G/MA/W/123/Rev.1  
 
13 April 2017  
(17-2048) Page: 1/9 
Committee on Market Access    
 
 FACTUAL REPORT ON TH E STATUS OF  
RENEGOTIATIONS UNDER  ARTICLE XXVIII OF TH E GATT 1994  
Report  by the Secretariat1 
Revision  
1  INTRODUCTION  
1.1.  WTO Members are allowed to modify or withdraw concessions from their schedule s through 
negotiation and agreement with oth er Members.  Article XXVIII of the GATT 1994 , entitled 
"Modification of Schedules" , is the main provision dealing with the renegotiation of a tariff 
concession , which may be initiated under Article XXVIII itself or as a result of Article XXIV:6 
procedures.2  As of the date of this report, Members have initiated or concluded  43 renegotiations  
since the WTO Agreement entered into force , some of which have remained inconclusive for a 
number of years.  
1.2.  The procedural steps and requirements for undertaking Articl e XXVIII renegotiations are 
contained , inter alia , in the Interpretative Notes to Article XXVIII, the "Procedures for Negotiation s 
under Article XXVIII "3, and the "Understanding on the Interpretation  of Article XXVIII of the 
GATT  1994".  Once Article XXVII I procedures are concluded, and i n order to introduce the changes 
to the authentic text of the Schedule, the renegotiating Member must submit, within three months 
after the action has been completed, a draft with the results of the renegotiation under the 1980 
Procedures for Modification and Rectification of Schedule  (1980 Procedures ).4   
1.3.  At the informal session of the Committee on Market Access that took place on 
17 March  2016, the Chairperson drew Members' attention to the status of such renegotiations.  
She noted that , although some information was being provided by the WTO Secretariat in the 
annual report entitled "Current Situation of Schedules"5, no information was provided on other 
relevant aspects.  This made it difficult for Members to have a compre hensive overview of the 
status  of these renegotiations, which may have contributed to the lack of completion of some of 
these procedures . 
1.4.  With a view to enhancing transparency and Members' ability to monitor the status of 
Article  XXVIII  renegotiations , it was agreed at the informal session of 17 March  2016 that the 
Secretariat would produce a draft report compiling the relevant information.6  Members were 
invited to provide further inputs and comments.  
1.5.  At its formal meeting of 19 April 2016, the Committee t ook note of comments made on the 
draft and agreed that additional comments should be submitted to the Secretariat no later than 
                                                
1 This document has been prepared under the Secretariat's own responsibility and is without prejudice 
to the positions of Members or t o their rights and obligations under the WTO.    
2 Article XXIV:6 of the GATT 1994 provides that in case a Member forming a customs union proposes to 
increase a rate of duty inconsistently with the provisions of Article II (e.g. to align the bound duty with  the 
common external tariff of that customs union), "the procedure set forth in Article XXVIII shall apply".  
3 Guidelines adopted on 10  November  1980 (GATT BISD  27S/26) . 
4 Paragraph 1 of the Decision of 26 March 1980 (BISD 27S/25).  
5 G/MA/W/23/Rev. series.  
6 The draft report was circulated in document JOB/MA/122.  G/MA/W/123/Rev.1  
 
- 2 - 
 
  3 May 2016.  This revised version takes account of all comments received , as well as of 
subsequent  developments up to 5 April 20 17. 
2  CURRENT STATUS OF RENEGOTIATIONS  
2.1.  The Annex seeks to provide a comprehensive overview of the status of renegotiations under 
Article XXVIII of the GATT 1994.  It consists of a table with the following columns:  
Column 1 : Indicates the item number in the t able. 
 
Column 2 : Lists the WTO Members which have requested to init iate or have concluded 
procedures under Article XXVIII of the GATT 1994 since the WTO Agreement 
entered into force on 1 January 1995.7  The table is sorted in alphabetical order, 
in accorda nce with document WT/INF/43/Rev. 20.  
    
Column 3 : Lists the specific paragraph of Article XXVIII that was invoked by the Member 
initiating the procedures (i.e. para graph s 1 or 5), or requesting authorization to 
initiate (paragraph. 4), as well as those ca ses where Article XXIV:6 or other 
procedures have been cited by the Member concerned.  
 
