2017  
9. Hong Kong, China  1 January 2017  1 January 2017  
10. Korea  1 January 2017  1 January 2017  
11. New Zealand  1 January 2017  1 January 2017  
12. Norway  1 January 2017  1 January 2017  
13. Russian Federation  1 January 2017  1 January 2017  
14. Separate Customs 
 Territory of Taiwan, 
 Penghu, Kinmen 
 and Matsu   31 December 2020  31 December 2020  
15. Paraguay  1 January 2017  1 January 2017  
16. Switzerland  1 January 2017  1 January 2017  
17. United States  1 January 2017  31 December 2017  
18. Uruguay  1 January 2017  1 January 2017  
 
__________  
 
 
                                                
1 In the case of Argentina, Brazil, Paraguay and Uruguay, the dates are subje ct to a decision to be taken 
by the MERCOSUR Common Market Group.