WT/L/901  
 
27 November 2013  
(13-6502)  Page: 1/3  
General Council    
 
INTRODUCTION OF HARMONIZED SYSTEM 2007   CHANGES INTO 
WTO SCHEDULES OF TARIFF CONCESSIONS 
DECISION OF 26 NOVEMBER 2013 
 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 greater 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 adopted a Recommendation on 26 June 2004 concerning amendments to the Harmonized System which will come into force on 1 January 2007 (hereinafter 
referred to as "HS2007 changes"); 
 
Considering  that the General Council by its decisions of 15 December 2006
1,  
18 December 20072, 18 December 20083, 17 December 20094, 14 December 20105 and 
30 November 20116, and 11 December 20127 acting pursuant to the provisions of Articles IV:2 
and IX:3 of the WTO Agreement, suspended the app lication of the provisions of Article II of GATT 
1994 for certain Members, from the date of impl ementation of HS2007 changes for those Members 
until 31 December  2013, to the extent necessary to implement domestically the HS2007 changes 
pending incorporation of such changes into thei r Schedules of Concessions, subject to certain 
conditions; 
 
 Noting the procedure adopted by the General Council to introduce HS2007 changes, to 
Schedules of Concessions8, which in certain cases may require negotiations and/or consultations 
under Article XXVIII of GATT 1994; 
 
 Considering  that the Members listed in the Annex9 to this decision would need more time to 
proceed with consultations or possible Article XXVIII negotiations 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 
such changes into their Schedules of Concessions, and may also desire to be covered by this waiver;  
                                               
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/673. 
9 Column one of the Annex lists the Members and column two indicates the Member's date of 
implementation of HS2007 changes. WT/L/901 
 
- 2 - 
 
   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 for a further year until 31 December 2014;  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 changes for that Member until 31 December 2014;  
  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 2014;  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 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 adeq uate compensation is not offered by the 
Member concerned. 
 
 
  WT/L/901 
 
- 3 - 
 
  ANNEX 
 
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER GRANTED  
UNDER THIS DECISION 
  Date of Implementation of  
 Members HS2007 Changes  
1. Argentina         1 January 2007 
2. Australia         1 January 2007 
3. Brazil         1 January 2007 
4. Canada         1 January 2007 
5. China         1 January 2007 
6. Costa Rica         1 January 2007 
7. Dominican Republic       1 January 2007 
8. El Salvador        1 January 2007 
9. European Union        1 January 2007 
10. Guatemala         1 January 2007 
11. Honduras         1 January 2007 
12. Hong Kong, China       1 January 2007 
13. India         1 January 2007 
14. Israel         31 December 2007 
15. Korea          1 January 2007 
16. Macao, China         1 January 2007 
17. Malaysia         1 January 2007 
18. Mexico         1 July 2007 
19. New Zealand        1 January 2007 
20. Nicaragua         1 January 2007 
21. Norway         1 January 2007 
22. Pakistan         1 July 2007 
23. Philippines         11 December 2007 
24. Singapore         1 July 2007 
25. Switzerland         1 January 2007 
26. Thailand          1 January 2007 
27. United States        1 January 2007 
28. Uruguay          1 January 2007 
 
 
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