Column 4 : Provides an indication of  the types of products covered by the request, as well 
as the approximate number of national tariff lines.  As the calculation is base d 
on the information provided in the notifications, which is typically at the national 
tariff line level, the data is not standardized.  This means that the numbers are 
not comparable across notifications.  
 
Column 5 : Indicates  the number of Members that h ave submitted a claim of interest  in the 
concessions subject to renegotiation, according to the Secretariat's records .  
Paragraph 4 of the "Procedures for Negotiations under Article XXVIII" provides 
that Members considering themselves to have "principal " or a "substantial 
supplying " interest in a concession that is the subject of negotiation and 
consultation should communicate their claim in writing to the initiating Member 
and, at the same time , inform the Secretariat.  Although Members holding 
"initial ne gotiating rights " are not required to submit  a claim, in practice, they 
have occasionally done so .  The column reflects the total number of 
communications in the Secretariat's record.  
 
Column 6 : Provides information on the conclusion of bilateral negotiati ons and 
consultations under  Article XXVIII , including the bilateral agreements and final 
report that have been submitted for circulation to the Secretariat. The 
"Procedures for Negotiations under Article XXVIII" provide that the Member 
following the proced ures should submit to the Secretariat: (i)  a report and a 
joint letter upon completion of each bilateral negotiation and (ii)  a final report 
upon completion of all its bilateral negotiations.    
 
Column 7 :  Provides information on the draft changes that have been submitted pursuant to 
the 1980 Procedures .  Paragraph 1 provides inter alia  that c hanges in the 
authentic texts of Schedules resu lting from action under Article  XXVIII shall be 
certified by means of Certifications.  To initiate this final step of th e procedures, 
a draft of such change s shall be communicated to the Director -General within 
three months after the action has been completed . The column provides 
information on the draft modifications submitted pursuant to these procedures8, 
as well as the relevant certification by the Director -General9, if any.  
 
Column 8 :  Indicates the latest status known to the WTO Secretariat.  
 
                                                
7 A number of renegotiations were initiated under the GATT 1947 which have an unclear status.  See 
report by the Secretariat entitled "Situation of Schedules of WTO Members" for more information 
(G/MA/W/23/Rev. document series).  
8 These documents are c irculated under the  G/MA/TAR/RS document series.  
9 These documents are c irculated under the  WT/Let/ document series.   
  G/MA/W/123/Rev.1  
 
- 3 - ANNEX  
 
No. Member 
initiating 
renegotiation 
procedures  Provision(s) invoked, 
document symbol, and 
year Products  
(No. of 
nationa l tariff 
lines)  No. of 
claims of 
interest  
on record  Bilateral/final 
reports and 
document symbol  Modification of the 
Schedule  
(1980 Procedures ) Current status  
1 2 3 4 5 6 7 8 
1.  Armenia  Arts. XXIV:6 and 
XXVIII  
 
G/SECRET/37 (201 4) Various 
agricultural and  
non-
agricultural 
products  
(7036 TLs)  7   Ongoing  
2.  Bangladesh  HS introduction  
 
GATT doc.  SECRET/HS /29 
(1990)  n.a. 5 Bilateral agreements 
and final report in 
G/SECRET/HS/12  Results were part of a full 
new schedule in HS96 that 
was circulated in 
G/MA/TAR/R S/452  and 
certified in WT/Let/1249.  Concluded  
3.  Brazil  Art. XXVIII:5  
 
G/SECRET/7 (1996)  Wheat  
(1 TL)  3   Ongoing  
4.  Bulgaria  Art. XXVIII:5  
 
G/SECRET/13 (2001)  Active bakers' 
yeast  
(2 TLs)  1   Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to 
EU-27 
5.  Canada  Art. XXVIII:5  
 
G/SECRET/10 (1998) and 
G/SECRET/10/Add.1  Various 
agricultural and 
non-
agricultural 
products  
(418 TLs)  4 Final report in 
G/SECRET/10/Add.2  Results were circulated in 
G/MA/TAR/RS/97 and 
certified in  WT/Let/487  Concluded  
6.  Canada  Art. XXVIII:5  
 
G/SECRET/29 (2007) and  
G/SECRET/29/Corr.1  Milk protein 
substances  
(1 TL)  5 Bilateral agreements 
and final reports in 
G/SECRET/29/Add.1  Results were circulated in 
G/MA/TAR/RS/277 and 
certified in WT/Let/819  Concluded  
7.  Chile Art. XXVIII:5  
 
G/SECRET/12 (2000)  Sugar  
(4 TLs)  6 Bilateral agreements 
and final reports in 
G/SECRET/12/Add.1  Results were circulated in 
G/MA/TAR/RS/82 and 
certified in WT/Let/415  
 Concluded   
  G/MA/W/123/Rev.1  
 
- 4 - No. Member 
initiating 
renegotiation 
procedures  Provision(s) invoked, 
document symbol, and 
year Products  
(No. of 
nationa l tariff 
lines)  No. of 
claims of 
interest  
on record  Bilateral/final 
reports and 
document symbol  Modification of the 
Schedule  
(1980 Procedures ) Current status  
1 2 3 4 5 6 7 8 
8.  Croatia  Art. XXVIII:5  
 
G/SECRET/24 (2006)  Bovine  meat 
(15 TLs)  2   Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to 
EU-28 
9.  Dominican 
Republic  Requested a waiver  for 
the renegotiation and 
transposition of its pre -UR 
Schedule into the HS. See 
G/L/4 (1995)  n.a. n.a.   Following 
consultations, the 
request was 
withdrawn  
(See G/C/M/3)  
10.  El Salvador  Art. XXVIII:5  
 
G/SECRET/27 (2007)  Chicken meat  
(2 TLs)  None Final report in 
G/SECRET/27/Add.1  Results were circulated in 
G/MA/TAR/RS/124/Rev.1 
and certified in 
WT/Let/ 595 Concluded  
11.  El Salvador  Art. XXVIII:5  
 
G/SECRET/28 (2007)  Processed 
chicken meat  
(1 TL)  1 Final report in 
G/SECRET/28 /Add.1  
and 
G/SECRET/28/ Add.1/
Corr.1  Results were circulated in 
G/MA/TAR/RS/138 and 
certified in WT/Let/613  Concluded  
12.  European Union  Art. XXVIII:5  initiated 
during the GATT and 
concluded in the WTO  
 
SECRET/347 (1994)  Live cattle  
(3 TLs)  4 Bilateral agreements 
in SECRET/347   Renegotiation was 
continued as part of 
the EU enlargement 
to 15.  See item 19 
below.  Concluded  
13.  European Union  Art. XXVIII:5  
 
G/SECRET/11 (2000)  Garlic  
(1 TL)  1 Bilateral agreement 
in 
G/SECRET/11/Add.1  Results were circulated in 
G/MA/TAR/RS/80 and 
certified in WT/Let/668  Concluded  
14.  European Union  Art. XXVIII:5  
 
G/SECRET/15 (2002)  Cereals  
(6 TLs)  5 Two bilateral repor ts 
were circulated in 
G/SECRET/15/Add.1  
 Results were circulated in 
G/MA/TAR/RS/90 and 
certified in WT/Let/669  Concluded  
15.  European Union  Art. XXVIII:5  
 
G/SECRET/18 (2003)  Rice 
(2 TLs)  4 Final report and 
bilateral agreements 
were circulated in 
G/SECRET/18/ Add.3  Results were included as 
part of G/MA/TAR/RS/3571 
and certified in 
WT/Let/1220.  
 
 Concluded  
                                                
1 See documentation submitted with G/MA/TAR/RS/357: page 2 of the "Technical Note" a nd the correlation table of agricultural products.   
  G/MA/W/123/Rev.1  
 
- 5 - No. Member 
initiating 
renegotiation 
procedures  Provision(s) invoked, 
document symbol, and 
year Products  
(No. of 
nationa l tariff 
lines)  No. of 
claims of 
interest  
on record  Bilateral/final 
reports and 
document symbol  Modification of the 
Schedule  
(1980 Procedures ) Current status  
1 2 3 4 5 6 7 8 
16.  European Union  Art. XXVIII:5  
 
G/SECRET/22 (2004)  
 Bananas  
(1 TL)  10 G/SECRET/22/Add.12 Results were circulated in 
G/MA/TAR/RS/297 and 
certified in WT/Let/ 868 Concluded  
17.  European Union  Art. XXVIII:5  
 
G/SECRET/25 (2006)  Poultry  meat 
(3 TLs)  4 Final report and 
bilateral agreements 
were circulated in 
G/SECRET/25/Add.1  
 Results were included as 
part of G/MA/TAR/RS/3573 
and certified in 
WT/Let/ 1220.  Concluded  
18.  European Union  Art. XXVIII:5  
 
G/SECRET/30 (2007)  Butter  
(3 TLs)  0 Final report and a 
bilateral agreement 
were circulated in 
G/SECRET/30/Add.1   Results were included as 
part of 
G/MA/TAR/RS/357 ,4  and 
certified in WT/Let/ 1220. 
  Concluded  
19.  European Union  Art. XXVIII:5  
 
G/SECRET/32 (2009)  Processed 
poultry meat  
(7 TLs) 4 Final report and a 
bilateral agreement 
were circulated in 
G/SECRET/32/Add.1  Results will be 
incorporated in future EU -
27 schedule following the 
certification of EU -25.  See 
item 20.   Ongo ing 
20.  European Union 
enlargement to 
15 Art. XXIV:6 initiated 
during the GATT and 
concluded in the WTO  
 
GATT doc. L/7614 (1994)  Schedule LXXX 
was 
withdrawn.5   15  Results of several bilateral 
negotiations were 
circulated in document 
G/L/65 and G/L/65/Rev.1  
plus addenda.  The new 
schedule was certified in 
WT/Let/666.  Concluded  
21.  European Union 
enlargement to 
25 Arts. XXIV:6 and 
XXVIII  
 
G/SECRET/20 (2004)  Schedule CXL 
was withdrawn6 16 Final report and 
bilateral agreements 
were circulated in 
G/SECRET/20/Add.8  Results were included as 
part of 
G/MA/TAR/RS/357 ,and 
G/MA/TAR/RS/357/Add.1 ,.   
Certified in WT/Let/ 1220. 
 Concluded  
                                                
2 G/SECRET/22/Add.1 relates to special procedures included in Annex to WT/MIN (01)/15. See the "Geneva Agreement on Trade in Bananas " (WT/L/784).  
3 See documentation submitted with G/MA/TAR/RS/357: page 2 of the "Technical Note" and the correlation table of agricultural products.  
4 See documentation submitted with G/MA/TAR/RS/357:  correlation table of tariff rate quotas for agricultural products.  
5 GATT document L/7614  indicates inter alia  that "pending co mpletion of the Article XXIV procedures and the creation of a new schedule valid for the Union of 15, 
the tariff commitments in the previous Schedule LXXX of the Community of 12, together with the commitments resulting from the  Uruguay Round, will be fully  
respected. " 
6 Document G/SECRET/20 indicates inter alia  that " Pending the completion of the Article XXIV and XXVIII GATT 1994 procedures and the creation of a new 
schedule valid for the European Communities of 25, the commitments in the European Communiti es Schedule CXL will be fully respected."   
  G/MA/W/123/Rev.1  
 
- 6 - No. Member 
initiating 
renegotiation 
procedures  Provision(s) invoked, 
document symbol, and 
year Products  
(No. of 
nationa l tariff 
lines)  No. of 
claims of 
interest  
on record  Bilateral/final 
reports and 
document symbol  Modification of the 
Schedule  
(1980 Procedures ) Current status  
1 2 3 4 5 6 7 8 
22.  European Union 
enlargement to 
27 Arts. XXIV:6 and 
XXVIII  
 
G/SECRET/26 (2006)  Schedule was 
modified in 
order to cover 
two additional 
membe rs of 
the European 
Union7 
 12 Final report and 
bilateral agreements 
were circulated in 
G/SECRET/26/Add.1  Results will be 
incorporated in future EU -
27 schedule  Ongoing  
23.  European Union 
enlargement to 
28  Arts. XXIV:6 and 
XXVIII  
 
G/SECRET/35 (2013)  Schedule  to be 
modified in 
order to cover 
one additional 
member of the 
European 
Union8  
 13  Results will be 
incorporated in future EU -
28 schedule  Ongoing  
24.  Gabon  Art. XXVIII:4 request to 
enter into renegotiations 
was authorized by the 
Council for Trade in 
Goods on 18  October  
2013 (see G/C/M/116, 
paragraph 3.20)  
 
G/SECRET/36 (2013)  
 Various non -
agricultural 
products  
(4785 TLs)  5 Final report and a 
bilateral agreement 
were circulated in 
G/SECRET/36/Add.3  Results were circulated in 
G/MA/TAR/RS/ 446.  
Following commen ts by 
one Member, modifications 
were circulated in 
G/MA/TAR/RS/ 446/Add.1.  Ongoing certification 
procedures.   
25.  Grenada  Art. XXVIII:4 request  
to enter into 
renegotiations was 
submitted, but it was not 
withdrawn from the CTG.  
See G/C/M/59.  
 
G/SECRET/14 (20 02) 
 Chicken meat 
and beer  
(8 TLs)  1   The request was 
withdrawn and 
replaced by 
G/SECRET/16  
                                                
7 Document G/SECRET/26 indicates inter alia  that " the European Communities hereby notifies, within the framework of procedures  laid down in Articl e XXIV 
GATT  1994, and in particular paragraph 6 thereof, the modific ation of the Schedule of the European Communities in order to cover these new members of the European 
Union ." 
8 Document G/SECRET/35 states, inter alia, that " The new member of the European Union will be subject to the Schedules of the European Union on 
1 July 2013."  
  G/MA/W/123/Rev.1  
 
- 7 - No. Member 
initiating 
renegotiation 
procedures  Provision(s) invoked, 
document symbol, and 
year Products  
(No. of 
nationa l tariff 
lines)  No. of 
claims of 
interest  
on record  Bilateral/final 
reports and 
document symbol  Modification of the 
Schedule  
(1980 Procedures ) Current status  
1 2 3 4 5 6 7 8 
26.  Grenada  Art. XXVIII:1  
 
G/SECRET/16 (2002). 
G/SECRET/16/Corr.1 and  
G/SECRET/16/Add.1  
 Chicken meat 
and beer  
(9 TLs)  1 A report was 
circulated in 
G/SECRET/16/Add.2  Results were circulated in 
G/MA/TAR/RS/91 and 
certified in WT/Let/445  Concluded  
27.  Haiti Arts. XXIV:6 and 
XXVIII:5  
 
G/SECRET/39  (2017)  Various 
agricultural and 
non-
agricultural 
products  
(895 TLs) n.a.   Ongoing  
28.  Honduras  Art. XXVIII:5  
 
G/SECRET/21 (2004)  Chicken meat  
(3 TLs)  1 Final report and a 
bilateral agreement 
were circulated in 
G/SECRE T/21/Add.1  
 Results were circulated in 
G/MA/TAR/RS/104 and 
certified in WT/Let/540  Concluded  
29.  Hungary  Art. XXVIII:5  
 
G/SECRET/3 (1995)  Paper and 
cardboard  
(2 TLs)  1   Schedule was 
withdrawn in the 
context of GATT 
Article  XXIV:6 
procedures for the 
enlargement to 
EU-25. 
 
30.  India  Art. XXVIII:1  
 
G/SECRET/8 (1996)  Various 
agricultural 
products  
(19 TLs)  5 Final report and a 
bilateral agreements 
were circulated in 
G/SECRET/8/ Add.1  
 Results were circulated in 
G/MA/TAR/RS/66 and 
certified in WT/Let/440  Concluded  
31.  Kyrgyz Republic  Arts. XXIV:6 and 
XXVIII:5  
 
G/SECRET/38 (2015)  Various 
agricultural and 
non-
agricultural 
products  
(3300 TLs)  6   Ongoing  
32.  Moldova, Rep. of  Art. XXVIII: 5 
 
G/SECRET/31 (2007)  Sugar  
(12 TLs)  2 Final report and a 
bilateral agreements 
were circulated in 
G/SECRET/31/Add.1  
 Results were circulated in 
G/MA/TAR/RS/150 and 
certified in WT/Let/655  
 Concluded   
  G/MA/W/123/Rev.1  
 
- 8 - No. Member 
initiating 
renegotiation 
procedures  Provision(s) invoked, 
document symbol, and 
year Products  
(No. of 
nationa l tariff 
lines)  No. of 
claims of 
interest  
on record  Bilateral/final 
reports and 
document symbol  Modification of the 
Schedule  
(1980 Procedures ) Current status  
1 2 3 4 5 6 7 8 
33.  Netherlands 
(Netherlands 
Antilles)  Art. XXVIII:5 and 
MTN.TNC/43 9 
 
G/SECRET/23 (2005)  Various 
agricultural and 
non-
agricultural 
products  
(2493 TLs)  
 1   Reservations were 
raised  
34.  Panama  Art. XXVIII:5  
 
G/SECRET/33 (2012)  Maize and 
processed 
tomatoes  
(6 TLs)  2 Final report was 
circulated in 
G/SECRET/33/Add.1  Results were circulated in 
G/MA/TAR/RS/304 and 
certified in WT/Let/891  Concluded  
35.  Philippines  Art. XXVIII:5  
 
G/SECRET/9 (2000)  Sugar  
(2 TLs)  3 Final report was 
circulated in 
G/SECRET/9/Add.3  Results were circulated in 
G/MA/TAR/RS/93  Ongoing. Notific ation 
submitted under the 
1980 P rocedures, but 
reservations were 
raised . 
36.  Senegal  Requested a waiver  in 
the GATT to renegotiate 
its schedule  
 
SECRET/341 (1993) and 
SECRET/341/Add.1.  See 
also L/7352  
 Various 
agricultural and 
non-
agricultural 
products  
(No. of TLs   
not available)  n.a Bilateral agreements 
were circulated in 
G/SECRET/6 and 
addenda 1 -3  Ongoing. Senegal 
needs to ma ke a 
submission under the 
1980 P rocedures for 
rectification and 
modification of 
schedules in order to 
conclude the 
procedures.  
37.  Sri Lanka  HS introduction  
 
GATT doc. SECRET/HS/26 
(1990)  
 
UR Schedule noted the 
procedures as pending  Various 
agricultural and 
non-
agricultural 
products  
(44 TLs)  5 Final report and 
bilateral agreements 
were circulated in 
G/SECRET/HS/11  Results were circulated in 
G/MA/TAR/RS/106 and 
certified in WT/Let/549  Concluded  
38.  Suriname  Art. XXVIII:1  
 
G/SECRET/17 (2002)  Various 
agricultural and 
non-
agricultural 
products  
(431 TLs)  5   Request was 
withdrawn in 
G/SECRET/17/Add.2  
                                                
9 At the end of the Uruguay Round, the Kingdom of Netherlands submitted schedules for the Netherlands Antilles and Aruba.  Howe ver, these Schedules were not 
presented in the required format and were in Dutch.   
  G/MA/W/123/Rev.1  
 
- 9 - No. Member 
initiating 
renegotiation 
procedures  Provision(s) invoked, 
document symbol, and 
year Products  
(No. of 
nationa l tariff 
lines)  No. of 
claims of 
interest  
on record  Bilateral/final 
reports and 
document symbol  Modification of the 
Schedule  
(1980 Procedures ) Current status  
1 2 3 4 5 6 7 8 
39.  Switzerland -
Liechtenstein  Art. XXVIII:5  
 
G/SECRET/ 4 (1995)  Apricots  
(1 TL)  1   Ongoing  
40.  Switzerland -
Liechtenstein  Art. XXVIII:5  
 
G/SECRET/5 (1995)  Wine 
(3 TLs)  2   Ongoing  
41.  Switzerland -
Liechtenstein  Art. XXVIII:5  
 
G/SECRET/19 (2003)  Live horses, 
assess, mules 
and hinnies  
(2 TLs)     Request was 
withdrawn  in 
G/SECRET/19/Add.1  
42.  Ukraine  Art. XXVIII:5  
 
G/SECRET/34  Various 
agricultural and 
non-
agricultural 
products  
(371 TLs)  30   Request was 
withdrawn at the 
meeting of the 
General Council of 
21 October 2014  
(see WT/GC/M/153).  
43.  United States  Art. XXVIII:5  
 
G/SECRET/2 (1995)  Tobacco 
products  
(9 TLs)  1 Final report and 
bilateral agreements 
were circulated in 
G/SECRET/2/Add.1.   Ad referendum  
agreement was 
reached with a 
number of Members, 
but reservations are 
maintained by one 
Member.  
Source : WTO Secretariat based on notifications by WTO Members and bilateral communications in which the Secretariat has been copied.  
 
__________